Docstoc

VAT FORM RT-V - Commercial Taxes Department

Document Sample
VAT FORM RT-V - Commercial Taxes Department Powered By Docstoc
					Part I (Details of turnover/transfers)
1. Gross Turnover (including value of debit notes):
Deductions:
2. Sales in the course of inter-state trade and commerce
3. Value of sales outside the state under section 4 of the Central Sales Tax Act,
1956
4. Value of goods returned within 6 months of sale under the Act
5. Export sales
6. Other allowable deductions [As per Box A]
7. Total of deductions [2+3+4+5+6]
8. Taxable turnover [1 - 7]
Ratewise bifurcation of output tax:
9 Description of sale
9.1 Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an
Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
9.1.1. MS
9.1.2. HSD
9.1.3. Natural Gas
9.1.4. ATF
9.2. Schedule II goods
9.3. Schedule III goods
9.4. Other taxable goods
9.5. Total sales of goods u/s 13(1) {(9.2)+(9.3)+(9.4)}[Details of dealer wise sales to be furnished as
per Box B]
9.6. Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this
return in terms of section 15(5)(a)
9.7. Turnover liable to Purchase tax
9.8. Excess of reverse credit [14 - 13] if 14 is greater than 13
10. Total Output tax [(9.1)+(9.5)+(9.6)+(9.7)+(9.8)]
Rate of tax       Turnover of sale   Tax payable




             1%
             4%
         12.50%
Part III (Details of purchases/receipts)


11. Value of Purchase/receipts during the quarter:                         Goods notified u/s 15(5)
11.1. Purchases from within the state [Details of dealer wise purchases to
be submitted as per Box C*]
11.2. Purchase from outside the state
11.3. Stock transfers receipts from within the state
11.4. Stock transfers receipts from outside the state
12. Total of purchase/receipts


* Need not furnish dealer wise sales of goods notified under section 15(5)
                                      Other taxable goods

Schedule IV goods (other Schedule I
than all kinds of liquor) goods             1%              4%   12.50%
Total
Part IV (Input Tax Credit and Tax payable)
13. Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during
the quarter
14. Reverse Credit [As per Box D]
15. Input tax credit on account of opening stock under rule 13
16. Input tax credit on account of capital inputs under rule 12
17. Unadjusted Input tax credit brought forward from previous quarter
18. Total Input tax credit for the quarter [13 - 14 + 15 +16 + 17]
19. Rebate under section 24(12) [to be claimed only if 10 is greater than 18 and to be computed on 10 - 18]
20. Surcharge payable under section 3A
21. Additional Tax payable under section 3AA
22. CST payable under Central Sales Tax Act, 1956
23. Total of output tax, surcharge, additional tax and CST (net of rebate)[10+20+21+22-19]
24. Tax payable for the quarter [23 - 18] if 23 is greater than 18
25. Input tax credit carried forward [18 -10] if 18 is greater than 10
Value   Tax
Part V (Payment Details)
26 Payment details:
26.1 By way of entry tax set-off, if any
26.2 By way of purchase tax paid (in case of a manufacturer only)
26.3 By way of advance tax, if any, paid under section 3(7)
26.4 By way of ITC brought forward, if any
26.5 By way of advance deduction under section 40 or 41

26.6 DD/cheque (specify number, dates of payments and name of issuing bank)
26.7 Cash
26.8 By way of adjustment on account of excess paid during any earlier month
of the same financial year (give details of computation of such excess and the
mode of its payment)
26.9 Any other mode eg. Deferment, etc. (specify mode)
 Box A (other allowable deductions)
aa. Deduction on account of:
(i). Sales of goods mentioned in Schedule I of the Act
(ii). Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil
Company (a list of different goods to be annexed to this return separately alongwith
their respective sales values) [Details of goods sold to different companies to be
submitted as per Box E-2]
(iii). Value of stock transfers within the state of Bihar
(iv). Amount of labour charges and other charges in case of a works contract
(v). Sale of goods on which tax has been paid on MRP at the time of their purchase in
terms of section 15(5)
(vi). Sale of petroleum products on which tax has been paid on the first point of sale u/s
13(2)(b) of the Act (a list of different goods to be annexed to this return separately
alongwith their respective sales values)
(vii). Sales to organisations specified in Schedule V.
Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}
Value
Box D (Reverse credit)
Reverse Credit on account of:
(i). Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a
manufacturing dealer
(ii). Intra-state stock transfers
(iii). Inter state stock transfers
(iv). Goods returned within 6 months of purchase by the dealer filing this return
(v). Transfer of the right to use goods, gifts or self-consumption
(vi). Sale of goods specified in Schedule IV
(vii). Sale of goods specified in Schedule I
(viii). Value of goods stolen, lost, or destroyed, if any
(ix). Total Reverse Credit [to be taken to line 14 of the return]
Value   Tax
Box F (Details of statutory forms submitted in support of claims)
                                   From              To
                                   Period(dd/mm/yyyy Period(dd/mm/yyyy
Type of form       Number of forms or dd-mon-yyyy)   or dd-mon-yyyy)
1. VAT D-III
2. VAT D-IV
3. VAT D-V
4. CST-Form C
5. CST-Form E-I
6. CST-Form E-II
7. CST-Form F
8. CST-Form H
9. CST-Form J
Value of forms

				
DOCUMENT INFO
Shared By:
Categories:
Stats:
views:15
posted:4/20/2010
language:English
pages:16