Download Kerala VAT FORM NO. 8D: Cash / Credit for Presumptive Tax & Compounded Tax Payers Only 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 shallbe 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.
(Tax Payer’s Identification Number)