The Kerala General Sales Tax - Forms
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FORM 9

(See Rules 10,11,18 AND 30)

RETURN OF MONTHLY/QUARTERLY/HALF YEARLY/ANNUAL TURNOVER (FOR THE MONTH OF QUARTER/HALF YEAR/YEAR ENDING ...................)

(To be filled in by the Department)	(To be filled by the assessee)
Date of Filling ..........	Regn. No ............................
No.of enclosures ..........	Assessment year ..................
	Circle ..................................

1. Name and address of the dealer

2. Trade name (if any)

3. Nature of business (proprietorship/partnership/company/society etc).

4. Particulars of branches, if any with address of each branch

5. Particulars of turnover

Sl. No.	Name of Goods	Commodity code number	Schedule No.	Point of sale	Rate of Tax	Total Turnover
(1)	(2)	(3)	(4)	(5)	(6)	(7)

Turnover on Which exemption is claimed	Taxable Turnover	Tax collected	Tax due on the taxable turnover
(8)	(9)	(10)	(11)
.

6. Details of sale / purchase bills issued

Series	No. Of Bills		Rate of tax (If exempted note as exempted)
	From	To
(1)	(2)	(3)	(4)
.

7. Details of Tax-

(i) (a) Total tax due for the period of return ......................................................................

(b) Surcharge due ..........................................................................

(ii) (a) Total tax paid/remitted ..........................................................

(b) surcharge paid/remitted ..............................................................

(iii) Balance (a) tax payable ...............................................................

(b) Surcharge payable ....................................................

8. Details of remittance of Tax

Date	Chalan Cheque No.	Amount	Name of Bank Treasury	Branch
(1)	(2)	(3)	(4)	(5)
.

9. The following statements/documents as required by rule 21 (7AA) are attached.

(i) laist of purchases of goods taxable at the point of first sale with in the States (where exemption is claimed as second or subsequent seller)

(ii) list of purchases of goods completely exempted from tax (as per 3rd schedule or notification under section 10)

(iii) list of sale completely exempted from taw as per notification-issued under section 10 (along with certificate required)

(iv) list of sales return

(v) list of goods sent on branch transfer

(vi) copies of delivery notes.

(vii) list of purchases of goods subject to tax at two points of sale within the State,

(viii) copies of declarations in FORM 25/FORM 25A.

(ix) any other documents relied on for claiming any exemption/reduction/rebate, with list there of (separate list to be furnished for each claim) (specify details.)

10. A copy of the stock inventory as on 31-3 ...........is annexed (applicable only in case of annual return of dealers who do not maintain a stock register).

DECLARATION

I ....................son of .........................do hereby solemnly declare that to the best of my knowledge and belief, the information furnished in the return and the annexures and statements accompanying it relevant to the month / quarter / half year / year ending are correct complete and truly stated and in accordance with the provisions of the Kerala General Sales Tax Act, 1963 and the Kerala General Sales Tax Rules, 1963.

Place ..........	Signature and Name of the Dealer
Date ..........	Status in relation to business

INSTRUCTION FOR FILLING UP THE RETURN

1. Separate return shall be filed for each place of business with a consolidated return for all places of business.

2. In the case of goods taxable at sale point of taxation the turnover is the sale value.

3. In the case of goods taxable at the purchase point, the turnover is the purchase value.

4. The turnover of each class of goods subject to different rates of tax and ex-empted goods shall be shown separately.

5. Clear postal address with building number of Municipality, ward name, road name, pin code etc., shall be given wherever required.

6. As far as possible name of goods shall be entered as given in the schedules to the Act.

7. The turnover includes Intra and Interstate transaction. Export sales and Sales-tax collection, if any.

8. The return shall be signed by the proprietors, in the case of firm by any partner, in the case of company by any Director, in the case of Co-operative Society by its President or Secretary or b any other person who is duly authorised in this behalf in Form No. 11.

9. The return should be accompanied by proof of payment of tax due. If the tax due is not paid along with the return interest as provided in S. 23 (3) will accrue for the balance of tax due from the due date fixed for filing the return.

10. Cheque or demand draft shall be for the tax due rounded to the nearest rupee and shall be acceptable by the assessing authority and the Treasury concerned.

11. In the case of goods coming under the fifth Schedule the turnover on the first sale and last sale shall be shown separately.

12. The turnover liable to purchases tax under section 5A is the purchase value.

13. The turnover subject to turnover tax and under section 5A shall be shown sepa-rately under separate headings.