Tag: Kerala Vat Forms in Excel Format

Download Kerala VAT FORM No.10A: Return For Presumptive Tax Dealers and Dealers Who Deal In Goods Exempted From Tax 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 labor 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. 41: Declaration For Concessional Rate Of Tax On The Purchase Of Petroleum Products BY KSEB/NTPC/Power-Generating PSUs With > 25 Kw Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 22(3) (VI)

A statement regarding the declarations in Form No. 41obtained from an institution referred to in Sl.No.56 A of the third schedule, along with the photocopies of such declaration.

Download Kerala VAT FORM NO. 21: Refund Payment Order Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 50

Where a refund is made under rule 46 or under rule 47 or under rule 52 or a reimbursement is made under Rules 49 or Rule 56, the assessing authority shall issue a refund payment order in Form No. 21 to the person to whom the refund or reimbursement f is due and simultaneously give due intimation to the Treasury Officer concerned regarding the issue of refund payment order.

Download Kerala VAT FORM NO. 20 F: Certificate to Be Issued By Awarder to Contractor under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 42(4)

(1) The declaration specified in sub-section (2) of section 10 shall be in Form No. 20, the quarterly certificate in Form No. 20 A and the liability certificate shall be in Form No. 20 B

(2) Every awarder making deduction from the payments made to a contractor under subsection (1) of Section 10 shall pay the amount so deducted to the assessing authority, with whom the contractor is registered as a dealer, and if he is not so registered, to the assessing authority having jurisdiction over the area where the works contract is executed, by means of cheque or by a crossed demand draft in favour of the assessing authority within five days from the date of such deduction or by remitting the amount in the treasury in the name of the contractor within such period and producing the Chelan before such authority, along with a statement in Form No. 20C, within five days from the date of such deduction:

Provided that no amount shall be deducted under sub-section (1) of section 10 if there is no transfer of goods involved in the execution of the works contract or the goods which are transferred in the execution of the works contract are only those falling under the First Schedule or where the payment relates to that portion of a contract which relates to transfer of goods involved in the execution of works contract other than those executed in the state.

(3) Where a works contractor has opted for payment of tax at compounded rates in accordance with the provisions of section 8, the awarder may deduct tax at the compounded rate, where a specific provision is incorporated in the contract or where the contractor produces the liability certificate issued by the assessing authority in Form No. 20 B. The tax so recovered shall be remitted to Government as provided for under sub-rule (2) above.

(4) Where an awarder deducts tax under sub- rule (2) or sub-rule (3) from the payment due to any contractor, he shall issue a certificate to such contractor in Form No.20 F

Download Kerala VAT FORM NO. 40: Requisition for Police Assistance under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 99

Any officer seeking police assistance under section 49A shall give a requisition in Form No. 40 to the City Police Commissioner or the Superintendent of Police or the Station House Officer having jurisdiction over the area.