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THE KERALA VALUE ADDED TAX RULES, 2005 - Forms
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THE KERALA VALUE ADDED TAX RULES, 2005

FORM No. 10B

Return

[for works contractors]

(See Rule 22 (1))

  Date

To

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)

Part A - Details of On going contracts/projects
Sl No Detail of awarder with work order Natureof works Whether compounded or not Gross Amount Sub Contract Balance assessable turnover

(= 5-6 )

Amt received upto the previous quarter Amount received during the quarter Balance outstanding (= 7(-) 8(+)9)
1 2 3 4 5 6 7 8 9 10
                   
Total                  

Part B - Turnover Details
Sl No

Details of awarder Amount received/reCeivable during The return period Exemption under rule 10 Taxable turnover Rate of tax Out put tax due Deductions Tax due Turnover u/s 6(2) Tax due u/s 6(2) Total Tax due [10+12]
Input tax credit Spl rebate
1 2 3 4 5 6 7 8 9 10 11 12 13
(a) - Non compounded works ( u/s 6 )                
                         
Total (a)                      
(b)- Compounded works                
(i) Under section 8(a)(i)                
                 
(ii) Under section 8(a)(ii)                
                 
(iii) Under section 8(a)(iii)                
                 
Total (b)                      
Total B

[(a)+(b)]

                     

Part BA
LOCAL PURCHASE TAXABLE UNDER SECTION 6(2)
Commodity

Schedule

entry /

Sub entry

Rate of

Tax

Turnover Purchase value

of goods

disposed

during the

return period

Balance

taxable

Turnover

Tax Due

U/s 6(2)

Total Exempted Balance
1 2 3 4 5 6 7 8 9
                 
                 
Total A(2)                

Part C -TURNOVER OF GOODS UNDER FOURTH SCHEDULE
(Turnover under this part shall not be included in Part A(1)
Commodity

Schedule entry Rate of tax Turnover Tax collected Tax Due
Total Exempted Taxable
1 2 3 4 5 6 7 8
               
               
Total              

Total Turnover of the dealer = Column (3) of part B + Col 8 of Part C Rs.

Part D- REVERSE TAX

Particulars of transaction causing Reverse tax Commodity Schedule Entry/sub entry Rate of Tax Purchase Value Reverse Tax due under Section 11(7)
1 2 3 4 5 6
           
Total          

Part E-Turnover on purchases other than 4th schedule goods.

Commodity Schedule entry/sub entry Rate of Tax Purchase Value Tax paid on purchase Total (=4+5) Input Tax eligible for set off u/s 11
1 2 3 4 5 6 7
(1) Local Purchase          
             
Total (1)            
(2) Interstate purchase          
             
Total (2)            
             
(3) Import          
             
Total [Part-C]            

Part F -Turnover Stock Transfer (IN)/Import other than 4th schedule goods.

Commodity Schedule entry/sub entry Rate of Tax Stock Transfer/import value
1 2 3 4
(1) Stock Transfer ( Local )    
       
Total (1)      
(2) Stock Transfer (Interstate )    
       
Total (2)      
Total (F)= [(1)+(2)]      

Part G .. Special Rebate under section 12

Commodity Schedule entry Rate of Tax Purchase value Purchase tax paid u/s 6(2) during the previous month Entry Tax paid during the return period Total amount eligible for special rebate
1 2 3 4 5 6 7=[5+6]
             
Total [Part D]            

Part H .. input Tax Credit on Capital Goods

I(1) - Purchase value Five lakhs and above
Date of Form 25B issued u/s 13

Input Tax Input Tax Credit claimed during the month Total availed = [3+4] Balance at credit carried forward = [2-5]
Granted availed so far Instalment No and amount due in the month
1 2 3 4 5 6 7
             
Total I(1)            
I(2)- Purchase value less than Five lakhs
Commodity Rate of tax Purchase value Tax paid on purchase Input Tax Credit claimed in the month Remarks if any
             
Total I(2)            
Total E            

Part I .. Credit notes and Debit notes.

Description of goods Schedule entry/sub entry Rate of tax Amount involved Tax element
1 2 3 4 5
(1) Credit notes        
         
         
Total (1)        
         
(2) Debit notes        
         
         
Total (2)        

Part J .. Details of Advance Tax Paid

Description of goods Schedule entry/sub entry Rate of tax Purchase value Advance tax paid Details of payment
1 2 3 4 5 6
           
Total          

Part K .. Details of TDS

Name of awarder Details of work Amount deducted Particulars of remittance *
       
Total      
* Copies of 20C/20F to be attached.

Part L .. Details of Bills/invoices/Debit notes/credit notes etc used

Particulars

Serial No
From To
Sale Bills/invoices/cash memos    
Purchase Bills    
Delivery challan    
Credit notes    
Debit notes    
Delivery Notes ( Form 15)    

Part M .. Summery statement

(i) Tax at Credit (ii) Tax Due
1 Excess in put tax credit brought forward from previous return period Rs. 1 Out put tax due ( Part B column 7) Rs.
2 Input tax claimed for the return period ( Part E Col 7) Rs. 2 Purchase tax u/s 6(2) (Part B column 12) Rs.
3 Special rebate ( part G column 7) Rs. 3 Reverse tax ( Part D column 6) Rs.
4 Input tax on capital goods (Part H column 5) Rs. 4 Debit notes Rs.
5 Credit notes (part I column 5) Rs.      
6 Advance tax paid ( Part J

column (5))

Rs.      
7 Others(such as TDS Specify) Rs.      
Total (i) Rs. Total (ii) Rs.
(iii) Net tax due [(ii)-(i)] Rs.
(iv) Less Tax deferred Rs.
(v) Net tax payable [ (iii) - (iv)] Rs.
(vi) Interest payable Rs. Rs.
(vii) Penalty payable Rs. Rs.
(viii) Settlement fee payable Rs. Rs.
(ix) Total tax remitted as per the return [ (v) + (vi) + (vii) + (viii) ] Rs. Rs.
(x) Net tax Creditable ( if any) [ (i) - (ii) ] Rs. Rs.
(xi) Amount adjusted against arrears Rs.
(xii) Balance tax at credit carried forward to next return period [ (x) .. (xi) ] Rs.
     

Part N .. Tax payment details

Sl No No and date of chalan/demand draft/cheque Amount Name and place of Treasury/Bank
         
         
Total      

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.

Signature

Name and Status:

(Whether Proprietor, Manager

Partner, Director, secretary etc).

Place:

Date:

(Seal)

FOR OFFICE USE

(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.