The Gujarat Value Added Tax Rules, 2006
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Body

STATEMENT OF PARTICULARS-C

TIN

(For dealers other than covered under statement of particulars- A & B)

PART I

GENERAL INFORMATION

Period under audit for the year_____________ (From _________to__________)

1	Name of the dealer
2	Address with phone, Fax, E-mail etc ( of the principal place of business)
3	Name and Address of Branch(es)/Godown(s)/and manufacturing unit(s) (if any) within the State of Gujarat
4	Name and Address of Branch(es)/Godown(s)/and manufacturing unit(s) (if any) outside the State of Gujarat
5	a) Registration Certificate No. under Gujarat value Added Tax Act. b) Central Sales Tax Registration No.(CST No)
6	Other identification No.s :-
	a) Income Tax PAN No
	b) Central Excise Registration No (if any)
	c) Service Tax Registration No (if any)
	d) SSI No (if any)
	e) IEC Code No (if any)
	f) Electrical Energy Supply Service No. (if any)
	g) (i) Professional Tax No. Registration Certificate (if any)
	(ii) Professional Tax No. Enrolment Certificate
	h) Any other
7	Status of the dealer [such as proprietary/partner ship/ company/others- (if any) specify]
8	Change in the constitution during the year (if any)
9	If not proprietary, indicate name and address of partners, Directors, and share of interest of partners
10	Nature of business/resale/manufacture/importer/exporter/work contractor /lesser/other (please specify)
11	Details of change in the nature of business (if any)
12	a) List of books of accounts maintained computerized/manual. (in case books of accounts maintained in a computer system, mention the books of accounts generated by such computer system.)
	b)List of books of account examined
	c) Method of accounting followed.
	d) Whether there has been any change in the method of accounting followed in the immediately preceding year, if so details of deviation.
	e) Method of valuation of stock.
13	Particulars of all Bank Accounts:- Name of Bank Branch Account No.
14	Tax invoice for sales issued.	Total No................. Total amount Rs...........
15	Retail invoice for sale issued	Total No................. Total amount Rs.........
16	Total number of invoices received for purchases.	Total No.................. Total amount Rs............
17	Other information (if any) (specify)

PART II

TIN

A. MANUFACTURING RESULT

A.	Stock	Opening	Closing
(1)	Raw materials/ Work in progress/ Consumables
(2)	Others (Specify)
(3	Total(1+2)
(4)	Cost of goods in the opening stock eligible to claim input tax credit u/s12 (only during the transition year i.e. year from sales tax to VAT)
B	Purchase/Receipts of Goods and Debit Note Transactions (including Purchase Returns/Receipt Returns of Goods)	Purchase	Debit Note transactions/ goods returns
(1)	Local Purchases
(a)	From VAT registered dealers other than (b) below.
(b)	From Others (including unregistered dealers).
(c)	Total [(a)+(b)]
(d)	Net purchase (Purchase value less Debit note value)
	(i) Eligible for input tax credit
	(ii) Not eligible for input tax credit
(2)	Purchase Interstate
(a)	Goods liable to Entry Tax
	(i) Eligible for input tax credit
	(ii) Not eligible for input tax credit (if any)
	(iii) Total
(b)	Others (specify)
(c)	Total (a(iii)+b)
(d)	Net purchase (Purchase value less Debit note value)
(3)	Interstate Stock transfer Receipt
(a)	From Head Office and Branches
(b)	From Others
(c)	Total (alb)
(d)	Net stock transfer
(4)	(a) Import from outside the Country
	(b) Net import (less return)
(5)	(a) Other purchases. (specify)
	(b) Other purchases Net (less return)
(6)	Total[B1(c)+B2(c)+B3(c)+B4(a)+B5(a)]
(7)	Total Net Purchases [B1(d)+B2(d)+B3(d)+B4(b)+B5(b)]
C	Amount of Direct Expenses as per Trading/ P & L account.
D.	Total (Opening stock as per A3+ B7 + C)
E.	Cost of Goods manufactured during the year [D(-)closing stock as per A3)

B. TRADING RESULTS OF MANUFACTURED GOODS

		Opening	Closing
F	Stock of Finished Goods (Manufactured)
G	Cost of goods manufactured during the year (same figures as per E)
H	Cost of goods meant for sale during the year ((opening stock of finished goods as per F) + G)
I	Sales/ Issue of finished goods and credit note transactions (including sales returns/Issue returns of Goods)	Sales	Credit Note Transactions/ goods returns
	(1) Local Sales
	(a) Sales
	(b) Net sales
	(2) Sales Inter state
	(i)Sales against "C" Forms [Except below (iii)]
	(ii) Sales against "D" Forms
	(iii) Sales in transit
	(iv) Sales against form I,J
	(v) Others (specify commodity wise ,taxable and non taxable)
	(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
	(vii) Total net interstate sales
	(3) stock transfer/consignment out words
	(i) To Head Office & Branches
	(ii) To others
	(iii)Total [(i)+(ii)]
	(iv) Net stock transfer/consignment.
	(4) Export Transactions
	(a) Exports to outside the country
	(b) Net export
	(5) Deemed Export Sales
	(a) Deemed export sale.(against form H)
	(b) Net deemed export sale.
	(6) Other Sales/issues
	(a) Other Sales/ issues (specify)
	(b) Net- others
	(7) Total [1(a)+2(vi)+3(iii)+4(a)+5(a)+6(a) ]
	(8) Total net Sales /issues.[1(b)+2(vii)+ 3(iv)+4(b)+5(b) +6(b)]
J	Gross profit as per Trading/P&L Account

PART III

TIN

FOR TRADING ACTIVITY ONLY

		Opening	Closing
K	Stock
	(a) Opening Stock of goods eligible for input tax credit under section 11 & 12 of Guj. VAT Act, 2003
	(b) Opening Stock of goods not eligible for input tax credit under section 11 & 12 of Guj. VAT Act, 2003
	(c) Closing stock of goods eligible for input tax credit under section 11 of Guj. VAT Act, 2003
	(d) Closing stock of goods not eligible for input tax credit under section 11 of Guj. VAT Act, 2003
L	Purchase/Receipt of Goods and Debit Note transactions (including purchase returns/receipt returns of goods) Purchase Debit Note transactions	Purchase	Debit note Transactions/ Goods returns
	(1) Local Purchase
	(a)From VAT registered dealers other than (b) and (c) below
	(b)From registered dealers who have issued retail invoices.
	(c) From Others (including unregistered dealers).
	(d)Total [(a)+(b)+(c)]
	(e) Net purchase (Purchase value less Debit note value)
	(i) eligible for input tax credit (For details see annexure)
	(ii) not eligible for input tax credit
	(2) Purchase Inter state
	(a) (i) Goods liable to entry tax and eligible for input tax credit
	(ii) Goods liable for entry tax and not eligible for input tax credit
	(iii) Total[(i)+(ii)]
	(b) Others (Specify)
	(c) Total [(a)(iii)+(b)]
	(d) Net purchase (Purchase value less Debit note Value)
	(3) Inter state Stock transfer / consignment receipts
	(a) Head Office and branches
	(b) others
	(c) Total [(a)+(b)]
	(d) Net stock transfer/ consignment
	(4)Imports
	(a) Imports from outside the country
	(b) Net import (less return)
	(5) Others
	(a)Other Purchase (Please specify)
	(b) Others Net (Less return)
	(6) Total [1(d)+ 2(c)+ 3(c)+ 4(a)+ 5(a)]
	(7)Total Net purchase [1(e)+ 2(d)+ 3(d)+4(b)+5(b)]
M	Direct expenses (As per Trading/P & L Account)
N	Total [Opening stock as per K + L(7)+M]
O	Sales/ Issue of finished goods and credit note transactions (including sales returns/Issue returns of Goods)	Sales	Credit Note Transactions/ Goods returns
.	(1) Local Sales
	(a) Sales
	(b) Net Sales
	(2) Sales Inter State.
	a) Sales against "C" Forms (except (c) )
	b) Sales against "D" Forms
	c) Sales in transit
	d) Sales against "I" & "J" Forms
	e) Others (specify as per Annexure)
	f) Total [(a)+(b)+(c)+(d)+(e)]
	g) Net interstate sales
	(3) Inter state stock transfer/ consignment outward.
	a) To Head Office and Branches
	b) To Others
	c) Total [(a)+(b)]
	d) ) Net Stock transfer/ consignment
	(4) Export
	(a)Export to outside the country.
	(b) Net export
	(5) Deemed Export
	(a)Deemed Export sale against form H
	(b) Net deemed export sale
	(6) Other Sales
	(a) Others (Specify)
	(b) Net others
	(7) Total sales/Issues [1(a)+2(f)+3(c)+4(a)+5(a)+6(a)]
	(8) Net Sales/Issues [1(b)+2(g)+3(d)+4(b)+5(b)+6(b))]
P	Gross profit as per Trading/ P&L Account.

PART IV

TIN

OTHER STATEMENTS

1. Statements of Capital Assets. sale and purchase of fixed assets (if any)

Sl. No

Description of Capital goods/ Asset

Date of acquisition/

Purchase

Cost at the time of

acquisition /purchase

Sale value (if sold)

Rate of tax

Tax

Remarks

Tax

Addl Tax

Tax

Addl Tax

2. Statement of Consignment/ Branch Transfer sales

(By the consignee where the goods are received from the consignor outside the state)

Sl. No	Particulars	Amount
1)	Opening Stock
2)	Goods received (Consignor wise details)
3)	Sales
4)	Tax collected
5)	Tax remitted
6)	Goods returned / transferred to other branch (Consignee wise details)
7)	Closing stock

3. Statement of Transfer of Right to Use Goods

Sl. No

Description of goods

Lease rentals received

Rate of tax

Tax collected

Tax remitted

Tax

Addl Tax

Tax

Addl Tax

Tax

Addl Tax

4. Statement of input tax credit on capital goods (Plant and Machinery) (IF ANY)

Sl.No	Name of the Capital Goods purchased	Date of Purchase	Purchase Value(Rs)				Input tax paid	Input tax credit to be carried forward to next year under rule 15(6)
			Local Purchase	Inter State purchase	Import from Outside the Country	total
1	2	4	5	6	7	8	9	10

5.1 Statement of Details of Work Contract for dealers who have opted for lump sum u/s 14(A)

Sl. No	Particulars	No. of Contracts	Total Amount of contract value (Rs)	Total amount of contract value received/ paid up to 31st March previous year	Receipts during the year
					Total Amount (Rs)	Tax Rate	Tax Due	Tax remittance/ deduction
					Total Amount (Rs)	Tax Rate	Tax Due	By TDS	Along with return	Total
1	Pending Contracts as on 1^st April
2	New Contract Under taken During the year
3	Total (1+2)
4	Contracts Pending as on 31^st March

5.2 Statement of Details of Work Contract for dealers who have not opted for lump sum

Sl. No

Particulars

No. of Contracts

Total Amount of contract value (Rs)

Total amount of contract value received/ paid up to 31st March previous year

Receipts during the year

Total Amount (Rs)

Dedu-ction as per the VAT Act

Taxable T.O

Tax Rate

Tax Due

Tax remittance/ deduction

By TDS

Along with return

Total

Pending Contracts as on 1^st April

New Contract Under taken During the year

Total (1+2)

Contracts Pending as on 31^st March

6. Information about Value Added Tax Incentives (if applicable)

i. Eligibility certificate No. and Date of its issue
ii. Certificate of entitlement No. and Date of its issue
iii. Period of validity of the certificate of entitlement.	From.......... To............
iv. Period of suspension/ cancellation of certificate of entitlement during audit period	From.......... To..............
iv. Ceiling, if any, subject to which the tax benefits are granted	Rs.............
v. Benefit availed till the beginning of the year	Rs..............
vi. (a) Benefit availed against sales during the year	Rs.............
(b) Benefits availed for the tax paid purchases during the year	Rs.............
vii. Total benefit availed	Rs. ............
viii. Balance of ceiling (if any) at the close of the year	Rs. ............
ix. Addl. Tax collected on sales	Rs..............
x. Addl. Tax collected on purchases	Rs.............
xi. Addl. Tax payable (ix-x)	Rs.............
xii . Addl. Tax paid	Rs. ............
xiii. Excess amount of Addl. Tax	Rs. ............

PART V

TIN

FINANCIAL RESULTS

1. Summary Results of Tax

Sl. No	Particulars
1	Tax Credits as per section 11 & 12 of Gujarat VAT Act, 2003	Total		Itc Claimed
1		Tax	Addl Tax
1.1	Input tax paid in local purchase of goods
	1% Turnover of Purchase Rs.................................
	4% Turnover of Purchase Rs.................................
	12.5% Turnover of Purchase Rs.................................
	Others. Turnover of Purchase Rs.................................
1.2	Input tax paid on capital goods
1.3	Purchase tax paid
1.4	Entry tax paid
1.5	Tax amount eligible for tax credit on opening stock under S.12.
1.6	Others if any (Specify)
1.7	Input tax credit brought forward (carried forward from previous year)
1.8	Total (1.1 to 1.7)
1.9	Deduct input tax credit required to be reduced as per Section 11
1.10	Net amount for tax credits (1.8-1.9)
2.	Out put tax	Tax	Addl Tax
2.1	Tax Due /collected on sales
	1% turnover of sale Rs...................................
	4% turnover of sale Rs...................................
	12.5% turnover of sale Rs...................................
	Others turnover of sale Rs...................................
2.2	Entry Tax paid/ Payable
2.3	Purchase tax paid/payable
2.4	Others if any (Specify)
2.5	Total Out put tax paid/payable (2.1 to 2.4)
3	Net tax payable/ creditable (Total of output tax -Total of input tax)
4	Tax Due on interstate sales
5	Net tax payable/Creditable
6	Excess input tax Credit carried forward (if any)

2. Details of Refunds

Sl. No.	Particulars	Amount Due
1	On Export
2	On Inter State sales
3	On inter state Stock Transfer
4	Separate Tax paid local Purchase by Incentive unit
5	On unadjusted & Excess tax credit not carried forward
6	On excess unadjusted payment of tax due to any reason
7	Total
8	Refund Effected
9	Balance Outstanding

3. Statement of taxes etc paid/payable/Remitted during the year **

Sl.No	Particulars	Amount payable	Amount Paid/Remitted	Balance Payable
1	VAT Act
2	CST Act
3	Entry Tax Act
4	Others(Specify)
5	Total
	Sub Details Under VAT Act
	a) VAT [ Tax + Addl Tax]
	b) Purchase Tax
	c) Tax deduction at Source
	d) amount paid for voluntary registration
	e) Interest
	f) penalty
	g) others (specify)
	h) Total

Notes

1. Separate statement of month wise payments with details of chalan is submitted.

2. Separate Quantitative particulars of principle items is submitted.

3. Separate list of statutory forms obtained from the Commercial Tax Office with serial numbers. (Form C,E1,E11,F,H,I,J and others, if any) is submitted

4. Separate list of statutory forms issued by the dealer during the year (Form C,E1,E11,F,H,I,J and others, if any) is submitted

5. Separate list of statutory forms received on the sales of goods under Gujarat value Added Tax Act, 2003 as well as under Central Sales Tax Act, 1956 is submitted.

6. Observations about delay in filing returns, delay in payment of tax or non-payment or short payment of tax (if any)

Place
Date	Signature of Dealer	Signature of Auditor
		Chartered Accountant/Cost Accountant, Sale Tax - Legal Practitioner with Enrolment/Member Ship No.

1. All the columns/Rows should be filled as stipulated. If any statement /columns/Rows is not applicable put"NA" (Bold Letters) against the respective statement/columns/Row

2. Pl attach separate list mentioning commodity wise turnover of sales and purchase, tax rate and tax involved of top 10 commodities

To,

Assessing Officer,_____________ Unit.

Audit report as received above is submitted as per the requirement of S.63 of Guj. Vat Act, 2003.

Place		Name
Date		Signature of Dealer
		Designation