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.
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