In exercise of the powers conferred by section 92 of the Kerala Value Added Tax Act,2003(30 of 2004),the Government of Kerala hereby make the following rules, further to amend the Kerala Value Added Tax Rules,2005, issued in G O (P) No.42/2005/TD dated 31st March,2005 and published as SRO No. 315/2005 in the Kerala Gazette Extraordinary No 675 dated 31st March,2005, namely:-
1. Short title and commencement.-
(1) These rules may be called the Kerala Value Added Tax (Amendment)Rules,2007.
(2) They shall come into force at once.
2. Amendment of the Rules.-
In the Kerala Value Added Tax Rules,2005,-
(1) in rule 2, clause (ab) shall be omitted.
(2) in rule 9,-
(a) in sub rule (1),-
(i) in clause (a) the word "and" occurring at the end shall be omitted.,
(ii) after clause (b) the following clause shall be inserted, namely:-
'(c) total contract receipts, in the case of a works contract,
(d) all receipts from transfer of right to use'
(b) in sub rule (2),-
(i) clauses (a) and (b) shall be omitted.,
(ii) in clause (c) for the words "conceded by the dealer" the words "as per accounts" shall be substituted.
(c) in sub rule (2A),-
(i) clauses (a) and (b) shall be omitted;
(ii) clause (c), the brackets and letter "(c)" occurring at the beginning shall be omitted;
(d) sub rule (3) and the table there under shall be omitted.
(3) in rule 10,-
(a) the existing rule shall be renumbered as sub rule (1) and clause (i) and proviso thereto shall be omitted;
(b) after sub rule (1), as so renumbered the following sub rule shall be inserted, namely:-
"(2)(a) In relation to a works contract in which transfer of property takes place not in the form of goods but in some other form, the taxable turnover in respect of the transfer of property involved in the execution of works contract shall be arrived at after deducting the following amount from the total amount received or receivable by the dealer for the execution of the works contract such as;
(i)labour charges for the execution of work,
(ii) charges for planning and designing and the architect's fee;
(iii) charges for obtaining on hire or otherwise, machinery and tools used for the execution of the works contract, or where the machinery is owned by the contractor, the interest paid on any loan taken for the purchase of the machinery;
(iv)cost of consumables used;
(v)cost of establishment and overhead charges of the dealer to the extent it is relatable to the supply of labour and service;
(vi)profit earned by the dealer to the extent it is relatable to supply of labour and services:
Provided that notwithstanding anything contained in clause (a) when the turnover arrived at after deducting the amounts mentioned in clause (a) falls below the cost of goods transferred in the execution of works contract, an amount equal to the cost of the goods transferred in the execution of works contract together with profit, if any, shall be the taxable turnover in respect of such works contract.
Explanation.- For the purpose of the proviso, cost of goods means the price of goods together with all expenses incurred by the contractor in bringing the goods to the work site.
(b) Where the actual turnover in relation to a works contract, in which the transfer of goods takes place not in the form of goods but in some other form, is not ascertainable from the books of accounts of the dealer or where the dealer has not maintained any accounts, the total turnover in respect of such works contract shall be computed after deducting labour and other charges as given in the Table below from the total amount of contract.
Explanation.- No deduction as per the above Table shall be allowed out of the total contract amount for the supply and installation of any machinery, equipment or any other system, where the goods involved are transferred in the "knocked down" condition (unassembled form) and assembled and installed, and the skill and labour employed for installation is only incidental to the supply of such goods.
(4) in rule 11,-
(a) In sub rule (1), after the second proviso, the following proviso shall be inserted , namely;-
"Provided also that in the case of a dealer in ornaments or wares or articles of gold, silver or platinum group metals eligible for payment of tax under clause (f) of section (8) shall file option for the year 2006-07 on or before 30th November, 2006.";
(b) after sub rule (6), the following sub rule shall be inserted, namely;
"(7) Where any additional machinery or machineries are installed by a dealer producing granite metals with the aid of mechanized crushing machine who had opted for payment of compounded tax under clause (b) of section 8, the details thereof shall be furnished to the assessing authority within fifteen days of such installation and the assessing authority shall thereupon revise the permission granted under sub rule (2).
(5) in rule 12,-
in sub rule (2), for the words and figures "on or before 31st day of July,2005" the words and figures "on or before 31st day of January,2006" shall be substituted;
(6).in rule 13,-
(a) in sub-rule (1A) for the words, figures and brackets "the limit specified in clause (ab) of rule (2)" the words "rupees five lakhs" shall be substituted;
(b) in sub-rule (4), after clause (a) the following clause shall be inserted, namely:-
"(aa). in the case of industrial units including those which have undertaken expansion, diversification or modernization the deduction or refund, as the case may be, shall be allowed in twelve monthly instalments from the date specified in the proviso to sub section (2) of section 11."
(7).in rule 15,-
(a) in sub-rule (3A), the following words shall be added at the end, namely;-
"except where goods so sent are sold in the course of interstate trade and tax is paid on such interstate sale in Kerala or are exported out of the territory of India, after such processing, if any."
(b) after sub rule (3A) the following sub rule shall be inserted, namely:-
"(3B). If the goods in respect of which input tax credit has been availed of are subsequently used, fully or partially, for purposes in relation to which no input tax credit is allowable under section 11, the input tax credit availed of in respect of such goods shall be reverse tax for the return period."
(8) in rule 17,-
(a) in sub rule (2), for the words "within twenty days from the date on which these rules shall come into force" the words and figures "on or before 15th day of February,2006" shall be substituted;
(b)after sub-rule (7A), the following sub-rule shall be inserted, namely;
"(7B). In the case of others who are liable to take out registration, the application form for registration shall be in Form No.1G."
(c) in sub-rule (8) ,-
(i)in clause (iii) after the word "Government Treasury" the words "or demand draft drawn in favour of the registering authority, payable at his headquarters" shall be inserted;
(ii)in clause (iv),-
(a)for the words "by a copy" the words "by an attested copy" shall be substituted;
(b)after the words "respective shares in the business", the following words shall be added, namely:-
"and a certified copy of the resolution to apply for registration and authorizing a partner to file application on its behalf";
(iii) in clause (v),-
(a)the existing entries shall be renumbered as sub-
clause (a) and in the sub-clause (a) so renumbered, for the words and symbol "Article of Association; and" the words "Articles of Association and of an attested copy of the certificate of incorporation" shall be substituted;
(b)after sub-clause (a), the following sub-clause shall be inserted namely;
"(b) a certified copy of the resolution of its Board of Directors to apply for registration and authorizing a Director/Manager/Secretary to apply on its behalf."
(iv)the existing clause (x) shall be renumbered as clause (xv) and,-
(v)before the clause (xv) as so renumbered the following clauses shall be inserted, namely:-
"(x). A notarized statement on stamp paper of value of rupees one hundred in the following format.
BEFORE THE REGISTERING AUTHORITY, ........ of office)
COMMERCIAL TAXES DEPARTMENT.
(On stamp paper of Rs.100)
AFFIDAVIT
I .. . . . . . . . aged.. . . . . . . . . . .. Son of/Daughter of/Wife of . . . .. . . residing at (full postal address with pin code). . . . . .. . . . do hereby solemnly affirm and state as follows:
I am the sole proprietor /Managing Partner /Managing Director /Director /Manager /Authorised Signatory for the dealer (full name and address with pin code.
I/We have started a business in the name and style of . . . . . . . . . .. . with effect from .. . .. .. . . . . I/We would like to deal with item/s........ Processing/ Trading /Import /Export /Purchase /Sales both Local/ Inter-State. (Here enter the nature of business operation)
I/We have myself signed in the application for registration under the Kerala Value Added Tax Act 2003/Central Sales Tax Act 1956. I am*/We are* not a benami of anybody else.
I / we / company own ........ Hectare .... Are of land comprised in survey No........ of .......... Village, ...... in ........ District and a building worth about Rs............ *(separate statements may be given if there are more than one plot /building) *There is no encumbrance on the above land /building/ *The land/building has been pledged for a loan of............ here furnish particulars of loan) Nobody else has conducted any business/industry. / *A business/ industry in the name ............ was being run in the premises where the business/industry in presently situated. I was /We were not in any way connected with that business/ industry.
I/We hold the following bank accounts:
I/We will intimate any change in the bank account to the Registering Authority.
*I/We have no sister concerns./ *The following are our sister concerns
No amount is due to Government by the above business by way of tax/ penalty./ An amount of Rs.............. outstanding from these business(es) to Government by the above business by way of tax/ penalty.
I/We have not applied for Registration under Kerala Value Added Tax Act, 2003 anywhere else in the State. I/We have no Sales Tax Registration under Kerala Value Added Tax Act, 2003/Central Sales Tax Act, 1956 in the State of Kerala.
I/We am conversant with the provisions of the Kerala Value Added Tax Act, 2003, Kerala Value Added Tax Rules, 2005, Central Sales Tax Act, 1956 and Central Sales Tax (Registration and Turnover) Rules, 1957 and undertake to comply with them.
I/We agree to keep correct and complete books of accounts of the business as prescribed under the above Act and Rules relating to the business transaction of the dealer.
I/We agree to produce the books of accounts whenever it is called for and also show the same before any Inspecting Authorities on demand. I agree to file statutory returns and pay tax regularly without default.
I/We are ready to remit the required Security Deposit demanded by the officer for registration under the Kerala Value Added Tax Act , 2003 and the Central Sales Tax Act ,1956.
I affirm that the information furnished above is true and that I am giving the statement voluntarily and not under the influence or pressure from any body else.
Dated this the . . . . . . . . . ..day of . . . . . .
Name and signature of the deponent
Solemnly affirmed and signed before me by the above deponent at my office at . . . . .. .. on this the . . . . . . . . . . . day of . . . . . . . . . . . . . . . . . .
Notary Public
Note:-*Strike out which ever is not applicable.
(xi). Attested copy of Lease Deed valid as on date of application or document proving ownership of premises for which registration is requested. Attestation is to be done by Bank Manager of the applicant.
(xii). Self-attested copy of Licence from Corporation/ Municipality/
GramaPanchayat for running the business excepting in the case of industrial estates/areas/ zones run by the Industries Department/Small Industries Development Corporation/Kerala Industrial Infrastructure Development Corporation and other State/ Central Government Departments/Agencies.
In case licence has not been received, a copy of the application fee remitted in this regard will suffice.
(xiii). Self-attested Copy of Provisional SSI Registration Certificate /IEM/Letter of Permission, if any.
(xiv) One self-addressed envelope of size 5'x11' stamped for Rupees twenty five ".
(d) after sub-rule (14), the following sub rule shall be inserted, namely:-
"(14A). The application for registration shall be disposed within the time limit specified under sub section (3) of section 16. The registration granted in accordance with sub rule (14) shall have effect from the date of filing of the application";
(9).after rule 17 the following rule shall be inserted, namely:-
"17A.-Compulsory Registration.-
(1)Where a dealer liable to be registered under the Act failed to get himself registered, the assessing authority shall register such persons under the Act compulsorily.
(2).The assessing authority shall conduct such survey and enquiry as regards the liability of such persons under the Act, before proceeding under sub-rule (1).
(3).The persons who are given registration under section 15A, shall be given a registration number under a separate District-wise series, and thereupon all provisions of the Act and Rules shall be binding on such person, but such persons shall not be entitled to any benefits accruing from such registration.
(4).Any person who has been granted registration under this Rule and subsequently applies for registration under section 15 of the Act may be granted registration under that section on fulfilling the conditions prescribed after canceling the registration granted under section 15A."
(10) in rule 21, in sub-rule (5), for the words and figures "on or before the tenth day of March of the year preceding" the words "on or before fifteenth day of April of" shall be substituted;
(11) after rule 21 the following rule shall be inserted, namely:-
"21A. (1) Every dealers satisfying the following criteria may be issued Green Cards by the Commissioner of Commercial Taxes under section 19A of the Act, namely:-
(a) Dealers with annual net tax remittance of minimum rupees fifty lakhs in the previous financial year.
(b)Dealers who have filed all returns in time without incurring any delay for the previous year
(c )Dealers who have submitted their statutory forms like Delivery Notes, and F Form within the stipulated period for the previous year.
(d) Dealers who have not been penalized by the Commercial Taxes Department for any offence for the previous three years.
(2) Every Green Card holder shall be entitled to the following facilities; namely:-
(a) Clearance of all their consignments at all Check Posts within two hours.
(b) Priority in issue of statutory forms like Delivery Note, C Form, F Form.
(c) Grant of statutory forms like Delivery Note, C Form, F Form, and
Salesman Permit in one hour of application.
(d) Grant of Branch Registration in one day within the same district and within three days in areas outside the district where the principal office is situate.
(e) Grant of Value Added Tax refund without pre-audit.
(f) Exemption from collection of advance tax.
(3) The Green Card shall be valid for a period of one year.
(4) The Green Card shall be invalidated, on penalizing the green card holder for violation of any provisions under the Kerala General Sales Tax Act, 1963, Kerala Value Added Tax Act, 2003 or the Central Sales Tax Act, 1956.
(5) The dealers who qualify the requirements under sub rule (1) may file application for getting Green Cards in Form No.46, in duplicate, to the Commissioner through the assessing authority, duly recommended by the concerned Deputy Commissioner";
(12). in rule 22,-
(a) in sub-rule (3), after clause (x) the following clauses shall be inserted, namely:-
"(xi) Copy of the balance sheet with trading/manufacturing and profit and loss account drawn up for the year where the dealer is not liable to file audit certificate as provided in section 42.
(xii) Statements regarding the details of statutory forms issued during the return period, such as the number and date of issue, to whom issued, turnover involved and commodities covered.";
(13) in rule 24,-
(a) in sub-rule (1),-
(i) after the words "under clause (e) of section 8" the words "or under clause (f) of section 6" shall be inserted;
(ii)after the words "any Autonomous Body" the words "and every works contractor" shall be inserted;
(iii)after the words "Form Nos" the figure and the symbols "10," shall be inserted;
(b). in sub-rule (2), for the words, figures and brackets "under sub-rule (3) of Rule 9" the words figures and brackets "under clause (b) of sub-rule (2) of rule 10" shall be substituted;
(14). in Rule 35,- in sub rule (1), the words "which ever is later" shall be added at the end;
(15) in rule 42, the proviso to sub-rule (1) shall be omitted;
(16). in rule 47 , in item (iii) of sub-rule (1), after the words "date of commencement of the Act." the words "and goods purchased from unregistered dealers in the state" shall be inserted
(17). in rule 47A. following proviso shall be inserted, namely:-
" Provided that the date of submission of application under the sub-rule (1) for the year 2005-06, shall be 31st December 2006";
(18). in rule 54, in sub rule (2), the following words shall be added at the end, namely:-
"The application as per clause (b) of sub section (4) of section 31 shall be in Form No 23C"
(19).in rule 58,after sub rule (20) the following sub rule shall be inserted, namely
"(21) In the case of dealers in ornaments or wares or articles of gold, silver or platinum group metals who had not exercised option under clause (f) of section 8, the Commissioner may, if found necessary, for reasons recorded in writing post officers not below the rank of an assessing authority in the business premises of such dealers to watch compliance of section 40 and on such posting the dealer shall provide such facilities to the officers for the discharge of their duties.
(22) When an officer is posted in the business premises of a dealer in accordance with sub rule (21), the officer shall ensure that the dealer is complying with the provisions of the Act and shall furnish a daily report to the Deputy Commissioners concerned."
(20).in rule 59 the following proviso shall be inserted, namely;-
"Provided that credit note claim shall be supported by debit notes and vice versa."
(21). in rule 60, the following proviso shall be inserted, namely:-
" Provided that a dealer registered under the Act having the head office situated outside the State shall file statement of accounts in respect of the activities in the State separately along with the consolidated Balance Sheet and Profit and Loss Account, if not drawn up separately in the Audit report".
(22). in rule 66;
"(a) in sub-rule (2) for the words "one thousand", the words"five thousand" shall be substituted;
(b) in sub rule (6), for clause (a) the following clause shall be substituted, namely:-
(a) The declaration referred in clause (d) of sub-section (3) of section 46 shall be in Form No 8F";
(23). in the Forms,-
(a) after Form No. 1F the following Form shall be inserted, namely:
Application For Registration under Kerala Value Added Tax Act ,2003
[See Rule 17 (7B)]
To
The Registering Authority
I/We............ of .......... at .......... behalf of the dealer/carrying on business whose particulars are given below hereby apply for a registration under the Kerala Value Added Tax Act 2003.
(i) I/We agree to abide by all the provisions of the Kerala Value Added Tax Act, the Rules made there under and any orders issued there under.
(ii)The fee prescribed has been paid and the chalan is enclosed
(iii) I/We .......................... declare that to the best of my/our knowledge and belief the information furnished herein is true and complete.
SCHEDULE
(For official use)
1. Date of receipt of Application.
2. Nature of order passed by the assessing authority in the application
3. Registration certificate No. and date, if any issued.
4. Date of issue of registration certificate.
Signature of the .Registering Authority";
(b) for Form No. 4 the following Form shall be substituted, namely:
Serial No. .............. (Not to be quoted) .
(Not Transferable)
[See Rule 17(14)]
(To be attested
by RA/AA)
This is to certify that registration under Section 16 of the Kerala Value Added Tax Act, 2003 has been granted to
1. This certificate is valid from ........ (date) until cancelled/ suspended/ surrendered and subject to renewal every year as per Rules.
2. This certificate is issued for the principal place of business/ branch place of business at ................ out whichever is not applicable).
3. Address of Branches (if any)
4. Address of godowns(if any)
5 Description of goods dealt with.
(c) for Form No. 4A the following Form shall be substituted, namely:
"Serial No. .............. (Not to be quoted) .
CERTIFICATE OF REGISTRATION
PRESUMPTIVE TAX DEALER
1. This certificate is valid from ........ (date)until cancelled/ suspended/ surrendered and subject to renewal every year as per Rules.
2. This certificate is issued for the principal place of business/ branch place of business at ................ ( Strike out whichever is not applicable).
3. Details of Branches (if any)
4. Details of godowns
(CASUAL TRADER)
(To be attested by Registering Authority/ Assessing Authority)
This is to certify that Sri/ Smt/ M/s ........................ (Here give the name of the dealer including trade name and address) has been registered as a casual trader under section 16 of the Kerala Value Added Tax Act, 2003.
2 This certificate is valid for three months from ................ unless otherwise cancelled.
3 This certificate is issued for the business place at ............ (complete address).
4. Description of goods dealt with.
Note:-Return in form no.10E shall be submitted latest by the 10th day of every month or within twenty-four hours of completion of last transaction on stoppage of the business as stipulated under Rule22 along with proof of remittance of tax";
FORM No.4C
PERMISSION FOR CONDUCTING EXHIBITION/EXCHANGE MELA ETC
(See Rule 17(29))
Permission No.
TIN/PIN
This is to certify that Sri/Smt./M/s.................... with trade name and address) has been accorded permission to conduct exhibition/exchange mela/prize scheme for sales promotion vide section 16(13) of the Kerala Value Added Tax Act, 2003.
1. This permission is issued for the activity at .. Address)
2. This permission is valid months from ................ unless otherwise cancelled.
3. Description of goods dealt with.
Note :-True and complete daily statement of receipts and disposals of goods shall be furnished to the assessing authority without fail";
(f) for Form No. 8 F, the following Form shall be substituted,namely:-
Declaration
{See Rule 66 (6) }
1.Name and address of the Consigner with Tax Identification Number &Central Sales Tax number
2. Name and address of the Consigner with Tax Identification Number &Central Sales Tax number
3. Registration No of Vehicle
4.Name and Licence No of the Driver
5 Name of transporting agency
6.Full description of the goods
7 Quantity
8. Details of transporting document
(Bill/Invoice/Deliver Note No and date)
DECLARATION
I............ consigner/consignee/representative hereby declare that the information furnished above are correct and complete.
Signature and Name";
(g) for Form No.10, the following Form shall be substituted, namely:-
THE KERALA VALUE ADDED TAX RULES,2005
FORM No. 10
RETURN
[for VAT Dealer]
(See Rule 22 (1))
Dealers Particulars
TIN
CST No.
Name & Address of the dealer
with Ph.No,FAX,email
a. Principal place
b. Branch(es)
Return furnished for :- Principal place/ Branch/s
A. TURNOVER DETAILS (VATABLE GOODS)
A. (1) SALES / DISPOSALS
(Rs.)
PART A(2) .. LOCAL PURCHASES TAXABLE UNDER SECTION 6(2)
[ Turnover of medicines included under this part shall not be included in Part A(1)]
PART A(3) .. TURNOVER MEDICINE OF DEALERS PAYING TAX UNDER SECTION 8
PART B - REVERSE TAX (With output tax liability)
PART C. TURNOVER OF PURCHASES (other than goods coming under 4th Schedule and u/s 6(2))
Note:- Purchase Statement with details of commodities to be annexed.
PART D. SPECIAL REBATE U/S. 12
* Proof of payment of entry tax to attach
PART E. Input Tax Credit on Capital Goods
PART F : DETAILS OF CREDIT NOTES & DEBIT NOTES
PART G : DETAILS OF TDS
PART H; Details of Bills/Invoices/Debit &Credit Notes/Delivery Chalans issued.
SUMMARY STATEMENT
TAX PAYMENT DETAILS
ENCLOSERS ATTACHED
1.
2.
3.
4.
5.
6.";
(h). for Form No. 13, the following form shall be substituted, namely:-
THE KERALA VALUE ADDED TAX RULES, 2005
FORM NO. 13
Audit Report
(See Rule 60)
Audit Report under section 42 of the Kerala Value Added Tax Act, 2003 in a case where the Accounts of the Business of a Dealer have been audited under any other law.
I/We have to report that statutory audit of ...... ............ and address of the dealer, Registration Certificate No................ was conducted by me /us/ M/s.................... .... in pursuance of the provisions of the...... .................... Act and I/We annex hereto a copy of my /our/ their audit report dated ..........................along with a copy each of the:
a. audited Profit and Loss Account for the year ended on ..................
b. audited Balance Sheet as at ..............
c. the documents declared by the relevant Act to be a part of, or annexed to, the Profit and Loss Account and Balance Sheet .
I/We have obtained all information and explanations which were necessary for the purpose of the audit under the Kerala Value Added Tax Act 2003 and examined the relevant records and information in relation to the particulars furnished by the dealer in respect of the annual return and statement of particulars in Form No.13A annexed.
In my/our opinion, proper books of account as required by law including Kerala Value Added Tax Act 2003 have been kept at the principal place of business and branches, if any, in the State of Kerala so far as appears from our examination of the books.
I/We have audited the claim of input tax credit, output tax, rebates, reverse tax and refunds, with reference to the invoices, vouchers and books maintained by the Dealer.
I /We have conducted my/our audit in accordance with Auditing Standards generally accepted in India. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in Form number.13A. I/We believe that my /our audit provides a reasonable basis for my/our opinion.
In my/ our opinion and to the best of my /our information and according to explanations given to me/us, the aforesaid claims put forth under the provisions of Kerala Value Added Tax Act, 2003, the particulars given in Form number 13A and the annexure thereto are true and correct , subject to my/our comments / observations annexed hereto .
Note :-
1. Delete whichever is not applicable
2. This report shall be signed by a Chartered Accountant as defined under the Chartered Accountants Act, 1949 (Central Act 38 of 1949) or a Cost Accountant as defined under the Cost and works Accountants Act, 1959. (Central Act 23 of 1959)
OR
AUDIT REPORT
Audit Report under section 42 of the Kerala Value Added Tax Act, 2003 in a case where the Accounts of the Business of a Dealer have not been audited under any other law.
I/We have examined the Balance Sheet as at 31st March ...... and the Profit and Loss Account for the year ended on that date, attached herewith, of M/s. ........ and address of the Dealer with Registration Certificate number......
I/We have conducted my/our audit in accordance with Auditing Standards generally accepted in India. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. I/We believe that my/our audit provides a reasonable basis for my/our opinion
We report that,-
(i) the Balance Sheet and Profit and Loss Account are in agreement with the books of account maintained at the principal place of business and branches, if any, in the State of Kerala.
(ii) in my/our opinion, proper books of account as prescribed by the Kerala Value Added Tax Act, 2003 have been kept by the Dealer so far as appears from my/our examination of the books.
(iii) I/We have obtained all the information and explanations which, to the best of my/our knowledge and belief, were necessary for the purposes of the audit under the Kerala Value Added Tax Act, 2003
(iv) In my/our opinion and to the best of my/our information and according to the explanations given to me/us, the said accounts, read with notes thereon, if any, give a true and fair view;
(a) in the case of the Balance Sheet, of the state of the affairs of the Dealer as at 31st March,.... and
(b) in the case of the Profit and Loss Account of the profit/loss of the Dealer for the year ended on that date.
I/We have audited the claim of input tax credit, output tax, rebates, reverse tax and refunds with reference to the invoices, vouchers and books maintained by the Dealer. I /We have conducted my/our audit in accordance with Auditing Standards generally accepted in India. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in Form number 13A. I/We believe that my /our audit provides a reasonable basis for my/ our opinion.
In my/ our opinion and to the best of my /our information and according to explanations given to me/us, the aforesaid claims put forth under the provisions of Kerala Value Added Tax Act, 2003 ,the particulars given in Form number 13A and the annexure thereto are true and correct , subject to my/our comments / observations annexed hereto.
Notes:-
1 Delete whichever is not applicable
2 This report shall be signed by a Chartered Accountant as defined under the Chartered Accountants Act, 1949 (Central Act 38 of 1949) or a Cost Accountant as defined under the Cost and Works Accountants Act, 1959. (Central Act 23 of 1959)
FORM NO. 13A
(See Rules 60)
The Assessing Authority
........................................
STATEMENT OF PARTICULARS
PART I
GENERAL INFORMATION
b. Presumptive Index Number
c. Central Sales Tax Number.
SIR No., date and designation of the Officer who conducted the inspection
PART II
FOR MANUFACTURING DEALERS
A - GENERAL PARTICULARS
B - MANUFACTURING & TRADING RESULTS
PART III
FOR TRADING DEALERS
C. CONSIGNMENT SALES
PART IV
A. TRANSFER OF RIGHT TO USE GOODS
B. SALE OF FIXED ASSETS
PART V
WORKS CONTRACT
Contract Receipts : (In the Case of a Contractor)
Ongoing Contracts
New Contracts
Total
B. Contract Awarded:
(In the case of an Awarder) *
* Including a Contractor who awards a sub contract.
Note: Annex separate statements containing the details of awarder, nature of work, work order and date, contract amount, contract receipts and tax paid details of individual contracts.
PART VI
A) STATEMENT OF INPUT TAX CREDIT ON CAPITAL GOODS
B) STATEMENT OF INPUT TAX CREDIT ON CAPITAL GOODS (VALUE BELOW THE LIMITS PRESCRIBED)
PART VII
A - FINANCIAL RESULTS
B - Payment details of Taxes
C - STATEMENT OF OTHER TAXES
Note : Attach separate statement of month wise payment, amount, date of payment, number of Cheque or DD, name of Bank or Treasury and location, of taxes paid / payable.
I ................................................... (Name of the authorized signatory) in my capacity as ....................... (designation) of ........................................................................................................ (Name and Address of the dealer) do hereby declare that the particulars given above are true and correct to the best of my / our knowledge, information and belief and all information furnished here are in accordance with our books of accounts and the annual return submitted as per Form number. ...............
Notes :- 1. The above statement shall be signed by the person authorised to sign the return under the Value Added Tax Rules, 2005.
2. The above particulars shall be prepared by the dealer and submitted along with Form No. 13 / 13A
Audit report in Form No.13 of the Kerala Value Added Tax Rules, 2005 is annexed.
NOTES
1. Dealers may suitably modify the manufacturing account giving the above particulars, depending on the nature of the activity.
2. Quantitative particulars of principle items may be given separately in a suitable format.
(j) after Form No.23 B, the following Form shall be inserted, namely:-
" THE KERALA VALUE ADDED TAX RULES, 2005
FORM No.23C
(See Rule 54(2))
Application to The Magistrate For Recovery of Tax
Under section 31(4)(b) of the Kerala Value Added Tax Act, 2003
The Magistrate
A sum of Rs.......... (rupees............ which is due from ................ TIN.................. account of tax, interest and penalty are in arrears as per section 31(4) (b) of Kerala Value Added Tax Act, 2003. I request you to recover the same as if it were on arrears of land revenue.
DETAILS OF AMOUNT
Authority
FOR OFFICE USE ONLY
VCR Number
Date and time of entry
Defect if any noticed
Signatury of officer with designation.";
(k) after Form No. 45, the following Form shall be inserted, namely:-
"THE KERALA VALUE ADDED TAX RULES 2005
FORM No.46
(See Rule 21(A))
Application For Green Card For the year 200...
DECLARATIONS
I.................. of.................... do hereby declared that all information furnished above are true and complete to the best of my knowledge and belief.
VERIFICTION REPORT
The above details have been verified with reference to the records maintained in this office and found correct.
By Order of the Governor
Secretary to Government
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport)
By the Finance Act, 2006 (22 of 2006), substantial changes have been brought in the Kerala Value Added Tax Act, 2003 (30 of 2004). Corresponding amendments have to be made in the Kerala Value Added Tax Rules, 2005 published as SRO No. 315/05 in the Kerala Gazette Extraordinary No. 675 dated 31..03..05 Government have decided to amend the said Rules accordingly.
The notification is intended to achieve the above object.