Application for Compounding and Renewal of Registration under KVAT Act, KGST Act and KTL Act

Last Date for filing Application for  renewal of registration under KVAT Act, KGST Act and KTL Act for the year 2015-16 is extended upto 15th may 2015.

CIRCULAR No. 12/15 Sub:- Time limit for filing application for compounding and registration renewal for the year 2015-16 extended – instructions issued.

Certain server related issues have caused a slowdown in the KVATIS software application which is being rectified. Consequently various trade organizations have requested the department to extend deadline for filing of application for compounding and renewal of registration.

In the circumstances the following instructions are issued.

1) The last date for filing option for the payment of compounded tax under Section 7 of KGST Act, Section 5A of KTL Act and Section 8 of the KVAT Act for the year 2015-06 is extended upto 20th May, 2015.

2) The last date for filing application for renewal of registration under KVAT Act, KGST Act and KTL Act for the year 2015-16 is extended upto 15th may 2015.

Sd/- COMMISSIONER

Know Kerala VAT TIN Dealer Details Search by Name or TIN Number

Search, Verify and know Kerala VAT Dealers TIN Details by Name or registered TIN Number. First 2 digit codes for Kerala State VAT TIN is 32, so all the Kerala State registered Dealer will have 32 as their starting two digit.  As per the VAT rule dealer can have single VAT TIN Number in his name.  This VAT TIN Number will remain same for CST registration. Now you can check Dealer details for Alappuzha (Alleppey), Ernakulam (Cochin), Idukki, Kannur, Kasaragod, Kollam, Kottayam (Kumarakom), Kozhikode (Calicut), Malappuram, Munnar, Palakkad, Thekkady (Periyar), Thiruvananthapuram, Thrissur, Wayanad, Varkala for Kerala state.

Following Details for the Dealer will be generated for the given TIN Number for Kerala Dealer

Name of the Dealer

TIN Number of the Dealer

CST Number of the Dealer

Dealer Address

Business Name

Effective Form

Cancellation on Date

Registration Status

Search Kerala State VAT TIN Details by TIN Number

Kerala VAT Dealer Detail Search

Download Kerala Vat Form Vat 18A

Download Kerala VAT FORM VAT 18A NOTICE FOR AUDIT VISIT UNDER SECTION 23(4)

As per Kerala vat Rule 37(2)

(1) The officer authorised under sub-section (3) of section 23 shall issue a notice to the dealer concerned in Form No.18 A. for conducting an audit visit on a date which shall not be within fifteen days from the date of the notice.

(2)The designated Officer may, by an order in writing, authorize not less than two audit officers to visit the place of business of any dealer and audit any returns, books of accounts any other records, stock statements and goods relating to any return period’

(3)The audit officer authorized in this behalf may, with due intimation to the dealer, enter any place of business and require the dealer, his employee or any other person found there assisting the dealer in carrying on business to make available all or any of the books of accounts or other records relating to any return period for audit and require them to prove the correctness of the stock statement and goods and thereupon the dealer or his representative shall render necessary facilities to the audit officers to conduct the audit.

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Download Kerala Vat Form No.25 C

Download Kerala VAT FORM No.25 C: Application for Duplicate ID card Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 18(4)

The dealer referred to in sub-rule (2) may file an application for the issue of a duplicate identity card in Form No. 25 C before the registering authority. (15) Where a certificate of registration or an electronic identity card issued under this section is lost, a duplicate certificate may be issued on payment of One hundred rupees in the case of registration certificate and two hundred and fifty rupees in the case of electronic identity card, subject to such conditions as may be prescribed.

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Download Kerala Vat Form No. 25B

Download Kerala VAT FORM No. 25B: Certificate for Granting Input Tax Credit on Capital Goods under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 13(2)

Where input tax has been paid in respect of the purchase of any goods including capital goods, except those goods coming under the Fourth Schedule, and such goods are either-

(i) sold in the course of export; or

(ii) sold in the course of inter-State trade or commerce; or

(iii) sent to outside the State otherwise than by way of sale in the course of inter- State trade; or

(iv) consumed in the manufacture of goods, other than those falling under the First Schedule or Fourth Schedule and the goods so manufactured are sent outside the State either by way of sale in the course of inter-State trade or commerce or otherwise; or

(v) used as Capital goods; the input tax paid on such goods shall be refunded to the person making such sales in the course of export or in the course of inter-State trade or commerce or sending such goods to outside the State, as the case may be, in such manner and subject to such conditions as may be prescribed:

Provided that the dealer claiming such refund shall not claim input tax credit on such purchases for any return period:

Provided further that where the goods are sent to outside the State otherwise than by way of sale in the course of inter-State trade or export or where the sale in the course of interstate trade is exempted from tax, the refund under this section shall be limited to the amount of input tax paid in excess of the rate specified under subsection (1) of section 8 of the Central Sales Tax Act 1956 (Central Act 74 of 1956) on the purchase turnover of such goods resold or used in the manufacture, as the case may be:

Provided also that in the case of capital goods, the refund of input tax will be allowed in such installments as may be prescribed.

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Download Kerala Vat Form NO. 23

Download Kerala VAT FORM NO. 23: Certificate under the Kerala Value Added Tax Act, 2003

As per Kerala vat rule 54(1)

Mode of recovery of tax and other amounts due-

Any officer proceeding to recover any amount under clause (a) of sub-section (4) of section 31 may forward a requisition under the provisions of the Kerala Revenue Recovery Rules along with a certificate in form No. 23

Any tax or any other amount due under this Act from a dealer or any other person may, without prejudice to any other mode of recovery, be recovered,

(a) as if it were an arrear of land revenue:

(b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him:

Provided that no proceedings for such recovery shall be taken or continued as long as such dealer or other person has, in regard to the payment of such tax or other amount, as the case may be complied with an order by any of the authorities to whom he has appealed or applied for revision, under the provisions of this Act.

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Download Kerala Vat Form NO. 35

Download Kerala VAT FORM NO. 35: Application for Impleading In Appeal/Revision In Case Of Death under The Kerala Value Added Tax Rules, 2005

As per Kerala vat Rule 76

Procedure in case of death of appellant or revision petitioner pending proceedings-

(1) If a person who has filed an appeal or revision or against whom any appeal or revision is pending before any authority under the Act, other than the High Court, dies before the conclusion of the final hearing of the same, the authorized representative appearing for the party or any of the legal representatives, shall, as soon as he comes to know of the death, inform the appellate orrevisional authority, as the case may be, about it. The authority concerned shall, thereupon, adjourn further proceedings to enable the impleading of the legal representatives of the deceased.

The application for impleading may be filed either by the party interested in getting final orders passed on the proceedings or by any legal representative of the deceased, even though not so interested. The Application shall be in Form No. 35

(2) If the application for impleading is not made within sixty days of the date of death of the party, the proceedings shall abate as regards the deceased.

(3) The proceedings referred to in sub-rule (1) shall not abate by reason of the death of any party between the conclusion of the final hearing, and the passing of the order, but the order may, in such case, be passed notwithstanding the death of the party and shall have the same force and effect as if it had been passed before the death took place.

(4) If a question arises in any such proceedings as to whether a person is or is not the legal representative of a deceased party, the appellate or revisional authority, as the case may be, may determine the question summarily after taking such evidences as it deems necessary or direct the person asserting to be the legal representative, to produce an order of a competent court to establish his assertion and adjourn the proceedings for the purpose.

(5) Where a pending proceedings referred to in sub-rule (1) abates, no fresh proceedings shall be started on the same cause of action.

(6) If during the pendency of any proceedings referred to in sub-rule (1) before any appellate or

revisional authority specified in the said sub-rule, the business of any party thereto is assigned to or devolves upon some other person, either wholly or in part, the appellate or revisional authority may, on the application of such assignee or other person, add him as a party to the proceedings.

(7) If a party to a proceedings referred to in sub-rule (1) becomes insolvent and his estate becomes vested in a Receiver, the latter may, at the instance of the assessing authority, be made, by leave of the appellate or revisional authority, a party to the proceedings.

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Download Kerala Vat Form No.25

Download Kerala VAT FORM No.25: Application for Input Tax Credit on Capital Goods under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 13(1)

Any dealer claiming input tax credit under sub-section (2) of section 11 in respect of capital goods shall apply to the assessing authority in Form 25 within thirty days from the date specified in the said sub-section along with copies of the tax invoice issued by registered dealers.

In respect of capital goods purchased by a dealer, input tax credit shall be allowed over a period of three years from the date of commencement of commercial production or from the date from which the capital goods are put to use, whichever is later, in such manner and subject to such conditions as may be prescribed.

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Download Kerala Vat Form NO. 20B

Download Kerala VAT FORM NO. 20B: Liability Certificate To Be Issued By The Assessing Authority To The Awarder/Works Contractor Before Final Payment Under The Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 42

(1) The declaration specified in sub-section (2) of section 10 shall be in Form No. 20, the quarterly certificate in Form No. 20 A and the liability certificate shall be in Form No. 20 B (2) Every awarder making deduction from the payments made to a contractor under subsection (1) of Section 10 shall pay the amount so deducted to the assessing authority, with whom the contractor is registered as a dealer, and if he is not so registered, to the assessing authority having jurisdiction over the area where the works contract is executed, by means of cheque or by a crossed demand draft in favour of the assessing authority within five days from the date of such deduction or by remitting the amount in the treasury in the name of the contractor within such period and producing the Chelan before such authority, along with a statement in Form No. 20C, within five days from the date of such deduction:

Provided that no amount shall be deducted under sub-section (1) of section 10 if there is no transfer of goods involved in the execution of the works contract or the goods which are transferred in the execution of the works contract are only those falling under the First Schedule or where the payment relates to that portion of a contract which relates to transfer of goods involved in the execution of works contract other than those executed in the state.

(3) Where a works contractor has opted for payment of tax at compounded rates in accordance with the provisions of section 8, the awarder may deduct tax at the compounded rate, where a specific provision is incorporated in the contract or where the contractor produces the liability certificate issued by the assessing authority in Form No. 20 B. The tax so recovered shall be remitted to Government as provided for under sub-rule (2) above.

(4) Where an awarder deducts tax under sub- rule (2) or sub-rule (3) from the payment due to any contractor, he shall issue a certificate to such contractor in Form No.20 F

(5) Notwithstanding anything contained in sub-rule (2) or sub-rule (3), any contractor who pays tax regularly in accordance with the rules, on production of a certificate issued to that effect by the assessing authority in Form. No. 20 E, shall be entitled to payment of the contract amount without deduction of sales tax due on the contract for the period and to the extent of the works contract specified in the certificate.

(6) Any contractor may apply to the assessing authority in Form No.20 D for the issue of such certificate. The assessing authority, if it is satisfied that the applicant complies with the requirement of sub-rule (5), may issue a certificate in Form No. 20 E

(7) Notwithstanding anything contained in sub-rule (2), if the total turnover in respect of a contractor for a year does not exceed the assessable limit prescribed under Section 6, the amount(s) recovered and remitted by any awarder under sub-rule (2) for the period shall be refunded or adjusted, as the case may be, by the assessing authority.

(8) The amount deducted by the awarder from the payments due to the contractor and remitted under sub-rule (2) shall be adjusted against the tax or other amount due from the contractor for the return period during which such deduction is made.

(9) Where the awarder supplies any material to the contractor for use in the works contract and the price of the goods is deducted from the payment made to the contractor, the awarder shall furnish the details to the assessing authority along with the return filed under Rule 32.

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Download Kerala Vat Form NO. 20C

Download Kerala VAT FORM NO. 20C: Statement to Be Filed By the Awarder When Tax Is Paid In Under the Kerala Value Added Tax Rules, 2005

As per Kerala vat rule 42(2)

Every awarder making deduction from the payments made to a contractor under subsection (1) of Section 10 shall pay the amount so deducted to the assessing authority, with whom the contractor is registered as a dealer, and if he is not so registered, to the assessing authority having jurisdiction over the area where the works contract is executed, by means of cheque or by a crossed demand draft in favour of the assessing authority within five days from the date of such deduction or by remitting the amount in the treasury in the name of the contractor within such period and producing the Chelan before such authority, along with a statement in Form No. 20C, within five days from the date of such deduction:

Provided that no amount shall be deducted under sub-section (1) of section 10 if there is no transfer of goods involved in the execution of the works contract or the goods which are transferred in the execution of the works contract are only those falling under the First Schedule or where the payment relates to that portion of a contract which relates to transfer of goods involved in the execution of works contract other than those executed in the state.

(1) Every awarder shall deduct from every payment, including advance payment, made by him to any works contractor liable to pay tax under section 6, in relation to any works contract awarded, the tax payable by the contractor in respect of such contract under that section, whether the transfer of goods involved in the execution of works contract is in the form of goods or not, and remit it to Government, in the prescribed manner, within five days from the date of such deduction. Every such awarder shall also file such return as may be prescribed.

(2) For the purposes of sub-section (1) the awarder shall obtain from the contractor a declaration in the prescribed form, showing his tax liability in relation to such works contract:

Provided that the awarder shall obtain from the contractor quarterly certificate issued by the assessing authority showing the tax liability or tax remittances, as the case may be, of the contractor in relation to the contract up to the end of the previous quarter.

Provided further that the awarder shall, before making final payment to the works contractor in respect of any contract, obtain a liability certificate from the assessing authority.

(3) If any awarder effects any payment without deduction of the tax as provided under sub-section (1) or after making such deductions, fails to remit the same to Government within the time limit specified under the said sub-section, the awarder and any person or persons responsible for such deduction on behalf of the awarder, including a Director, Manager, Secretary or other officer of a company, shall be jointly and severally liable for payment of such amounts to the Government forthwith as if it were a tax due from him.

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