In exercise of the powers conferred by section 92 of the Kerala Value Added Tax Act, 2003 (30 of 2004) the Government of Kerala hereby make the following rules further to amend the Kerala Value Added Tax Rules,2005 issued in GO(P) No. 42/2005/TD dated 31st March, 2005 and published as S.R.O No 315/2005 in the Kerala Gazette Extraordinary No 675 dated 31st March, 2005, namely:-
RULES
1. Short title and Commencement. -
(1) These Rules may be called the Kerala Value Added Tax ( Third Amendment) Rules, 2007.
(2) They shall come into force at once.
2. Amendment of the Rules:-
In the Kerala Value Added Tax Rules, 2005,-
(1) in rule 2, after clause (i) the following clause shall be inserted, namely:-
"(ia) "KVATIS" means Kerala Value Added Tax Information System"
(2) in rule 9, in sub rule (1),-
(a) in clause ( c) for the words, "total contract receipts" the words "contract amount received or receivable" shall be substituted;
(b) for the existing proviso the following proviso shall be substituted, namely:-
"Provided that where a dealer in petroleum products is having turnover in respect of the goods coming under Fourth Schedule, such turnover shall not be considered for the purpose of computing the eligibility for paying tax by such dealers under sub section (5) of section 6 of the Act"
(3) in rule 10,- after clause (l) the following clause shall be added, namely:-
"(m) the turnover of sales or purchases made by a dealer in respect of the goods coming under Fourth Schedule to the Act.
(4) in rule 11,-
(a) in sub-rule (1) for the words, figures and letter "in Form No 1D" the following words, figures and letter shall be substituted, namely:-
"in the case of a dealer other than a works contractor in Form No. 1D and in the case of a works contractor in Form No. 1DA."
(b). in the second proviso after clause (a), the following clause shall be inserted, namely:-
"(aa) in the case of a builder or whatever name called who engaged in the construction and sale of flats or villas shall file option 'project wise' and such dealer shall not be entitled for payment of tax in a different stream for individual flats or villas covered under such projects."
(c) in the third proviso, for the figures and words "30th November 2006" the following figures and words "15th march, 2007" shall be substituted:
(d) in sub rule (2), for item (i) the following item shall be substituted,namely:
"(i) If the assessing authority is satisfied that the application filed is in order,it shall grant permission:
(a) under clause (a) of section 8 in Form No 4D,
(b) Under clause (b) of section 8 in Form No 4DA,
(c) under clause (c(i)) of section 8 in Form No 4DB,
(d) under clause (c)(ii) of section 8 in Form No 4DC,
(e) under clause (d) of section 8 in Form No 4DD,
(f) under clause (e) of section 8 in Form No 4DE and
(g) under clause (f) of section 8 in Form No 4DF."
(5) in rule 12C,- after sub rule (3), the following sub rules shall be inserted, namely:-
"(4) Every dealer who makes any sale of fuel and lubricants to foreign going vessels, other than fishing vessels under sixth proviso to sub-section (1) of section 6 shall obtain a declaration in Form No. 47 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act.
(5) Every dealer who makes any sale of goods, other than petroleum products to Railways under seventh proviso to sub-section (1) of section 6 shall obtain a declaration in Form No. 48 duly signed and sealed by the buyer and produce, on demand, for verification by any authority under the Act"
(6) in rule 17,
(a) after sub-rule (7A), the following sub-rule shall be inserted, namely:
"(7AA) in the case of Banks the application form for registration shall be in Form No.1H"
(b) after sub-rule (17), the following proviso shall be inserted, namely:
"Provided that the date of filing of application for renewal of registration for the year 2006-07 shall be 10th May, 2006"
(7) in rule 22,
(a) in sub-rule(2),
(i) the words "in triplicate" occurring, after the words and figures "a return in Form 10" shall be omitted.
(ii) after the sub-rule, the following proviso shall be inserted,namely:
"Provided that the date of filing of annual return for the year 2005-06 will be 10th May, 2006."
(b) in sub rule (3)
(i) for clause (i) the following clause shall be substituted, namely:
Statement regarding the purchase invoices/bills and sale invoices/bills in Form No 52.
(ii) in clause (v) after the words and figures "31st March" the words and figures " in Form No 53" shall be inserted.
(8) in rule 24 , in sub-rule(1A) for the words and figures " in Form No 10" the words and figures "in Form No 10B" shall be substituted.
(9) after rule 24 the following rules shall be inserted, namely:
"24A.Submission of returns by Government Contractors.-
Contractors who undertake only works awarded by Government and who have opted for compounding under section 8 shall file return on an annual basis for the year ending on 31st March, to the assessing authority on or before 15th of April.
24B.Contractors to file Declaration:
(1) Every contractor or / promoter /developer or by whatsoever name called who undertakes construction or development of flats or apartments or villas shall file a declaration in Form No. 49 along with returns containing the details of ongoing projects, transfer of apartments/flats/villas made and the works contract tax paid under the Act etc in respect of every purchaser/ intending purchaser.
(2) Where such contractors are holding flats or apartments or villas the contract of which was undertaken prior to1st April, 2007 but pending to be transferred as on the 1st April, 2007 and a portion of or full tax for its construction under the Act has already been paid by them, such contractors shall have to file the declaration in Form No 49 on an annual basis relating to the years in which such payment of tax have been made.
24C. Filing of returns by dealers holding registration under Central Sales Tax Act, 1956.
(1). The dealers holding registration under Central Sales Tax Act, 1956 and who are liable to file returns in accordance with sub rule (1) and (1A) of rule 6 of Central Sales Tax (Kerala) Rules, 1957 shall submit their return in Form No 10 in duplicate superscribing one copy as 'Kerala Value Added Tax Copy' and other as 'Central Sales Tax Act, Copy'
(2) The return superscribed as 'Central Sales Tax Act, Copy' shall be treated as the return under Central Sales Tax (Kerala) Rules, 1957 and shall contain such enclosures prescribed therein.
24D. Electronic filing of returns:-
(1)Every dealer whose output tax liability per annum is rupees twenty five lakhs or more and every wholesale dealer, distributor, and dealers holding van sale permit shall file the returns as well as purchase and sale lists electronically.
(2) The dealers liable to file returns as per sub rule (1) shall apply to the concerned Deputy Commissioners and get their password etc for enabling to enter in the KVATIS for filing such returns.
(3)The dealer may enter the different data in accordance with the instructions available in the KVATIS in this regard. After uploading the data the dealer shall take a printout of the return with enclosures and file the same before the assessing authorities with the instrument for payment of tax.
(4) The assessing authority shall approve the entries made by the dealer after which the return will be registered in KVATIS.
(5) The dealer may if necessary modify the entries before approving the same by the assessing authorities:
Provided that wholesale dealers, distributors and dealers holding van sale permit who are not holding registration under Central Sales Tax Act, 1956 whose turnover per annum is less than fifty lakhs and those holding registration under Central Sales Tax Act, 1956 having turnover less than twenty five lakhs per annum need not file returns as per this rule."
(10) in rule 38 after sub rule (4), the following sub rule shall be inserted, namely:
"(5) Where the taxable turnover of a dealer is determined resorting to best judgment assessment, proportionate special rebate to the tax liability fixed on the turnover under sub section (2) of section 6 consequent to any addition made in the turnover may be given while fixing the tax liability in respect of such assessment."
(11) in rule 39, in subrule (5) item (ii) for the words "sub-section (3)" the words "sub-section (5)" shall be substituted.
(12) in rule 42,-after sub-rule (9) the following sub rule shall be inserted,namely:
"(10) Notwithstanding anything contained anywhere, contractors who undertake only work awarded by Government and filing returns in accordance with rule 24A shall not be entitled to payment of contract amount without deduction of the compounded tax due thereon"
(13) in rule 46,in subrule (4), in clause (i)
the words and figures "in Form No 21K" shall be omitted.
(14) in rule 47, in sub rule (3), in clause (i)
(15) in rule 47A,
(a) in sub rule (1) the following words shall be added at the end, namely;
"along with the closing stock inventory in respect of Value Added Tax suffered goods locally purchased during the respective year and held as closing stock as on 31st March, in Form No 54"
(b) in the proviso, for the words and figures "31st December, 2006" the words and figures "28th February, 2007" shall be substituted.
(16) in rule 49,-in sub rule (2) for the words and figures "issue a refund order in Form No 21F the words "pass an order refunding the tax" shall be substituted.
(17) In rule 50, for the words and figures "Form No 21" wherever they occur the words and figures "Form No 21K" shall be substituted.
(18) After rule 57,-the following rule shall be inserted, namely:
"57A. Issue of certificate for claiming deduction in stamp duty.-
(1) Where in pursuance to the provisions of the Kerala Stamp Act, 1959 (17 of 1959) for claiming reduction in the duties, with which all instruments of conveyance relating to flats/apartments/villas are chargeable on the value of the consideration for such conveyance to the extent of four rupees for every one hundred rupees or part thereof or the actual amount paid, whichever is less, being Tax under Kerala Value Added Tax Act, 2003 in respect of the works contract entered into between a promoter or developer or by whatsoever name called for construction or development in any manner whatsoever of any immovable property, the assessing authority shall issue a certificate of payment containing the details of tax paid under Kerala Value Added Tax Act, 2003 in respect of the works contract relating to such flats or apartments.
(2) Onlythose promoters or developers or by whatsoever name called for construction or development of such flats or apartments or villas who are registered under Kerala Value Added Tax Act, 2003 shall be entitled for getting the certificate under sub-rule (1).
(3) Every application for the certificate as prescribed under sub rule (1) shall be in Form No.50 and shall be filed before the assessing authority by the promoter or developer or by whatsoever name called for construction or development of such flats or apartments.
(4) Along with the application the applicant shall file the details of tax paid in respect of the flats or apartments/ villas.
(5) On receipt of an application as per sub rule (3) the assessing authority may, after verifying the genuineness of the details furnished in the application, issue the certificate in From No 51."
(19) in rule 58, for subrule (10) the following subrule shall be substituted, namely:-
(a) "(10) Every dealer shall compulsorily issue a bill or an invoice or cash memorandum in respect of every sale. Where the sale is subject to approval by the purchaser, such dealer shall issue bill or invoice or cash memorandum specifying therein that the sale is subject to approval within a stated period of time. Every such bill, invoice or cash memorandum of a dealer shall, in the case of-
(i) a manufacturer, and a trader who effects sale to a person other than an end customer be in Form No. 8;
(ii) a trader effecting sale to an end customer be in Form No. 8B;
(iii) every works contractor paying tax under clause (f) of sub section (1) of section 6 be in Form No.8 C;
(iv) every works contractor paying tax under clause (a) of section 8 be in Form No.8 CA;
(v) every dealer paying presumptive tax under sub section (5) of section 6 issue be in Form No. 8 D;
(vi) every dealer liable to tax under sub-section (2) of section 6 a purchase invoice in Form No. 8 E;
(vii) every dealer in medicines or drugs paying tax under clause (e) of section 8 be in Form No. 8 H;
(viii) every dealer in jewellery be in Form No. 8 J.
Where any central legislation requires any dealer to issue bills with any specific information, such dealer may issue bills as required by such legislation incorporating the details prescribed by the relevant forms under this rule. Where a dealer who is paying tax under sub-section (1) of section 6 has opted for paying tax under section 8 for a part of his transactions he shall issue separate invoice for sales of goods covered by the said sub-section and also for goods in respect of which he is eligible for payment of tax under section8. Where any particular column or details prescribed in any of the forms is not applicable to any dealer, such dealer will be at liberty to omit those columns or details from the bill, invoice or cash memorandum maintained by him, provided that where the column in respect of discount is omitted, the dealer shall not claim any deduction in respect of discount thereafter. Every dealer may also re-arrange the columns in the form prescribed, provided the bill, invoice or cash memorandum, as the case may be, contains the particulars prescribed by these rules."
(b ) after sub-rule (11), the following sub-rule shall be inserted, namely:
"(11A). Where different series of bills, invoices or cash memoranda are maintained it shall be in 'Alpha numerals' only and the alphabets shall precede the numerals. The maximum alphabets and numerals that can be used in a series shall be limited to 'three' and 'seven' respectively. The invoice number shall not contain any special characters like 'coma, star, slash, full stop, hyphen or any symbols' and shall be written continuously without blank spaces.
(20) In rule 59, after the existing proviso the following proviso shall be inserted, namely:
"Provided further that in the case of sale return by a purchaser other than a dealer, the credit note of the dealer shall be accepted on the basis of filing an acknowledgement given by the purchaser."
(21) In rule 60,- after the existing proviso the following proviso shall be inserted, namely:
"Provided further that the date of filing of the certificate for the year 2005-06 shall be 30th June, 2007."
(22) after rule 67,-the following rule shall be inserted, namely:
"67A. Collection of Advance Tax:-
(1) The Commissioner may for the purpose of sub-section (16A) of Section 47 of the Kerala Value Added Tax Act,2003 from time to time identify evasion-prone commodities for which advance tax shall be collected while importing such goods into the state.
(2) The advance tax as per sub-rule (1) may be collected at the Check Posts at the time of import into the State at rates applicable under the Act.
(3) The advance tax so collected shall be treated on par with the tax paid on purchase of such goods for the purpose of giving credit to such payments, and shall be eligible for input tax credit which may be adjusted against the output tax due for the respective return period"
(23) in rule 98,-in sub rule (1), for the words "within the jurisdiction" the words "in the headquarters" shall be substituted.
(24) in the Forms,-
(a) for Form No.1 the following Form shall be substituted, namely:-
KERALA VALUE ADDED TAX RULES, 2005.
FORM No.1
Value Added Tax Registration Application Form
communication (Residential)
INSTRUCTIONS
1. All columns should be filled in capital letters.
2. If the applicant is a firm, company, association of person or society, each members have to file the residential address and Bank details and PAN separately" ;.
(b) for Form No.1D, the following Form shall be substituted, namely:
THE KERALA VALUE ADDED TAX RULES, 2005
FORM No. 1D
Application for Permission to opt payment of tax at compounded rates u/s 8
[See Rule 11 (1)]
TIN
To
The Assesing Authority
I/We............................................. carrying on business under the name and style of M/s ..................... ................................(address) hereby opt for payment of tax at compounded Rate under Section 8 of the Kerala Value Added Tax Act, 2003 in respect of the following activity for the year ..........
1. Metal Crushing Unit under Section 8(b)(i)/(ii)/(iii)(iv)
2. Cooked food/beverages under Section 8(c)(i) / 8(c)(ii)
3. Transfer of the right to use video cassette/compact disc under Section 8(d)
4. Sale of medicine under section 8(e)
5. Jewellery under Section 8(f)
which option has been filed
Head office
Branch etc
preceding three years.
DECLARATION
I/We ..................................... hereby declare that the informationfurnished herein are true, correct and complete to the best of my knowledge and belief. I further declare that I am entitled to opting for compounding and fully satisfy all the conditions prescribed.
SEAL
.
FOR OFFICE USE
(c) after Form No.1D the following Form shall be inserted, namely:
FORM No. 1DA
Application for Permission to opt payment of tax at compounded rates u/s 8 (a)
I/We............................................. carrying on business under the name and style of M/s ..................... ................................(address) hereby opt for payment of tax at compounded Rate under Section 8 of the Kerala Value Added Tax Act, 2003 in respect of the following activity for the year .......... 200../0
(i) Under annual compounding scheme for all works under taken by me/us
(ii)Work wise compounding scheme. Details of compounding.**
** In case of builders the details in annexure I shall be enclosed.
I/We ..................................... hereby declare that the information furnished herein are true, correct and complete to the best of my/our knowledge and belief. I further declare that I am entitled to opting for compounding and fully satisfy all the conditions prescribed.
Name of the Authorised Signatory
(d ) after Form No 1G the following Form shall be inserted, namely:
KERALA VALUE ADDED TAX RULES, 2005
FORM No.1H
Application for Registration of Banks under Kerala Value Added Tax Act, 2003
[see Rule 17(7AA)
The Registering Authority
I .......................... and Designation) on behalf of ................ of Bank) whose particulars are given below hereby apply for registration under the Kerala Value Added Tax Act, 2003.
This application is filed for the Head Office and/ Branches as detailed here under.
I hereby declare that I am authorized to file this application on behalf of the Bank and that the information furnished above are true and correct to the best of my knowledge and belief.
Signature
Name and Designation
Place
Date
(Seal)
FOR OFFICE USE ONLY
(1) Date of receipt of application
(2) Nature of Orders passed by the assessing authority
(3) Registration Number, if issued
(4) Date of issue of registration.
Name and designation of Registering Authority.
(e) for Form No. 4D the following Forms shall be substituted,namely:
"THE KERALA VALUE ADDED TAX RULES, 2005
FORM No. 4D
Permission to pay compounded tax under section 8(a)
{See Rule 11 (2)}
Sri/M/s. ........
..............
Whereas on consideration of your application dated.......... undersigned is satisfied that you are eligible for payment of compounded tax u/s 8 (a) of the KVAT Act,2003, permission is hereby granted to you to pay tax at compounded rates as specified here under and subject to conditions, for the year 200../..
This permission will be valid upto................
Name and designation of Assessing authority
Conditions
1. Returns shall be submitted as per Rule 24 along with proof for payment of tax.
2. Permission-holder shall neither collect tax nor claim input tax credit on tax paid on inputs
3. Purchase tax u/s 6(2) shall be paid in respect of purchases from persons other than registered dealers.(applicable in cases covered by sec.8(a)(i))
4.Contracts shall not involve transfer of material in the form of goods.
(f) after Form No.4D the following Forms shall be inserted, namely;
FORM No. 4DA
Permission to pay compounded tax under section 8(b)
......................
Whereas on consideration of your application dated........ undersigned is satisfied that you are eligible for payment of compounded tax u/s 8(b) of the Kerala Value AddedTax Act,2003, permission is hereby granted to you to pay tax at compounded rates as specified here under and subject to conditions, for the year 200....
crushers
payable
This permission will be valid up to................
1. Quarterly returns shall be submitted as per Rule 24 along with proof of payment of tax.
3. This permission is liable to be cancelled in the event of contravention of the provisions of Kerala Value Added Tax Act,/Rules or conditions mentioned
4. New machineries, if any installed shall be intimated to the assessing authority within 15 days.
FORM No. 4DB
Permission to pay compounded tax under section 8(c)(i)
Whereas on consideration of your application dated........ undersigned is satisfied that you are eligible for payment of compounded rate under Section 8(c)(i) of the Kerala Value AddedTax Act,2003, permission is hereby granted to you to pay tax at compounded rates half percent of the turnover of
(a) Cooked food and beverages prepared by the dealer
(b) Other goods in respect of which the dealer is not effecting first taxable sales;
but, subject to the following conditions and payment of tax , if any payable under subsection (2) of section 6, for the year 200....
1. Quarterly returns shall be submitted as per rule 24 along with proof of payment of tax.
3. Permission-holder shall not supply food or beverages to any airline service company or institution or shipping company for serving in air craft, ships or steamer or serve food in air craft, ship, steamer, bar attached hotel or star hotel as stipulated u/s 8(c).
4. This permission is liable to be cancelled in the event of contravention of the provisions of Kerala Value Added Tax Act,/Rules or conditions mentioned above.
FORM No. 4DC
Permission to pay compounded tax under section 8(c)(ii)
Whereas on consideration of your application dated........ the undersigned is satisfied that you are eligible for payment of tax at compounded rate on cooked food under Section 8(c)(ii) of the Kerala Value Added Tax Act, 2003, permission is hereby granted to you to pay tax at compounded rates at
(*) 12.5% of the turnover of cooked food and beverages prepared by the dealer calculated at 15% of the turnover of foreign liquor estimated under section 7 of the Kerala General Sales Tax Act,1963 (*) 115% of the tax paid or payable on the highest turnover for the previous consecutive three years worked out as follows
1. Returns shall be submitted as per Rule 24 along with proof of payment of tax.
3.This permission is liable to be cancelled in the event of contravention of the provisions ofKerala Value Added Tax Act,/Rules or conditions mentioned above.
(*) Strike of the in applicable portion.
FORM No. 4DD
Permission to pay compounded tax under section 8(d)
Whereas on consideration of your application dated........ the undersigned is satisfied that you are eligible for payment of tax at compounded rate under Section 8(d) of the Kerala Value Added Tax Act, 2003, permission is hereby granted to you to pay tax at compounded rates specified hereunder and subject to conditions, for the year 200....
1. Quarterly returns shall be submitted as per rule 23 along with proof or payment of tax.
3 This permission is liable to be cancelled in the event of contravention of the provisions of Kerala Value Added Tax Act /Rules or conditions mentioned above.
FORM No. 4DE
Permission to pay compounded tax under section 8(e)
Whereas on consideration of your application dated........ the undersigned is satisfied that you are eligible for payment of tax at compounded rate under Section 8(e) of the Kerala Value Added Tax Act, 2003, permission is hereby granted to you to pay tax at compounded rates at four percent on the maximum retail price of .... specify allopathic/ayurvedic/homeopaothic etc)medicines and drugs falling under the Third schedule of the Kerala Value Added Tax Act , 2003 dealt by you for the year 200....
Conditions:
1.Permission-holder shall file return on monthly basis and paycompounded tax due thereof:
2.Option for composition shall include all categories of medicines and sold by the permission-holder as stipulated under proviso appended to rule 11(I) :
3. This permission is liable to be cancelled in the event of contravention of the provisions of Kerala Value Added Tax Act /Rules or conditions mentioned above.
FORM No. 4DF
Permission to pay compounded tax under section 8(f)
Whereas on consideration of your application dated........ the undersigned is satisfied that you are eligible for payment of tax at compounded rate under Section 8(f) of the Kerala Value Added Tax Act, 2003, permission is hereby granted to you to pay tax at compounded rates as specified here under for the year 200....
(g) for Form No.8, the following Form shall be substituted,namely:-
CENTRAL EXICE REGN No............
SSI/MSI/LSI Regn. No........................
.....................................
............................................
DEALER'S NAME AND ADDRESS
FORM NO. 8
[See rule 58(10)
TAX INVOICE
CASH / CREDIT
(To be Prepared in Quadruplicate*)
Purchase order No. & Date
Name and Address of Purchasing Dealer:
............................................................................................................................................................................................
** (8+9)
E&OE
Terms of Delivery and payment if any
(To be furnished by the seller)
Certified that all the particulars shown in the above Tax Invoice are true and correct and correct and that my/our Registration under KVAT Act 2003 is valid as on the date of this Bill.
Authorised Signatory
[With Status & Seal)
* Original for the buyer for the purpose of claiming Input Tax Credit, Duplicate for the Transport Copy, Triplicate for filing at the Check Post/Extra Copy & Quadruplicate to be retained with the seller
** Dealers who are not manufacturers will have an option to omit columns 9 and 10
(h) Form No. 8A shall be omitted.;
(i) for Form No.8C the following Form shall be substituted,namely:-
........................
(DEALER' NAME AND ADDRESS)
FORM NO. 8 C
[See rule 58(10)]
INVOICE FOR WORKS CONTRACT
(Advance/Part/final payments)
(To be Prepared in Duplicate*)
Work order No. & Date................
Total amount of contract..............
Amount received including this bill......
Name & Address of awarder :
................................................................................
..............................................................................
No
of works
Tax
under rule
10
Amount
amount
(To be furnished by the contractor)
Certified that all the particulars shown in the above Tax Invoice are true and correct and that my/our Registration under KVAT Act 2003 is valid as on the date of this Bill.
Authorized Signatory
[With Status & Seal]
Original for the awarder , Duplicate to be retained with the contractor".
(j) after Form No 8C, the following Form shall be inserted, namely:-
FORM NO. 8 CA
[For Compounded categories]
.. Original for the awarder , Duplicate to be retained with the contractor;
(k) for Form No.8D, the following Form shall be substituted,namely:-
FORM NO. 8D
(For presumptive Taxpayers)
[See rule 58(10]
SALE BILL
(To be prepared in Quadruplicate*)
Name & Address of Purchaser
......................................................................................................................................................................
TIN/PIN (if any) ..............................................................................................................
*Original for the Buyer and Duplicate to be retained with the seller
(l). for Form No.10, the following Form shall be substituted,namely:"
THE KERALA VALUE ADDED TAX RULES,2005
FORM No. 10
RETURN
[for Value Added Tax Dealer]
(See Rule 22 (1))
Dealers Particulars
CST No.
Name & Address of the dealer ..............
a. Principal place of Business ................
b. Branch(es) ..............................................
Return furnished for Principal place of Business or Branch at ........................... (Strike out whatever is not applicable
Part A. TURNOVER DETAILS
(Rs.)
=[1+2+3]
(Turnover under this part shall not be included in part A(1)
PART B - REVERSE TAX
PART C. TURNOVER ON PURCHASES other than 4th Schedule goods
Part CA -Turnover Stock Transfer (IN)/Import other than Fourth Schedule goods.
PART D. SPECIAL REBATE Under Section 12
PART E. Input Tax Credit on Capital Goods
PART F - CREDIT NOTES & DEBIT NOTES
PART G : Details of Advance Tax paid
PART H; Details of Bills/Invoices/Debit &Credit Notes etc. issued.
PART I - (a) Summary statement (KVAT)
Amount adjusted against CST for the month
TAX PAYMENT DETAILS
* Separate instruments to enclose for KVAT and CST payments [For items (ix) and (xv) of part I]
SELF-ASSESSMENT DECLARATION
I/ We declare that I/We have verified the above particulars with reference to the records and books of my/ our business and the same are truly, correctly and completely stated.
Name:
Status:
(Whether Proprietor, Manager
Partner, Director, secretary etc with seal)
Place :
Date:
(1) Date of filing of return
(2) Date of data entry
(3) Signature of officials making data entry
(4) Date of scrutiny
(5) Whether accepted / defective
(6) If defective, action taken
(7) Signature of assessing authority."
(m) after the Form 10A, the following form shall be inserted, namely:-
FORM No. 10B
Return
[for works contractors]
The Assessing Authority
Year
Sequence (Monthly/Quarterly/Annual)
Return period From......To..........
Nature of Return:- Original/Fresh/Revised
DEALER PARTICULARS
Tax payers Identification No................
Central Sales Tax Reg:
Name and Address of the dealer......
(a)Principal place of Business ....
(b) Branch(es)..............
Return furnished for Principal Place of business or Branch at. ..............(Strikeout whatever is not applicable)
(= 5-6 )
(= 7(-) 8(+)9)
6(2)
[10+12]
[(a)+(b)]
Part D- REVERSE TAX
11(7)
Part E-Turnover on purchases other than 4th schedule goods.
(=4+5)
Part F -Turnover Stock Transfer (IN)/Import other than 4th schedule goods.
Part G .. Special Rebate under section 12
Part H .. input Tax Credit on Capital Goods
Part I .. Credit notes and Debit notes.
Part J .. Details of Advance Tax Paid
Part K .. Details of TDS
deducted
Part L .. Details of Bills/invoices/Debit notes/credit notes etc used
Part M .. Summery statement
7)
column (5))
Part N .. Tax payment details
Name and Status:
Partner, Director, secretary etc).
Place:
(7) Signature of assessing authority.
(n) for the Forms 11A and 11B, the following Forms shall respectively be substituted,namely:-
1.Name and address of the clearing / forwarding house/
transporting agent/shipping agent or steamer agent etc................
2. Tax payers Identification No................ ( if any)
3.Month & Year to which the return relates .............................
I/We................................................................ Declare that all the particulars shown are true and correct to the
best of my/our knowledge
1.Name and address of the Bank
2. TIN ( if any)
I/We................................................................ Declare that all the particulars shown are true and correct to the best of my/our knowledge
(o) In Form No.15,
(a)In item (3) the word "Date" be substituted as follows, namely
"Date (i) In figures
[ii] In words"
(b)In item 10, the words 'value of goods' shall be substituted as follows, namely:
"value of goods.
(i) In figures
(p) Form No. 21 shall be omitted."
(q). for Form No.21A the following Form shall be substituted, namely:-
FORM No. 21A
REFUND ORDER
(UNDER SECTION 89 (3))
[See Rule 48]
No:
Name and Address of the Dealer
1. Certified with reference to the records of M/s......................bearing TIN...........for the period from ...........to...........that a refund/ reimbursement of Rs................(Rupees......................) (in words) only is due to M/s ...........................
2. Certifed that refund of the said amount concerned by this order had not been granted previously
3. This refund will be adjusted towards the amount of Rs...... due from the said refundee under the provision of Kerala Value Added Tax Act, 2003 / Kerala General Sales Tax Act, 1963/ Central Sales Tax Act, 1956 / Entry Tax Act, 1994 for the period from ........................to ..........................
(r). for Form No.21B the following Form shall be substituted, namely:-
FORM No. 21B
APPLICATION FOR REFUND OF INPUT TAX
[in the case of interstate sales/interstate stock transfer]
[See Rule 46(2)]
The Registering/Assessing Authority
(with office address)
I/We ...................(Address) do hereby apply for refund of Rs...................Rupess.......................................... (In words) under section 13 of the Kerala Value Added Tax Act, 2003 in respect of the input tax paid on the purchase of goods in relation to goods sold inter-state / sent as inter-state Stock transfer
PART A: PURCHASE OF GOODS (INPUTS)(INCLUDING CAPITAL GOODS) IN RELATION TO THE GOODS SOLD INTER-STATE/ SENT AS INTER-STATE STOCK TRANSFER
PART- B : INTER - STATE SALE / STOCK TRANSFER IN RELATION TO REFUND FOR INPUTS CLAIMED AS PER PART - A
sent as inter-state stock
transfer
(Rs)
No.
I/We ...............(Name & address) do hereby certify that :-
1. Input tax credit had not been claimed for the above amount of refund on such purchases for any prior return period.
2. Refund adjustment had not been availed of in respect of the above amount of refund towards any dues on any prior occasion.
3. Stock Register has been maintained in accordance with Rule 58 (1)(vi).
ENCLOSURES
1. Copies of the transport document (L.R / R.R / Air way bill / Delivery note etc.)
2. Statement of interstate sales/stock transfer vide rule 46(2)(I)
3. Declaration in Form No.44 obtained from the consignee.
4. Declaration in Form No. 21 J.
5. Copies of the Form No. 25 B submitted.
6. Others (specify).
FOR OFFICE USE"
(s). for Form No.21C the following Form shall be substituted, namely:-
FORM NO. 21C
[IN THE CASE OF EXPORT ONLY]
[See Rule 47(1)]
The Registering/ Assessing Authority
I/We............................ do hereby apply for refund of Rs....................... Rupees ............................ (In words) under section 13 of the Kerala Value Added Tax VAT Act, 2003 in respect of the INPUT TAX PAID on the purchase of goods in relation to goodsexported.
PART- A : PURCHASE OF GOODS (INPUTS) (INCLUDING CAPITAL GOODS) IN RELATION TO THE GOODS EXPORTED
PART- B : GOODS EXPORTED IN RELATION TO REFUND FOR INPUTS CLAIMED AS PER PART - A
Total Refund Claimed Rs...................... Rupees........................................(in words)
I/We .............. (Name & address) do hereby certify that :-
3. Stock Register has been maintained in accordance with rule 58 (1)(vi).
1. Copy of the Exporter"s copy or Export Promotion copy of the Shipping Bill
2. Certificate from the Bank to prove receipt of export sale proceeds
3. Declaration in Form No.21 J obtained from the supplier-dealer who collected tax in respect of which above refund is claimed
4. H Form declarations, if any, obtained.
(t). for Form 21CC the following Form shall be substituted,namely:-
FORM No. 21 CC
APPLICATION For claiming refund of input tax remaining unadjusted at the end of the year
(See Rule 47 A)
I/We ................................. (give full address) hereby apply for refund of Rs..................... (in words........................) being amount of excess input tax remaining unadjusted as on 31st March, ................ (specify year) with reference to the Annual Return in Form No. 10 filed for the year ended 31st March, .............. (specify year) as detailed below month wise details to be attached in Annexure A.
Certified that the particulars furnished herein are true and correct in all respects, that no refund had been claimed previously in respect of the same claim, that no refund adjustment had been availed of previously in respect of the same claim, that goods forming subject matter of refund claim have not suffered sales return and that no dues are outstanding against us under the Kerala Value Added Tax Act, the Kerala General Sales Tax Act, the Central Sales Tax Act or the Kerala Tax on Entry of Goods into Local Areas Act.
Month wise details to be enclosed in the annexure.
* Details of payment to be enclosed.
ANNEXURE
(a) Tax Credit
(b) Tax dues
(u). for Form No.21D the following Form shall be substituted, namely:-
FORM NO. 21 D
APPLICATION FOR REIMBURSEMENT
OF TAX ILLEGALLY COLLECTED
(See Rule 56)
(with Office Address)
I/We................. & address)claim reimbursement of Rs............... Rupees....................................... (in words) being the amount collected from me by M/s............................. (Name & address) TIN / PIN ................., in contravention of subsection (2)/(3)/(4) of section 30 of the Kerala Value Added Tax VAT Act, 2003 and whose place of business is situated in your jurisdiction. The details of the amount so collected are as follows:
CERTIFICATE
I/We ...................... (Name & address of the selling dealer) having place of business at ................ holders of TIN / PIN .............. do hereby certify that I/We have collected an amount of Rs ............ ............ (In words) from Sri/M/s........................ (Name & address of the buyer) in contravention of section 30 of the Kerala Value Added Tax VAT Act, 2003. The details of such collection given in the above application of the said Sri/M/s ............ ........... are correct to the best of my knowledge and belief. The collected amount of Rs. .......... has been deposited in Government Treasury/Designated Bank under Chalan No.............. dated .............. or included in that chalan or chalans, receipted copies of which have been duly filed in your office/ remitted by cheque/demand draft No............ dated............ drawn on .................. (Name and address of Bank) or fully/ partially set-off against input tax or deferred.
(v). for Form No.21E the following Form shall be substituted, namely:-
FORM NO. 21E
APPLICATION FOR REIMBURSEMENT OF TAX TO UN AGENCIES ETC.
[See Rule 49 (1)]
In pursuance of the provisions contained under section 14 of the Kerala Value Added Tax Act, 2003 and the Rules made thereunder, the undersigned request you to grant reimbursement of tax collected from us as per details shown hereunder:
ENCLOSURE : Authenticated copy of Tax Invoice(s).
Note:- The application shall be filed with the Commercial Taxes Office where the seller is registered.
(w) Form No.21F shall be omitted.;
(x). for Form No.21H the following Form shall be substituted,namely:-
FORM NO. 21H
APPLICATION TO PAY ARREARS OF TAX IN INSTALMENTS
(See Rule 51)
I........................... being an assessee under the Kerala Value Added Tax VAT Act,2003, hereby apply for permission to pay the tax assessed/due from me in instalments as per the following details:
DECLARATIONS
(1) I hereby declare that to the best of my knowledge and belief the information contained in the above application is true and correct.
(2) I hereby declare that no application for instalments has been made to any other authority in regard to the sums mentioned in column (2)
(3) I hereby declare that no sums other than those mentioned in column (2) are due from me on the date of making this application.
(4) I hereby undertake to pay interest at the rate of (insert rate) per annum along with each instalment on the sums remaining unpaid from time to time.
(5) I hereby undertake to furnish necessary security to the satisfaction of the concerned assessing authority for the recovery of the sums in relations to which the grant of instalments is applied for.
(y). for Form No.21J the following Form shall be substituted,namely:-
FORM NO. 21J
DECLARATION OF A DEALER EFFECTING SALE
TO A DEALER CLAIMING REFUND
[See Rules 46(2) & 47 (1)]
I/we hereby certify the particulars of tax collected in relation to the sales effected to M/s.................. (Name and address of the buyer with Traders Index Number) during the period from ..................................... to .................................. are as follows.
I/We declare that the particulars furnished herein are true to the best of my/our knowledge, information and belief and that no declaration has been issued earlier in respect of the above sales.
CONFIRMATION
Certified that the invoices declared herein above have been included in the statement furnished by the dealer effecting sale for the month of .............
(z). for Form No.21K the following Form shall be substituted, namely:-
FORM No. 21 K
[See Rule 46.47.47A]
TREASURY DETAILS
Name of the Treasury
Name and Address of the Dealer :
Having considered the application for refund of input tax paid under rule 46/47/47A as per form No 21B/21C/21CC filed on.............. I hereby order to grant refund of Rs................................ to Sri/M/s.................................. and Address with Tax payers Identification No).
Certified that no for the refund of the above amount has been previously granted.
FOR TREASURY USE ONLY
Pay Rs......................(Rupees............................ only) in CASH, Rs......................(Rupees............................ only) by RBR and Rs....................(Rupees........................ only) by Treasury Chalan.
ACKNOWLEDGEMENT
Received the Refund Order No..............................dated............................for Rs........(Rupees......................only).
Seal
(aa) for Form No 45, the following form shall be substituted, namely.
FORM No. 45
(For concessional rate of tax on the sale to Military, Naval, Air Force, NCC Canteens, Indian Navel Canteen service and Canteen Stores Department)
[See Rule 12 C]
This is to certify that we have purchased the goods described below from M/S ....................................................................... (Full address of the seller with TIN) during the month/financial year..... which are exclusively intended for use/resale by the .................. ( name and address of the Military Canteen, Naval Canteen, Air Force Canteen, NCC Canteen , Indian Navel Canteen service or Canteen Stores Dept as the case may)
The goods purchased have been duly accounted in the books of accounts of the institution.
We also hereby undertake to pay over to the Government the tax concession availed of by us.
In the event of our failure to utilise the goods for the purpose declared.
Particulars of goods purchased
Signature, name & Status of the Signatory
(ab) after form 46, the following Forms shall be inserted, namely:-
FORM No. 47
For concessional rate of tax on sale of fuel and lubricants to foreign-going vessels, other than fishing vessels under sixth proviso to sub-section (1) of section 6
This is to certify that we …… and Full address of the purchaser with identification number if any) with TIN have purchased the goods described below from M/S ....................................................................... (Full address of the seller with TIN) during the month/financial year..... which are exclusively intended for use by the .................. ( name and address of the purchaser) in the foreign-going vessels
We also hereby undertake to pay over to the Government the tax concession availed of by us in the event of our failure to utilize the goods for the purpose declared.
FORM No. 48
For concessional rate of tax on sale of goods other than petroleum products to Railways under seventh proviso to sub-section (1) of section 6
This is to certify that we …… (Name and Full address of the purchaser with identification number if any) with TIN have purchased the goods described below from M/S ....................................................................... (Full address of the seller with TIN) during the month/financial year..... which are exclusively intended for use by the Railways.
FORM No. 49
[To be filed along with returns by contractors / promoters / developers or by whatsoever name called who undertakes construction or development of flats or apartments or villas]
[See Rule 24 B]
Name and address of dealer
Return period/Year to which the declaration relates
PART- A
DETAILS OF ONGOING PROJECTS
Project
PART-B
DETAILS OF TRANSFER OF FLATS,APARTMENTS ETC DURING THE MONTHS/YEAR
PART-C
PURCHASER/AWARDER WISE TAX PAYMENT DETAILS FOR THE MONTHS/YEAR
I/We hereby declare that the above details have been compared with the records and books of my/our business and that the same are truly, correctly and completely furnished.
FORM No. 50
APPLICATION FOR CERTIFICATE OF PAYMENT
[To be filed by contractors / promoters / developers or by whatsoever name called who undertake construction or development of flats or apartments or villas for claiming reduction in the duties under the provisions of the Kerala Stamp Act, 1959 (17 of 1959)]
[See Rule 57A(3) }
I/We.................... & Address of the applicant) hereby apply for a certificate of payment under Rule 57A of Kerala Value Added Tax Rules, 2005.
PART -A .
DETAILS OF TRANSFER
PART -B
DETAILS OF PAYMENT OF TAX UNDER KERALA VALUE ADDED TAX ACT,2003
Declaration
I/We hereby declare that I/We have caused verification of the particulars furnished above with reference to my/our books of accounts and are true and correct in all respect to the best of my/our knowledge and belief.
Name and status of the signatory
PART -C
For Office Use Only
(2) Result of verification
(i) The details furnished are correct
(ii) Defects, if any noticed
(3) Date of communication of defects, if any
(4) Date of rectification.
(5) Date of disposal of application.
(6) Details of disposal of application.
Name and designation of
Assessing Authority
FORM No. 51
CERTIFICATE OF PAYMENT
[To be issued to contractors / promoters / developers or by whatsoever name called who undertakes construction or development of flats or apartments or villas for claiming reduction in the duties under the provisions of the Kerala Stamp Act, 1959 (17 of 1959)]
[See Rule 57A(1) }
This is to certify that Sri/M/s ................................ [Name & Address of the contractors / promoters / developers) holding TIN ................. paid tax under Kerala Value Added Tax Act, 2003 in respect of the works contract/agreement relating to construction / development such flats/apartments/villas as detailed hereunder.
DETAILS OF PAYMENT
This certificate is issued for claiming reduction in the duties under the provisions of the Kerala Stamp Act, 1959 (17 of 1959)]
of assessing authority
[seal]
FORM No. 52
Purchase/sales* statement for the month…
[To be filed along with annual return]
[See Rule 22 (3)]
* Strike out which is not applicable.
I/We hereby declare that I/We have verified the particulars furnished above and are true and correct in all respect to the best of my/our knowledge and belief.
FORM No. 53
Closing stock inventory as on 31 st March..
{See Rule 22(3)}
Tax payers Identification No /Presumptive tax payers Identification Number
I/We hereby declare that I/We have caused verification of the particulars furnished above with reference the actual stock held by me/us as on 31st March, 200..... and are true and correct in all respect to the best of my/our knowledge and belief.
FORM No. 54
Closing stock inventory as on 31st March in respect of VAT suffered
goods locally purchased during the year....
[To be filed along Form 21CC for claiming refund]
I/We hereby declare that I/We have caused verification of the particulars furnished above with reference the actual stock held by me/us and purchases made during the year as on 31st March, 200..... and are true and correct in all respect to the best of my/our knowledge and belief.
Explanatory Note
(This does not form part of the notification but is intended to indicate its general purport)
By the Finance Act 2007 certain changes have been brought in the Kerala Value Added Tax Act 2003. Also period for filing certain form/claims were extended through administrative directions considering the fact that Kerala Value Added Tax Act was a new piece of legislation and most of the dealer were unaware of the statutory period fixed. Further certain forms were also simplified so as to make it more dealer friendly and to have more clarity. So corresponding amendments have to be made in Kerala Value Added Tax Rule ,2005 published as SRO 385/07 in the Kerala Gazette Extraordinary No. 809 Dated 24th April, 2007. Government have decided to amend the said rules accordingly
This notification is intended to achieve the above object.