Category: Kerala

Download Kerala VAT FORM No.38: Revision Petition In The High Court Of Judicature At Ernakulam Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 80(1)

Every appeal under sub- section (1) of section 62 shall be in Form No. 37 and every petition under sub- section (1) of section 63 shall be in Form No. 38 and shall be verified in the manner specified therein.

As per section 63(1)- Any officer empowered by the Government in this behalf or any other person objecting to an order passed by Appellate Tribunal under subsection (4) or sub-section (7) of section 60, or any person objecting to an order passed by the Commissioner under sub-section (4) of section 59 may, within ninety days from the date on which a copy of such order is served on him in the manner prescribed, prefer a petition to the High Court on the ground that the Appellate Tribunal or the Commissioner has either decided erroneously or failed to decide any question of law:

Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.

Download Kerala VAT FORM No. 25B: Certificate for Granting Input Tax Credit on Capital Goods under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 13(2)

(1) Any dealer claiming input tax credit under sub-section (2) of section 11 in respect of capital goods shall apply to the assessing authority in Form 25 within thirty days from the date specified in the said sub-section along with copies of the tax invoice issued by registered dealers.

(2)Where the assessing authority, on receipt of such application, is satisfied that the application is in order and the claim of input tax credit is admissible, it shall inform the dealer in Form 25 B accordingly, within thirty days from the date of receipt of such application.

Download Kerala VAT FORM No.39: Petition for Review in the High Court of Judicature at Ernakulam under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 80(3)

As per rule 80(3) – Every application for review under sub section (7) of section 62 and under sub section (8) of section 63 to the High Court shall be in Form No. 39 and shall be verified in the manner specified therein.

As per section 62(7)- The High Court may, on the application of the appellant or the Commissioner, review any order passed by it under sub-section (3) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by the applicant, when the order was made.

As per section 63(8)- The High Court may, on the application of any party to a revision under this section, review any order passed by it on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by him when the order was made.

Download Kerala VAT FORM NO. 21 E: Application for Reimbursement of Tax to UN Agencies Etc. Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 49(1)

Foreign Diplomatic Mission or Consulate in India, Agencies of the United Nations’ Organisation, any consular or diplomatic agent of any such mission or agency claiming reimbursement under section 14 , shall file an application in Form No. 21 E before the assessing authority having jurisdiction over the area in which the office of such agency is situated, along with the invoice or sale bill evidencing collection of tax.

Download Kerala VAT FORM No.8C: Invoice for Works Contract under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 58(10)

Every dealer shall issue a bill or an invoice or cash memorandum in respect of every sale and 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 shall, in the case of a manufacturer shall be in Form No. 8 , in the case of a trader effecting sale to a VAT dealer shall be in Form No. 8A, and in other case shall be in Form No. 8B, showing the sale price and the output tax separately. Every works contractor shall issue the bill in Form No.8 C. Every dealer paying presumptive tax or compounded tax shall issue the bill in Form No. 8 D. Every dealer liable to tax under subsection (2) of section 6 shall issue a purchase invoice in Form No. 8 E

The provisions of this sub-rule with regard to the form of the bill, invoice or cash memorandum shall not be mandatory with regard to any bill, invoice or cash memorandum issued during a period of three months from the date of commencement of these rules provided the bill, invoice or cash memorandum, as the case may be, contains the particulars prescribed by these rules.

Download Kerala VAT FORM No.6D: Notice for Demanding Security for Registration under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 19(1)

Where the registering authority decides to demand security or additional security under section 17, it may direct the dealer, in writing, to furnish, within a period, which shall not be less than fifteen days, as may be fixed by the said authority, security for such amount as may be specified in the notice in Form No. 6 D. In making the estimate of turnover for the purpose of fixing the quantum of security the said authority shall take into account the taxable turnover of the dealer, if any, during the preceding year, the trend of business at the time the estimate is made, the nature of the goods dealt in by him, and such other factors as may, in the opinion of the said authority, assist it in making a proper estimate. No security shall, however, be demanded from a dealer who applies for registration as a dealer under sub-section (5) of section 6.

Download Kerala VAT FORM No.7 Application for Salesman permit under section 19(1)

THE KERALA VALUE ADDED TAX RULES, 2005

As per Kerala vat rule 21(1)

Download Kerala VAT FORM No.23B: Notice for Attachment of Money under Section 35(1) Of the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 43

The notice referred to in sub-section (1) of Section 35 shall be in Form No. 23 B

As per section 35(1) – The assessing authority may, at any time or from time to time by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the

assessing authority) require any court or any officer of the Central Government or of the Government of any State or Union Territory or any other person (other than an individual) from whom money is due or may become due to the dealer or any court or any such officer or any other person (other than an individual) who holds or may subsequently hold money for or on account of the dealer, to pay to the assessing authority, either forthwith if the money has become due or is so held or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the dealer in respect of arrears of tax, fee or penalty or the whole of the money when it is equal to or less than the arrears of tax, fee or penalty.

Download Kerala VAT FORM No.5B: De-Registration Notice to Be Issued When A Certificate of Registration Is Cancelled Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(19)

Where a certificate of registration is cancelled, the registering authority shall issue to the dealer concerned a notice in Form No. 5 B and shall publish the details in at least two leading dailies in the state and also in the website of the Commercial Taxes Department.

Download Kerala VAT FORM No.6B: Indemnity Bond to Be Furnished When Valuable Forms Are Lost Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 62(2)

Every dealer who has obtained any form or declaration from the assessing authority shall maintain, in appropriate registers, a true and complete account of every such form or declaration.

If any such form or declaration is lost, destroyed or stolen, the dealer shall report the fact to the assessing authority immediately, make appropriate entries in the remarks column of the said registers, and take such other steps to issue public notice of the loss, destruction or theft and indemnify the Government from the loss, as the assessing authority may direct. The dealer shall also execute an indemnity bond in Form No. 6B