Download Kerala Vat Form No. 21 C

Download Kerala VAT FORM No. 21 C: APPLICATION for Claim of Refund of Tax In The Case Of Export under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 47

(1) Every dealer who claims a refund under section 13 shall submit an application in Form No. 21C to the assessing authority concerned not later than three months from the date on which the goods have been exported. Along with the application the dealer shall also submit the following,-

(i) a copy of the Bill of Lading, Air way Bill or similar document evidencing export of the goods, duly certified by the Customs authorities,

(ii) a certificate from the Bank to prove receipt of payment from the foreign buyer.

(iii) Declarations in form No.21 J from the dealer who collected the tax in respect of which refund is claimed.

(iv ) Declarations in form No.21G where the sale by the dealer claiming refund falls under sub-section (3) of section 5 of the Central Sales Tax Act, 1956(Central Act 74 of 1956)

Provided that the assessing authority may condone, for reasons to be recorded in writing, any delay in the filing of the statement or other documents aforesaid.

(2) The burden of proving that a dealer is entitled to the refund under this rule shall be on the dealer who claims the refund.

(3) (i) On receipt of the application in Form No. 21C the assessing authority shall, if it is

satisfied after such enquiry as it considers necessary, that input tax credit has not beenavailed of in respect of such goods and that the claim of refund is otherwise admissible, pass an order in form No. 21 K refunding the tax within three months from the date on which the dealer submitted all the relevant records rectifying the defects, if any, pointed out.

(ii) Where the dealer claiming refund under sub-rule (1) had claimed input tax credit in respect of any purchase in relation to which refund is claimed, which could not be set off till date, refund shall be allowed under clause (i) and the input tax credit carried over shall be reduced by the amount of the refund allowed.

(iii) If the application submitted by the dealer appears to the assessing authority to be incorrect or incomplete or otherwise not in order, it shall, after making such enquiry as it considers necessary and recording the reasons in writing, pass such orders as it thinks fit.

The Assessing Authority shall, before passing any such order, give the dealer an opportunity of being heard.

(4) Notwithstanding anything contained in the foregoing sub-rules, the assessing authority may issue refund of the input tax claimed in Form No. 21 C without pre-verification where the dealer claiming such refund furnishes security, in the manner specified in clause (f) of sub-rule (2) of Rule 19, covering the amount for which refund is claimed.

(5): Where a dealer eligible for refund under this rule is liable to pay any tax or other amount under the Act or where he is found to be in arrears of tax or other amount under the KGST Act 1963, Central Sales Tax Act, 1956, or the Kerala tax on Entry of Goods into Local Areas Act,1994, the assessing authority shall adjust the amount to be refunded towards tax or other amount due from the dealer under any of the said enactments and the balance remaining aftermaking such adjustment shall be refunded to the dealer.

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Download Kerala Vat Form No. 18B

Download Kerala VAT FORM No. 18B: Certificate of Audit under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 37(3)

(1) The authorization referred to in sub-section (3) of section 23 shall be in Form No.18

(2) On completion of the audit visit the officer mentioned in sub-rule (1) shall issue a certificate of audit in form No.18 B to the dealer.

(3)The designated Officer may, by an order in writing, authorize not less than two audit officers to visit the place of business of any dealer and audit any returns, books of accounts any other records, stock statements and goods relating to any return period.

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Download Kerala Vat Form NO. 21 G

Download Kerala VAT FORM NO. 21 G: Declaration for Local Sales for Export under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 45

Purchase of goods to prevent under valuation-

The assessing authority or any other officer empowered in this behalf by the Government, is satisfied that any dealer with a view to evade payment of tax, shows in his accounts, sale or purchase of any goods at prices lower than the prevailing market price of such goods, shall have the power to purchase such goods at a price of ten per cent above the purchase value or the value disclosed by any principal or agent in the case of goods received on consignment basis plus transporting charges and entrust such goods for sale to the Kerala State Civil Supplies Corporation Ltd. or Kerala State Marketing Federation Limited or to any such public distribution system or sell such goods in public auction.

(1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India.

(2) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export.

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Download Kerala Vat Form No. 10

Download Kerala VAT FORM No. 10: Return for Vat Dealer under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 22(1)

Every dealer registered under the Act and every dealer liable to get registered under the Act other than a dealer paying presumptive tax or compounded tax or a dealer who deals exclusively in goods included in the first schedule to the Act, and every dealer who is required to do so by the assessing authority shall, for every return period, submit to the concerned assessing authority, a return in Form No. 10, showing the details of total turnover, turnover on which exemption is claimed, taxable turnover, output tax due, tax collected, input tax credit availed of, tax due including reverse tax, if any, and the tax paid separately for that return period on the following dates:

(a) every dealer whose annual tax liability] before the tenth day of the for the preceding year was ten lakh rupees] month following the return period or more

(b) Any other dealer on or before the fifteenth day of the month following the return period.

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Download Kerala Vat Form No. IC

Download Kerala VAT FORM No. IC: Application for Conducting Exhibition/Exchange Mela Etc under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(29)

Any dealer seeking permission under sub-section (13) of section 16 shall make an application to the assessing authority in form No.1 C. The application shall be accompanied by a challan receipt from a Government Treasury for the fee specified in sub-section (13) of section 16 and consent from the owner of the premises where the exhibition, mela or other schemes are conducted. The assessing authority shall, if he is satisfied that the application is genuine and that the required fee has been remitted, issue the permission in Form No. 4 C

Any dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion, shall obtain a written permission from the assessing authority, with whom he is registered as a dealer on payment of a fee of five hundred rupees.

(i)The assessing authority may issue such permission in such form and subject to such conditions as may be prescribed. The dealer to whom the permission is issued shall exhibit the same at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted.

(ii) The owner of the premises(not being the regular busi ness place of the dealer) where the exhibition, exchange mela or any prize schemes for sales promotion are conducted shall obtain a copy of the permission issued by the assessing authority under clause(i) and intimate the assessing authority concerned the particulars regarding the period during which the mela is conducted, the dealer conducting the mela and the conditions subject to which the premises are leased out for the conduct of such exhibition, exchange mela or prize schemes and any other relevant information. Where the owner of the premises fails to do so, he shall be jointly and severally liable for any tax that may become due on the sales of goods made in such exhibition, exchange mela or any prize schemes.”

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Download Kerala Vat Form NO .13A

Download Kerala VAT FORM NO .13A: Statements of Particulars In The Case Of Person Carrying On Business under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 60

The certificate referred to in section 42 shall be in Form No. 13 and shall be furnished to the assessing authority, in the case of a company on or before the 31st day of December and in other cases on or before the 31st day of October of the year succeeding the year to which it relates. The certificate shall be accompanied by audited statement of accounts for the year and a statement in Form No.13A

Every dealer whose total turnover in a year exceeds rupees forty lakhs shall get his accounts audited annually by a Chartered Accountant and shall submit copy of the audited statement of accounts and certificate, in the manner prescribed.

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Download Kerala Vat Form No. IB

Download Kerala VAT FORM No. IB: Application for Registration – Casual Trader under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(4)

Every casual trader referred to in clause (xi) of Section 2 shall within twenty four hours of his arrival in the jurisdiction of the Registering authority concerned, intimate to such Registering authority, his name, address and residence in the State, if he is a resident of the State or his name and address in the State as well as his address outside the State, if he is a non-resident, the nature of the goods in which he intends to deal and the period within which he intends to leave the jurisdiction of the said authority. He shall also submit to the registering authority concerned an application in FormNo. 1 B for registration within five days of his arrival or prior to twenty four hours from the last working day preceding the date on which he intends to leave the jurisdiction of the said authority, whichever is earlier.

“casual trader” means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration.

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Download Kerala Vat Form No. 10 D

Download Kerala VAT FORM No. 10 D: Return for Compounded Tax Payers under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 24

(1) Every dealer who has opted to pay presumptive tax under sub-section (5) of section (6) or compounded tax under section 8, every dealer dealing exclusively in goods included in the first schedule, every works contractor, every Central or State Government or any Union Territory and any Department thereof and any Local authority shall file quarterly returns in Form Nos. 10 A, 10 B, 10 D, or 10 F, as the case may be, for the quarter ending the 30th June, 30th September, 31st December and 31st March to the assessing authority on or before the 15th of the month following the respective quarter.

(2) Where, in the case of a works contractor, the actual turnover for the quarter is not ascertainable, the contractor may file the return showing the estimated turnover and pay tax on the taxable turnover declared, provided that where estimated turnover is reported in the return, the labour charges in respect of which deduction is claimed from the gross receipts shown in the return shall not exceed the maximum percentage given under sub-rule (3) of Rule 9 and the dealer shall furnish the particulars of actual turnover in the annual return to be filed for the relevant year under sub-Rule (2) of Rule 22.

(3) All the provisions of sub-rules (2) to (8) of Rule 22 shall, with necessary changes, apply to a dealer filing such quarterly return.

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Download Kerala Vat Form No.27

Download Kerala VAT FORM No.27: Authorization Of An Accountant(S) / Sales Tax Practitioner(S)/ Relative/ Person Regularly Employed By The Assessee To Appear On Behalf Of A Dealer Before A Sales Tax Authority Other Than The High Court Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 96

The person specified in clauses (a), (c) and (d) of Section 86 of the Act appearing on behalf of a dealer or other person in any proceedings before any Sales Tax authority other than the High Court shall produce before such authority an authorization given by the dealer or such person in Form No. 27

As per section 86- (1) Any person who is entitled or required to appear before any authority other than the High Court in connection with any proceedings under this Act may be represented before such authority, –

(a) by his relative or a person employed by him, if such relative or person is duly authorized by him in writing in this behalf; or

(b) by a legal practitioner; or

(c) by a chartered accountant duly authorized by him in writing in this behalf; or

(d) by a sales tax practitioner possessing the prescribed qualifications and duly authorized by him in writing in this behalf.

(2) The authorization referred to in sub-section (1) shall be in such form and accompanied by such fee as may be prescribed.

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Download Kerala Vat Form No.25 C

Download Kerala VAT FORM No.25 C: Application for Duplicate ID card U/S 16(15) Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 18(4)

(1) Every dealer to whom an Electronic Identity Card has been issued shall keep it in safe custody and take appropriate steps to ensure that it is used only by persons duly authorized by him.

(2) Where an Electronic Identity Card issued to a dealer is lost, the dealer shall, as soon as practicable, inform the registering authority and the assessing authority concerned, either through e-mail or in writing or in person, about such loss.

(3)The dealer referred to in sub-rule (2) may file an application for the issue of a duplicate identity card in Form No. 25 C before the registering authority.

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