FORM 88A
[See rule 44(3A)]
Self Audit Statement under section 30E of the West Bengal Value Added Tax Act, 2003.
(Rs.)
18. Determination of input tax credit (i.e. I.T.C.) on goods on which I.T.C. is available u/s 22(4).
19. Input tax credit (i.e. I.T.C.) on stock of goods under rule 22, if any.
[Should = (A) + (B) - (C) - (D) - (E), If not, specify reason(s) in a separate sheet]
It is certified:
(i) That the turnover of sales as given in 14(C) & 14(E) * and/or taxable contractual transfer price as given in 16(C) are *in agreement/not in agreement with the turnover of sales * and/or taxable contractual transfer price as disclosed in the returns. [A reconciliation statement showing the reasons for disagreement, if any, is to be enclosed]
(ii) That total import of taxable goods through waybill was Rs......................and declaration(s) in *Form F/Form C have been issued as follows:-
(iv) That sales in the course of inter-State trade or commerce, within the meaning of section 3(a) of the Central Sales Tax Act, 1956 during the year was Rs.................., and declaration(s) in Form C *have/have not been received in full for the same.[Details of cases where such forms have not been received are to be enclosed]
(v) That sales in the course of inter-State trade or commerce, within the meaning of section 3(b) of the Central Sales Tax Act, 1956, during the year was Rs......................., and declaration(s) in Form C and the relevant certificate(s) in Form E-I/E-II *have/have not been received in full for the same. [Details of cases where such forms have not been received are to be enclosed]
(vi) That no input tax credit or input tax rebate has been claimed on invoices other than tax invoices in respect of purchases made from registered dealers within the State of West Bengal.
(vii) That no input tax credit or input tax rebate has been claimed on capital goods (excluding components, spare parts and accessories of plant and machinery), which were not capitalized during the year.
(viii) That no input tax credit or input tax rebate has been claimed on goods or purchases as specified in the negative list.
(ix) That no payment in cash/bearer cheque has been made to any supplier during a day in excess of rupees twenty thousand [refer to rule 19(8)].
Schedule A
PART I
[For works contractors claiming deduction for labour, service and other like charges not ascertainable from books of accounts under rule 30(1)]
(Rs)
PART II
[For works contractors claiming deduction for labour, service and other like charges not ascertainable from books of accounts under rule 30(2)]
TABLE A
Statement about deduction for labour, service and other like charges and computation of tax on taxable contractual transfer price u/s 18(3) read with rule 30(2) [i.e. deduction and computation using the Table given in rule 30(2)]