Download Kerala Vat Form No.25

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

As per Kerala vat rule 13(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.

In respect of capital goods purchased by a dealer, input tax credit shall be allowed over a period of three years from the date of commencement of commercial production or from the date from which the capital goods are put to use, whichever is later, in such manner and subject to such conditions as may be prescribed.

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