THE WEST BENGAL VALUE ADDED TAX RULES, 2005
FORM 14D
[See sub-rule (1) of rule 34]
For dealers enjoying deferment or tax holiday or remission of tax under section 118
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
B
Purchases of goods in West Bengal on which purchase tax is payable u/s 11 *or/and u/s 12, and determination of I.T.C.
PART AA
Import of goods from outside the State and purchase made from within the State under section 5(3) of the CST 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.
(Rs.)
u/s 22(8A). [Enclose Annexure G].
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: