The Tripura Value Added (First Amendment)

20
No.242 Registered No. N. E.930. ,lfl :l f;'+ ;!F fl t TRIPURA GAZETTE Published by AuthoritY EXTRAORDINARY ISSUE Agartala, Wednesday, August 't7, 2011 A. D., Sravana t6' 1933 S. E' PART--|-- Orders and Notifications by the Government of Tripura, Tha High Court, Government Treasury etc' GO\/ERNMENT OF TXTIPURA FINANCE DEPARTMENT (TAXES & EXCISE) l.lt].F. 1 - 1 t43)-TAX/zOO5(P-1) Dated, Ag*rtala, the tSth August' 2O11' NOTrrlcATI(}X ln exercise of'powers conferred un<ler section 87 of the Tripura Value Added Tax Act' 2004 {'Tr:ipure Act }fo. I af 2OO5}, the Slate Govemment hereby rnakes the following rules to arnend rl:e Tripura Vaiue Added Ta:{ Rules, ?005, namely' *- 1, Short litle and commencement. * ( 1) These rules may be called the Tripura Value Added Tax (First Amcndment) Rutes, 2Ol 1' (2) They shall come into force from rhe date of their publication in official garette . 2. Amendmc}t pf rule-2r- (i) in the Tripura Value Added Tax Rules' 2o05(herein after referred to as the principal Rules) in clause(xii) 6f Rule-Z, for the words "sells" the words '*sells and purchases'" and for thc rvord "Ssles" the words "sate$ and purchases" shall be SUbstituted' (ii) subsrituted. In clause (xvi). for the word "s8le" the words "sale and purchase" shall be 3, Ar+endr.nent r}f mle-3:: (t In sub clause (i) of clause (a) of rule 3 of the principal rules, for the wor<l "sale" wherever it occurs, the rvords *sale and purchase" shall be substituted. (ii) ln sub clause (ii) of clause (a) of rule 3, for the words tlsales or supplies" the worrl..salcsorsuppliesorpurch*ses''shallbesubstituted'

Transcript of The Tripura Value Added (First Amendment)

Page 1: The Tripura Value Added (First Amendment)

No.242 Registered No. N. E.930.

,lfl

:lf;'+;!Fflt

TRIPURA GAZETTE

Published by AuthoritY

EXTRAORDINARY ISSUE

Agartala, Wednesday, August 't7, 2011 A. D., Sravana t6' 1933 S. E'

PART--|-- Orders and Notifications by the Government of Tripura,Tha High Court, Government Treasury etc'

GO\/ERNMENT OF TXTIPURAFINANCE DEPARTMENT

(TAXES & EXCISE)

l.lt].F. 1 - 1 t43)-TAX/zOO5(P-1) Dated, Ag*rtala, the tSth August' 2O11'

NOTrrlcATI(}X

ln exercise of'powers conferred un<ler section 87 of the Tripura Value Added Tax Act' 2004

{'Tr:ipure Act }fo. I af 2OO5}, the Slate Govemment hereby rnakes the following rules to arnend

rl:e Tripura Vaiue Added Ta:{ Rules, ?005, namely' *-

1, Short litle and commencement. *

( 1) These rules may be called the Tripura Value Added Tax (First Amcndment) Rutes, 2Ol 1'

(2) They shall come into force from rhe date of their publication in official garette .

2. Amendmc}t pf rule-2r-

(i) in the Tripura Value Added Tax Rules' 2o05(herein after referred to as the

principal Rules) in clause(xii) 6f Rule-Z, for the words "sells" the words '*sells and purchases'"

and for thc rvord "Ssles" the words "sate$ and purchases" shall be SUbstituted'

(ii)

subsrituted.

In clause (xvi). for the word "s8le" the words "sale and purchase" shall be

3, Ar+endr.nent r}f mle-3::

(t In sub clause (i) of clause (a) of rule 3 of the principal rules, for the wor<l "sale"

wherever it occurs, the rvords *sale and purchase" shall be substituted.

(ii) ln sub clause (ii) of clause (a) of rule 3, for the words tlsales or supplies" the

worrl..salcsorsuppliesorpurch*ses''shallbesubstituted'

Page 2: The Tripura Value Added (First Amendment)

\,\t*. \

Tripura Gazette, Extraordinary Issue, August 1?' 2011 A' D' \;

4. Amendmenlof.rule-4:-

(i) ln Rule 4 of the Principal Rules, aser sub-rule (6), the f<rilawing shall be inserted'

namely:-

..Providedthat&edealersdealinginitemsasmentionedinSchedule*VIIIshallbe

eligibie for Input Tax Credit subject to the condition that the dealer shall produce original

purchasc voucher in form - XLI'"'

(ii) In sub-ruls (?) for tb.e words "lax invoicet' wherever it occurs' the words' u'tax

invoice I purchase voucher" shall be substituted'

tii0 In clause (c) of sub*n:le {7} {br lh* lv*rds {{xtlling de*ltr" o the words "selling

or purctrasing dealer' shall re substiiuted'

5. Amendments{rule-*;-

(0 In sub-rule (l) of Rule 6 of the principal rute*' fbr the word $sale*' .::

t::t::

cpurchase of taxable commodities as mentioned in Schedule-VIII snd sale" shall tie

substituted.

t-

(ir) In sub-rule (3), for the words ith. t** invoics", the words {lbe tax invoice or

purchase voucher" shall be substituted'

(iil)Insub.rule(,1),tbrthewords{'inadmisgibitityofinvoice'',thewords.,inadmissibility

of invoice ar purchase vouchsr" shall be substituted'

(iv) In sub*rule (5), for the words "invoice/invoices" wherevet they occut' the words

"invoicelinvoices or purchase vouchers ' shall be substituted '

(v) Afler clause (iii) of sub-rule (6) of the principal rules, the following shall be inserted'

namelY'- A' shall be in..{iv)Thepurchasevouchersreferredtoinsub.section{2)ofSection50,

Form-XLI.'1

q

Page 3: The Tripura Value Added (First Amendment)

, ,,

.' j!.: lis

. ,.;_lS

\yn

:i,lrilli'N.$I

Tripura Gazette, Extraord.inary Issue, August 17, 2OlI A' D'

6. Amendqent of Rule-J::

(i) Insuh-rule(1)of Rule7oftheprincipal rules,forthefigure "4o/Q"'thervords*'vAT

at the rate as notified by the Government from time to time" shall be substituted and after the

vr.orcis "such warks contrnct" the ll'OrdS *'provided that till the Govsrnment nOtify the rate'

the pr*vailing rnte shall continue" shall be added"

{ii} In sub-rule {2) of Rule ? of the principal rules. tbr the words "equal to ftrur

percentum". thq rvorcls t"at the rate as notified by the Government from time to time" slrall

br srrbstitrrted and atier the words "such trlnsfer of right" the worcJs '*provided that till the

{lovernment notify the rateo fhe prevailing rate rhall continue'o shall be added'

1. Amendmsnt of Sule-l4:-

(i) ln sr.ib.rule i1) of Rule l4 of the princi'pal rules' after the rvords ('fhe Tripura Salcs

'l'ax Aci, l9?6". flre \,rords "orThe'I'ripura Purchase Tax Act, 199S" shall be added'

iiii [n s*b-rule r]i. sf]er the rv*rcs "'fhe Tripura salcs Tax Act"' t]re words'ocr'Ihe

f ripura Purchase Tax Act, 1990" shall be added'

(iii)lllcIause(a)ofsub.rulel;i).attcr$eprovisotheIollorvingshallbeinser|'ed.nameIr.-..pro'ided further that the prcvisions of clause (a) of rhis sub-mle shall not be

applicatrle in case of dealers dealing in the items undcr schedule-vlll"'

8. Arnenclmeni cf Rule - 16 i

]rrsub-rtrIe(a)ofRulel6ofthePrincipalRrrlesaftertheu,ords(.anannua|stalement''

t'e r.vorcls ooof purchase in Form xLIl" shall he inscfied & tlre rvords "showing tht name and

registration cerlificate number, if any, of selle rs from whom g00ds were purchased during

such year and total amnunt ttf purchases made and $r paid or pay'able against such

purchases during such year" shall be deleted'

Page 4: The Tripura Value Added (First Amendment)

9.

1 1!:::

1;i E\*\

1 :+:.

\. \'\$,,

i;'I,

Tripura Gazette, Extraordinary Issue, August rr, 2olr A. D.

Insertion of sub-rule{4A} in Rule-16:-

After sub-rule {4) of Rule 16 of the principal rules. the fotlowing shall be ipserted.

nanrely.-

*t4A) Everl' registered dealer dealing in the items under 'Iicheclule -Vlll' shal'I. rvirhin

sixty days fiom the closing of' the accounting vear. submir before the Superinrendetrr ofTaxts. an annual statement of'sales in Form * XLIII".

10. Amendment of Rule-18:-

{i) F,rr sub-rule { I ) of Rule-I8

namcIy.-

'i i t Everr regisiered tieelcr shall

l{ *l the lripura Value Addei.!

tOilorvlng lorn"ls:

ol'lhe principal rules. ri':e fallowing shall be suirstirured.

iurnish fetirrn ilf tlirnrlr'er *f raxabie g**ds::n$*r sr:*fii:n

Tur {ct. l{Jl):l rt) tirc SuperirienJcrii. *l Trxes :n rlie

(a) ln Form-X by the dealers other than dealers as nrentioned in (h) and (c) bclow

(h) ln Form-XA b1'the Conrposite dealers.

(c) ln Form-XB by the dealeri dealing in irems under Schedr-rle -Vlll.

Explanation r

Dealers dealing in itcms undcr Schedulc Vlll and also in orher ilems. shail frrrnislr

return both in Form X & XB as applicable".

(ii) ln clause (c) o{'sutr-nrle - ilV). after the p'ords'*cash memos" and belare tl're ivords

u'counterfoils of all related C$T f'orms" the words. "purchasc vouchers" shall be

i nscrted.

Page 5: The Tripura Value Added (First Amendment)

$,Tripura Gazette, Extraordina{r Issue, August 17, 20rr A. D.

I I. Ingertion of new rule l9A

Alter Rrrlc l9 ot'the principal rules. tlie fblloruing shall be insertecl namelv.-

"19A. Deducrion of purchase price ofturnover of' purchaScs for subsequent

schcr.Jr-rle Vlll:-

gcods returned or rejected from computing gross

return period in respect of items under

slherein' any goods are retumed hy a dealer to a seller withirr tlrree montlrs t).orn thedate of purchase" during or following the periods in which such goods were purc6aseci. suchregistered dealer may. w'hile furnishing return under Rule-18, deduct the purchase price crfgootJs in respecl of'rvhich due tax u'as paid by the deaier during the earlier period from hisgross turnover of purchases of goods'..

12. Amendment of Rule.-!2:-

{i} In clause (ii) of sub-rure ( 1} of Rul.e 42 of the principal rules,invoice" tlre rvords "tax invoice or purchase voucher,, and fbr the word".s*ller trr purchasero' shall be sr-rbstituted.

for the wrlrds u'tax

u'seller" the words

the punctuation and rvorcts.

{ti} ln clause {iii} of sub-rule {l). for rhe w,ords .^rax invoice',. rhe words ,,1*x

invoice or purchase voucher" shall be substituted.

tiiii Jn sub-rule (2)" afier the wdrds '.tnx invoice'.", purchasc voucher " shall be inserted.

(ir') Afier clause (iv) of sub-rul* {3). the follou'ing new,clause shall be i*ser1ed.namcl;,.-

"{v) Every'dealer making purchase of goocis as mentioned in Schedule VIIj. shailprovide the seller a plrrchase vottclrer as nrentioned irr Sectiorr 50A and nraintain accour-rts ofsuch purchase".

13. Ame4-dment of Rule-43:-

(i) In rhe heading of Rule

lhe pr-rnctuation and the r.r,ords. ..,

43 of the principal rules. afrer the words ..'l.AX INVOICE.PURCHASf, VOLICI{ER" shall bc inserred.

Page 6: The Tripura Value Added (First Amendment)

'',.,,

;i

Trinura Gazette, Extraordinarylssr.:e, August 17, 2011 A' D'

{ii}. ln sub- rule (1), for the words'*tax invoice" the words *'tax invoice or purchase

voucher" shall bc substituted.

{iii} In sub-rule (2). for the words '*tax invoices" the words "tax invoices lrr purchase

voucher$" shall be substituted.

14. Amendment o-t Bule-45:-

In sub-rule (31 of rule 45 of the principal rules. after tl,e rvorcis "tax invoiccs" tlte rvords

and punclualion .u / purchase vouchers" shall be inserted.

15. Amendment of Rule'71:'

{ii In sub-rule {l) of Rul* ?1 *f fhe principal rules. aiter ths words "tar inv*ic*" {he

purrctuatiolt and rvords ", pur€hase rtneh*r " shall be inserted'

{ii} ln sub-rule(5). fbr thE:aords "fifteen d3-vs" appearing in ll"'e secord line' the l\o:"'J:

"one monlh" shall be suhstituted.

I 6. AmendmenJ PfJqrqsi-

(i) In Sl. No.l I of Fon:t

punctuation and the words "

existing codes.

(ii) In Form II.

words "l purchaser

I. in Econqmic Activity Code. after the lr'*rd "selltr"

/ purchaser i re-purchaser" shall be inserted along with

in Economic Activity code after the word "scller" the punctuation a::d

/ re-purchaser" shall be insertecl along with tlre cxisting codes

li:e

Li:e

the

{iii) ln Form tll, in column 4. afier the worei "sold" the punctuation and the wcu'd

..lpurchascd" shall bc ilrserted and in colunrn 5. after tlrc word "retailer"' the punctuations and

the rvor.cls ,, / purchaser / re-purchaser" shall be inse rted.

{iv) (ai "l'he existing Form-X shall be replaced

be used h1 the dealer otlrer than conrposite dealers

VIll. (at Annexure - A)

bl a uer.v F'ornr-X apperrded to these rules tct

and iJealers dealing in itenrs urrder S'chedule '

Page 7: The Tripura Value Added (First Amendment)

lilr Tripura Gazette, Extraordinary Issue, August 17, 2Al1 A. D.

"i (b) A ne*' Return Form, "Form-XA" as appe nded to these rules for corrrposile dealers

ii shal'l be insened. (at Annexure * B)

tc) A rreu, Return F-orm, "Iiorrn-XB" as appended to these mles sirall be inserted for r-rsc

b,"- the dealer dealing in items contained in Schetlule-Vlll. (al Annexrrre - C)

(v) (a) ln Form-XIl. in clause (b) atfer the word *'sales" t.he wcrds "antl or purchases"

shail bc insened.

(b) ln Fornr Xli, in clause (c) afier the word'(sales" ilre rvords "and or purchases "slrlll he irr.sertcd.

(vi) For the existing "F'orm-XIV" in the principai rules, a nelv u'Forln-XIY" appended to these

nrles shall be strbstituted. (at Annexure - f))

(vii) A new "Form XLt" appen<iecl to these rules. as purchase voucher for use by the dealcr

dealing in the itenrs uncler Schedule VIII shall bc inscrtcd.lal Antrexut'e - I-.)

{r.iiii,4 nerv "Form - Xl,Itr'is appendecl to tirese rules. as annual purchase slalement ftrr usc

c3,;lll the d**l*r: except the dealers deaiing in the items gncler Schedule Vlltr shali be i::sel1eti

{at Annexure * Fl

{ix),{ rrerr "Form * XLIII" is appendecl tg these rrrles. as annual sales sfatenrent fbr use by ali

the dealers dealing in the items under Schedule VIII shall be inserted. (at Annexure - C)

By order of the {}overnsrr.

\\1-C__4\bl)r\ rr

Commissioner & Secretary to th*Covsrnment of "Iripura

ir;l{yg

{

Page 8: The Tripura Value Added (First Amendment)

Tripura Gazetfe,trxtraord.inary Issue, August 17, 201 1 A' D'

Anncxurc - A

ITORIII-X'TRIPURA VALUE ADDITD TAX ACT'2004

Return Form(For the dealers other than Composite dealers and dealers dealing in itenr

under Schedule-VlII)lun$er Ru!)- l8G), oJith.e 't'vA-I- Rulesl

l. Tax period:-Month / Quarter...-.' -......,.Ye4r.',.... "'

7, Tax payer's ldentification Na'-.-.

3. Name of the dealer:

4. Address:

5. Economic Activitv Code:- I\'lanufacturcr/lmporteriselleri Re-selleristrike out rrhich is nct appticablei

6"Prrrchsse from outside lhe $iste;I I'Ig r I b I e-pg-tgt'e! r-{r ! x*!t-9C-{Lble

:.r

\u

st.- l ar rare Value

!.tu-b!gp*ttts!-e I ei: - --

i) Taxable goods:-

i\Iedicine, SanitaryNapkinso Surgical

I terns etc.

r l\1RP Value in casc of Fr*igtrtt &Other

Incidental Cost

!IgrNo.

5t.hto.

MltP Yalue in case ofMedicine, SanitarS'

Napkins, Surgical Itemsctc.

Freight & OtherIncidental Cost

VATpaid

J

Freight & Other i

Incidental Cost i

Page 9: The Tripura Value Added (First Amendment)

',f ,,d$;{ .i.iJ

,

t'

Tripura Gazette, ExtraordinaryIssue, August 12, 2011 A. D.

iii) Non trxable goods:-

Value Freight & OtherIncidental Cost

$,'l'r:ial I'nxitbl*Fxrehsss

t6{i}+?{i}l

ifi") ib)mt$-

Value {trxcluding VAT} VAT paid MRP in casq 0ficine etc.

Valueexcludin vAT)

9.Total taxable sales:-

u Less:ExemDt sales

_ (li Less-Item under Schedule - IIII (bli-*''-"-'

Less-Exportc iLess-Stock transfer

Less;Infer State sales(iv) (ai Taxable sales within Tripura

___l

Less :Salesgglgn . .'faxable sales

$1. No.

I ttem

-- -- l:-- -

Valueiexcluding VAT) VAT paid

Freight & Othcrlncirlental Cost

Total

Rs. Rs.

ot*l sales

Y

Page 10: The Tripura Value Added (First Amendment)

Tripura Gazette, Extraordinary issue, August 17, 2OlI A. D.

10.**(i) Taxable sales( For goods purchased from outside fhe State or goods

manufactured within the Stsfe):-

SI,

NoItemcode

Itemd*scription

;;l(excludingl

vAr) I

VATp*yable

Taxrate

IiiRP t;ilI" .*; "f l-II!{.edicine, Sanitary I

Napkins, Surgical i

Items etc

*otii) Taxable re-sales (For gootls purchased within the $tate; :-

Sl. i [t.*]io, r code

I terndesrripfi*n

\'aluelsx ,Itexclucrngrate vAT)

l\IRP \'alue in case oflltedi*in*, .3:lnitnryXapkins. Su rgica!

Items efc

\.AT'pr*3.-*blc

I l.Tax due cn accsunt of sales{Curre nt Qu*rte rlklanth);

,,,,,,"::::+ 'i0{iii,

13.Total nmcunt payable{l I +12):14.Tax eredit for goorls purchased in the current1S.'I'ax credil carry fonvarded from the previors

l6.Tax credit for Capital goods:-

Quarter/l\{onth:

(i) Tax rredit claimed for capitalgoods purchased in the current return period;_{ii)Total lax credit allowed upto last return pericd:(iii)Tofal tax credit availed upto last rcturn period:{iv)'l'ax credit adius(ed in the current return period:(r') Total tax credit availed upfo current return period:

{vi}Allorved tax credit cnrry fcrwarded:

periodr

| 7. Totat Tax Credit{ I 4+i 5+16(iv}} :-

l0

Page 11: The Tripura Value Added (First Amendment)

Tripura Gazette,

18. l-lxcess tax credit availedRelevant pcriod

Extraordinaqr Issue,

, if any:-Arnount

August 17, 2A11 A. D.

Rcnson

II -1 I

I1-."-.___- , __i

19. Net tax credit {17-18):.

20. Tsx payablc to Government {13-19}:-

21.'I'ax Credit carry fonvarded:-ll9-13+t6(r'i)l

2?.'Ioial amount payable:

23. T.D.S. Certificate

?4. [2? -231

Am*unt paid fo Rs

$eroll X{i,"...".,........ dated

The above stafements are true to fhe bert of rny knorvledge and belief.

Date:

{Signature of the dealcrior authorized person)

ITO'TE:**In case, nunttrerof commodities sre more than rhe sp*ce provicledo annfxure Inay

bc used,

n.- lRs.

l-.-*__.,* *.****:--*

Governmcnt,....."..,....) x*

Treasurypsr Challan

11

Page 12: The Tripura Value Added (First Amendment)

s.

,1.

6.

Tripura Gazette, Extraordinary issue, Ar'rgust 17, 2$Il A' D'

ArrnPlure - E

FOrtM-XA

TRIFURA VALUE ANDED TAX ACT, 2OOd

Return Form for CornPosite Dealer

J t --r^ i c.r/:\ /^\ ^f . - tI Under Rule-l8(i) {a) of the TVAT Rulesi.a__

Tax period:- Qr. Ending..... .Year.I'ax payer's ldentificatian No..,.,Name of the dealerl

Acltl ress;

Econornic Activitv Code:- Re-seller.Particulnrs of goods purchased loc*lly frcm registered dealsrs rtith lxlueexctuding taxl

Value VAT

Tatal Sales turn$ver: ;l'otal ssles furnsYer *f zero rated items:T'urnover cf taxable goods{7-8}:-Cornposite tax payable:Total taxable turnover

7.8,0

t$,

I t.12.13.

14.

Interest due-fotal arnountTotal arnoun{

payable{10+11}:

Government Trcasury Rs...' ......,.4s

Scrcll No. ... dated

Amount paid to

Bank

per Challan l\o.

The above statements are true t0 the trest of my knorvledge and belief.

i Rate of Conrmodities

i 'fotal

Tax rate

Oated: {sisnature of fhf dealer o!i {qlbqriACd-ngM!.i

L2

Page 13: The Tripura Value Added (First Amendment)

Tripura Gazette, Extraordinary Issue, August 17, 2011 A. D.

Annqfufg-:_d

'rrRrprrRA ""rrir9#;fi3 ro* Acr. z8a4

Return Form(for dealers dealing in items under schedure *vIrI)

T

r

Tax period:- Month / euarter...........,year,.....

Tax payer's Identification No,.,

Name of thc dcaler:

Adtlres.s:

Bconomic Activify C'de:- Manufacturer/Importer/puichnser/Re-purchaser

Totar sare: {strike out whic'ever is not applicable)

*T-*--sir"! '- I value(exctuaing !An]* vAi'pai{t on. jlr rcna"te

r- -(r)

1

4.

3.

.l'ptill sal*s

iv)

salcsl',1 Less : Sales return

i Sales $,ifhin*t__r::ege_

Purchase fronr cutside the State:(non-creditable pu rchase)

{r'i i }i'

riI

i

t'.

l"sr.i No.

Vaf p"l'"nfr I

h:_*9. 'Istal purctrase(? + B)

Value {excluding VAT)

: Exempt salessj Export

VAT paid

IJ

Page 14: The Tripura Value Added (First Amendment)

\Tripura Gazette, Extraordinary Issue, August 17, 2OII A. D.

| 0. 'I*x payable:.

Total purchare

I I. lnterest due, if any:-

12. Total amount pnyabte{10+ 11}:-

13. Tax credit for capital goads;-

l'1' Tar credit for goocrs purchased in ihe current quarter/month:15. Tax credit brought fsrwsrded from the previaus period :

16. Total tax credit{I3+1,1+15):-

17. Oxcess fax crerlir, if an1,:-

Relevanf perincl

--*.-J

Amount Ileason

VAT pa-vahle

i

18. Net rax crcdir (16-17):-

19. Tax payable to Gcvcrnrnenf Treasurv fi2-lg):-?0. Tax Credit Folrarded :-

? I. 'I'otal amount Fay:lblc:

22, Amounf paid to Governmenf Treasun, Rs

(Ilupees..., ..) as per Challan No...... ... ".... {BankScroll No................ dated

Thc above sfstsmcnts are true to the best of my knowlcdgc and betief.

Date :

(Signature of thc rlcaler/or aulhorized person)

14

Page 15: The Tripura Value Added (First Amendment)

Tripura Gazette, Extraordinary lssue, August 17, 2O1L A. D.

Arrnexure - DFORM XIV

TRIT'UIIA VALUE ANDED TAX ACT,2OO4ASSSSSMENT ORDER FORM

fIIUnaer rule 2l{3) of TVA1'Rulesl

f,iharge

Name ol'dealer

Address

Turnover anci Deduction

L Tumover retumed

f . Turnol,er tieterminecl'fotal value on account of(a) Sales of

ib) Purch*se of.' . LreC llc I -

.Amourrl. if an1. refitndecl to customcfs. tbr goods retttrnecl

4.'l'rtrnover

Tin .. .

Record No. ..

Period ending

Rs

6,

7

6.

Tax {lrerlit

Net Tax Payabrle (-5-6)

Irrterest par able rrndcr

Rules 30 upto the date

9 Penal Tax UrS

It). I'oial surn payable

I 1. Anrounl already paid

12. Net Balance due

Section 45(4) read with

of return (fiIling) / demanc

T*rnover Rate of tax

Supe rintendent of 'l'axes

On

.LJ

Page 16: The Tripura Value Added (First Amendment)

\

Tripura Gazette, Extraordina-rv Issue, August 17, 2011

FORM NO. XLITRIPURA VALUN ADDED TAX AC'I-,2004

lI Under Rule 6 (6){iv; c,f the T.VAT Rules, ?0051

Pu{chasc Voucher

Serial No.Date:

Purchaser's name!.,....,,.,.,..Purchaser's address

Tax paycr's ldentifica tion lj urnber(T.l N)....,......Purchaser's'fclephone lto....,...,......,Scller's i\ame...

Seller's address.,.",

Seller's Tlli..,..,..,.Seller*s'felephone No,, ",.....,,,, ...",....Terms of purchase cash ichegue r credit i other fornrs:

j lrem ; Quantitl. Unit Pu.rchasc I fai --l " ar p4r;t; -

prlce ra tc ;- e---' t

A. D,

Anng*gle * E

j descri ion rtce4.

I

l

l-L,.,, ..

,! otalj3llg;3ble

.8.ti,1

J::rlt:li

Rs.

Signature of Seller/Autlrorized signatory

Ist Copy;-Tax Control

'I'he name and address of printcrIst aud Last serial No.

Signature of Purchascr/Authorized signatory

16

Page 17: The Tripura Value Added (First Amendment)

Tripura Gazette, Extraord^inary Issue, August 17, 2011 A' D'

I'ORM NO.XLITRIPURA VALUI: ADI}ED TAX ACT'2004

rIUnocr Rule 6 (6Xiv) of the TVAT Rules,2005l

I

)

4.

6.

lt.

9,

I VA'f payable r

It*m

description

Purth*ge Vouchct:

Serial No.l-Date:

Purchaser's name:......'

Purchaser's address

T:rx payer's Identilication N u rnber{TiN). .'.. .

Purchasrr's Telephone Ns..'..'... "'".'.,$eller's Nanre.......

Seller's sddress....,

Seller's TIN.......,..Seller's Telephone \o.'.....Terms of purchase cash /chequs / credit/ other forms;

Qunntif3 l, "ii ['urchasc i Tax

price

VAT payablet

price i rate

$ignature of Seller/

Authorir-ecl signaton'

2"d Copy:- Purchaser

Tlrc narne and adrlress of Printer

Ist and Last serial No.

Signalure of Purchaser/

Authorized signator)'

7"7IT

Page 18: The Tripura Value Added (First Amendment)

\\

Tripura Gazette, Extraordinary Issue, August L7, 2011 A' D'

FORI\ll NO.XLITRIPURA VALUB ADDED TAX ACT, 2OO4

rlI Unrtcr Rule 6 (6)(iv) of the TVAT Rules, 2005 |

Purchase Ycuther

Serial No:-Date:-

1. Purchaser's nstne:.,...,.

2. I)urchfiser's address

3. 1"ax payer's tdentification l\umber{TlN).......

4, Purchaser's Telephone No..,.....,...., ",

5. Seller's Name. '..'.'.."..6, Seller's addless..

7" Seller's TII{,.".,,Il. seller's Telephone No..,."......" ......,.1

9. TermE of purchase cash lchegue 1 credit/ otbcr forms:

\

l=i:*, .Tl',qr po:'uor*

rale

Unit

pflcf

Purchase

price

Total VAT payalrle:

Signaf u re of Selle r/

Authsrized signatory

3''d Copl:'Seller.

'I'he name and address of PrinterIst and last Serial No.

iR'. ;---*-**--.1

Signature of, lturchaser/

Authorized signator1'

18

Page 19: The Tripura Value Added (First Amendment)

Tripura Gazette, Extraordinary Issue, August 17, 201'1 A' D'

rlnnexure * FFORI/I * XLII

TRIPURA VALUF, ADDED TAX ACT' 2OO4

ANNUAL PURCHASE STATEMENTI Under Rule 16 {4) of the TVAT Rules, 2005J

\''earCharge No

Name of the dealer

Address

Tin

Seller'sTin

Purchaseof goods

forRate ofVAT

Amountexituding

VAT

VAT paid :

against f

urehase

Date

l,)T_-*

Llenified that the details siven above are true to the best of my knowledge.

Signature

Name:

I'rli.-* *.-^*.---1,._.-

Statr,rs :

19

Page 20: The Tripura Value Added (First Amendment)

s

Tripura Gazette, Extraorclinary Issue, August 17, 2011 A' D'

Anngru-tg;-E

Charge No, -

FORM - XLIIITRIPURA VALIIE ADDBD TAX ACT,2OO4

ANNUAL SALE STATEMI,NTI Under Rule 16 iaA) of the TVAT Rules. 2{}051

Year

Narne of the dealer

Address

Tin

Purcha*er'sname

Purchaser'sTir

Ratc ofVAT

*-----t--*-- -_lCenified that

Datc

thc derails givert ahove are tfue lo the bes{ ol- my hnou'ledge

SignBttlre

Nanre :

Status

__l--*--*;

20Printed at the Tripura Governmenf Press, Agartala'