Tag: Kerala Vat Forms in Excel Format

Download Kerala VAT FORM No. 6A: Security Bond for Stay of Collection of Tax, Fee or Other Amount Disputed Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 19(2) & 85

The security or additional security may be furnished by the dealer in any of the following ways, namely: –

(a) by depositing as security in the Government Treasury the amount fixed by the said authority and pledging the pass book to and depositing it with the said authority; or

(b) by depositing with the said authority Government securities for the amount fixed by the said authority; or

(c) by depositing security amount in the Post Office Savings Bank and pledging the pass book to and depositing it with the said authority; or

(d) executing a security bond for such amount in Form No.6 with two sureties, solvent enough for the amount assured and acceptable to the said authority; or

(e)by a bond prescribed under rule 85 for the amount fixed by the said authority in Form No. 6A,duly registered, along with title, possession and valuation certificates obtained from the Tahsildar concerned and the value of property shall not be lower than the amount, shown in the bond, or

(f) by means of a bank guarantee in form No.6 C, from a nationalized or scheduled bank, or of any bank authorised under Rule 25 or of any branch thereof located in the State.

As per rule 85-(1) Where it is provided in the Act that an appellant (or an applicant in revision proceedings) shall furnish security in regard to the payment of tax or fee or other amount, the appellant (or applicant) or any person on his behalf shall furnish security in any of the ways specified in sub-rule (2) of rule 19 or furnish personal property as security as the authority, before which the appeal or application is preferred, may, in its discretion, direct. The security bond shall be in Form No. 6 A, with suitable modification wherever necessary.

(2) Where the order of the appellate or revisional authority does not specify the form in which and the authority before which the security is to be furnished, the security shall be furnished before the authority passing the original order under appeal or revision, in such form as such authority may direct.

(3) Where the security is furnished in the form of a security bond, the sureties furnished shall be solvent for the amount of security furnished.

Download Kerala VAT FORM No. 5: Form of Application for Renewal of Registration under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(17)

Every registered dealer shall file an application for renewal of the registration in Form No.5 in the case of a dealer other than presumptive tax payer and in Form No. 5A, in the case of a dealer paying presumptive tax under sub section (5) of section 6, not later than 30^th day of April of the year for which the renewal of registration is sought. Along with the application he shall also file a Chelan receipt from a Government Treasury for the fee specified in sub-section (7) of section 16.

Download Kerala VAT FORM No. 4D: Permission to Pay Compounded Tax U/S 8 of the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 11(2)

As per rule 11(2)-(i) If the assessing authority is satisfied that the application filed is in order, it shall grant permission in Form No.4 D

(ii) If the application filed is not in order, the assessing authority shall reject the application, for reasons to be recorded in writing, after giving the dealer an opportunity of being heard.

As per section 8. – Notwithstanding anything contained in section 6 –

(a) (i) any works contractor who is not an importer or a dealer effecting first taxable sale in the State may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at two per cent of the whole contract amount.

(ii) any works contractor, other than those undertaking electrical, refrigeration or air conditioning contracts or contracts relating to supply and installation of plant, machinery, rolling shutters, cranes, hoists, elevators(lifts), escalators, generators, generating sets, transformers, weighing machines, air conditioners and air coolers, deep freezers , laying of all kinds of tiles (except brick tiles) , slabs and stones (including Marble) , and not falling under clause (i) above, may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at six per cent of the whole contract amount.

(b) Any dealer producing granite metals with the aid of mechanized crushing machine may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at the following rates, namely:-

(i) for each crushing machine of size not exceeding 30.48 cm x 22.86 cm = Rs.30,000 per annum

(ii) for each crushing machine of size exceeding 30.48 cm x 22.86 cm but not exceeding 40.64 cm x 22.86 cm = Rs.90,000 per annum

(iii) for each crushing machine of size exceeding 40.64 cm x 22.86 cm = Rs.1,80,000 per annum

(c) Any dealer in cooked food and beverages, including beverages prepared by him, other than a dealer supplying cooked food or beverages to any airline service company or institution or shipping company for serving in air craft, ships or steamer or served in air craft, ship, steamer, bar attached hotel or star hotel may, at his option, instead of paying tax in accordance with the provisions of section 6, pay tax at one percent of the taxable turnover.

(d) Any dealer who transfers the right to use Video Cassette or Computer Disc may, instead of paying tax in accordance with the provisions of section 6, pay tax at the rate of one thousand rupees per year for every main or branch shop situated in any place within the limits of any Municipal Corporation or Municipality and rupees five hundred per year for any main or branch shop situated in any other place or places.

Download Kerala VAT FORM No. 7B: Transit Pass under Section 48 under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 68

Every transit pass issued under Section 48 shall be in Form No. 7 B.

As per section 48-(1) When a vehicle or vessel carrying goods from any place outside the State and bound for any place outside the State passes through the State, the owner or consignor of goods or owner or driver or person in charge of such vehicle or vessel shall obtain a transit pass in the prescribed form for such goods from the officer-in-charge of the first check post after his entry into the State and deliver it to the officer-in-charge of the last check post before his exit from the State.

(2) If the owner or consignor of goods or owner or driver or person in charge of such vehicle or vessel fails to deliver the transit pass for such goods referred to in sub-section (1) to the last check post, it shall be presumed that such goods which are liable to tax under this Act and the goods have been delivered within the State for sale:

Provided that where the goods carried by such vehicle or vessel are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State, shall be on the owner or consignor of goods or owner or driver or person in charge of such vehicle or vessel, as the case may be.

(3) Where it is presumed under sub-section (2) that the goods carried in a vehicle or vessel have been delivered within the State for sale by the owner or consignor of goods or owner or driver or person in charge of such vehicle or vessel such owner or consignor of goods or owner or driver or person in charge of the vehicle or vessel shall be jointly or severally liable to pay tax which shall be assessed and recovered in accordance with the relevant provisions of this Act, irrespective of the limit of any turnover together with an amount of penalty not exceeding twice the amount of such tax as may be assessed, after having given to the person or persons aforesaid an opportunity of being heard by the assessing authority under whose jurisdiction the check post is situate.

(4) where any person consigns any goods or transports any goods liable to tax under this Act from another State into the State without any records as provided for under section 46 or where the particulars furnished in the documents accompanying the goods are false or the consignor or purchaser stated therein is found to be bogus or non-existent or is not traceable or where the transporter fails to prove the bonafides of the transport, it shall be presumed that such goods have been sold in the State by the consignor or the owner of the goods or the transports or the owner or persons in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly and severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided for in sub-section (3).

(5) For the purpose of this section, the owner or driver or person in charge of the vehicle or vessel shall, unless he is a registered dealer under this Act, be deemed to be a registered dealer for assessment of tax under this Act.

(6) Where the goods enter the State by way of import from foreign countries through any airport or sea port and the goods are transported to a place outside the State through a vehicle or vessel, the transit pass shall be obtained from the first check post or from the office of the Commercial Taxes Department nearer to the airport or sea port, as the case may be, and the provisions in sub-sections (1) to (5) shall apply accordingly.

Download Kerala VAT FORM No. 3: Form of Retirement of Partner under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(9)

If a partner retires without the partnership being dissolved thereby, he shall send to the registering authority a declaration in Form No 3, within 30 days of his retirement, along with a copy of the deed of retirement.

Download Kerala VAT FORM No. 10 B: Return Monthly/Quarterly/ Annual for Works Contractors 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.

Download Kerala VAT Form No .7A: Salesman Permit and Authorization under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 21(4) & (6)

The registering authority receiving the application may, after satisfying itself that the prescribed fee has been paid and that the application is otherwise in order, issue a permit in Form No. 7 A within three days from the date of application.

The authorization referred to in subsection (1) of section 19 shall be in Form No. 7 A

As per section 19 (1)- (1) Every registered dealer who transacts business at places other than his registered place or places of business or employs a traveling salesman or representative to transact business as aforesaid, shall obtain a permit issued under this Act authorizing himself or permitting him to authorize, the traveling salesman or representative so to do.

Download Kerala VAT FORM No. 2: Form for Declaration of Partnership Deed under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 17(8)

Every application for registration shall be accompanied,-

(i) by an attested copy of the documents to prove the identity of the applicant such as Passport or Electoral Identity Card.(where the applicant is having a PAN card, he shall invariably furnish a copy of the same.) ;

(ii) by a declaration stating the name of the person who shall be deemed to be the manager of such dealer’s business and all returns signed and statements so made by such manager shall be binding on the dealer.( Such declaration may be revised from time to time.)

(iii) by a chalan receipt from a Government Treasury for–

(a) the fee specified in sub- section (1) of S.16 (in the case of a dealer other than a dealer registered under the Kerala General Sales Tax Act 1963.(15 of 1963); or

(b) the fee specified in sub-section (7) of section 16(in the case of a dealer registered under the Kerala General Sales Tax Act.1963 (15 of 1963);

(iv)in the case of a partnership firm, by a copy of the partnership deed and a declaration in Form No 2, signed by all the partners stating the names and addresses of all the partners and their respective shares in the business ;

(v)in the case of a company or association of persons or body of individuals, by a copy of the Memorandum of Association and Articles of Association.; and

(vi)in the case of an individual or a partnership firm, by two passport size photographs of such individual or of all the partners as the case may be

(vii) in the case of a company or association of persons or body of individuals or a partnership firm, by a statement showing the details of authorized signatories in Form No. 2A

(viii) In the case of dealer holding a PAN Card, a copy of the latest income tax return.

(ix) by proof of payment of a fee of five hundred rupees for Electronic Identity Card and two hundred and fifty rupees for each add-on cards in such manner as Government may direct from time to time (in the case of a dealer who has applied for Electronic Identity Card under section 16 Dealer to whom Electronic Identity Card had already been issued under the Kerala General Sales Tax Act, 1963 shall not be required to make any payment under these rules.

Those dealers who have made the payment and awaiting issue of the card furnish the details of payments.

Download Kerala VAT FORM No. 9: Credit Note / Debit Note under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 59

The credit note and debit note specified in section 41 hall be in Form No. 9, bear separate consecutive serial numbers and shall contain the following details-

(1) Nature of the document (whether debit note/credit note)

(2) Date of issue:

(3) Name and address of the selling dealer (With registration number)

(4) Name and address of the buying dealer (With registration number if any)

(5) Number and date of the invoice in relation to which the credit note or debit note is issued

(6) Amount credited or debited

(7) Tax due on the amount credited or debited

Deduction under section 41 will be allowed only in respect of credit notes which contain the above details.

Download Kerala VAT FORM No. 1D: Application for Permission to Opt Payment of Tax at Compounded Rates U/S 8 of the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 11(1)

Every application for exercising option for payment of compounded tax under section 8 shall be in Form No. 1 D and shall be filed before the assessing authority on or before the 30th day of April every year:

Provided that in case of dealers who become liable to registration under the Act during the course of the year, such option shall be filed along with the application for registration.

As per section 8- Payment of tax at compounded rates:-

Notwithstanding anything contained in section 6 –

(a) (i) any works contractor who is not an importer or a dealer effecting first taxable sale in the State may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at two per cent of the whole contract amount.

(ii) any works contractor, other than those undertaking electrical, refrigeration or air conditioning contracts or contracts relating to supply and installation of plant, machinery, rolling shutters, cranes, hoists, elevators(lifts), escalators, generators, generating sets, transformers, weighing machines, air conditioners and air coolers, deep freezers , laying of all kinds of tiles (except brick tiles) , slabs and stones (including Marble) , and not falling under clause (i) above, may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at six per cent of the whole contract amount.

(b) Any dealer producing granite metals with the aid of mechanized crushing machine may, at his option, instead of paying tax in accordance with the provisions of the said sections, pay tax at the following rates, namely:-

(i) for each crushing machine of size not exceeding 30.48 cm x 22.86 cm = Rs.30,000 per annum

(ii) for each crushing machine of size exceeding 30.48 cm x 22.86 cm but not exceeding 40.64 cm x 22.86 cm = Rs.90,000 per annum

(iii) for each crushing machine of size exceeding 40.64 cm x 22.86 cm = Rs.1,80,000 per annum

(c) Any dealer in cooked food and beverages, including beverages prepared by him, other than a dealer supplying cooked food or beverages to any airline service company or institution or shipping company for serving in air craft, ships or steamer or served in air craft, ship, steamer, bar attached hotel or star hotel may, at his option, instead of paying tax in accordance with the provisions of section 6, pay tax at one percent of the taxable turnover.

(d) Any dealer who transfers the right to use Video Cassette or Computer Disc may, instead of paying tax in accordance with the provisions of section 6, pay tax at the rate of one thousand rupees per year for every main or branch shop situated in any place within the limits of any Municipal Corporation or Municipality and rupees five hundred per year for any main or branch shop situated in any other place or places.