| KERALA
VALUE ADDED TAX RULES, 2005
TABLE
OF CONTENTS
[CLICK
ON THE CHAPTER HEADING TO SEE RESPECIVE RULES] |
| RULE |
DESCRIPTION |
| CHAPTER
- I
|
| 1 |
Short
title and Commencement |
| 2 |
Definitions |
|
|
| 3 |
Appellate
Tribunal |
| 4 |
Appointment
of Chairman of the Appellate Tribunal |
| 5 |
Pay,
Allowances and other conditions of services
of Chairman |
| 6 |
Settlement
Commission |
| 7 |
Appointment
of Chairman of the Settlement Commission |
| 8 |
Pay,
Allowances and other conditions of services
of Chairman |
|
|
| 9 |
Determination
of total turnover |
| 10 |
Determination
of taxable turnover |
| 10A |
Filing
of option for collection and payment of tax |
| 11 |
Filing
of option by dealers for payment of compounded
tax |
| 12 |
Determination
of Input tax credit in respect of opening stock |
| 12A |
Determination
of input tax credit or special rebate where
inputs are used in relation to taxable and exempted
goods |
| 12B |
Procedure
for claiming input tax credit or special rebate
or refund by agent |
| 12C |
Procedure
for claiming exemption or reduction in rates
of tax |
| 13 |
Determination
of input tax credit in respect of capital goods |
| 14 |
Procedure
for claiming special rebate |
| 15 |
Determination
of reverse tax |
| 16 |
Net
tax payable |
|
|
| 17 |
Application
for registration |
| 17
A |
Compulsory
Registration |
| 18 |
Use
of Electronic Identity Card |
| 19 |
Security
to be furnished by certain dealers |
| 20 |
Suspension
of Registration |
| 21 |
Issue
of permit |
| 21
A |
Issuing
Green Card |
|
SUBMISSION
OF RETURNS, ASSESSMENT AND
COLLECTION
OF TAX AND PENALTY |
| 22 |
Submission
of Monthly and Annual returns |
| 23 |
Submission
of return by casual traders |
| 24 |
Submission
of quarterly returns |
24
A |
Submission
of return by Government Contractors |
24
B |
Contractors
to file Declaration |
24
C |
Filing
of Returns by Dealers Holding CST Registration |
24
D |
Electronic
Filing of Returns |
| 25 |
Returns
to be submitted by the Head office and Branches |
| 26 |
Authorizing
banks for receipt of tax or other amounts |
| 27 |
Procedure
where the payment is made by cheque or Demand
Draft |
| 28 |
Procedure
where a cheque is dishonored |
| 29 |
Submission
of records by owners of vehicles and vessels
etc |
| 30 |
Submission
of returns by forwarding agency, clearing house,
etc |
| 31 |
Banks
to submit returns |
| 32 |
Awarder
to submit return |
| 33 |
Signing
and verifying of returns |
| 34 |
Mode
of submission of returns |
| 35 |
Recording
of reasons for rejection of return |
| 36 |
Self
Assessment |
| 37 |
Procedure
for audit visit |
| 38 |
Best
judgment Assessment |
| 39 |
Audit
assessment |
| 40 |
Assessment
of legal representative |
| 41 |
Collection
and payment of tax |
| 42 |
Deduction
of tax by awarder |
| 43 |
Notice
for further mode of recovery |
| 44 |
Calculation
of turnover when goods are sold for consideration
other than cash |
| 45 |
Declaration
in respect of sales deemed to be in the course
of export under Section 5(3) of the Central
Sales Tax Act, 1956 |
| 46 |
Refund
of input tax in case of sale of goods in the
course of interstate trade or commerce or transfer
to outside the state otherwise than by way of
sale in the course of interstate trade |
| 47 |
Refund
of input tax in case of sale or purchase of
goods in the course of export |
| 47A |
Refund
of input tax remaining unadjusted at the end
of the year |
| 48 |
Issue
of refund adjustment order |
| 49 |
Reimbursement
of tax to Foreign Diplomatic Missions, United
Nations’ Agencies |
| 50 |
Refund
payment order |
| 51 |
Granting
of installments by Assessing Authority |
| 52 |
Mode
of payment of Interest |
| 53 |
Payment
of penalty |
| 54 |
Mode
of recovery of tax and other amounts due |
| 55 |
Payment
of amount forfeited |
| 56 |
Reimbursement
of forfeited amount |
57 |
Refund
of interest |
|
57
A |
Issue
of Certificate for Claiming Deduction in Stamp
Duty |
|
CHAPTER – VI
INSPECTION
OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT
OF CHECK POSTS |
| 58 |
Maintenance
and preservation of accounts |
| 59 |
Credit
notes and debit notes |
| 60 |
Procedure
for Audit of accounts and certification |
| 61 |
Name
boards etc. in front of godowns |
| 62 |
Safe
custody and procedure on loss etc., of statutory
forms or declarations |
| 63 |
Search
and seizure of documents |
| 64 |
Mode
of disposal of seized properties |
| 65 |
Procedure
for the purchase of goods to prevent under valuation |
| 66 |
Establishment
of Check Posts and documents to be carried with
the goods |
| 67 |
Procedure
for inspection of goods in transit |
67A |
Collection
of Advance Tax |
| 68 |
Issue
of transit pass |
| 69 |
Procedure
for confiscation of goods and vehicles |
| 70 |
Procedure
for disposal of goods and vehicles confiscated |
| 71 |
Safe
custody of vehicle detained |
| CHAPTER
– VII
|
| 72 |
Filing
of appeal to the Deputy Commissioner (Appeals) |
| 73 |
Filing
of application under Sections 49, 57 or 59 |
| 74 |
Payment
of fees on interlocutory application |
| 75 |
Filing
of appeal to the Appellate Tribunal |
| 76 |
Procedure
in case of death of appellant or revision petitioner
pending proceedings |
| 77 |
Setting
aside of abatement |
| 78 |
Filing
of application seeking clarification |
| 79 |
Filing
of Application before the Settlement Commission |
| 80 |
Filing
of Appeal, Petition etc., to the High Court |
| 81 |
Jurisdiction
of Appellate or revisional authority |
| 82 |
Transfer
of appeal |
| 83 |
Transfer
of revision petition |
| 84 |
Disposal
of the appeal or revision petition irrespective
of jurisdiction |
| 85 |
Furnishing
of Security |
| 86 |
Communication
of order, etc |
| 87 |
Orders
to be given effect to |
| 88 |
Interest
payable by Government |
| CHAPTER
– VIII
|
| 89 |
Burden
of proof |
| 90 |
Sending
of report in case of death of a dealer |
| 91 |
Report
of dissolution of partnerships |
| 92 |
Sending
of report in certain cases |
| 93 |
Liability
of guardian, trustee, etc |
| 94 |
Liability
of Court of Wards, Official Trustee etc |
| 95 |
Payment
of traveling allowance and batta |
| 96 |
Production
of authorization |
| 97 |
Chartered
Accountant, Cost Accountant and Sales Tax Practitioner |
| 98 |
Payment
by cash, cheque or demand draft |
| 99 |
Procedure
for seeking Police assistance |
| 100 |
Use
of forms |
| 101 |
Issue
of notice or summons for the production of accounts |
