The Assam Value Added Tax Rules, 2005. Forms
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Body

THE ASSAM VALUE ADDED TAX RULES, 2005

FORM-13

[See Rule 17(1)/17(2)]

TAX RETURN

Original

Revised

TIN

2.	Tax period

3.	Name and style of the business
4	Address
5	Name of the goods dealt in

PART A

PURCHASES IN THE MONTH (INPUT)		Value excluding Tax	Tax Claimed
		(A)	(B)
6	(a) Non Creditable Exempt Purchase/Receipt	Rs.
	(b) Non Creditable Inter-state Purchases/Receipt	Rs.
	(c) Non Creditable Schedule IV Purchase/Receipt	Rs.
	(d) Schedule IV Purchase/Receipt Creditable under section 10(1A)	Rs.
7	1% Rate Purchases	Rs.	Rs.
8	4% Rate Purchases	Rs.	Rs.
9	5% Rate Purchases	Rs.	Rs.
10	13.5% Rate Purchases	Rs.	Rs.
11	Total Amount of input tax		Rs.

PART C

SALES IN THE MONTH (OUTPUT)		Value excluding Tax	Tax Claimed
		(A)	(B)
12	Exempt Sales	Rs.
13	Zero Rate Sales ... International Exports	Rs.
14	Zero Rate Sales ... Others (CST Sales)	Rs.
15	Other Exempt Sales	Rs.
16	Tax Due on Purchase of goods (a) 1% Rate Purchase	Rs.	Rs.
	(b) 2 % Rate Purchase	Rs.	Rs.
	(c) 4 % Rate Purchase	Rs.	Rs.
	(d) 5 % Rate Purchase	Rs.	Rs.
	(e) 9 % Rate Purchase	Rs.	Rs.
	(f) 12 % Rate Purchase	Rs.	Rs.
	(g) 12.5 % Rate Purchase	Rs.	Rs.
	(g) 13.5 % Rate Purchase	Rs.	Rs.
	(h) 16.5 % Rate Purchase	Rs.	Rs.
	(i) 22 % Rate Purchase	Rs.	Rs.
	(j) 27 % Rate Purchase	Rs.	Rs.
	(k) 27.5 % Rate Purchase	Rs.	Rs.
17	1% Rate Sales	Rs.	Rs.
18	4% Rate Sales	Rs.	Rs.
19	5% Rate Sales	Rs.	Rs.
20	13.5% Rate Sales	Rs	Rs.
21	Output tax		Rs.

PART D

SALES IN THE MONTH		Value excluding Tax	Tax Claimed
		(A)	(B)
22	(a) 1% Rate Sales (Fourth Schedule)	Rs.	Rs.
	(b) 2 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(c) 4 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(d) 9 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(e) 12 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(e) 12.5 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(f) 16.5 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(g) 22 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(h) 27.5 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(i) (i) 27.5 % Rate Sales (Fourth Schedule)	Rs.	Rs.
	(ii) Less set off for tax paid on proportionate purchase value of goods sold under section 10(1A)	Rs.	Rs.
	(iii) Tax due [(i)-(ii)]
	(j) Pre owned Cars (Rs. 3,000/- per car)		Rs.
	(k) Pre owned Cars (Rs. 3,000/- per car)
	(l) Tax paid Sales	Rs.
23	Output tax		Rs.

TAX CALCULATIONS :

24	Output tax (Part C (21) + Part D (23)	Rs.
25	Add/ Less : adjustment to output tax, if any (specify)	Rs.
26	Total Output tax [(24)+/-(25)]		Rs.
27	Input tax credit on purchases	Rs.
28	Add/Less : adjustment to input tax, if any (specify)	Rs.
	Add: ITC Balance brought forward from previous period	Rs.
29	Net Input tax credit [(27)+/-(28)]		Rs.
30	Tax payable [(26) -. (29)]		Rs.
	ITC Balance carried forward from to next period (29-26)
31	(a)Interest Payable		Rs.
	(b) penalty Payable		Rs.
32	Aggregate amount Payable		Rs.

PART F

TAX INFORMATION

32	Tax Paid	Rs.
33	Sales Tax deducted	Rs.
34	Adjustment against CST liability	Rs.
35	Tax Balance (Negative Amount denotes Excess paid)	Rs.
36	Refund Claim	Rs.

PART FF

38. Details of amount paid

Challan No.	Amount (Rs)	Date of payment	Bank Name	Branch Name


Total

Part-G

List of purchases against tax invoices from registered dealers witnin the State.

Sl No.	Name of Selling dealer	TIN of Selling dealer	Tax Invoices numbers and date		Commodity(ies)	value excluding tax	Tax claimed
Sl No.	Name of Selling dealer	TIN of Selling dealer	Sl No.	Number and date	Commodity(ies)	value excluding tax	Tax claimed
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

PART GG

List of purchases in course of INter-state Trade and Commerce

Sl No.	Name of Selling dealer with address	TIN of Selling dealer	Bill/Invoices number and date		Commodity(ies)	Total value
Sl No.	Name of Selling dealer with address	TIN of Selling dealer	Sl No.	Number and date	Commodity(ies)	Total value
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-H

Details of Credit notes received against purchases from registered dealers witnin the State.

Sl No.	Name of Selling dealer	TIN of Selling dealer	Credit Notes number and date		Commodity(ies)	Total amount excluding tax	Tax involved
Sl No.	Name of Selling dealer	TIN of Selling dealer	Sl No.	number and date	Commodity(ies)	Total amount excluding tax	Tax involved
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-I

List of stock transfer consignments received from other States

Sl No.	Name of the transferor with address	TIN of the transferor	Proforma Invoices numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of the transferor with address	TIN of the transferor	Sl No.	Number and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-J

List of sales to registered dealers witnin the State.

Sl No.	Name of Purchasing dealer	TIN of Purchasing dealer	Tax Invoices numbers and date		Commodity(ies)	Sale value excluding tax	Tax
Sl No.	Name of Purchasing dealer	TIN of Purchasing dealer	Sl No.	number and date	Commodity(ies)	Sale value excluding tax	Tax
			1
			2
			3
			---
			1
			2
			3
			---
Total

Part-K

Details of Credit notes issued against Sales retunred to registered dealers witnin the State.

Sl No.	Name of Purcahsing dealer	TIN of Purcahsing dealer	Credit Notes number and date		Sale bill/ Invoices No. and date	Total amount excluding tax	Tax
Sl No.	Name of Purcahsing dealer	TIN of Purcahsing dealer	Sl No.	number and date	Sale bill/ Invoices No. and date	Total amount excluding tax	Tax
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-L

List of stock transfer consignments sent to other States

Sl No.	Name of the transferee with address	TIN of the transfee	Proforma Invoices numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of the transferee with address	TIN of the transfee	Sl No.	Number and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-M

List of sales in the course of Inter-State trade or commerce

Sl No.	Name of Purcahsing dealerwith address	TIN of the Purcahsing dealer	Bill/Invoice number and date		Commodity(ies)	Sale Value excluding Central Sales Tax (CST)	Central Sales Tax (CST)
Sl No.	Name of Purcahsing dealerwith address	TIN of the Purcahsing dealer	Sl No.	number and date	Commodity(ies)	Sale Value excluding Central Sales Tax (CST)	Central Sales Tax (CST)
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-N

List of sales in export/in the course of export/to unit in Special Economic Zone (SEZ)

Sl No.	Name of Purchasing dealer with address	Country of the Purchasing dealer, if applicable	Invoice numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of Purchasing dealer with address	Country of the Purchasing dealer, if applicable	Sl No.	numbers and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

DECLARATION

I, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .do solemnly declare that to the best of my knowledge and belief the information furnished in the above statement is true and complete and that it relates to the period from . . . . . . . . . . . . . . . . . . to . . . . . . . . . .

It is further solemnly declared that all sales are vouched for and during the month ........... Nos. Of cash memos and ............... Nos of Credit memos are issued to the customer as per proper format

(Signature) . . . . . . . . . . . . . . . . . . . .

Status whether

Proprietor/Karta/Partner/Director/Manager/Chief Executive/Authorised signatory.

(Tick whichever is applicable)