THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 14
[See sub-rule (1) of rule 34]
For dealers not enjoying deferment or tax holiday or remission of tax u/s 118, and not paying tax at compounding rate under sub-section (3), or sub-section (3A), or sub-section (3B) of section 16 or sub-section (4) of section 18
PART - A
Purchases of goods meant for **direct use in business from dealers in
West Bengal against tax invoices and determination of I.T.C.
A
(Rs.)
(To be rounded off to the nearest rupee)
B
Purchases of goods in West Bengal on which purchase tax is payable u/s 11 *or/and u/s 12.
PART AA
Import of goods from outside the State and purchase made from within the State under section 5(3) of the Central Sales Tax Act,1956
PART B
Sales in the return period and calculation of output tax.
(a) Contractual transfer price of tax free goods [Sec. 18(2)(a)]
(b) Charges towards labour, service and other like charges [Sec. *18(2)(b) read with rule 30(1)/Sec. 18(3) read with rule 30(2)] [Enclose Annexure D]
(c) Amounts paid to sub-contractors [Sec. 18(2)(c)]
(d) #Other contractual transfer prices as prescribed in the rule(s) . . . .
[Sec. 18(2)(d)]
PART C
Monthly calculation of output tax, input tax credit, net tax credit, net tax payable, interest, etc.
[Sec. 22(17)]
Negative amount will be the excess amount
(dd/mm/yyyy)
(yyyymm)
I, (full name in block letters) ..........................................................................................declare that the information given in this return is correct and complete.
Notes:
10a. If there is difference between the amount of tax on actual computation as shown in 3B, 4B, 5B, 6B, 8B and 8aB and the amount of I.T.C. claimed, the amount of difference may be shown in 8xB.
10b. If there is difference between the amount of tax on actual computation as shown in 26B, 27B, 28B, 29B and 30B and the amount of output tax payable, the amount of difference may be shown in 30aB.