1. In Rule 4:- - VILGSTCommercial Tax Department - Chhattisgarh PROPOSED DRAFT AMENDMENT 1. In Rule...
Transcript of 1. In Rule 4:- - VILGSTCommercial Tax Department - Chhattisgarh PROPOSED DRAFT AMENDMENT 1. In Rule...
-1-
Commercial Tax Department - Chhattisgarh
PROPOSED DRAFT AMENDMENT
1. In Rule 4:-
(i) In sub-rule (1) for the words “one member” the words “one or more
members” shall be substituted.
(ii) In clause (a) of sub-rule (2) the words “at least for three years” shall
be omitted.
(iii) In clause (b) of sub-rule (2) the words “Madhya Pradesh or” shall be
omitted.
(iv) In clause (b) of sub-rule (3) for the word “two” the word “five” and
for the word “sixty two” the word “sixty five” shall be substituted.
(v) For sub-rule (8) the following sub-rule shall be substituted, namely:-
“(8) (i) In case Chairman/Member of the Tribunal has a difference
of opinion about any earlier judgment passed by a single Member
then the case shall be referred to the full bench.
(ii) If the opinion of the members of a Bench is divided, in
such cases, then the decision of the majority shall prevail. If the
members are equally divided in opinion, then they shall state such
point or points on which they differ in opinion and refer the case to
the Chairman of the Tribunal. The Chairman shall direct one or more
members of the tribunal, including those who first heard for hearing
on such point or points and the case shall be decided on such point or
points according to the majority of the Tribunal.
Provided that if at any time the Tribunal consists of
only two members, then in such cases, the decision of the chairman
of the Tribunal shall be final.
2. In Rule 8:-
-2-
(i) The existing sub-rule (1) shall be renumbered as clause (a) of sub-
rule (1) thereof, and after the end of clause (a) as so renumbered the
following proviso shall be added, namely:-
“Provided that, the registered dealer who once opts the facility of
composition under sub-section (1) of Section 10 and enters into other
contract or contracts, may send intimation of such work contract or
contracts electronically in Form – 5AA, within 30 days of the
commencement of the execution of such contract or contracts to appropriate
Assistant Commissioner/ Commercial Tax Officer.”
(ii) After clause (a) the following clause (b) shall be added, namely:-
(b) Every registered dealer who is a builder and is engaged in the
construction business of commercial/ residential buildings, and enters into
agreement with the buyers in the project, and, who is desirous of making a
lump sum payment by way of composition in respect of the tax payable by
him in relation to goods to be supplied in the execution of works contract or
contracts, under the agreement in the project, shall within thirty days of the
commencement of such project for the execution of works contract or
contracts, unless prevented by sufficient cause, furnish an application
electronically in form- 5 to appropriate Commercial Tax Officer.
(iii) After sub-rule (11) the following sub-rules shall be added, namely:-
"(12) The annual statement in Form-6 and Form-7 specified in sub-rule (5)
and (10) may be revised only once within sixty days from the date of expiry
of the year.”
"(13) A dealer opting for composition under section 10 shall not collect
tax separately in bill, invoice or cash memo.”
3. In Rule-9:-
In sub-rule (2) the words “clause (i) of " shall be omitted.
4. In Rule-11:-
-3-
(i) In sub-clause (iii) of clause (a) of sub-rule (1) for the words "duly
attested by a lawyer or a tax practitioner or a gazette officer" the
words "duly attested by himself" Shall be substituted.
(ii) In sub-rule (3) after the words and figure “in Form- 14” the word
“electronically” shall be substituted.
5. In Rule-15:-
(i) For the existing sub-rule (1) the following sub-rule (1) shall be
substituted; namely :-
"Every dealer or if he dies, his legal representative, who is required
to furnish information under sub-section (8) of Section 16, shall
within thirty days of the occurrence of any event specified therein,
the information of such event, if any, furnish electronically in Form-
12 for cancellation and Form-12-A for amendment or replacement
thereof, as the case may be, to the registering authority."
(ii) In sub rule (2) for the words “report the fact” the words and figure
“apply for amendment in registration certificate electronically in
Form-12-A” shall be substituted.
(iii) After sub rule (3) the following proviso shall be inserted, namely:-
“Provided that the documents of information specified in above sub-
rules shall be sent through departmental web portal to registering
authority.”
6. In Rule-16:-
In sub rule (1) for the words “makes an application for amendment
of his registration certificate” the words and figure “makes an application
electronically in Form-12-A for amendment of his registration certificate” shall
be substituted.
7. In Rule-18:-
-4-
(i) In sub-rule (2) the words and figure "in Form-12“ the word
“electronically” shall be added.
(ii) In sub-rule (5) the words and figure “ and thereupon such dealer
shall send an intimation in form-13 to that effect to the registering
authority" shall be omitted.
8. In Rule-19:-
The existing Rule-19 shall be omitted.
9. In Rule-20:-
(i) Amendment in sub-rule (2) :-
For the existing second proviso of clause (a) of sub-rule (2) the
following proviso shall be substituted, namely:-
“Provided further that, every such registered dealer whose annual
turnover is less than rupees one crore shall furnish for each year a
statement in Form- 18 electronically instead of Form- 17, within
three month from the date of expiry of the year.
(ii) For the existing clause (b) of sub-rule (2) the following clause shall
be substituted:-
(b) "Every registered dealer specified in clause (a) other than the
dealer specified in second proviso of clause (a) of sub-rule (2) of
Rule 20 shall furnish a statement electronically in Form-18 for a year
within 8 months of the expiry of the year showing therein the amount
of tax and interest payable and paid by him, if any, or the amount of
input tax rebate due to him and refundable to him or adjustable
towards the tax payable by him for the period subsequent to the year
to which such statement relates. Every such dealer required to
-5-
furnish the audit reports under sub section (2) of Section 41 shall
also furnish such report along with the statement. "
(iii) After clause (c) the following clause (cc) shall be added, namely:-
“(cc) The Annual statement in Form-18 may be revised only once
within thirty days from the last date furnishing the statement
specified under second proviso of clause (a) of sub-rule (2) and
clause (b) of sub-rule (2) of Rule 20.”
10. In Rule-22:-
In sub-rule-(1) the following proviso shall be added, namely:-
“Provided that the revised return may be filed only once.”
11. In Rule-26:-
(i) In sub-rule (1) after the words and figure “in Form-25” the word
“electronically” shall be added.
12. In Rule- 35:-
In sub-rule (1) for the word “thirty” the word “twenty” shall be substituted.
13. In Rule-44:-
(i) In clause (a) of sub-rule (2) after the words and figure “in Form-39”
the word “electronically” shall be added.
(ii) In clause (b) of sub-rule (2) after the words and figure “in Form-40”
the word “electronically” shall be added.
-6-
14. In Rule-55 :-
In serial no 3 of the table in rule, after entry number (iv) against column (3)
and (4) the following entry shall be added, namely:-
(v) verify the correctness of the
details given in the return
Assistant Commercial Tax
Officer
15. Amendment in Form-5 :-
In Form-5 for the words "rupees fifty lacs" the words "rupees sixty lacs"
shall be substituted .
16. Insertion of new Form -5 AA :-
After Form-5A the following new Form -5 AA, prescribed under clause (a)
of sub-rule (1) of Rule 8 shall be inserted.
Form-5 AA
[See rule 8(1) (a)]
Intimation for subsequent contract or contracts to make payment of
lump sum amount by way of composition under section 10(1)(a) of
Chhattisgarh Value Added Tax Act, 2005.
To,
The Assistant Commissioner/Commercial Tax officer
Circle ..........................................................................
I .................................................... a dealer holding registration certificate
No. (TIN) ................................ under the Chhattisgarh Value Added Tax Act,
2005, herby state that I have obtained necessary permission in Form 5A from the
-7-
Assistant Commissioner/commercial tax officer on dated : .......................................
for making payment of lump sum amount by way of composition in lieu of tax
under section 10(1) of the Act,
I herby inform that, I have made another works contract, for execution of
the work ................................................................ (give description of work) of Rs.
....................................... The execution of the contract is commenced on
....................... and likely to be completed by ..........................................................
I desire to pay a lump sum amount by way of composition in lieu of tax that
would by payable on goods that may be supplied in the execution of the said
subsequent works contract awarded to me, and accordingly, I hereby inform under
to proviso of Rule 8(1)(a) of the Chhattisgarh Value Added Tax Rule, 2006.
Place :
Date : Signature of the registered dealer
-8-
17. Amendment of Form-6 :-
For the existing Form 6 prescribed under sub-rule (5) of rule 8 the
following form 6 shall be substituted:-
FORM 6
(See rule 8(5))
Annual Statement under Section 10(1)(a) of
The Chhattisgarh Value Added Tax Act, 2005
TIN
Period of statement
From DD MM YY To DD MM YY
Type of annual Statement: Original/Revised.
Part:A
1 Name of dealer
2 Full address
3 Email address
4 PAN
5 Mobile/Tel. No.
6 Latest details of bank account:
(a) Account No.
(b) Name of bank with
branch
(c) IFS Code
-9-
Part: B
1.
2. Details of deposited amount
(1) Excess amount brought forwarded from last
year
(2) Tax amount deducted at source
(as per payment details)
(3) Tax deposited by contractor
(as per payment details)
3. Total Deposited amount
[2(1)+(2)+(3)]
4. Excess deposited amount
[3-column(6) of above table)
5. Excess amount carried forward in next year (if any)
(From S.No. 4)
6. Excess amount claimed as cash refund (if any)
(From S.No. 4)
Part: C
Payment details (Payment made by contractor):-
S.No. Challan No. Date Amount Name of Bank Name of Branch
(1) (2) (3) (4) (5) (6)
S.N.
Description
of the works
Contract(s)
Duration of
contract (s)
Amount received
or receivable
during the year
Rate of
composition
(percent)
Amount of
Composition
(1) (2) (3) (4) (5) (6)
-10-
Payment details (Payment made by Departments/persons, liable for TDS ):-
S.
No
.
Name of
department/perso
n who has
deducted tax
amount
Tax
amount
Challan
No. Date Name of bank
Name of
Branch
(1) (2) (3) (4) (5) (6) (7)
Place :
Date :
Signature of the registered dealer
Declaration
I hereby declare that, the statement made and particulars given above are is true to the
best of my knowledge and belief.
Place :
Date :
Signature of the registered dealer
Acknowledgement and Verification Form
1. Statement identification No.
2. Statement/revised statements
3. TIN
4. Name of the dealer
5. Address
6. Period
7. Date of submission
-11-
8. Details of chhalan
S.No. Challan No. Date Amount Name of
Bank
Branch
9. Other documents
Particular No. Total Amount
TDS certificate
Signature of receiver
-12-
18. Amendment of Form-7
For the existing Form 7 prescribed under sub-rule (10) of rule 8 the
following Form 7 shall be substituted:-
“FORM-7
[(See rule 8(10)]
Annual statement under section 10(2)(a) of
The Chhattisgarh Value Added Tax Act, 2005
TIN Period of statement
2 2
From
DD MM YY
To
DD MM YY
Type of annual statement: Original/Revised.
Part:A
1 Name of dealer
2 Full address
3 Nature of business
(Manufacturer of cooked food/other)
4 PAN
5 Email address
6 Mobile/Tel. No.
7 Latest details of bank account:
(a) Account No.
-13-
(b) Name of bank with branch
(c) IFS Code
Part: B
1 Gross Turnover
2 Turnover of goods specified in
schedule I
3 Taxable Turnover(1-2)
4 Calculation of Tax :
(a) On Taxable turnover up to sixty lac:
S.No. Class of goods Amount of
taxable turnover
Rate of
Lump-sum
Amount of
Lump-sum
1. Cooked food
2. Sweet and Namkeen
3. Other than cooked food and
sweets & Namkeens
Total:
(b) On Taxable turnover above Rs. Sixty lac and up to Rs. One crore (if any)
(under sub-rule (10A) of Rule 8)
S.N. Amount of Taxable
turnover
Rate of Tax Amount of Tax
1
2
Total
5. Total payable amount [4(a)+4(b)]
6. Excess paid amount brought forwarded from last year (if any)
7. Balance payable amount (5-6)
-14-
8. Tax deposited by challan
9. Excess amount carried forward in next year(if any) (7-8)
10. Excess paid amount claimed as cash refund
11. Details of payment:
S.No. Challan No. Date Amount Name of bank Name of branch
1.
2.
Total
Place :
Date :
Signature of the registered dealer
Declaration
I hereby declare that, the statement made and particulars given above are is true to the
best of my knowledge and belief.
Place :
Date :
Signature of the registered dealer
Acknowledgement and Verification Form
1. Statement identification No.
2. Statement/revised statements
3. TIN
4. Name of the dealer
5. Address
6. Period
7. Date of submission
8. Details of chhalan
S.No. Challan No. Date Amount Name of Bank Branch
Signature of receiver
-15-
19. Amendment of Form-10 :-
For the existing Form 10 prescribed under sub-rule (1) of rule 11 the following
Form 10 shall be substituted:-
“FORM 10
[See Rule 11 (1)]
Application for grant of registration certificate under section 16, of
The Chhattisgarh Value Added Tax Act, 2005.
To,
The Assistant Commissioner/Commercial Tax Officer
Circle …………………………………………………
Division………………………………………………
I, __________ *Proprietor/Manager/Partner/Director/Authorised person of
company/Karta of HUF, of the business known as M/s ________________________
hereby apply for grant of registration certificate under clause (......) of sub-section (2) of
section 16 of the Chhattisgarh Value Added Tax, 2005.
2. The particulars which regard to the business and the person (s) having interest in the
aforesaid business, are as under , --
(i) Name of the business :-
(ii) Address of business:-
Building/ Flat/Block No.
Name of premises/Building/
Flat/Block
Road/Street/post office
Area/ Locality
Town/City
District
Pin Code
(iii) Email ID :
(iv) (1) Mobile No.
(2) Telephone No.
(v) Status of Business (whether is
a proprietorship/partnership/a
public limited or private
limited company/ H.U.F./ Co-
operative Society/ club or
association)
-16-
(vi) Sector of Business:-
Govt. Department/ Govt.
Enterprises/ Public
Enterprises/Other
(vii) Nature of business with
description of goods :-
Commodity code Description of
goods
(a) Manufacture
(b) Import
(c) Works contract
(d) Mining
(e) Other
(viii) Whether accounts/records are computerised :- Yes / No
(ix) Name of the proprietor / partners/ HUF karta/ directors. with full present and
permanent address and extent of interest in the business;
(complete information shall be compulsorily filled in every column)
S.No. Name
Address of
Proprietor/
Partner/
Director/
Karta of
HUF
Date
of
Birth
Father’s
Name
Building/Flat/Block
No., Name of
premises,
Road/Street/post
office,
Area/Locality,
Town/city, District,
Pin code
Extent
of
interest
in
business
Signature
Signature
with address
of the person
attesting the
signature in
col. (8)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Note :- Attach passport size photograph of the proprietor or each of the adult partners of the firm
or each adult co-partner of HUF as the case may be, on a separate paper, duly attested by himself
to be enclosed.
(x) Particulars about the proprietor, partner or any person having interest in the business
if he has interest in any other business any where in India, -
Sr. No Full Name
of the
Person
Name of the
Firms and
full address
Registration
No.(Tin)
Home address of
such place with pin
code, Email address,
phone/mobile no.
Extent
Of interest
(1) (2) (3) (4) (5) (6)
-17-
(xi) Registration certificate number (TIN)
and name of the State, if the business
is registered in any other State.
(xii) Date of commencement of the business
(xiii) Date of incorporation of Company/Firm
(xiv) Total Turnover from the date of
commencement of business, to the date
of making the application
(xv) (a) Date on which the total turnover
exceeded the limit prescribed under sub-
section (1) of section 4.
(b) Date of liability to pay tax
(xvi) (a) Whether applied for registration
certificate under section 7(2) of the
Central Sales Tax Act, 1956.
(b) The date of first inter state sale if,
applied for registration certificate u/s
7(1) of the Central Sales Tax Act, 1956.
(xvii) Number and date of licence under the
Chhattisgarh Shops and Establishment
Act, if any (enclose copy).
(xviii) Particulars of immovable property owned by the persons having interest in the
business:-
S.No. Name
of the
person
Description of the immovable property Present
market
value
Extent of
ownership
in the
immovable
property
Land/Building Total
Area
Khasra
No./P.H.No.
Revenue
Circle/Tahsil/
District
(1) (2) (3) (4) (5) (5) (7) (8)
2
(xix) Particulars of income tax permanent account numbers (PAN) of *person/
*company/*partnership firm/*HUF/*Co-operative society/*association of person etc.
having interest in the business, shall be mentioned compulsorily
-18-
S.No.
Name of the
company/firm/HUF/
person etc.
Permanent Account
No.(PAN)
Name and number of the
Income Tax ward.
(1) (2) (3) (4)
(xx) Particular of the bankers through whom the business is transacted shall be mentioned
compulsorily.
S.No. Name of the
Bank
Full address of the
Bank
Bank
account No.
Types of
Accounts
Bank IFS
Code
(1) (2) (3) (4) (5) (6)
(xxi) (a) Name and address of the additional places of business in the state, if any-
Sr.No. Building/Premise Type
(owned/on rent /on
lease/allotted by Govt.)
Address-
Building No./Street No./
Street Area/Locality/
Landmark, District
Name of
Owner
Full add. Of
owner
(1) (2) (3) (4) (5)
(b) Particulars of godowns/warehouses, if any
(xxii) Particulars about the business premises
(whether owned by any person or persons
having interest in the business or taken on
rent or on lease or allotted by the Govt.).
The copy of essential document such as:-
registration document (if owned) /Rent
agreement/lease agreement/ consent letter
(if derived from parental relationship)
enclosed compulsorily.
-19-
Names and addresses of two dealers who is registered, last before two years or more,
under the Chhattisgarh Value Added Tax Act, 2005, identifying the business. (enclose
letters of identification compulsorily)
Sr.
No.
Name &
Address of
the business
TIN
Name of
Profiteer/Partner/
Director/HUF
karta
Mobile No. Description of
goods
(1) (2) (3) (4) (5) (6)
1
2
Place __________
Date__________
Signature
Declaration
I, hereby declare that the above statements made and particulars given are true
to the best of my knowledge and belief.
Place __________
Date__________
Signature
*Strike out whichever is not applicable.
ACKNOWLEDGMENT
Received an application in form 10 for grant of registration certificate under
clause (-) of sub-section (2) of section 16 of the Chhattisgarh Value Added Tax Act,
2005 alongwith an affidavit from Shri____________________.
Seal of Office
Place __________
Date__________
Signature and full name of the
official receiving the application.
-20-
20. Amendment of Form-12 :-
For the existing Form 12 prescribed under sub-rule (1) of Rule 15 and sub-rule (2)
of rule 18 the following Form 12 shall be substituted:-
FORM-12
[See Rule 15(1) and 18(2)]
Application for cancellation of registration certificate
I………………………………………………..Proprietor/Partner/Director/Authori
zed signatory/HUF Karta of the business known as
M/s…………………………………………… holding registration certificate No.(TIN)
22…………………….under the Chhattisgarh value Added Tax Act, 2005. With his
only/principal place of business situated in Municipal Ward No…………(for municipal
area only) at………………………in the Tehsil……………….of the
district…………………….hereby state that:
(a) I have discontinued my business from………………and had the following stock of
goods with me on the said date:
Particulars of stock with value of goods
S.N. Particulars of stock Rate of Tax
% Value of stock
ITR
(if any)
1 0
2 1
3 2
4 3
5 4
6 5
7 14
OR
I have wholly transferred my business on ………………..……………………to
M/s……………………………………............….of……………........…………holding
registration certificate No. (TIN) 22………………………….(if any).
-21-
(b) My Liability of to pay tax has been ceased and my Gross turnover for the last two
consecutive years preceding the current year as also for the current year ( up to the
date of application) was as under:
S.N. year Gross Turnover
1
2
3
I therefore, apply for cancellation of my registration certificate under* clause(a)/
clause(b) of sub-section (10) of section 16 of the said Act.
Place :
Date : signature of the dealer
*Strike out whichever is not applicable.
Acknowledgement
Received an application in form 12 of cancellation of registration certificate under
clause (a)/ clause(b) of sub-section (10) of Section 16 of the Chhattisgarh Value Added
Tax Act, 2005.
Seal of office
Place :
Date :
signature and full name of application receiver
-22-
21. Insertion of Form-12A :-
After Form 12 the following new Form 12A prescribed under Rule 15 and sub-
rule (1) of Rule 16 shall be added:-
FORM-12-A
[See rule 15 and 16(1)]
Application for amendment in registration certificate
TIN
2 2
Name of Dealer ………………………………………………………………
Full Address ………………………………………………………………
S.N. Part of Amendment Proposed Effective date
1 Change in name :
(a) Name of business
(b) PAN
(if partnership firm or company)
2 Change in address of place of business :
(a) address of new premises
(b) name and address of owner of premises
(c) rent/lease amount if premises is on
rent/lease
3 Adding to new branch:
(a) name of branch
(b) full address
(c) name and address of owner of premises
(d) rent/lease amount if premises is on
rent/lease
4 Deletion to branch, enrolled in registration
(a) name of branch
(b) full address
5 Adding to Godown
(a) address of new premises
(b) name and address of owner of premises
(c) rent/lease amount if premises is on
rent/lease
-23-
6 Deletion to godown, enrolled in
registration
(a) address of enrolled godown
7 Change in legal States:
(a) if partnership firm:
(i) New partner's name
(ii) Father's name
(iii) Address of residence
(iv) mobile/Tel.No.
(v) PAN
(vi) Name of outgoing partner
(b) If Company
(i) New director's Name
(ii) Father's Name
(iii) Address of residence
(iv) Mobile/Tel. No.
(v) Name of outgoing director
8 Change in nature of business, namely
manufacture/ importer /others
9 Adding to new commodities:
(a) manufactured goods
(b) Raw material for manufacturing
(c) Incidental goods for manufacturing
(d) Packing material
(e) For Purchases and Sales
10 Change in bank accounts:
(a) Name of Bank
(b) Name of Branch
(c) Accounts numbers
(d) IFS code
11. Other amendment
(a)
(b)
(c)
(d)
-24-
Declaration I……………………………………….(Name)……………………………Status
of the above business hereby declare that the information given in this form is true and
correct.
2. I hereby also declare that all the documents for above amendment(s) has been sent
through departmental web portal.
Date…........................ Signature of applicant
Acknowledgment
Received amendment application in Form 12-A from
m/s…………………………………………..…..(TIN)…………………................Receipt
No. of application.
Date…........................ Signature and full name of application receiver
22. Omission of Form -13:-
The existing Form 13 prescribed under sub-rule (5) of Rule 18 shall be
omitted.
23. Amendment of Form -17:-
For the existing Form 17 prescribed under, clause – (a) of sub-rule (2) of
Rule 20 the following Form 17 shall be substituted:-
FORM - 17
[See Rule 20(2)(a)]
Tin Period of Return
2 2 From DD MM YY To DD MM YY
Type of return: Original/Revised.
-25-
Part-A
(1) Name of the dealer :
(2) Full Address :
(3) Phone/Mobile No.:
(4) Reasons for filling revised return (in case revised return being filled) :
Part-B
1. Gross Turnover
* Gross turnover on the basis of maximum retail price if option has been taken
for payment of tax on maximum retail price of medicine/medical
equipments/devices and implants.
2. Less - (i) Sale return within six months of sales (from sales of this F.Y.) :
(ii) Cash discount :
(iii) Amount of labour charges included in Value of Work Contract if, it
has not been deducted from gross turnover:
(iv) Cost of freight / delivery / installation, when such cost is separately
charged and included in gross turnover.
3. Total [(i)+(ii)+(iii)+(iv)]:
4. Net Turnover (1-3)
5. Deductions:-
(i) Tax free sales u/s 15 and 15-B
(ii) Tax paid Sales- u/s 2(x)
(iii) Turnover of the goods supplied in the execution of works contract
on which tax has been paid by sub-contractor.
(iv) Turnover of the goods on which tax has been paid or payable by
commission agent.
(v) Turnover of the goods on which tax has been paid by principal.
(vi) Deductions u/s. 38 -
(a) Sales out of State/Consignment/Branch transfer.
(b) Sales in the Course of Interstate trade or Commerce.
(c) Sales in the Course of export out of the territories of India.
(d) Sales made to registered dealers u/s 38(1)(iv) (Special Economic Zone)
(vii) Other deduction (give details)
(a)
(b)
(viii) Tax amount included in gross turnover.
Total Deductions:- ( (i) to (viii) )
-26-
6. Taxable Turnover-(4-5)
7. Computation of VAT on Taxable Turnover:- (With commodity code as
given in annexure -2)
Commodity code No. Rate of Tax (%) Taxable Turnover Tax Amount
1
2
3
4
5
7
14
25
Total
8. Purchase Tax u/s. 9
Commodity code No. Rate of Tax (%) Taxable
Amount
Tax payable
5
14
Total
9. Reversal of Input Tax u/s 13(5) S.No. Turnover Rate % Reversal
Amount
(1) (2) (3) (4)
1
2
Total
10. Total Tax payable :
-27-
11. Computation of Input Tax
(a) Input tax carried over from previous return (if any)
(b) Purchased on goods within the period :
(separately shown VAT amount in the purchase bill)
S.No. Rate of tax (%) Purchase Value Input Tax
(1) (2) (3) (4)
(i) 1
(ii) 2
(iii) 3
(iv) 4
(v) 5
(vi) 14
Total
12. Total Input Tax: [(a) + (b)]
13. Adjustment of input Tax
(i) Against the VAT
(ii) Against the Central sales tax
Total [(i) + (ii)]
14. Unadjusted amount of excess Input Tax -if any (12-13)
15. Adjusted Input Tax against VAT [as per S. No. 13(1)]
16. Tax payable amount (10-15)
17. Credit information against the tax payable amount
(i) Amount of TDS u/s 27
(ii) Amount of exemption/determent from payment of tax as new
industry
(iii) Amount of exemption from payment of tax on the goods
purchased from new industries
(iv) Credit of refund adjusted order (as details RAO)
(v) Excess deposited amount by Challan in last period
(vi) Other credit (like – ITR amount allowed in appeal/revision)
Total [(i) to (vi)
18. Balance Tax payable amount (16-17)
19. Amount of Interest (if any)
-28-
20. Total payable amount (18+19)
21. Total deposited amount ( as per payment details)
22. Excess deposited amount by Challan -if any (20-21)
23. Claimed as cash refund
(i) Refundable excess input tax-if any (from S. No. 14)
(ii) Refundable excess deposited amount made by Challan
-if any (From S. No. 22)
Total [(i) +(ii)]
24. Carried forward in next period
(i) Excess input tax -if any (from S. No. 14)
(ii) Excess deposited amount made by challan-if any
(from S. No. 22)
25. Payment Details :
S.No. Challan No. Date Amount Name of Bank Branch
(1) (2) (3) (4) (5) (6)
-29-
Annexure-1
A- Dealer wise list of total purchases within the state on which ITR has
claimed
B- Dealer wise list of purchases (other than "A" above ) within the state from
whom purchases more than Rs. 3 lac in a quarter have been made.
S.
No.
Name of dealer with
address from whom
goods purchased
TIN Description of
goods
Total purchase
amount
(1) (2) (3) (4) (5)
C- Dealer wise list of sales to registered dealers within the state where tax
has been separately charged in sale invoice.
S.
No.
Name of dealer
with Address to
whom goods sold
TIN Description
of goods
Total sales Amount
Net Amt. VAT Total
(1) (2) (3) (4) (5) (6) (7)
Total
D- Dealer wise list of sales to such un-registered dealers within the state to whom
sales of more than Rs. 3 lac in a quarter have been made
S.
No.
Name of
dealer
Full
Address
Description
of goods
Total sales Amount
Net Amt. VAT Total
(1) (2) (3) (4) (5) (6) (7)
Total
S. No. Name of
dealer with
address from
whom goods
purchased
TIN Description
of goods
Total purchase amount
Net
amount
VAT amount
(Separately
charged)
Total
(1) (2) (3) (4) (5) (6) (7)
-30-
E- List of refund adjustment order
S.
No.
Amount of refund
adjustment
Order No. of
refund
adjustment
Date Issued by
(1) (2) (3) (4) (5)
Total
Note:- Enclose order copy.
F: Details of unadjusted Input tax rebate allowed in Appeal/Revision cases.
S.No. Appeal/Revision
case No. Period
Order
dated
Amount of
ITR allowed
Name of
Appellate/Revision
authority
Note : enclose original order
Declaration
The particulars given above are true to the best of my knowledge and belief.
Place :
Date :
Signature ---------------------
Designation ------------------
Seal -----------------------------
Acknowledgement
Received quarterly return for the period .................... to ....................... in Form-17 from
Ms............................. TIN 22............................... along with following challans.
Challan Details
S.No. Challan No. Date Amount Name of Bank Branch
(1) (2) (3) (4) (5) (6)
Return Receipt No. .................
Seal of office : .........................
Place : .....................................
Date : .....................................
Signature of receiver
-31-
Annexure-2
List of Commodity and their Code
Code No. Commodity Name
1001 Agriculture Implements (taxable)
1002 Aluminium and its products.
1003 Asbestos Sheets
1004 Automobile parts and accessories
1005 Aviation Turbine Fuels (ATF)
1006 Bardana, Jute Bag and other Packing Materials
1007 Bidi
1008 Building Materials - Gitti, Sand, Murum,Boulder
1009 Cement
1010 Chemical Fertilizer
1011 Chemicals
1012 Cigarette
1013 Coal
1014 Computer, Computer Parts and Accessories
1015 Confectionery Item, Biscuit, Chocolate Toffee, Cake Pastry
1016 Cooked Food
1017 Cosmetic Goods, Hair Oil etc.
1018 Crockery and Cutlery of all types
1019 Cycle, Cycle Tube and Parts
1020 Dryfruits including Pind Khajoor
1021 Edible Oil
1022 Electrical Cables
1023 Electrical Goods
1024 Electronic Goods (A.C., TV, refrigerator etc. and parts thereof )
1025 Explosive
1026 Ferro Alloys
1027 Fireworks
1028 Floor and Wall Tiles
1029 Footwear - Taxable (above Rs. 200)
1030 Four wheeler
1031 Furnace Oil
1032 Furniture
1033 Ghee
1034 Glass sheet and goods made of Glass
1035 Gold- Silver Ornaments, Bullion &Articles
1036 Gudakhu
1037 H.D.P.E. Bag and Woven Sacs
1038 Hardware Goods
-32-
1039 High Speed Diesel
1040 Hosiery and readymade garments
1041 Hydrogeneted Vegetable Oil
1042 Ice-Cream, Kulfi
1043 Iron & Steel
1044 Iron ore
1045 Kerosene Oil
1046 Kirana Goods
1047 L.P.G. - (Commercial Use)
1048 Light Diesel Oil
1049 Lubricants
1050 Machines and Machinery Parts
1051 Medicines
1052 Milk powder
1053 Minor Forest Produce ( Other than Tendu leaves)
1054 Mobile Phone
1055 Natural Gas
1056 Oil Seed
1057 Other goods not covered in above entries of 14%
1058 Other goods not covered in above entries of 5%
1059 Ores and Minerals
1060 P.V.C. Sheets
1061 Paddy
1062 Paints, Dyes, Turpentine Oil, Polish etc.
1063 Pan Masala and Gutkha
1064 Paper of all kinds
1065 Petrol
1066 Plywood, Laminated Sheet such as.Sunmica and Formica
1067 Pump Sets and parts
1068 Sanitary Goods and Fitting
1069 Soft-Drinks, Non Alcohalic Beverages, Fruit Juice of all kinds
1070 Sports Goods
1071 Stationery Goods
1072 Tea and Coffee beans
1073 Tendu Leaves
1074 Timber
1075 Tractor ,Harvestor, its attachment and parts including tyre and tubes
1076 Two Wheeler Vehicles
1077 Tyre tube and Flaps of MotorVehicles
1078 Utensils
1079 Vehicle other than two and four wheelers
1080 0% rated goods
-33-
24. Amendment of Form-18:-
For the existing Form 18 prescribed under, clause – (a) and clause - (b) of sub-rule
(2) of Rule 20 the following Form 18 shall be substituted:-
FORM - 18
[See Rule 20(2)(a) and (b)]
Tin Period of Return
2 2 From DD MM YY To DD MM YY
Type of return: Original/Revised.
Part-A
(1) Name of the dealer :
(2) Full Address :
(3) Nature of Business (manufacturer /importer/ other):
(4) Phone/Mobile No.:
(5) Latest details of Bank account :
1. Account Number
2. Name of Bank with Branch
3. IFS Code
(11) Reasons for filling revised statement
(in case revised statement being filled) :
Part-B
1. Gross Turnover
* Gross turnover on the basis of maximum retail price if option has been taken
for payment of tax on maximum retail price of medicine/medical
equipments/devices and implants.
2. Less - (i) Sale return within six months of sales (from sales of this F.Y.) :
(ii) Cash discount :
(iii) Amount of labour charges included in Value of Work Contract if, it
has not been deducted from gross turnover:
(iv) Cost of freight / delivery / installation, when such cost is separately
charged and included in gross turnover.
-34-
3. Total [(i)+(ii)+(iii)+(iv)]:
4. Net Turnover (1-3)
5. Deductions:-
(i) Tax free sales u/s 15 and 15-B
(ii) Tax paid Sales- u/s 2(x)
(iii) Turnover of the goods supplied in the execution of works contract
on which tax has been paid by sub-contractor.
(iv) Turnover of the goods on which tax has been paid or payable by
commission agent.
(v) Turnover of the goods on which tax has been paid by principal.
(vi) Deductions u/s. 38 -
(a) Sales out of State/Consignment/Branch transfer.
(b) Sales in the Course of Interstate trade or Commerce.
(c) Sales in the Course of export out of the territories of India.
(d) Sales made to registered dealers u/s 38(1)(iv) (Special Economic Zone)
(vii) Other deduction (give details)
(a)
(b)
(viii) Tax amount included in gross turnover.
Total Deductions:- ( (i) to (viii) )
6. Taxable Turnover-(4-5)
7. Computation of VAT on Taxable Turnover:- (With commodity code as
given in annexure -2)
Commodity code No. Rate of Tax (%) Taxable Turnover Tax Amount
1
2
3
4
5
7
14
25
Total
-35-
8. Purchase Tax u/s. 9
Commodity code No. Rate of Tax (%) Taxable
Amount
Tax payable
5
14
Total
9. Reversal of Input Tax u/s 13(5) S.No. Turnover Rate % Reversal
Amount
(1) (2) (3) (4)
1
2
Total
10. Total Tax payable :
11. Computation of Input Tax
(a) Input tax carried over from previous return (if any)
(b) Purchased on goods within the period :
(separately shown VAT amount in the purchase bill)
S.No. Rate of tax (%) Purchase Value Input Tax
(1) (2) (3) (4)
(i) 1
(ii) 2
(iii) 3
(iv) 4
(v) 5
(vi) 14
Total
12. Total Input Tax: [(a) + (b)]
13. Adjustment of input Tax
(iii) Against the VAT
(iv) Against the Central sales tax
Total [(i) + (ii)]
14. Unadjusted amount of excess Input Tax -if any (12-13)
-36-
15. Adjusted Input Tax against VAT [as per S. No. 13(1)]
16. Tax payable amount (10-15)
17. Credit information against the tax payable amount
(vii) Amount of TDS u/s 27
(viii) Amount of exemption/determent from payment of tax as new
industry
(ix) Amount of exemption from payment of tax on the goods
purchased from new industries
(x) Credit of refund adjusted order (as details RAO)
(xi) Excess deposited amount by Challan in last period
(xii) Other credit (like – ITR amount allowed in appeal/revision)
Total [(i) to (vi)
18. Balance Tax payable amount (16-17)
19. Amount of Interest (if any)
20. Total payable amount (18+19)
21. Total deposited amount ( as per payment details)
22. Excess deposited amount by Challan -if any (20-21)
23. Claimed as cash refund
(iii) Refundable excess input tax-if any (from S. No. 14)
(iv) Refundable excess deposited amount made by Challan
-if any (From S. No. 22)
Total [(i) +(ii)]
24. Carried forward in next period
(iii) Excess input tax -if any (from S. No. 14)
(iv) Excess deposited amount made by challan-if any
(from S. No. 22)
25. Payment Details :
S.No. Challan No. Date Amount Name of Bank Branch
(1) (2) (3) (4) (5) (6)
-37-
Annexure-1
A- Statement of rate wise stock of goods
S.
No.
Name of the
goods A/c.
Rate of
tax
Opening stock
value
(including tax)
Purchase
(including
tax)
Closing
stock
value
Sales
(1) (2) (3) (4) (5) (6) (7)
Total
B - List of sales return within 6 months in Financial Years
S.
No.
Name of dealer
with Address to
whom goods
have been sold
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Rate
of
Tax
Sales
invoice
No./Date
Amount
of Sales
return
Date of
goods
return
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Total
C- Dealer wise list of total purchases within the state on which ITR has claimed
S.
No.
Name of dealer
with Address to
whom goods
sold
TIN Description
of goods
Total sales Amount
Net
Amt.
VAT Total
(1) (2) (3) (4) (5) (6) (7)
Total
D- Dealer wise list of purchases (other than "C" above ) within the state from whom
purchases more than Rs. 3 lac in any of the quarter in a year have been made.
S.
No.
Name of dealer
with Address to
whom goods sold
TIN Descriptio
n of goods
Total sales Amount
Net Amt. VAT Total
(1) (2) (3) (4) (5) (6) (7)
Total
-38-
E- Dealer wise list of sales to such registered dealers within the state where tax has
been separately charged in sales invoice
S.
No.
Name of dealer
with Address to
whom goods sold
TIN Description
of goods
Total sales Amount
Net
Amt.
VAT Total
(1) (2) (3) (4) (5) (6) (7)
F- Dealer wise list of sales to such un-registered dealers within the state to
whom sales of more than Rs. 3 lac in any of the quarter in a year have
been made
S.
No.
Name of dealer Full
Address
Description of
goods
Total sales
Amount
(1) (2) (3) (4) (5)
G List of sales out of state/consignment/branch transfer
S.
No
.
Name of
consignment
agent / branch
with Address
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Value of
goods
Challan/
consignment
No.
Date
(1) (2) (3) (4) (5) (6) (7) (8)
Total
Note:- Enclose ‘F’ form.
-39-
H- List of sales in the course of export out of the territories of India
S.
No.
Name of dealer with
address
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Value
of
goods
Form-
H/Form
26
(1) (2) (3) (4) (5) (6) (7)
Total
Note:- Enclose ‘H’ form / form 26.
I- List of sales u/s 38(1)(iv) (Special Economic Zone)
S.
No.
Name of dealer with
Address
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Value of
goods
Form-I
(1) (2) (3) (4) (5) (6) (7)
Total
Note:- Enclose ‘I’ form.
J- List of sales against declaration without collection of tax
S.
No.
Name of dealer with
Address to whom
goods have been sold
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Sales
amount
(1) (2) (3) (4) (5) (6)
Total
Note:- Enclose declaration forms.
K- List of sales against declaration at concessional rate of tax
S.
No.
Name of dealer with
Address to whom goods
have been sold
R.C. No./
TIN No.
Commodity
Code
Name of
Commodity
Rate of
Tax
Sale
Amount
(1) (2) (3) (4) (5) (6) (7)
Total
Note:- Enclose declaration forms.
-40-
L- Details of TDS certificates u/s 27
S.
No.
Name of
person/Department
who deducted Tax
Amount
Total amount
on which tax
amount has
deducted
TDS
Amount
Challan No.
of deposited TDS
amount
Date
(1) (2) (3) (4) (5) (6)
Total
Note:- Enclose TDS certificate
M- List of refund adjustment order
S.
No.
Amount of refund
adjustment
Order No. of
refund
adjustment
Date Issued by
(1) (2) (3) (4) (5)
Total
Note:- Enclose order copy.
N- Details of unadjusted input tax rebate, allowed in appeal/revision cases.
S.
No.
Appeal/Revision
case No.
Period Order
dated
Amount of
ITR allowed
Name of
Appellate/Revision
authority
Note : Enclose original order
Place :
Date :
Signature
Declaration
I hereby declare that the particulars given above are true to the best of my
knowledge and belief.
Place:
Dated:
Signature of dealer…........................………..
Designation ………………............................
Seal of Dealer
-41-
Acknowledgement and Verification Form
. 1. Return Identification Number
2 2. Return/ Revised Return
3. TIN
. 4. Name of Dealer
. 5. Address
. 6. Act
. 7. Period
. 8. Date of Submission
9. Gross Turnover
0 10. Total Tax payable
11. Input tax adjusted
12. Tax deposited amount
1
3
.
13. Details of Challan:
S.No. Challan No. Date Amount Name of the Bank Branch
14. Other documents
Description Number Total Amount
TDS Certificates
Form- F
Form- H
Form- 26
Form- I
Form- J
RAO
Other
Your statement in form 18 along with Annexure has been received by this office
dated on ………………….. The said statement and Annexure(s) prima-facie Stands
accepted.
Seal
Name and Designation of Authority
-42-
Annexure-2
List of Commodity and their Code
Code No. Commodity Name
1001 Agriculture Implements (taxable)
1002 Aluminium and its products.
1003 Asbestos Sheets
1004 Automobile parts and accessories
1005 Aviation Turbine Fuels (ATF)
1006 Bardana, Jute Bag and other Packing Materials
1007 Bidi
1008 Building Materials - Gitti, Sand, Murum,Boulder
1009 Cement
1010 Chemical Fertilizer
1011 Chemicals
1012 Cigarette
1013 Coal
1014 Computer, Computer Parts and Accessories
1015 Confectionery Item, Biscuit, Chocolate Toffee, Cake Pastry
1016 Cooked Food
1017 Cosmetic Goods, Hair Oil etc.
1018 Crockery and Cutlery of all types
1019 Cycle, Cycle Tube and Parts
1020 Dryfruits including Pind Khajoor
1021 Edible Oil
1022 Electrical Cables
1023 Electrical Goods
1024 Electronic Goods (A.C., TV, refrigerator etc. and parts thereof )
1025 Explosive
1026 Ferro Alloys
1027 Fireworks
1028 Floor and Wall Tiles
1029 Footwear - Taxable (above Rs. 200)
1030 Four wheeler
1031 Furnace Oil
1032 Furniture
1033 Ghee
1034 Glass sheet and goods made of Glass
1035 Gold- Silver Ornaments, Bullion &Articles
1036 Gudakhu
1037 H.D.P.E. Bag and Woven Sacs
1038 Hardware Goods
-43-
1039 High Speed Diesel
1040 Hosiery and readymade garments
1041 Hydrogeneted Vegetable Oil
1042 Ice-Cream, Kulfi
1043 Iron & Steel
1044 Iron ore
1045 Kerosene Oil
1046 Kirana Goods
1047 L.P.G. - (Commercial Use)
1048 Light Diesel Oil
1049 Lubricants
1050 Machines and Machinery Parts
1051 Medicines
1052 Milk powder
1053 Minor Forest Produce ( Other than Tendu leaves)
1054 Mobile Phone
1055 Natural Gas
1056 Oil Seed
1057 Other goods not covered in above entries of 14%
1058 Other goods not covered in above entries of 5%
1059 Ores and Minerals
1060 P.V.C. Sheets
1061 Paddy
1062 Paints, Dyes, Turpentine Oil, Polish etc.
1063 Pan Masala and Gutkha
1064 Paper of all kinds
1065 Petrol
1066 Plywood, Laminated Sheet such as.Sunmica and Formica
1067 Pump Sets and parts
1068 Sanitary Goods and Fitting
1069 Soft-Drinks, Non Alcohalic Beverages, Fruit Juice of all kinds
1070 Sports Goods
1071 Stationery Goods
1072 Tea and Coffee beans
1073 Tendu Leaves
1074 Timber
1075 Tractor ,Harvestor, its attachment and parts including tyre and tubes
1076 Two Wheeler Vehicles
1077 Tyre tube and Flaps of MotorVehicles
1078 Utensils
1079 Vehicle other than two and four wheelers
1080 0% rated goods
-44-
25. Amendment of Form-25:-
For the existing Form 25 prescribed under sub-rule (1) of Rule 26 the following
Form 25 shall be substituted:-
"FORM - 25
[See rule 26(1)]
Quarterly Return by person liable for tax deduction at source.
TIN Period of Return
2 2 DD MM YY TO DD MM YY
From
Part - A
1. Name of person
2. Status/Designation
3. Full address
4. E-mail address
5. Tel./Mobile No.
Part - B
(1) Details of Tax deduction at source under section 27
S.N. Name and
address of
Supplier/
Contractor
Tin
(if
any)
Amount
of
payment
made to
supplier /
contractor
Date of
payment
Nature of
work
(Goods
supplied
or
contract
works)
Tax
amount
deducted
from
payment
Rate of
Tax
deduction
Issued
Form
39 or
40
Issuing
date of
Form
39 or
40
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
(2) Amount of Tax Payable -
(3) Deposited TDS Amount –
-45-
(4) Payment details of TDS Amount –
S.N. Challan No. Date Amount Name of Bank Name of Branch
(1) (2) (3) (4) (5) (6)
Place :
Date :
Signature .............................
Status ...............................
Declaration
I hereby declare that the particulars given above are true to the best of my
knowledge and belief.
Place:
Dated:
Authorised Signatory ….................………..
Status
Acknowledgement
Received quarterly return for the period .................... to ....................... in Form-25 from
Ms............................. TIN 22............................... along with following challans.
Challan Details
S.No. Challan No. Date Amount Name of Bank Branch
(1) (2) (3) (4) (5) (6)
Return Receipt No. .................
Seal of office : .........................
Place : .....................................
Date : .....................................
Signature of receiver