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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 : FORMS
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FORM 15 R

[See sub-rule (2C) of rule 34]

[For dealers paying tax under sub-section (3) of section 16 and sub-section (4) of section 18]

(GENERAL INFORMATION)

RETURN PERIOD
From

DD MM YY To

 

DD MM YY
           

 

 
REGISTRATION NUMBER
                     

 

Name of the Dealer   Trade name, if any  

Address of the principal place of business  

Whether Original or Revised return ? [Please put a ] Original   Revised  
If revised return, mention the receipt No., if any, and the date of furnishing the original return
Receipt No.
                 

 

DD MM YY
         

 

Section A

Purchases of goods in West Bengal and calculation of purchase tax for the return period

 

  From Registered dealers

A

(Rs.)

From other than registered dealers
Amount

B

(Rs.)

Purchase Tax

C

(Rs.)

1. Purchases of goods exempt from tax     - NIL -
2. Purchases of taxable goods See note 1      
3. Total :      

Section B

Sales in the return period and calculation of output tax.

( in Rs.)

4. Aggregate of sale price excluding VAT.  
5. Sale price of goods, tax on which has been paid on the MRP u/s 16(4) at the time of purchase or on an earlier occasion [Section 2(55)(a)].  
6. Sales *return/rejection within six months from the date of sale [Section 2 (55) (b)].  
7. Turnover of sales (4-5-6).  
8. Output tax payable under sub-section (3) of section 16 @ 0.25 per centum on 7.  

Section BA

Contractual Transfer Price in the return period and calculation of output tax

8a. Contractual transfer price (excluding VAT). See note 4.  
8b. Number of invoices, bills etc. raised for works contract during the period.  
8c. Tax payable u/s. 18(4) @ two per centum on 8a."  

Section C

Quarterly calculation of output tax, interest and late fee.

    1st Quarter

(Rs.)

2nd Quarter

(Rs.)

3rd Quarter

(Rs.)

4th Quarter

(Rs.)

9. (a) Output Tax [ 3C + 8]/[3C + 8c]        
  (b) Amount charged in *short / excess, if any [+/-]        
  (c) Total Net Tax Payable [9(a) +/- 9(b)]        
10. (a) Tax deducted at source        
(b) Tax paid in appropriate Government Treasury.        
(c) Total tax paid [10(a) + 10(b)]        
11. Further Tax Payable, if any [9(c) - 10(c)] Negative amount will be the excess amount        
12. (a) Interest payable, if any, u/s 33        
  (b) Interest paid in appropriate Government treasury        
  (c) Interest *payable/paid in excess [*12(a) - 12(b)] Negative amount will be the excess amount        
13. (a) Late fee payable, if any, u/s 32(2)        
  (b) Late fee paid in appropriate Government treasury        
  (c) Late fee *payable/paid in excess [*13(a) - 13(b)] Negative amount will be the excess amount        

14. Payment Details:
  Date (dd/mm/yyyy) Challan No. Bank / Treasury Tax Period # (yyyymm) Amount (Rs.)
      Name Branch Code Tax Interest Late Fee
                   
                   
                   
                   
  Total:-      

15. Turnover of Sale of three main taxable commodities [in terms of sale value] during the return period
  Name of the commodity Amount (Rs.)
  (i)    
  (ii)    
  (iii)    

DECLARATION

I, (full name in BLOCK LETTERS) ........................... declare that the information and particulars given in this return are correct and complete.
**Signature of the dealer with date   Name and Status  

*Strike out whichever is not applicable

FOR OFFICE USE

Due Date of submission (dd-mm-yyyy)
               

 

Date of Receipt (dd-mm-yyyy)
               

 

Office Seal: Signature of the Receiving Officer

NOTES:-

1. For liability to pay purchase tax and computation thereof see section 12 and section 17.

2. # Tax period being quarterly, the last month of the quarter to be written in the space provided, for example, the QE June, 2010 is to be written as 201006.

3. **See rule 34(3) for person who can sign the return.";