hmwnpy \nipxn hip v hmäv dnt«cþ^benmv klmbn

1 hmwnpy \nipxn hip v ticf kà mà hmäv dnt«cþ^benmv klmbn {]kn²oicww hmwnpy\nipxn hip v Xncph\ ]pcw 2008 hm v dnt C ^benmv klmbn

2 ktµiw kwøm\ hmwnpy\nipxn hip v \hoicn p Xnsâ `mkambn I¼yq «ÀhÂ cww XzcnXKXnbnÂ ]ptcmkan pibmwv. hnhc kmt XnI hnzybnep mb hfà Imcy aamb \nipxn kamlcw{]hà \ fnte v hym]n n p Xnsâ `mkambn cpnìà snbvx apgph³ hym]mcnifptsbpw \nipxn dnt«wpiä C.^benwKv aptj\ kaà n m\pff kwhn[m\w 01.01.2009 apxâ \S nâ hcp phm³ kà mà B{Kln p p. sndpins hym]mcniä v Cu cwk p mhm\nsbpff _p²nap«piä ]cnlcn phm³ FÃm PnÃIfnepw A b skâdpiä aptj\ kup\y C.^benwKv kwhn[m\amwv \S nâ hcp p Xv. C c nâ [ocamb NphSpsh p \S p BZy kwøm\ amwv ticfw. \nipxn kamlcww Imcy aam m\pw dnt«kaà Ww elqicn m\papxip Cu DZya nâ kàæmß\m klicn v hnpbn n Wsa v FÃm hym]mcn hyhkmbn kplr p tfmspw Rm³ A`yÀ n p p. tum. Sn.Fw. txmakv sfkiv [\Imcy a{ n.

3 AhXmcnI VAT cpnkvt{sj³ FSp n«pff FÃm UoeÀamÀ pw AhcpsS dnt«wp IÄ CeIvt{SmWnIv am[ya neqss ^bâ sn p Xn\v C ybnemzyambn kuicyw e`yam nbncn p Xv ticf kwøm\amwv. UoeÀamcpsS kuicymà w CâÀs\äv kuicyw Dff FhnsS sh v thwsa nepw dnt«cþ ^bâ sn mhp XmWv. CâÀs\äv kuicyw e`yaãm UoeÀamÀ v AhcpsS dnt«kup\yambn A b CþskâdnÂ IqSn ^bâ sn m\pff Ahkcw ]pxphàj nâ XpS w Ipdn p p. Hcp e n Adp]Xn\mbnct mfw hcp UoeÀamcpsS {Ib hn{ib hnhc Ä tijcn p hbv m³ kpköamb Umäm skâà \ap p v. Cuþdnt«WnÂ \n pw e`yamip hnhc Ä t{imuoicn v hnhn[ fmb dnt mà«piä X mdm p Xn\pw BbXneqsS \nipxnsh«n nsâ ]gpxpiä Gsd psd CÃmXm phm\pw \ap mhpw. aqeyhà²nx \nipxn k{¼zmb nâ Nc pifpss Hmtcm hn]w\l«nepapff aqeyhà²\hn\v \nipxn hkqemt Xmbp v. AtXkabw ap³l«nâ \ÂInb \nipxn v Ingnhpw \ÂIWw. CeIvt{SmWnIv kwhn[m\ nâ kwøm\ nse apgph³ cpnìà snbvx apgph³ hym]mcnifpssbpw {Ib hn{ib Ä kpxmcyamb coxnbnâ ]cntim[n mhp XpamWv. CXv hymp C³]p«v s{iunäv IW nâ DÄs Sp m {Ib hn{ib Ä F nh I p]nsn p Xn\pw XZzmc dh\yq hcpam\ nâ KWyamb hà²\hp m p Xn\pw klmbn p p. FÃm UoeÀamÀ pw VAT return Cþ^bÂ kuicyw e`yam p XneqsS hmwnpy\n IpXn hip nsâ k¼qà I¼yq«ÀhÂ cww F kz]v\w ChnsS km m Xv cn s SpIbmWv. Cu kwcw`w km[yamip Xn\v A{im w ]cn{ian kl{]hà Isc Rm³ A\ptamZn p p. kkvt\lw ]n. amc]mwvuy³, sf.f.fkv. I½ojWÀ, hmwnpy \nipxnhip v hm v dnt C ^benmv klmbn

4 DffS w F mwv dnt«? 5 F mwv Cþdnt«? 5 BscÃmamWv Cþdnt«^bÂ sn p Xv? 5 dnt«f{x Xcap v? 5 F s\ Cþdnt«sN mw? 5 F s\ A b skâà aptj\ hmäv Cþdnt«^bÂ sn mw? 6 o t^mw \¼À 10 dnt«. 6 o t^mw \¼À 10 A dnt«. 37 o t^mw \¼À 10 B dnt«. 42 o t^mw \¼À 10 C dnt«. 61 o t^mw \¼À 10 D dnt«. 65 o t^mw \¼À 10 DA dnt«. 75 o t^mw \¼À 10 E dnt«. 81 o t^mw \¼À 10 F dnt«. 85 o t^mw \¼À 11 A dnt«. 92 o t^mw \¼À 11 B dnt«. 96

5 F mwv dnt«? Hcp UoedpsS Hcp amks {Ib hn{ib fpss kzbw km ys Sp nb kw n ]vxcq]amwv dnt«. F mwv Cþdnt«? Hcp UoedpsS Hcp amks {Ib hn{ib fpss kzbw km ys Sp nb hnhc Ä I¼yq«dnse CâÀs\äv kwhn[m\ neqss KVATIS F tkm^väv shbdnâ tcjs Sp p {]{InbbmWv Cþdnt«. BscÃmamWv Cþdnt«^bÂ snt Xv? hmwnpy\nipxn B^okpIfnÂ \n v TIN AYhm PIN cpnkvt{sj³ FSp n«pff FÃmhÀ pw Cþdn«^bÂ sn mhp XmWv. dnt«f{x Xcap v? hnhn[ Xc nâ s «UoeÀamÀ v \nýnx dnt«t^mw D v. Ah C{]ImcamWv. 1. t^mw \¼À 10 þ TIN cpnkvt{sj³ FSp v {Ibhn{Ibw \S p hà {]Xnamkw ^bâ snt XmWnXv. 2. t^mw 10 Fþ PIN cpnkvt{sj³ FSp v {Ibhn{Ibw \S p hà ss{xamkw ^bâ snt XmWnXv. 3. t^mdw 10 _nþicmà ]WnsN p hà ss{xamkw ^bâ snt XmWnXv. 4. t^mdw 10 kn þ IcmÀ ]Wn \ÂIp AhmÀUÀ ss{xamkw ^bâ snt Xm WnXv. 5. t^mdw 10 UnþtIm¼u nwkv k{¼zmbw kzoicn {Ijv saäâ, hountbm sse{_dn XpS nbhà ss{xamkw ^bâ snt Xv. 6. 10 Un F þ tim¼u nmv k{¼zmbw kzoicn kzà hym]mcniä, _màtlm«epiä XpS nbhà {]Xnamkw ^bâ snt XmWv. 7. t^mdw 10 C þ XmevImenI _nkn\êv \S p Xn\v cpnkvt{sj³ FSp n«påhà {]Xnamkw ^bâ snt XmWnXv. 8. t^mdw 10 F^v þ TIN cpnkv{sj\på kà mà, AÀ²kÀ mà, Xt±i kzbw`cw Øm]\ Ä ss{xamkw ^bâ snt XmWXv. 9. t^mdw 11 F þ ]màkâ GP³knIÄ ^bâ snt XmWnXv. 10. t^mdw 11 _n þ TIN cpnkvt{sj\på _m piä ss{xamkw ^bâ snt Xm WnXv. F s\ C þ dnt«sn mw? CâÀs\äv kwhn[m\apå GsXmcp hyàn pw Cþdnt«kaÀ n mhp XmWv. CâÀs\änÂ \n pw www.keralataxes.in F sh_v sskäv skà v sn pi. sh_vsskäv kv{io\nâ e`yamhpt¼mä efiling return F `mkw Ivfn v snbvxv Cuþdnt«^bÂ sn mhp XmWv. Cu tkm^väv shbdnâ hnhc Ä tcjs Spt coxnsb pdn v e filing tutorial F `mkhpw sh_vsskänâ e`yamwv. sh_vsskänâ Cþ^benwKv n v sn pt¼mä e`n p kv{io\nâ UoedpsS User ID bpw Password Dw \ÂInbmÂ am{xta Cu ^benwkv XpScm\mhp. Hcp hym]mcn v hm v dnt C ^benmv klmbn

6 \ÂInbn«pff TIN AYhm PIN \¼À Xs bmwv User ID. Hmtcm UoeÀ pw Password AhcpsS hmwnpy\nipxn Imcymeb nâ \n pw e`n p XmWv. Hcn Â Cu Password D]tbmKn mâ UoeÀ v Bhiysa nâ kuicymà w Password Ft mä thwsa nepw amämhp XmWv. Password \ÂIn temkv C³ snbvxmâ UoedpsS dnt«kw_ôamb hnhc Ä AXmXp kv{io\nâ tcjs Sp mhp XmWv. F s\ A b CþskâÀ aptj\ hmäv dnt«^bâ sn mw. UoeÀ v CâÀs\äv kwhn[m\w CsÃ nâ A b CþskâÀ aptj\ X fpss hmäv dnt«kup\yambn ^bâ sn mhp XmWv. hmwnpy\nipxn hip v sxcsªsp n«pff A b þ CþskâdpIÄ v User ID bpw Password Dw \ÂInbn«p v. AhÀ v www.keralataxes.in sh_vsskänâ temkv C³ snbvxmâ Cþ^benwKv kv{io³ ImWmhp XmWv. AhnsS ho pw UoedpsS User ID bpw Password Dw tcjs Sp n temkv C³ snbvxv Cþ^benwKv sn mhp XmWv. t^mw \¼À 10 dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. At mä ZriyamIp kv{io\nâ Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. At mä Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p. File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Upload Sales Invoice þ hnâ]\ _nãpiä tcjs Sp p Xn\v ChnsS n v sn pi.

7 Upload Purchase Invoice þ hm Â _nãpiä tcjs Sp p Xn\v ChnsS n v sn pi. Print Form 10 dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi a) AÊkvsaâv CbÀ sxcsªsp pi (2008þ2009) b) dnt«sss v sxcsªsp pi [HdnPn\Â (original)] c) dnt«]ocouv sxcsªsp pi [amkw (month)] (G{]nÂ amkw apxepff dnt«wpiä {Iaambn XpS nbmâ am{xta CeIvt{SmWnIv ^benwkv \S m³ Ignbq. km¼ nihàj nsâ CSbv pff GsX nepw amks dnt«wpiä Cuþ^benwKv \S m³ Ignbp XÃ.) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. kwøm\ n\i v hnâ]\ \S nb Nc pifpss hnhc Ä tcjs Sp m³ A1Sales (Local) n v sn pi hm v dnt C ^benmv klmbn

8 A ÀkwØm\ hnâ]\ \S nb Nc pifpss hnhc Ä tcjs Sp m³ A2 Sales (Interstate) n v sn pi acp phym]mc nsâ tstwmhà tcjs Sp p Xn\v A3 Medicine Turnover n v sn pi cpnkvt{sj³ CÃm hcnâ \n papff hm Â tcjs Sp p Xn\v A4 Local Purchase u/s 6(2) n v sn pi \memw]«nibnse hnâ]\\nipxn _m[iamb tstwmhà tcjs Sp p Xn\v A5 Turnover under IV Schedule n v sn pi kwøm\ n\v ]pdt pff Nc pssiamäw kw_ôn hnhc Ä tcjs Sp p Xn\v AA Stock Transfer Out n v sn pi Xncn S Â \nipxn kw_ôamb hnhc Ä tcjs Sp p Xn\v B Reverse Tax n v sn pi hm epiä kw_ôamb hnhc Ä tcjs Sp p Xn\v C Purchases n v sn pi kwøm\ n\it pff Nc pssiamäw kw_ôamb hnhc Ä tcjs Sp p Xn\v CA Stock Transfer In n v sn pi {]txyim\piqeyw kw_ôamb hnhc Ä tcjs Sp p Xn\v D Special Rebate n v sn pi 5 e n\v taâ hne hcp aqe[\hkvxphnsâ C³]p«v SmIvkv {IUnäv kw_ôamb hnhc Ä tcjs Sp p Xn\v E1 IPT on Capital (>5 lakhs) n v sn pi. 5 e n\v Xmsg hne hcp aqe[\hkvxphnsâ C³]p«v SmIvkv {IUnäv kw_ôamb hnhc Ä tcjs Sp p Xn\v E2 IPT on Capital ( <5 lakhs) n v sn pi s{iunäv t\m«pw su_näv t\m«pw kw_ôamb hnhc Ä tcjs Sp p Xn\v F Credit & Debit Notes n v sn pi ap³iqà \nipxn kw_ôamb hnhc Ä tcjs Sp p Xn\v G Advance Tax n v sn pi hym]mcn D]tbmKn _nâ \¼À tcjs Sp p Xn\v H Bill / Invoice Issued n v sn pi HSpt Xmb \nipxnbpss Npcp w tcjs Sp p Xn\v I KVAT Summary n v sn pi \nipxn HSp nb hnhc Ä tcjs Sp m³ J Tax payment n v sn pi dnt«wnt\mssm w DffS w sn p tcjifpss hnhc Ä tcjs Sp m³ Enclosures n v sn pi

9 kwøm\ n\i v hnâ]\\s nb Nc pisfkw_ôn hnhc Ä tcjs Sp m³ A1 Sales (Local) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part A TURNOVER DETAILS A(1) Sales/Disposal (Local) Commodity Schedule entry Rate of Exemption Total Turnover with sub entry tax claimed 1 (1) Sales (Local) 2 3 4 5 Taxable Turnover 6 Output Tax Output Tax Due Collected 7 8 Sub Total (1) (2) Transfer of right to use Sub Total (2) (3) Others (Specify) Sub Total (3) Total A (1a) =[1+2+3] A(2) Sales Disposal (Interstate) 1. {Ibhn{Ibw \S nb coxn (Nature of transaction) 2 {Ibhn{Ibw \S nb Nc p IÄ (Commodity) {Ibhn{Ibw \S nb coxn skeivsv sn pi 1) kwøm\ n\i v hnâ]\ \S nbh (Local Sales) 2) D]tbmKn m\på AhImiw \ÂInbh (Right to use) 3) aäpffh (Others) enìnâ \n pw Nc piä XncsªSp pi 3 GXp ]«ni (Schedule) Nc piä XncsªSp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs hm v dnt C ^benmv klmbn

10 5 kup\y\nc piä (Concession Type) knìw kzbtah \nipxn \nc v \nà bn p XmWv. 1) kup\y\nc v CsÃ nâ ^pätdäv (Full rate) XncsªSp pi 6 kup\y\nc v (Concession Rate) 7 sam w hnäphchv (Total Turnover) 8 \nipxn CÃm hnäphchv (Exemption claimed) 9 \nipxn hnt[bamb hnäphchv (Taxable Turnover) 10 ]ncns Sp \nipxn (Output Tax Collected) 11 ]ncns Spt \nipxn (Out put tax dues) 2)\nIpXnbpsS ]IpXn \nc v am{xw th nhcp hà (Iymâo³ skbnâkv) XncsªSp pi 3)\nIpXn _m²yx CÃm {]txyi km¼ ni tajeiä v hnâ]\ \S nbxv kw_ôn v (kvs]jyâ C twmanivtkm ) XncsªSp pi 4) D]tbmKn m\pff AhImiw \ÂInbXphgn In«nb XpIbpsS \nipxn \nc v (Transfer to right to use) XncsªSp pi 5) e Zzo]nte pff hnâ]\ XncsªSp pi kup\y\nc pifnâ GsX v sxcsªsp mâ AXmXnsâ \nipxn \nc v am{xw {]Xy s Sp XmWv. sam w hnäphchv sss v snbvxv simsp pi \nipxn hnt[baãm hnäphchv sss v snbvxv tcjs Sp pi. knìw kzbtah Ch \nà bn psimffpw. ]ncns Sp \nipxn sss v snbvxv simsp pi. sam w hnäphchpw \nipxn _m[yxbn Ãm hnäphchpw tcjs Sp nbmâ knìw kzbta CXv ImWn pxcp XmWv. 12 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi {][m\s «Imcyw þhu«v]p«v SmIvkv simsp p Ahkc nâ tkmjyâ skiyqcnän skêv (CESS) AXnt\msSm w tnà m³ ]msnã.

11 A ÀkwØm\ hnâ]\ \S nb Nc pifpss hnhc Ä tcjs Sp m³ A2 Sales (Interstate) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv (1) InterstateSales Sub Total (1) (2) Export Sales Sub Total (2) (3) Sales in the course of export Sub Total (3) Total A (1b) =[1+2+3] A(2) Sales Disposal (Interstate) 1. {Ibhn{Ibw \S nb coxn (Nature of transaction) 2 {Ibhn{Ibw \S nb Nc p IÄ (Commodity) {Ibhn{Ibw \S nb coxn skeivsv sn pi 1) A ÀkwØm\ hnâ]\ \S nbxv kw_ôn v (CâÀtÌäv skbnâkv) 2) IbäpaXnsb kw_ôn v (FIvkvt]mÀ«v skbnâkv) 3) IbäpaXn pth n simsp coxn (Sales in the course of export) 4) Cd paxnsb kw_ôn v enìnâ \n pw Nc piä XncsªSp pi 3 GXp ]«ni (Schedule) Nc piä XncsªSp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. hm v dnt C ^benmv klmbn

12 5 kup\y\nc piä (Concession Type) kup\y\nc v Ds nâ XncsªSp pi 1) ^pätdäv (kn t^mdw CsÃ nâ) 2) kn t^mdw Ds nâ (3% / 2%) 3) FIvkvt]mÀ«v skbnâkn\på (Form H) Ds nâ 6 kup\y\nc v (Concession Rate) 7 sam w hnäphchv(total Turnover) 8 \nipxn Hgnhpff hnäphchv (Exemption claimed) 9 \nipxn hnt[bamb hnäphchv (Taxable Turnover) 10 ]ncns Sp \nipxn (Output Tax Collected) 11 ]ncns Spt \nipxn (Out put tax dues) kup\y\nc pifnâ GsX v sxcsª Sp mâ AXmXnsâ \nipxn \nc v am{xw {]Xy s Sp XmWv. sam w hnäphchv sss v snbvxv simsp pi \nipxn Hgnhpff hnäphchv sss v snbvxv tcjs Sp pi. knìw kzbtah Ch \nà bn psimffpw. ]ncns Sp \nipxn sss v snbvxv simsp pi. sam w hnäphchpw \nipxn _m[yxbn Ãm hnäphchpw tcjs Sp nbmâ knìw kzbta CXv ImWn pxcp XmWv. 12 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi {][m\s «Imcyw þ Hu«v]p«v SmIvkv simsp p Ahkc nâ tkmjyâ skiyqcnän skêv (CESS) AXnt\msSm w tnà m³ ]msnã. acp phym]mc nsâ tstwmhà tcjs Sp p Xn\v A3 Medicine Turnover n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

13 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p \n pw e`n p XmWv Commodity 1 A(3)TURNOVER OF MEDICINE OF DEALERS PAYING TAX UNDER SECTION 8 (Turnover under this part shall not be included in part A(1) ) Total Turnover Total Tax Schedule Rate of MRP Valu Collected Due on entry/sub entry tax Total Exempted Balance on MRP MRP 2 3 4 5 6 7 8 9 Total A(3) 1 {Ibhn{Ibw \S nb Nc p IÄ (Nature of transaction) enìnâ \n pw Nc piä XncsªSp pi 2 GXp ]«ni (Schedule) Nc piä XncsªSp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 3 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 4 sam w hnäphchv (Total sam w hnäphchv sss v snbvxv simsp Turnover) pi 5 \nipxn Hgnhpff hnäphchv \nipxn Hgnhpff hnäphchv sss v snbvxv (Exemption claimed) tcjs Sp pi. 6 \nipxn hnt[bamb hnäphchv knìw kzbtah Ch \nà bn psimffpw. 7 ]camh[n hne (Maximum Retail ]camh[n hne (Maximum Retail Price) Price) 8 ]camh[n hnebnt Â ]ncns Sp \nipxn (Tax collected on MRP) 9 ]camh[n hnebnt Â ]ncns Spt \nipxn (Tax due on MRP) sss v snbvxv simsp pi. ]camh[n hnebnt Â ]ncns Sp \nipxn sss v snbvxp simsp pi knìw kzbtah Ch \nà bn psimffpw. 10 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi {][m\s «Imcyw þ Hu«v]p«v SmIvkv simsp p Ahkc nâ tkmjyâ skiyqcnän skêv (CESS) AXnt\msSm w tnà m³ ]msnã. hm v dnt C ^benmv klmbn

14 cpnkvt{sj³ CÃm hcnâ \n papff hm Â tcjs Sp p Xn\v A4 Local Purchase u/s 6(2) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Commodity Total A(4) 1 Schedule entry/sub entry A(4)LOCAL PURCHASES TAXABLE UNDER SECTION 6(2) Rate of tax Total 4 5 6 Total Turnover Exempted Balance Purchas e value Balance of goods Taxable dispose turnover d during the 7 8 9 Tax due u/s 6(2) 1. 2 {Ibhn{Ibw \S nb coxn (Nature of Transaction) {Ibhn{Ibw \S nb Nc p IÄ (Commodity) 3 GXp ]«ni(schedule) 4 \nipxn\nc piä (Tax Rate) 5 kup\y\nc piä (Concessional Type) 6 kup\y\nc v (Concessional {Ibhn{Ibw \S nb coxn skeivsv sn pi 1) cpnkvt{sj³ CÃm hym]mcnifnâ \n pw/ IÀjIcnÂ \n pw am{xw hm p Nc pisf kw_ Ôn v enìnâ \n pw Nc piä sxcsªsp pi Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v sxcsªsp v simffpw Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. kup\y\nc v Ds nâ sxcsªsp pi. CsÃ nâ ^pätdäv (Full Rate) sxcsªsp pi kup\y\nc pifnâ GsX v sxcsª Sp mâ AXmXnsâ \nipxn \nc v am{xw

15 7 8 9 10 Rate) sam w hm nb kwjy (Total Turnover) ]Àt kv snbvx Nc piä hnäpt]mbxv kw_ôn v (purchase value of goods disposed during the month) \o nbncp pff hnt[bamb \nipxn Nc pifpss tstwmhà (Balance taxable turnover) ]ncns Spt \nipxn (Tax dues u/s.6(2)) 12 A\p_Ôw (Remarks) {]Xy s Sp XmWv. cpnkvt{sj³ CÃm hcnâ \n pw hm nb kwjy sss v snbvxv simsp pi X\Xpamkw hnä Nc pifpss hm nbhne tcjs Sp pi knìw kzbtah Ch \nà bn psimffpw. sam w hnâ]\kwjybpw X\Xpamkw hnä Nc pifpss hm nbhnebpw tcjs Sp nbmâ knìw kzbtah CXv ImWn pxcp XmWv. IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi {][m\s «Imcyw þ Hu«v]p«v SmIvkv simsp p Ahkc nâ tkmjyâ skiyqcnän skêv (CESS) AXnt\msSm w tnà m³ ]msnã. \memw]«nibnse hnâ]\\nipxn _m[iamb tstwmhà tcjs Sp p Xn\v A5 Turnover under IV Schedule n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv A(5) TURNOVER OF GOODS UNDER FOURTH SCHEDULE ( Turnover under this part shall not be included in Part A(1) ) Commodity Schedule entry Rate of Total Turnover Tax tax Total Exempted Taxable collected Tax due 1 2 3 4 5 6 7 8 Total A (5) hm v dnt C ^benmv klmbn

16 1 {Ibhn{Ibw \S nb Nc p enìnâ \n pw Nc Piä IÄ (Commodity) sxcsªsp pi 2 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 3 \nipxn\nc piä (Tax Rate) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 4 sam w hnäphchv (Total sam w hnäphchv sss v snbvxv simsp pi Turnover) 5 \nipxn Hgnhpff hnäphchv (Exempted turnover) 6 \nipxn hnt[bamb hnäphchv (Taxable turnover) 7 ]ncns Sp \nipxn (Collected Tax) 8 ]ncn Spt nbncp \nipxn (Tax due) \nipxn Hgnhpff hnäphchv sss v snbvxv tcjs Sp pi. knìw kzbtah Ch \nà bn psimffpw. ]ncn Sp \nipxn sss v snbvxv simsp pi. sam w hnäphchpw Cfhv In«nb hnäphchpw tcjs Sp n gnªmâ knìw kzbtah Ch \nà bn psimffpw. 9 A\p_Ôw (Remakrs) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi kwøm\ n\v ]pdt pff Nc pssiamäw kw_ôn hnhc Ä tcjs Sp p Xn\v Stock Transfer Out n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Commodity 1 Total AA STOCK TRANSFER DETAILS (OUT) Schedule entry/sub entry Rate of Tax Stock Transfer value 2 3 4

17 1 {Ibhn{Ibw \S nb coxn (Nature of transaction) 2 Nc pifpss hnhcw (Commodity) enìnâ \n pw GXp hn`mksa v XncsªSp pi 1) \nipxnhnt[baãm Nc piä A ÀkwØm\ ssiamäw \S nbxp kw_ôn v (Stock Transfer (Out)] 2) \nipxn hnt[bamb Nc piä A ÀkwØm\ ssiamäw \S nbxv (Stock Transfer (Out)] enìnâ \n pw I p]nsn mw 3 GXp ]«ni (Schedule) Nc piä XncsªSp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 5 ssiamäw \S nb Nc pifpss sss v snbvxv simsp pi aqeyw (Value of stock transfer) 6 A\p_Ôw (Remarks) Xncn S Â \nipxn kw_ôamb hnhc Ä tcjs Sp p Xn\v B Reverse Tax n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part B REVERSE TAX Particulars of transaction causing Reverse tax 1 Total Commodity 2 Schedule Entry/sub Rate of tax entry 3 4 Reverse Tax due under Parchase Value Section 11(7) 5 6 hm v dnt C ^benmv klmbn

18 1 {Ibhn{Ibw \S nb coxn (Transaction Type) 2 Nc pifpss hnhcw (Commodity) enìnâ \n pw GXv hn`mksa v XncsªSp pi 1) kz D]tbmK n\pth n FSp Xv kw_ôn v (Consumption for own use) 2) tisp]msv/tamjww aptj\ kw_ôn v (Damage/theft etc. of the goods) 3) 4% \v apifnâ hcp Nc pifpss A ÀkwØm\ ssiamäw kw_ôn v (Stock transfer upto 4%) 4) _nkn\êv \nà p Ahkc nâ (Stoppage of business) 5) sxämbcoxnbnâ C³]p«v SmIvkv s bnw snbvxxv 6) aäpffh (Others) enìnâ \n pw I p]nsn mw 3 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 5 hm nbhne (purchase value) hm nbhne sss v snbvxv simsp pi 6 Xncn St \nipxn (Reverse hm nbhne tcjs Sp n gnªmâ Tax due under Section 11 (7) knìw kzbtah \nà bn psimffpw. 7 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi hm epiä kw_ôamb hnhc Ä tcjs Sp p Xn\v C Purchases n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

19 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part C Turnover on purchases other than 4th Schedule goods. Schedule Commodity Rate of tax Purchase value entry/sub entry 1 2 3 4 5 (1) Local Purchase Tax paid on purchase Total (=4+5) Input Tax eligible for set off u / s 11 6 7 Total(1) (2) Inter state purchase Total(2) (3) Import Total(3) 1 {Ibhn{Ibw \S nb coxn (Nature of transaction) 2 {Ibhn{Ibw \S nb Nc piä (Commodity) enìnâ \n pw {Ibhn{Ibw \S nb coxn sxcsªsp pi 1) kwøm\ n\i p\n pff ]Àt kv. 2) A ÀkwØm\ ]Àt kv. 3) Cd paxn. enìnâ \n pw Nc piä sxcsªsp pi 3 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 5 hm nbhne (Purchase value) hm nbhne sss v snbvxv simsp pi 6 hm nb Ahkc nâ simsp \nipxn (Tax paid on sss v snbvxv tcjs Sp pi. purchase) 7 sam w XpI (Total) knìw kzbtah Ch \nà bn psimffpw. 8 N«w 11 {]Imcw C³]p«v SmIvkn\v AÀlXbpff \nipxn (Input tax eligible for set off) 1) tem Â ]Àt kv BsW nâ (bymà hnebpss C³]p«v SmIvkv {IUnäv sss v snbvxp simsp pi.) 2) A ÀkwØm\ hnâ]\/ Cd paxn Chbv v C³]p«v SmIvkv {IUnäv A\phZ\obaÃ 9 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi hm v dnt C ^benmv klmbn

20 kwøm\ n\it pff Nc pssiamäw kw_ôamb hnhc Ä tcjs Sp p Xn\v CA Stock Transfer In n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part CA Turnover Stock Transfer (IN)/Import other than Fourth Schedule goods. Commodity Schedule entry/sub entry Rate of Tax Stock Transfer/ import value 1 2 3 4 (1) Stock Transfer (Local) Total (1) (2) Stock Transfer (Interstate) Total (2) 1 {Ibhn{Ibw \S nb coxn (Nature of transaction) enìnâ \n pw {Ibhn{Ibw \S nb coxn sxcsªsp pi 1) A\ykwØm\ p\n pw sim ph (Stock Transfer IN) 2) tem Â tìm v {Sm³kv^À (C³) 2 Nc piä (Commodity) enìnâ \n pw Nc piä sxcsªsp pi 3 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v sxcsªsp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 5 tìm v {Sm³kv^À \S nb /Cd paxn \S nb Nc pifpss hne hnhcw (Stock transfer/ Imports Value) tìm v {Sm³kv^À \S nb /Cd paxn \S nb Nc pifpss hne hnhcw tcjs Sp pi 6 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi

21 {]txyim\piqeyw kw_ôamb hnhc Ä v D Special Rebate n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. {]txyi {i²bv v þ ap³amkw \ÂInb hm Â \nipxn XpIbmWv kvs]jyâ dnt_ämbn X mkw e`n p Xv. CXv knìw kzbtah Ch Im«n cp Xn\mÂ Cu kv{io\nâ H pw tcjs Spt XnÃ. hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part D Special Rebate under section 12 Commodity Schedule entry Rate of Tax 1 2 3 Total [Part D] Purchase value Purchase tax paid u/s 6(2) during the previous month Entry Tax paid during the return period Total amount eligible for special rebate 4 5 6 7=[5+6] Cu kv{io\nâ ImWp hnhc Ä 1 Nc piä (Commodity) cpnkvt{sj³ CÃm hym]mcnifnâ \n pw / IÀjIcnÂ \n pw ap³ amk fnâ ]Àt kv \S nb Nc pisf kw_ôn v 2 \nipxn \nc v (Rate of Tax) \nipxn\nc v knìw kzbtah \nà bn p simffpw. 3 hm nbhne (Purchase Value) ap³amks \o nbncn v kwjy knìw 4 ap³amks ]Àt kv SmIvkv 6(2) (Purchase tax paid during the previous month) kzbtah \nà bn p simffpw. ap³amks ]Àt kv SmIvknsâ _m n knìw kzbtah \nà bn p simffpw. 5 {]thi\ \nipxn (Entry Tax) _m[iaã 6 kvs]jyâ dnt_än\v AÀlamb ]Àt kv SmIvkv AS XpI knìw kzbtah \nà bn p simffpw. sam w kwjy (Total amount eligible for special rebate) hm v dnt C ^benmv klmbn

22 5 e n\v taâ hne hcp aqe[\hkvxphnsâ C³]p«v SmIvkv {IUnäv kw_ôamb hnhc Ä v E1 IPT on Capital (>5 lakhs) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. {]txyi {i²bv v þ 5 e n\p apifnâ hne hcp aqe[\ hkvxphn\v (Im näâ KpUvkv) AÀlamb C³]p«v SmIvkv {IUnäv AXXv Hm^okpIfnÂ \n pw (^mdw \w. 25(_n) bnâ tcjs Sp nb hnhc fnâ \n pw knìw kzbtah \nà bn p XmWv) (IPT on Capital goods > 5 lakhs).bbxn\mâ {]kvxpxhnhcw kv{io\nâ e`yasã nâ BbXv Hm^oknÂ \n pw tcjs Spt XmWv. hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Date of form 25 B issued u/s 13 Total E(1) 1 E(1) Purchase value Five lakhs and above Input Tax Instalment No and Granted Availed so far amount due in the month 2 3 4 Cu kv{io\oâ ImWp hnhc Ä Input Tax Credit claimed during the month Total availed = [3+4] 5 6 7 Balance at credit carried forward = [25] 1 {Ibhn{Ibw \S nb enìnâ \n pw Nc piä Nc piä (Commodity) sxcsªsp pi 2 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v sxcsªsp v simffpw 3 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 4 hm nbhne (Purchase Value) hm nbhne sss v snbvxv simsp pi 5 hm nb Ahkc nâ hm nbhne tcjs Sp n gnªmâ simsp \nipxn (Tax paid on knìw kzbtah \nà bn p XmWv. purchase) 6 X\Xpamkw C³]p«v SmIvkn\v AÀlambXv (Input tax credit claimed in the month) hm nbhne tcjs Sp n gnªmâ knìw kzbtah tcjs Sp p XmWv. 7 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi

23 5 e n\v Xmsg hne hcp aqe[\hkvxphnsâ C³]p«v SmIvkv {IUnäv kw_ôamb hnhc Ä tcjs Sp p Xn\v E2 IPT on Capital ( <5lakhs) n v sn pt¼mä XmsgImWp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv E(2) Purchase value less than Five lakhs Commodity Rate of tax Purchase value Total E(2) Total E Tax paid on purchase Input Tax Credit claimed in the month Remarks if any 1 {Ibhn{Ibw \S nb enìnâ \n pw Nc piä Nc piä (Commodity) XncsªSp pi 2 GXp ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah ]«ni GXmsW v XncsªSp v simffpw 3 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 4 hm nbhne (Purchase Value) hm nbhne sss v snbvxv simsp pi 5 hm nb Ahkc nâ hm nbhne tcjs Sp n gnªmâ simsp \nipxn (Tax paid on knìw kzbtah \nà bn p XmWv. purchase) 6 X\Xpamkw C³]p«v SmIvkn\v AÀlambXv (Input tax credit claimed in the month) hm nbhne tcjs Sp n gnªmâ knìw kzbtah tcjs Sp p XmWv. 7 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi hm v dnt C ^benmv klmbn

24 s{iunäv t\m«pw su_näv t\m«pw kw_ôamb hnhc Ä tcjs Sp p Xn\v F Credit & Debit Notes n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part F Credit notes and Debit notes. Description of goods Schedule entry/ sub entry Rate of tax Amount involved Tax element 1 2 3 4 5 (1) Credit notes Total (1) (2) Debit notes Total (2) 1 GXpXcw (Note type) enìnâ \n pw sxcsªsp pi 1) {IUnäv t\m«v (VAT) 2) U_näv t\m«v (VAT) 3) {IUnäv t\m«v (CST) 4) U_näv t\m«v (CST) 2 Nc pifpss hnhcw enìnâ \n pw sxcsªsp pi (Commodity) 3 GXp ]«ni (Schedule) Nc piä XncsªSp mâ knìw kzbtah ]«ni GXmsW v sxcsªsp v simffpw 4 \nipxn\nc piä (Rate of Tax) Nc piä sxcsªsp pt¼mä Xs knìw kzbtah \nipxn \nc v \nà bn p XmWv. 5 DÄs «kwjy (Amount DÄs «kwjy sss v snbvxv simsp pi involved) 6 \nipxn (Tax Element) _m[iamb \nipxn sss v snbvxv simsp pi 7 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi

25 ap³iqà \nipxn kw_ôamb hnhc Ä v G Advance Tax n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. {]txyi {i²bv v þ hmwnpy\nipxn sn vt]mìpifnepw hmwnpy \nipxn Hm^okpIfnepw ap³iqà ASbv p \nipxnsb kw_ôn hnhc Ä AXXv hmwnpy\nipxn Hm^okpIfnÂ \n pw tcjs Sp p Xn\mÂ hym]mcn CeIvt{SmWnIv dnt«^benmnâ Ch tcjs Spt XnÃ. hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part G Details of Advance Tax Paid Description of goods Schedule entry/sub 1 2 Rate of Tax 3 Purchase value 4 Advance tax paid Details of payment 5 6 Total hym]mcn D]tbmKn _nâ \¼À tcjs Sp p Xn\v H Bill / Invoice Issued n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part H Details of Bills/Invoices/Debit notes/credit notes etc. used Particulars Sales Bills/Invoices/Cash memos Purchase bills Delivery challan Credit notes Debit notes Delivery Notes (Form 15) From Serial No To hm v dnt C ^benmv klmbn

26 1 hnhcww (Particulars) Xmsg dbp XnÂ GsX nepw XncsªSp pi 1) skbnâkv _nâkv/ C³thmbvkkv/ Imjv sat½m 2) ]Àt kv _nâ 3) suenhdn snem³ 4) {IUnäv t\m«v 5) U_näv t\m«v 6) Uenhdn t\m«v (t^mdw \w. 15) 2 {Ia\¼À (Serial From No.) 3 {Ia\¼À (Serial To No.) X mkw {Ia\¼À XpS p A Ä sss psn pi. {_m v timupiä DÄs «{Ia\¼cp IÄ Xmsg dbp coxnbnâ {IaoIcnt Xm Wv. (DZm: TVM 0001, EKM 1001, CLT 5001) {Ia\¼À Ahkm\n p A Ä sss v sn pi 4 A\p_Ôw (Remarks) IqSpXÂ hnhc Ä A\nhmcysa nâ ChnsS tcjs Sp pi HSpt Xmb \nipxnbpss Npcp w tcjs Sp p Xn\v I KVAT Summary n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv (i) Tax at Credit Excess in put tax credit brought 1 Rs. forward from previous return period Input tax claimed for the return period 2 Rs. (Part C, Column (7) 3 Input tax on capital goods (Part E, 4 Rs. column(5) 5 Special rebate (Part D, column(7) Credit notes (Part F(1), column (5)) Rs. Rs. 6 Advance tax paid (Part G column(5)) Rs. 7 Total (i) Others (Specify) CESS Rs. Rs.

27 1 {IUnänepff \nipxn ap³amk fnâ \n pw sim phcs «Xv 2 ap³amk fnâ {IUnänepff tkmjyâ skiyqcnän skêv ap³amk fnâ {IUnänepff \nipxn knìw kzbtah tcjs Sp p XmWv. ap³amk fnâ {IUnänepff tkmjyâ skiyqcnän skêv knìw kzbtah tcjs Sp p XmWv. 3 dnt«kaà n p ]Àt kv (C) F sa\phnâ tcjs Sp nb amks AÀlXs «hnhc fnâ \n pw knìw kzbtah C³]p«v SmIvkv tcjs Sp p XmWv. 4 kvs]jyâ dnt_äv kvs]jyâ dnt_äv (D) F sa\phnâ tcjs Sp nb hnhc fnâ \n pw knìw kzbtah tcjs Sp p XmWv 5 aqe[\ hkvxphn\v taâ e`n C³]p«v SmIvkv (IPT on Capital Goods) aqe[\ hkvxphn\v taâ e`n C³]p«v SmIvkv (E) F sa\phnâ tcjs Sp nb hnhc fnâ \n pw knìw kzbtah tcjs Sp p XmWv. 6 {IUnäv t\m«v {IUnäv t\m«v/u_näv t\m«v (F1)F sa\phnâ tcjs Sp nb hnhc fnâ \n pw knìw kzbtah tcjs Sp p XmWv 7 ap³iqà \nipxn (Advance ap³iqà \nipxn (G) F sa\phnâ tcjs Tax) Sp nb hnhc fnâ \n pw knìw kzbtah tcjs Sp p XmWv. 8 aäpxc nepff \nipxn CXv kzbw tcjs Spt XmWv. 9 ]Àt kv snbvx CXv kzbw tcjs Spt XmWv. Ahkc nâ simsp tkmjyâ skiyqcnän skkv (Cess Crditable) 10 sam w C³]p«v SmIvkv (Total Input Tax) apifnâ simsp sa\pifnâ \n pw In«p sam w kwjy []Àt kv snbvx Ahkc nâ simsp tkmjyâ skiyqcnän skkv (Cess Crditable) HgnsI] \nipxn HSp nb hnhc Ä tcjs Sp m³ J Tax payment n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

28 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv (ii) Tax Due Out put tax due/collected [Part 1 Rs. A(1) + A(3)] 2 Purchase tax u/s 6(2) [part A(4)] Rs. 3 Reverse tax (part B, column (6)) 4 5 Debit notes [Part F(2) column(5)] CESS OUT PUT TAX DUE / COLL Rs. Rs. Rs. Total (ii) Rs. 1 Hu«v]p«v SmIvkv Uyq / A1 Local Sales F sa\phnâ tcjs Sp IfIväUv nb hnhc fnâ \n pw knìw kzbw tcjs Sp p XmWv. 2 ]Àt kv SmIvkv (N«w 6(2) A4Local Purchase [u/s 6(2)] F sa\phnâ {]Imcw) tcjs Sp nb hnhc fnâ \n pw kzbw e`n p XmWv. 3 Xncn S Â \nipxn (Reverse B F sa\phnâ tcjs Sp nb hnhc TAX) fnâ \n pw kzbw e`n p XmWv. 4 U_näv t\m«v (Debit Note) F F sa\phnâ tcjs Sp nb hnhc fnâ \n pw kzbw e`n p XmWv. 5 aäpxc nepff Hu«v]p«v CXv kzbw tcjs Sp pi SmIvkv (Other Output Tax) 6 kà màöv (Surcharge) CXv kzbw tcjs Sp pi 7 tkmjyâ skiyqcnän skêv CXv kzbw tcjs Sp pi t]b_vä (Cess Payable) 8 sam w Hu«v]p«v SmIvkv (Total Output Tax) apifnâ ]dª sa\pifnâ \n pw In«p sam w kwjy (Cess Payable) HgnsI. ASbv m\pff \nipxn \nà bn p hnhc Ä tcjs Sp m³ Xmsg mwp kv{io³ ZriyamIp p.

29 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv (iii) Net tax due [(ii) (i)] (iv) Less Tax deferred (v) Net tax payable [ (iii) (iv)] (vi) Interest payable (vii Penalty payable (viii) Settlement fee payable (ix) Total tax remitted as per the return [(v)+(vi)+(vii)+(viii) ] (x) Net tax Creditable (if any) [(i) (ii)] (xi) Amount adjusted against arrears (xii) Balance tax at credit[(x) (xi) ] (b) Summary statement (CST) (xiii) CST Due (Part A2) (xiv) Amount adjusted towards CST dues from balance at credit {Column (xii)} (xv) Balance CST payable [ (xiii) (xiv) ] (xvi) Balance tax at credit carried forward to next return period, if any. [(xii) (xiii)] Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 1 Ahkm\w ASbvt \nipxn (Net Tax Due) 2 amänhbv s «\nipxn (Less Tax Deferred) 3 HSp m\pff Ahkm\ \nipxn (Net Tax Payable) 4 ]eni hnhcw (Interest Payable) 5 ]ng hnhcw (Penalty Payable) ASbvt \nipxn knìw kzbw ImWn p XmWv. sss v snbvxv simsp pi ASbvt \nipxn knìw kzbw ImWn p XmWv. sss v snbvxv simsp pi sss v snbvxv simsp pi 6 skänâsaâv ^okv sss v snbvxv simsp pi 7 HSp m\pff Ahkm\ skêv (Net Cess Payable) 8 sam w AS \nipxn (Total Tax Remitted) 9 {IUnänepff BsI \nipxn (Net Tax Creditable FG) 10 IpSnÈnIbnt Â {IaoIcn XpI (Amount adjusted against arrears) 11 {IUnänepff _m n \nipxn (Balance Tax at credit) knìw kzbw tcjs Sp p XmWv sam w \nipxn, ]eni, ]ng, skänâsaâv ^o, HSp m\pff Ahkm\ skêv F nh BWv tcjs Spt Xv. sam w ASbvt \nipxn {IUnänepff \nipxnbnâ \n pw Ipd pin«p XpI sss v snbvxp simsp pi timfw \w. 9þ10 12 ti{µhnâ]\ F2 skbnâkv (CâÀtÌäv) F sa\phnâ \n pw hm v dnt C ^benmv klmbn

30 \nipxnbnt Â ASbvt XpI (CST Due) 13 ti{µhnâ]\ \nipxnbnt Â ap³iqà AS XpI (CST Advance Paid) 14 ti{µhnâ]\ \nipxnbnt Â {IaoIcn XpI (CST Adjustable amount) 15 ti{µhnâ]\ \nipxnbnt Â _m n ASbv m\pffxv (Balance CST Payable) 16 {IUnänepff _m n \nipxn (Balance Tax at Credit) 17 ASp dnt«]ocounte v sim phtc skêv (Cess at Carry Forward) e`yamwv. Pnþ ap³iqà \nipxn F sa\phnâ \n pw e`yamwv. \o nbncn v \nipxn XpI Ds nâ knìw kzbw tcjs Sp p XmWv. timfw \w. 12þ15 timfw \w. 11+12 {IUnänepff skênâ \n pw HSp m\pff skêv Ipd pin«p skêv \nipxn HSp nb hnhc Ä tcjs Sp m³ Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Part J Tax payment details* Sl.No. No and date of chalan/demand Amount Name and place of Treasury/Bank 1 0.0 Total

31 1 \nipxn HSp nb coxn (Tax Payment) hnhn[xcw coxniä 1. sn v 2. Unamâv {Um^väv 3. snem³ 4. Imjv sdknäv 2 \nipxn HSp nb _m pifpss/ {SjdnIfpsS t]cpw (Bank and Treasury) 3 {_m v/k_v{sjdn (Branch/Sub Treasury) enìnâ \n pw sxcsªsp pi enìnâ \n pw sxcsªsp pi 4 snem³/sn v/unamâv sss v snbvxv simsp pi {Um^väv ChbpsS \¼cpIÄ 5 \nipxn HSp nb XobXn sss v snbvxv simsp pi 6 HSp nb XpI sss v snbvxv simsp pi dnt«wnt\mssm w DffS w sn p tcjifpss hnhc Ä tcjs Sp m³ Enclosures n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. {]Xnamk dnt«wnt\mssm w DffS w snbvx t^md fpw aäv A\p_Ô tcjifpw enìnâ \n pw XncsªSp pi. 1) kwøm\ n\i v hym]mcniä X½nÂ hnâ]\ \S nbxnsâ tcjiä (Statement of Local Sales) 2) A ÀkwØm\ hnâ]\ \S nbxnsâ tcjiä (Statement of Interstate Sales) 3) A\ykwØm\ fnâ ssiamäw sn s «Nc pisf kw_ôn v (Statement of Interstate stock transfer) 4) IbäpaXn snbvx Nc pisf kw_ôn v (Statement of Export Sales) hm v dnt C ^benmv klmbn

32 5) kwøm\ n\pffnâ \n v Nc piä hm nbxnsâ tcjisf kw_ôn v (Statement of Local Purchases) 6) A\ykwØm\ fnâ \n v Nc piä hm nbxnsâ tcjisf kw_ôn v (Statement of Interstate purchase) 7) cpnkvt{sj\nãm hyànifnâ \n pw hm nb Nc pisf kw_ôn v (Statement of Local purchases from persons other than Registered Dealers) CtXmSpIqSn dnt«kw_ôn hnhc Ä ]qà oicn s «p. ]qcn n t^mdw \¼À 10 ImtW Ahkc fnâ View Form 10 F sa\phnâ n v sn pi. hm Â _nãpifptsbpw hnâ]\ _nãpifptsbpw hnhc Ä tcjs Sp p coxn. hm Â _nãpifptsbpw hnâ]\ _nãpifptsbpw hnhc Ä tcjs Sp p Xnte mbn C³thmbvkv t^màamäv Uu temuv (Download Invoice Format) F Xnte v n v sn pi. At mä Xmsg mwp kv{io³ ZriyamIp p. Hcp XhW C³thmbvkv t^màamäv Uu temuv snbvxmâ Hmtcm XhWbpw hnhc Ä tcjs Sp m³ CXv D]tbmKn mhp XmWv. CâÀs\äv IW ³ CÃmsX CXv Hm^vsse³ kwhn[m\ nepw D]tbmKn m³ Ignbpw. C³thmbvkv t^màamäv ]qcn nt hn[w 1. hm Â _nãpifpss hnhc Ä Purchase F `mk v tcjs Spt XmWv. 2. hnâ]\ _nãpifpss hnhc Ä Sales F `mk v tcjs Spt XmWv. 3. hnâ]\ _nãnse hnhc Ä tcjs Sp pt¼mä hym]mcniä X½nÂ {Ibhn{Ibw \S nb t^mdw \w.8 _nãpiä Htcm mbn {Iaambn tcjs Sp Ww. F mâ hym]mcn D]t`màmhn\v \ÂIp t^mdw \w. 8 _n _nãpifpss BsI XpI am{xw Hcp hcnbmbn tcjs Sp pi. DZmlcWw t^mdw \w. 8 _nþbnâ X\Xpamkw {Ibhn{Ibw \S nb _nãnsâ XpS hpw HSp hpw Dff \¼cpIÄ (1 to 100 or 101 to 151 or etc.) am{xw tcjs Sp pi. SmIvkv sfuân^nt j³ \¼À tcjs Spt ns v 99999999999 tcjs Sp pi. t]cpw A{UÊpw tcjs Spt ns v dos«bnâ {Ibhn{Ibw (retail transaction) F p am{xw tcjs Sp pi. Nc pifpss hne tcjs Spt ns v sam w _nãpifpssbpw BsI XpI tcjs Sp pi. 4. BZy timf nâ _nâ \¼À tcjs Sp pi.

33 5. c mas timf nâ _nâ XobXn tcjs Sp pi 6. aq mas timf nâ SmIvkv sfuân^nt j³ \¼À(TIN) IrXyambpw tcjs Sp pi. F mâ cpnkvt{sj\nãm hyànifnâ \n pw {Ibhn{Ibw \S nb _nãpiä tcjs Sp pt¼mä SmIvkv sfuân^nt j³ \¼cn\v (TIN) ]Icambn 99999999999 F \¼À tcjs Sp pi.a\ykwøm\ fnâ \n pw hm nb Nc pifpss _nãpiä tcjs Sp p Xn\v Sn³ Ds nâ AXv tcjs Sp pi. SmIvkv sfuân^nt j³ \¼À (TIN) CsÃ nâ ]Icambn 88888888888 F \¼À tcjs Sp pi. 7. \memas timf nâ UoedpsS t]cpw A mas timf nâ A{UÊpw tcjs Spt XmWv. kwøm\ n\i v {Ibhn{Ibw \S nb _nãpiä tcjs Sp pt¼mä SmIvkv sfuân^nt j³ \¼À am{xw tcjs Sp nbmepw axn. t]cpw A{Ukpw \nà_ôanã. 8. Bdmas timf nâ \nipxn DÄs Sm Nc pifpss hne tcjs Sp pi. 9. ASp timf nâ _nãnâ ImWn n«pff \nipxn tcjs Sp pi 10. Ahkm\ timf nâ sam w _nãphnebpw(nc pifpss hnebpw hmäpw skêpw tnà XpI) tcjs Sp pi. 11. Htcm _nãnepw skêv shtæsd ImWnt BhiyanÃ. IqSmsX hmäv Fau v s]bvuv (Vat Amount Paid) F timf nâ skêv DÄs Sp pi. 12. apifnâ kqnn n hnhc Ä IrXyambpw tcjs Sp n gnªmâ hmentuj³ (Validate Sales / Validate Purchase) F _«³ n v sn pt¼mä knìw kzbtah Hcp ^bâ \nà½n p XmWv. FÃm hnhchpw tcjs Sp nbxn\ptijw am{xw CXv snbvxmâ axn. 13. C\n I¼yq«À ho pw CâÀs\äpambn _Ôs Sp n ]mêvthup]tbmkn v temkn³ sn pi. XÕabw Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

34 hnâ]\ _nãpiä A]v temuv sn p Xn\v A]v temuv skbnâkv C³thmbvkv (Upload Sales Invoice) F _«³ n v sn pi. hm Â _nãpiä A]v temuv sn p Xn\v A]v temuv ]Àt kv C³thmbvkv (Upload Purchase Invoice) F _«³ n v sn pi. Cu _«³ n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. XÕabw Xmsg mwp kv{io³ ZriyamIp p. XpSÀ v kv{io\nâ sxfnbp enìnâ \n pw Xm Ä A]v temuv sn m\pt±in p amk n\v t\scbpff _«³ n v sn pi. XpSÀ v sxm«pxmsg kv{io\nâ sxfnbp {_ukv (Browse) F _«³ n v snbvxv A]v temuv sn m\pff ^bâ (C:\KVATS\Sales.txt or C:\KVATS\Purchase.txt) skeîv snbvxv simsp pi. XpSÀ v A]v temuv ^bâ F _«\nâ n v sn pt¼mä knìw Xm fpss joäpiä A]v temuv snbvxpignªncn pw. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10 {]nâv sn p coxn.

35 Xmsg mwp kv{io\nâ \n pw Print Form 10 F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. XÕabw Xmsg mwp kv{io³ ZriyamIp p. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. XÕabw Cu kv{io³ sxfnbp p. hm v dnt C ^benmv klmbn

36 kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbp p. XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10 sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com. Thank you

37 10A (Presumptive Return) A\pam\ \nipxn ASbv p hcpw \nipxnhnt[baãm Nc piä ssiimcyw sn p Xpamb hym]mcniä \ÂtI dnt«t^mdw \¼À 10F t^mw \¼À 10A dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. At mä ZriyamIp kv{io\nâ Xm fpss SmIvkv sfuân^nt j³ \¼À (PIN) Xm Ä v e`n timuv (Password) F nh tcjs Sp pi. At mä Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p. File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. hm v dnt C ^benmv klmbn

38 dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi d) AÊkvsaâv CbÀ sxcsªsp pi(assessment Year) e) dnt«sss v sxcsªsp pi (Return Type) f) dnt«]ocouv sxcsªsp pi (Return Period) (ss{xamk dnt«bwv Cu hn`mk nâs «hym]mcniä ^bâ snt Xv). F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. 1. kwøm\ n\i p\n v {Ibhn{Ibw \S p Xnte mbn hm nb Nc pifpss hnhchpw hm nb XpIbpw \nà±nã kv{io\nâ tcjs Sp pi.

39 2. ASp kv{io\nâ cpnkvt{sj\nãm hym]mcnifnâ \n pw {Ibhn{Ibw \S p Xnte mbn hm nb Nc pifpss hnhchpw hm nb XpIbpw \nà±nã kv{io\nâ tcjs Sp pi. 3. ss{xamk dnt«imebfhnse sam hnâ]\ kwjy, acp piä HgnsIbpff Nc pifpss \nipxnhnt[baãm hnâ]\ XpI, acp pifpss \nipxnhnt[baãm hnâ]\xpi, ss{xamk dnt«imebfhnse \nipxn hnt[bamb hnâ]\ XpI, \nipxnhnt[bamb Nc piä v \ÂtI Xmb A\pam\\nIpXn F nh tcjs Sp pi. \nipxn HSp nb hnhcw ChnsS tcjs Sp pi. hm v dnt C ^benmv klmbn

40 dnt«wnt\mssm w DffS w sn p tcjifpss hnhc Ä tcjs Sp m³ Enclosures n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ]qcn n t^mdw \¼À 10 A ImtW Ahkc fnâ View Form 10A F sa\phnâ n v sn pi.

41 Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10 {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10A sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com. Thank you hm v dnt C ^benmv klmbn

42 Form No 10B (Works Contractors Return) t^mw \¼À 10 B dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (Password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p. File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi AÊkvsaâv CbÀ XncsªSp pi (Assessment Year) dnt«sss v XncsªSp pi (Return Type)

43 dnt«]ocouv sxcsªsp pi (Return Period) (ss{xamk dnt«bwv Cu hn`mk nâs «hym]mcniä ^bâ snt Xv). F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. Ongoing Contracts / Projects n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv hm v dnt C ^benmv klmbn

44 1 IcmÀ]Wnv simsp Bfnsâ t]cpw IcmÀ]WnbpsS HmÀUÀ \¼cpw (Details of Awarder with work order ) 2 IcmÀ]WnbpsS kz`mhw (Nature of works) 3 tim¼u nmv kzoicn coxn (Nature of Compounding) 4 sam w IcmÀ XpI (Gross Amount) 5 D]IcmÀ simsp XpI (Subcontract Amount) 6 \nipxn hnt[bamb _m n XpI (Balance Assessable Turnover) 7 Ignª ss{xamkw hsc e`n sam w XpI (Amount received up to previous quarter.) 8 dnt«imebfhnâ e`n IcmÀ XpI (Amount received during the quarter). 9 _m n e`n m\pff IcmÀ XpI (Balance outstanding.) Bfnsâ t]cpw IcmÀ ]WnbpsS HmÀUdpw tcjs Sp pi enìnâ \n pw sxcsªsp pi enìnâ \n pw sxcsªsp pi 1. tim¼u nmv 3% /4% / 8% 2. tim¼u nmv CÃm hà 12.5% kzbw tcjs Sp pi D]IcmÀ simsp XpI tcjs Sp pi timfw \w. 4, 5 ]qcn n p IgnªmÂ knìw kzbw tcjs Sp p XmWv. Ignª ss{xamkw hsc e`n sam w XpI BZy XhW am{xw tcjs Sp n IgnªmÂ ]n osv knìw kzbw tcjs Sp p XmWv. kzbw tcjs Sp pi timfw \w. 8 ]qcn n p IgnªmÂ knìw kzbw \nà bn p XmWv Turnover Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. (tim¼u v snbvx IcmÀ ]WnIfpsSbpw tim¼u v sn m IcmÀ ]WnIfpsSbpw tstwmhà kw_ôamb hnhc fmwv \nà±nã kv{io\nâ tcjs Spt Xv)

45 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 tim¼u nmv kzoicn coxn (Compounding Nature) 2 dnt«imebfhnâ e`n XpI (Amount received during the return period.) 3 dqä 10 {]Imcw e`n Cfhv (Exemption under Rule 10 (Rs.) 4 \nipxn hnt[bamb XpI (Taxable Turnover (Rs.) tim¼u nmv kzoicn coxn kzbw tcjs Sp pi ]mà«v Fþbnse Ignª ss{xamkw hsc e`n sam w XpIbmWv tcjs Spt Xv kzbw tcjs Sp pi timfw \w. 2, 3 F nh tcjs Sp n gnªmâ knìw kzbw tcjs Sp p XmWv 5 \nipxn \nc v (Rate of Tax) (%) tim¼u nmv \nipxn \nc v tcjs Sp pi 6 HSpt \nipxn (Output Tax Due) (Rs.) timfw \w. 4 ]qcn n pignªmâ knìw kzbw tcjs Sp p XmWv. t\m«v þc³]p«v SmIvkv {IUnäv / kvs]jyâ dnt_äv, ]Àt kv SmIvkv F nh LA F timf nâ \n pw e`n p XmWv. hm v dnt C ^benmv klmbn

46 {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary.am{Xta simsp m³ ]mspffq. Local Purchase u/s 6(2) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. (cpnkvt{sj\nãm hym]mcniä/iàjià ChcnÂ \n pw hm nb Nc piä v GÀs Spt \nipxnsb kw_ôn hnhc fmwv Cu `mk v tcjs Spt Xv.) ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 hym]mc nsâ kz`mhw (Nature of Transaction) tem Â ]Àt kv u/s 6(2)F timf nâ n v sn pi 2 Nc piä (Commodity) enìnâ \n pw kzbw sxcsªsp pi 3 ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah tcjs Sp p XmWv 4 \nipxn \nc v (Rate of Tax) (%) 5 \nipxn Cfhnsâ kz`mhw (Concession Type) 6 \nipxn Cfhv Concession Rate of Tax (%) Nc piä sxcsªsp mâ knìw kzbtah tcjs Sp p XmWv ^pä tdäv sxcsªsp pi timfw \w.5 ]qcn n pignªmâ knìw kzbw tcjs Sp p XmWv. 7 sam w tstwmhà (Total Turnover) (Rs.) 8 X\Xpamkw hnägn Nc pifpss hne (Purchase Value of Goods disposed during the month) (Rs.) kzbw tcjs Sp pi kzbw tcjs Sp pi

47 9 \nipxn v hnt[bamb tstwmhà (Balance Taxable Turnover) (Rs.) 10 ]Àt kv SmIvkv (Tax Due u/s 6(2)) (Rs.) 12 A\p_Ôw (Remarks) timfw \w.8 ]qcn n pignªmâ knìw kzbw tcjs Sp p XmWv. {i²n pi þ {]txyim\piqeyw ASp amk nte v knìw kzbw Im«n cp XmWv. timfw \w.8 ]qcn n pignªmâ knìw kzbw tcjs Sp p XmWv. {i²n pi þ {]txyim\piqeyw ASp amk nte v knìw kzbw Im«n cp XmWv. {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary bnâ am{xta simsp m³ ]mspffq. Turnover under IV Schedule n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 Nc piä (Commodity) Nc piä enìnâ \n v tcjs Sp pi 2 ]«ni (Schedule) Nc piä sxcsªsp mâ knìw kzbtah tcjs Sp p XmWv. 3 \nipxn \nc v (Rate of Tax ) (%) Nc piä sxcsªsp mâ knìw kzbtah tcjs Sp p XmWv. 4 sam w tstwmhà (Total Turnover(Rs) kzbw tcjs Sp pi 5 Cfhv e`n tstwmhà (Exempted kzbw tcjs Sp pi Turnover) 6 \nipxn hnt[bamb tstwmhà (Taxable Turnover) 4, 5 timf Ä tcjs Sp n gnªmâ knìw kzbtah tcjs Sp p XmWv 7 ]ncns Sp \nipxn (Tax Collected) kzbw tcjs Sp pi 8 HSp m\pff \nipxn (Tax Due) 4, 5 timf Ä tcjs Sp n gnªmâ knìw kzbtah tcjs Sp p XmWv 9 A\p_Ôw (Remarks) hm v dnt C ^benmv klmbn

48 Xncn St \nipxnsb kw_ôn hnhc Ä Reverse Tax n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 {Ibhn{Ib coxn (Transaction Type) Xmsg dbp enìnâ \n pw sxcsªsp pi 1) kz D]tbmK n\pth n 2) tisp]mspiä/ tamjww F nh aqew \ãamb Nc piä 3) 4% \v apifnâ A ÀkwØm\ ssiamäw \S nb Nc pisf kw_ôn v 4) hym]mcw Ahkm\n n pt¼mä 5) sxämb coxnbnâ C³]p«v SmIvkv s bnw snbvxxv. 6) aäpffh 2 Nc piä (Commodity) enìnâ \n pw sxcsªsp pi 3 ]«ni (Schedule) enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah ]«ni \nà bn p XmWv 4 \nipxn \nc v Rate of Tax (%) Nc piä sxcsªsp pignªmâ knìw kzbtah \nipxn \nc v \nà bn p XmWv 5 hm nb hne Purchase Value (Rs.) 6 N«w 11 (7) {]Imcw Xncn St \nipxn Reverse Tax Due Under Section 11(7) (Rs.) 7 A\p_Ôw Remarks kzbw tcjs Sp pi timfw \w.5 ]qcn n pignªmâ knìw kzbw tcjs Sp p XmWv {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary bnâ am{xta simsp m³ ]mspffq.

49 Purchases n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hmäv hym]mcnifnâ \n pw hm nb Nc pifpss hnhchpw aäv kwøm\ fnâ \n pw hm nb Nc pifpss hnhchpw tcjs Sp m\pffxv. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 {Ibhn{Ibw snbvx coxn Nature of Transaction enìnâ \n pw sxcsªsp pi 1) kwøm\ n\i p\n pw hm nbxv (Local Purchase) 2) A ÀkwØm\ p \n pw hm nbxv (Interstate Purchase) 3) Cd paxn snbvxxv. (Import) 2 Nc piä enìnâ \n pw sxcsªsp pi Commodity 3 ]«ni Schedule enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah ]«ni \nà bn p XmWv 4 \nipxn \nc v Rate of Tax enìnâ \n pw Nc piä sxcsªsp mâ A\y kwøm\ p \n v hm nbxntâbpw Cd paxn snbvxxntâbpw \nipxn \nc v bymà nâ Dffh knìw kzbtah \nà bn p XmWv. F mâ HSp nb hm v dnt C ^benmv klmbn

50 \nipxnbpw AÀlamb C³]p«v SmIvkpw ]qpyw Bbncn pw. 5 hm nb hne Purchase Value 6 ]Àt kv snbvx Ahkc nâ simsp \nipxn Tax Paid on Purchase 7 BsI Total 8 N«w 11 {]Imcw AÀlamb C³]p«v SmIvkv Input Tax Eligible for Set Off U/S 11 9 A\p_Ôw Remarks kzbw tcjs Sp pi kzbw tcjs Sp pi timfw \w. 5 ]qcn n pignªmâ knìw kzbtah tcjs Sp p XmWv tem Â ]Àt kv (Local Purchase ) BsW nâ bymà hnebpss C³]p«v SmIvkn\v AÀlamWv. A\ykwØm\ p\n pw (Interstate) hm nbtxm Cd paxn (Import) snbvxtxm BsW nâ \nipxn \nc v ]qpyw BbXn\mÂ skäv Hm^v In«p XÃ. {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary.am{Xta simsp m³ ]mspffq. Stock Transfer (In) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. Nc piä A\ykwØm\ fnâ \nt m, Cd paxn hgntbm ssiamäw \S nbxp kw_ôn v ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

51 1 {Ibhn{Ibw snbvx coxn Transaction Type 2 Nc piä Commodity (1) 3 ]«ni Schedule (2) 4 \nipxn \nc v Rate of Tax (%) 5 ssiamäw \S nb Nc pifpss hnehnhcw Stock Transfer/Import Value (Rs.) 6 A\p_Ôw Remarks Xmsg dbp hbnâ \n pw sxcsªsp pi 1) A ÀkwØm\ssIamäw \S nbxv (Interstate Stock Transfer (In)) 2) kwøm\s ssiamäw \S nbxv (Local Stock Transfer (In)) enìnâ \n pw sxcsªsp pi enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah ]«ni \nà bn p XmWv enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah \nipxn \nc v \nà bn p XmWv kzbw tcjs Sp pi {]txyim\piqeyw kw_ôn Nc pifpss hnhc Ä Special Rebate n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv hm v dnt C ^benmv klmbn

52 {]txyi {i²bv v þ bmsxmcp ImcWhimepw ap³amks {]txyim\piqeyw In«nbXv Xmsg dbp sa\phnâ tcjs Sp m³ Ignbp XÃ. knìw kzbtah Im«n cp XmWv. Cu kv{io\oâ ImWp hnhc Ä 1 Nc piä Commodity 3 \nipxn \nc v Rate of Tax 4 hm nb hne Purchase Value 5 ap³amkw HSp nb ]Àt kv SmIvkv Purchase Tax Paid u/s 6(2) during the previous month 6 {]thi\\nipxn Entry Tax Paid during the Return Period 7 {]txyim\piqey n\àlamb XpI Total Amount Eligible for Special Rebate knìw kzbtah ap³amks {]txyim\piqeyw Im«n cp XmWv. knìw kzbtah \nipxn \nc v Im«n cp XmWv. knìw kzbtah Ignª amks ]Àt kv SmIvkn\v hnt[bamb tstwmhà Im«n cp XmWv. knìw kzbtah Ignªamks HSp m\pff ]Àt kv SmIvkv Im«n cp XmWv. _m[iaã. ]Àt kv SmIvkv AS Xv knìw kzbw tcjs Sp p XmWv. IPT on Capital Goods (> 5 Lakhs) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. 5 e n\papifnâ hcp aqe[\ hkvxphn\v AXXv Hm^okpIfnÂ \n pw IPT t^mdw \w. 25 _nþâ tcjs Sp nbxv knìw kzbw Im«n cp XmWv. hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWvv. {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary bnâ am{xta simsp m³ ]mspffq.

53 5 e n\p Xmsg hcp aqe[\hkvxphn\v AÀlamb C³]p«v SmIvkv kw_ôn v IPT on Capital Goods (< 5 Lakhs) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 Nc piä Commodity 2 ]«ni Schedule 3 \nipxn \nc v Rate of Tax 4 hm nb hne Purchase Value 5 Nc piä hm nb Ahkc nâ simsp \nipxn Tax Paid on Purchase 6 AÀlXbpff Cu amks C³]p«v SmIvkv Input Tax Credit Claimed in the Month 7 A\p_Ôw Remarks enìnâ \n pw Nc piä sxcsªsp pi enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah ]«ni \nà bn p XmWv enìnâ \n pw Nc piä sxcsªsp mâ knìw kzbtah \nipxn \nc v \nà bn p XmWv kzbw tcjs Sp pi timfw \w. 4 ]qcn n pignªmâ knìw kzbtah \nà bn psimffpw. timfw \w. 4 ]qcn n pignªmâ knìw kzbtah \nà bn psimffpw. {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary bnâ am{xta simsp m³ ]mspffq. {IUnäv t\m«v/u_näv t\m«v kw_ôamb hnhc Ä hm v dnt C ^benmv klmbn

54 Credit and Debit Notes n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 GXpcoXnbnepffXv Note Type 2 Nc piä Commodity 3 ]«ni Schedule 4 \nipxn \nc v Rate of Tax 5 DÄs «XpI Amount Involved 6 \nipxn LS\ Tax Element 7 A\p_Ôw Remarks Xmsg dbp hbnâ \n pw sxcsªsp pi 1) {IUnäv t\m«v (hmäv) 2) U_näv t\m«v (hmäv) 3) {IUnäv t\m«v (ti{µhnâ]\ \nipxn) 4) U_näv t\m«v (ti{µhnâ]\ \nipxn) enìnâ \n pw Nc piä sxcsªsp pi Nc piä sxcsªsp pignªmâ knìw kzbtah tcjs Sp p XmWv. Nc piä sxcsªsp pignªmâ knìw kzbtah tcjs Sp p XmWv. kzbw tcjs Sp pi timfw \w. 5 ]qcn n pignªmâ knìw kzbtah \nà bn psimffpw. {]txyi {i²bv v þ tkmjyâ skiyqcnän skêv KVAT Summary bnâ am{xta simsp m³ ]mspffq. Advance Tax n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hmwnpy\nipxn sn vt]mìpifnepw hmwnpy\nipxn Hm^okpIfnepw ap³iqà ASbv p \nipxnsb kw_ôn hnhc Ä AXXv hmwnpy\nipxn Hm^okpIfnÂ tcjs Sp p Xn\mÂ hym]mcn Cet{ÎmWnIv dnt«^benâ ap³iqà \nipxn F timf nâ tcjs Spt XnÃ. knìw kzbtah Im«n cp XmWv.

55 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Details of TDS n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. CXnÂ \n pw Awarder sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. XÕabw Cu kv{io³ sxfnbp p. hm v dnt C ^benmv klmbn

56 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 Mode of Payment hnhn[xcw coxniä 1. sn v 2. Unamâv {Um^väv 3. snem³ 4. Imjv sdknäv 2 Bank / Treasury enìnâ \n pw sxcsªsp pi 3 Branch / Sub Treasury enìnâ \n pw sxcsªsp pi 4 Challan / Cheque / DD No sss v snbvxv simsp pi 5 Instrument Date sss v snbvxv simsp pi 6 Instrument Amount sss v snbvxv simsp pi hym]mcn D]tbmKn _nâ \¼À tcjs Sp p Xn\v Bill / Invoice Issued n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWvv. HSpt Xmb \nipxnbpss Npcp w tcjs Sp p Xn\ KVAT Summary bnâ n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

57 (i) Tax at Credit (ii) Tax Due (iii) Net Tax \nipxn HSp nb hnhc Ä tcjs Sp m³ Tax Payment n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWvv. hm v dnt C ^benmv klmbn

58 dnt«wnt\mssm w DffS w sn p tcjifpss hnhc Ä tcjs Sp m³ Enclosures n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ]qcn n t^mdw \¼À 10 B ImtW Ahkc fnâ View Form 10 B F sa\phnâ n v sn pi. hm Â _nãpifpss hnhc Ä tcjs Sp p coxn. hm Â _nãpifpss hnhc Ä tcjs Sp p Xnte mbn C³thmbvkv t^màamäv Uu temuv (Download Invoice Format) F Xnte v n v sn pi. At mä Xmsg mwp kv{io³ ZriyamIp p. Hcp XhW C³thmbvkv t^màamäv Uu temuv snbvxmâ Hmtcm XhWbpw hnhc Ä tcjs Sp m³ CXv D]tbmKn mhp XmWv. t^mdw 10 B dnt«wnt\mssm apff C³thmbvkv t^màamäv Xs bmwnxv. CâÀs\äv IW ³ CÃmsX CXv Hm^vsse³ kwhn[m\ nepw D]tbmKn m³ Ignbpw. C³thmbvkv t^màamäv ]qcn nt hn[w 14. hm Â _nãpifpss hnhc Ä Purchase F `mk nâ tcjs Spt XmWv. 15. BZy timf nâ _nâ \¼À tcjs Sp pi. 16. c mas timf nâ _nâ XobXn tcjs Sp pi

59 17. aq mas timf nâ SmIvkv sfuân^nt j³ \¼À(TIN) IrXyambpw tcjs Sp pi. F mâ cpnkvt{sj\nãm hyànifnâ \n pw {Ibhn{Ibw \S nb _nãpiä tcjs Sp pt¼mä SmIvkv sfuân^nt j³ \¼cn\v (TIN) ]Icambn 99999999999 F \¼À tcjs Sp pi.a\ykwøm\ fnâ \n pw hm nb Nc pifpss _nãpiä tcjs Sp p Xn\v Sn³ Ds nâ AXv tcjs Sp pi. SmIvkv sfuân^nt j³ \¼À (TIN) CsÃ nâ ]Icambn 88888888888 F \¼À tcjs Sp pi. 18. \memas timf nâ UoedpsS t]cpw A mas timf nâ A{UÊpw tcjs Spt XmWv. kwøm\ n\i v {Ibhn{Ibw \S nb _nãpiä tcjs Sp pt¼mä SmIvkv sfuân^nt j³ \¼À am{xw tcjs Sp nbmepw axn. t]cpw A{Ukpw \nà_ôanã. 19. Bdmas timf nâ \nipxn DÄs Sm Nc pifpss hne tcjs Sp pi. 20. ASp timf nâ _nãnâ ImWn n«pff \nipxn tcjs Sp pi 21. Ahkm\ timf nâ sam w _nãphnebpw(nc pifpss hnebpw hmäpw skêpw tnà XpI) tcjs Sp pi. 22. Htcm _nãnepw skêv shtæsd ImWnt BhiyanÃ. IqSmsX hmäv Fau v s]bvuv(vat Amount Paid) F timf nâ skêv DÄs Sp pi. 23. apifnâ kqnn n hnhc Ä IrXyambpw tcjs Sp n gnªmâ hmentuj³ (Validate Purchase) F _«³ n v sn pt¼mä knìw kzbtah Hcp ^bâ \nà½n p XmWv. FÃm hnhchpw tcjs Sp nbxn\ptijw am{xw CXv snbvxmâ axn. 24. C\n I¼yq«À ho pw CâÀs\äpambn _Ôs Sp pibpw ]mêvthup]tbmkn v temkn³ sn pi. XÕabw Xmsg mwp kv{io³ ZriyamIp p. hm Â _nãpiä A]v temuv sn p Xn\v A]v temuv ]Àt kv (Upload Purchase Invoice) F _«³ n v sn pi. Cu _«³ n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

60 CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. XÕabw Xmsg mwp kv{io³ ZriyamIp p. XpSÀ v kv{io\nâ sxfnbp enìnâ \n pw Xm Ä A]v temuv sn m\pt±in p amk n\v t\scbpff _«³ n v sn pi. XpSÀ v sxm«pxmsg kv{io\nâ sxfnbp {_ukv (Browse) F _«³ n v snbvxv A]v temuv sn m\pff ^bâ (C:\KVATS\Purchase.txt) skeîv snbvxv simsp pi. XpSÀ v A]v temuv ^bâ F _«\nâ n v sn pt¼mä knìw Xm fpss joäpiä A]v temuv snbvxpignªncn pw. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10 B {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10 B sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com.

61 Form No 10C (Awarders Return) IcmÀ]WnIÄ simsp p hyànitfm Øm]\ tfm ^bâ snt dnt«t^mw \¼À 10C dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

62 CXnÂ \n pw Xmsg dbp h sxcsªsp pi g) AÊkvsaâv CbÀ sxcsªsp pi(assessment Year) h) dnt«sss v XncsªSp pi (Return Type) i) dnt«]ocouv XncsªSp pi (Return Period) (ss{xamk dnt«bwv Cu hn`mk nâs «hym]mcniä ^bâ snt Xv). F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. Awarders Return n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

63 1 IcmsdSp hyànbpss t]cv Name of the Contractor 2 IcmsdSp hyànbpss taâhnemkw Address of the Contractor 3 cpnkvt{sj³ kà«n^n änsâ \¼À Registration Certificate No. (if any) 4 IcmÀ ]WnbpsS XobXn Date of Contract 5 IcmÀ]WnbpsS XpI Amount of Contract 6 IcmÀ]Wn ]qà nbmt Imemh[n tcjs Sp pi tcjs Sp pi SmIvkv sfuân^nt j³ \¼À / A\pam\ \nipxn \¼À Ds nâ tcjs Sp pi tcjs Sp pi tcjs Sp pi tcjs Sp pi Period of Completion of Work 7 Transfer of Material tcjs Sp pi 8 AS XpI Amount Paid 9 Ingn XpI Amount Deducted 10 HSp nb coxn Payment Mode 11 HSp nb XpI Payment Amount 12 Remarks tcjs Sp pi tcjs Sp pi sxcsªsp pi (sn v/unun/snem³/imjv sdko]väv) tcjs Sp pi View Form 10C ]qcn n t^mdw \¼À 10C ImtW Ahkc fnâ hyq t^mdw \w. 10C F sa\phnâ n v sn pi. ]qcn n t^mdw \¼À 10C ImtW Ahkc fnâ View Form 10C F sa\phnâ n v sn pi. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10C {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. hm v dnt C ^benmv klmbn

64 At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10C sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com.

65 Form No 10D (Compounding Return Quarterly) tim¼u v snbvx saäâ {IjÀ bqwnäv, ]miw snbvx Blmc Ä hnâ p hà, hountbm ImkäpIÄ hmsibv v simsp p hà. (ss{xamk dnt«bwv Cu hn`mk nâs «hym]mcniä ^bâ snt Xv). t^mw \¼À 10D dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. hm v dnt C ^benmv klmbn

66 dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi j) AÊkvsaâv CbÀ sxcsªsp pi(assessment Year) k) dnt«sss v sxcsªsp pi (Return Type) l) dnt«]ocouv sxcsªsp pi (Return Period) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. 1) saäâ {IjÀ bqwnäv 2) ]miw snbvx Blmcw hnâ p hà 3) hountbm Imkäv/kn.Un. F nh hmsibv v simsp p hà tim¼u v snbvx saäâ {IjÀ bqwnäpimà saäâ {IjÀ bqwnäv u/s 8 _n n v sn pt¼mä Xmsg mwp sa\p ZriyamIp p. saäâ {IjÀ bqwnäv Metal Crushing Unit n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

67 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 GXp Xcw (category) enìnâ \n pw sxcªsp pi 1) tim {IjÀ (Cone Crusher) 2) ss{]adn {IjÀ (Primary Crusher) 3) sk âdn {IjÀ (Secondary Crusher) 2 LS\ (Size) enìnâ \n pw sxcªsp pi 3 \nipxn LS\ enìnâ \n pw sxcªsp pignªmâ Rate of tax fixed 4 {IjÀ bqwnäpifpss F w 1) tim {IjÀ 2) ss{]adn {IjÀ 3) sk âdn {IjÀ Number 5 tim¼u nmv \nipxn LS\ Compounded Tax fixed 6 ss{xamk tim¼u nmv \nipxn Compounded due for the quarter 7 Remarks knìw kzbtah tcjs Sp p XmWv. {IjÀ bqwnäpifpss F w tcjs Sp pi timfw \w. 4 ]qcn n p IgnªmÂ knìw kzbtah tcjs Sp p XmWv. knìw kzbtah tcjs Sp p XmWv. ]miw snbvx Blmc]ZmÀ Ä (Cooked Food ) hnâ p hà cpnkvt{suv hym]mcnifnâ \n pw hm nbxv kw_ôn v Cooked Food Purchases from Registered Dealers n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

68 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 {Ibhn{Ib coxn Nature of Transaction 2 Nc piä Commodity 3 ]«ni Schedule 4 \nipxn \nc v Rate of Tax (%) 5 aqeyw Value (Rs.) 6 Remarks enìnâ \n pw sxcsªsp pi cpnìà snbvx hym]mcnifnâ (ticf nâ) \n v am{xw hm nbxv Nc piä enìnâ \n pw sxcsªsp pi Nc piä sxcsªsp v IgnªmÂ knìw kzbtah \nà bn p XmWv Nc piä sxcsªsp v IgnªmÂ knìw kzbtah \nipxn \nc v \nà bn p XmWv tcjs Sp pi ]miw snbvx Blmc]ZmÀ Ä (Cooked Food )hnâ p hà cpnìà sn m hym]mcnifnâ \n pw hm nbxv kw_ôn v Cooked Food Purchases from Unregistered Dealers n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

69 1 {Ibhn{Ib coxn Nature of Transaction 2 Nc piä Commodity 3 ]«ni Schedule 4 ]Àt kv SmIvkv Purchase Tax due u/s 6(2) 5 aqeyw Value (Rs.) 6 Remarks enìnâ \n pw sxcsªsp pi cpnìà sn m hym]mcnifnâ (ticf nâ) \n v am{xw hm nbxv Nc piä enìnâ \n pw sxcsªsp pi Nc piä sxcsªsp v IgnªmÂ knìw kzbtah \nà bn p XmWv Nc piä sxcsªsp v IgnªmÂ knìw kzbtah \nipxn \nc v \nà bn p XmWv tcjs Sp pi ]miw snbvx Blmc]ZmÀ fpss hnâ]\ kw_ôn v Cooked Food Turnover Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv B. Cooked Food u/s 8[c][i] LS\ Category 1. ]miw snbvx Blmc]ZmÀ fpw ]m\ob fpw X\Xpamks hnâ]\bpss XpI / ss{xamk hnâ]\ XpI Turnover for the Month /Quarter in Rs.for the Month tim¼u nmv \nipxn \nc v Rate of Tax u/s 8 {]Xnamk tim¼u nmv \nc v Compounded Tax Due for the Month in Rs. Cooked Food and Beverages 2. aäpffh Other Goods BsI Total hm v dnt C ^benmv klmbn

70 1 LS\ Category 2 ss{xamk tstwmhà Turnover for the quarter 3 \nipxn \nc v Rate of Tax (%) 4 ss{xamk tim¼u nmv \nipxn Compounded Tax due for the Quarter (Rs.) 5 Remarks enìnâ \n pw sxcsªsp pi 1. ]miw snbvx Blmc]ZmÀ fpw ]m\ob fpw 2. aäpffh sss v snbvxv simsp pi sss v snbvxv simsp pi \nipxn \nc v ]qcn n p IgnªmÂ knìw kzbw tcjs Sp p XmWv. ]miw snbvx Blmc]ZmÀ fpw ]m\ob fpw hnâ]\ \S nbt mä D]tbmKn _nãpisf kw_ôn v Cooked Food Bills / Invoices issued n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

71 1 hnhcww Particulars 2 {Ia \¼À XpS w Serial From No 3 {Ia\¼À HSp w Serial To No 4 Remarks enìnâ \n pw sxcsªsp pi 1) skbnâkv _nâkv/ C³thmbvkv/ Imjv sat½m 2) ]Àt kv _nâkv 3) Uenhdn snem³ 4) {IUnäv t\m«v 5) U_näv t\m«v 1) Uenhdn t\m«v (^mdw \w. 15) tcjs Sp pi tcjs Sp pi kn.un., hountbm ImkäpIÄ F nh hmsibv v simsp p hà Video Cassettes / CD lending Dealers n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 LS\ Category 2 ISIfpsS F w No. of Shops 3 \nipxn LS\ Rate of Tax per year enìnâ \n pw sxcsªsp pi þ ap\nkn menän / timà tdj³ þ aäpffh tcjs Sp pi tcjs Sp pi hm v dnt C ^benmv klmbn

72 4 ss{xamk tim¼u nmv \nipxn Compounded Tax due for the Quarter (Rs.) 5 Remarks knìw kzbtah \nà bn p XmWv. kw n]vx hnhcww tcjs Sp pi Abstract n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Abstract sam w HSpt \nipxn Total tax due ]eni (Ds nâ) Interest [if any] sam w HSpt XpI Total amount due 1 saäâ {IjÀ bqwnänsâ tstwmhà Turnover of Metal Crushing Units 2 BsI HSpt \nipxn Total Tax Due 3 ]eni (Ds nâ) Interest 4 BsI HSpt XpI Total Amount Due 5 Remarks FÃmXc nepff saäâ {IjÀ bqwnäntâbpw tstwmhà tcjs Sp pi knìw kzbw tcjs Sp p XmWv. tcjs Sp pi knìw kzbw tcjs Sp p XmWv. 1. \nipxn HSp nb hnhcww Payment Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

73 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 \nipxn HSp nb coxn Mode of Payment 2 _m v / {Sjdn Bank / Treasury 3 {_m v / k_v{sjdn Branch / Sub Treasury 4 snem³ / sn v / UnUn \w Challan / Cheque / DD No 5 ]Ww HSp nb XobXn Instrument Date 6 HSp nb XpI Instrument Amount enìnâ \n pw sxcsªsp pi 1) sn v 2) Unamâv {Um^väv 3) snem³ 4) Imjv sdko]väv sxcsªsp pi sxcsªsp pi tcjs Sp pi tcjs Sp pi tcjs Sp pi dnt«wnt\mssm w DffS w sn p tcjifpss hnhc Ä tcjs Sp m³ Enclosures n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

74 ]qcn n t^mdw \¼À 10D ImtW Ahkc fnâ View Form 10D F sa\phnâ n v sn pi. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10D {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10 D sâ {]nâv FSp mhp XmWv.

75 Form No 10DA (Compounding Return Monthly) tim¼u v snbvx _mà tlm«epimcpw (]miw snbvx Blmc km[\ fpw ]m\ob fpw) kzà hs mcpw t^mw \¼À 10DA dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

76 CXnÂ \n pw Xmsg dbp h sxcsªsp pi m) AÊkvsaâv CbÀ sxcsªsp pi(assessment Year) n) dnt«sss v sxcsªsp pi (Return Type) o) dnt«]ocouv XncsªSp pi (Return Period) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. ]miw snbvx Blmckm[\ fpw ]m\ob fpw kzà nsâ tim¼u nmv kw_ôn v kw n]vx hnhcw ]Ww HSp nb hnhcw dnt«wnt\mssm apff A\p_Ô tcjiä 10 UnF t^mdw ImWpI ]miw snbvx Blmckm[\ fpw ]m\ob fpw (Cooked Food u/s 8[c] [ii] ) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

77 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Category Cooked food and Beverages T/O for the month/qtr in Rs. Compounde d Tax fixed for the year in Rs Compounde d Tax Due for the month/qtr in Rs. 1 LS\ Category 2 X\Xp amk hnäphchv Turnover for the Month 3 km¼ ni hàj nse tim¼u nmv \nipxn Compounded Tax Fixed for the Year 4 X\Xpamk nse tim¼u nmv \nipxn Compounded Tax Due for the Month 5 Remarks enìnâ \n pw sxcsªsp pi ]miw snbvx Blmc fpw ]m\ob fpw tcjs Sp pi knìw kzbw tcjs Sp p XmWv. knìw kzbw tcjs Sp p XmWv. kzà tim¼u nmv (Gold Compounding) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv Category T/O for the month/qtr in Rs. CT fixed for the year in Rs CT Due & Collected for the month/qtr in Rs. Cooked food and Beverages hm v dnt C ^benmv klmbn

78 1 LS\ Category 2 X\Xp amk hnäphchv Turnover for the Month 3 km¼ ni hàj nse tim¼u nmv \nipxn Compounded Tax Fixed for the Year 4 X\Xpamk nse tim¼u nmv \nipxn Compounded Tax Due for the Month 5 Remarks enìnâ \n pw sxcsªsp pi ]miw snbvx Blmc fpw ]m\ob fpw tcjs Sp pi knìw kzbw tcjs Sp p XmWv. knìw kzbw tcjs Sp p XmWv. kw n]vx hnhcww (Abstract) ) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. sam w HSpt \nipxn Total tax due ]eni (Ds nâ) Interest [if any] sam w HSpt XpI Total amount due Abstract knìw kzbw tcjs Sp p XmWv tcjs Sp pi knìw kzbw tcjs Sp p XmWv ]Ww HSp nb hnhcw (Payment Details ) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p.

79 ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 \nipxn HSp nb coxn Mode of Payment 2 _m v / {Sjdn Bank / Treasury 3 {_m v / k_v{sjdn Branch / Sub Treasury 4 snem³ / sn v / UnUn \w Challan / Cheque / DD No 5 ]Ww HSp nb XobXn Instrument Date 6 HSp nb XpI Instrument Amount enìnâ \n pw sxcsªsp pi 5) sn v 6) Unamâv {Um^väv 7) snem³ Imjv sdko]väv sxcsªsp pi sxcsªsp pi tcjs Sp pi tcjs Sp pi tcjs Sp pi dnt«wnt\mssm apff A\p_Ô tcjiä (Enclosures) n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. hm v dnt C ^benmv klmbn

80 View Form 10DA ]qcn n t^mdw \¼À 10DA ImtW Ahkc fnâ hyq t^mdw \w. 10DA F sa\phnâ n v sn pi. ]qcn n t^mdw \¼À 10DA ImtW Ahkc fnâ View Form 10DA F sa\phnâ n v sn pi. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10DA {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10DA sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com.

81 Form No 10E (Casual Trader s Return) t^mw \¼À 10E dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi p) AÊkvsaâv CbÀ sxcsªsp pi (Assessment Year) hm v dnt C ^benmv klmbn

82 q) dnt«sss v sxcsªsp pi (Return Type) r) dnt«]ocouv sxcsªsp pi (Return Period) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. Nc pifpss hnhc Ä (Goods Details) \nipxn HSp nb hnhc Ä (Tax Payment Details) Nc pifpss hnhc Ä tcjs Sp m³ Goods Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

83 1 Nc piä Commodity 2 ]«ni Schedule 3 \nipxn \nc v Rate of Tax (%) 4 sam w hnäphchv Total Turnover (Rs.) 5 \nipxn hnt[baãm Nc pifpss hnäphchv Exempted Turnover (Rs) 6 \nipxn hnt[bamb hnäphchv Taxable Turnover (Rs.) 7 ]ncns Sp \nipxn Tax Collected (Rs.) 8 ]ncns Spt \nipxn Tax Due (Rs.) 9 Remarks Nc piä enìnâ \n pw sxcsªsp pi Nc piä enìnâ \n pw sxcsªsp p IgnªmÂ knìw kzbtah tcjs Sp p XmWv. Nc piä enìnâ \n pw sxcsªsp p IgnªmÂ knìw kzbtah tcjs Sp p XmWv. sam w hnäphchv tcjs Sp pi \nipxn hnt[baãm Nc pifpss hnäphchv tcjs Sp pi timfw \w. 5 ]qcn n pignªmâ knìw kzbtah tcjs Sp p XmWv. ]ncns Sp \nipxntcjs Spt XmWv. timfw \w. 4, 5 ]qcn n pignªmâ knìw kzbtah tcjs Sp p XmWv. 1. \nipxn HSp nb hnhc Ä tcjs Sp m³ Tax Payment Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv In Form 10E hm v dnt C ^benmv klmbn

84 1 \nipxn HSp nb coxn Mode 2 HSp nb \nipxn Tax Paid 3 _m n Balance 4 Remarks Xmsg dbp hbnâ \n pw sxcsªsp pi 1) sn v 2) Unamâv {Um^väv 3) snem³ 4) Imjv sdko]väv HSp nb \nipxn tcjs Sp pi HSp nb \nipxn tcjs Sp n IgnªmÂ knìw kzbtah tcjs Sp p XmWv. ]qcn n t^mdw \¼À 10 E ImtW Ahkc fnâ View Form 10 E F sa\phnâ n v sn pi. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10 E {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10 E sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com.

85 Form No 10F (Government Department s Return) (ss{xamk dnt«bwv Cu hn`mk nâs «hà ^bâ snt Xv). t^mw \¼À 10F dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. At mä ZriyamIp kv{io\nâ Xm fpss SmIvkv sfuân^nt j³ \¼À (PIN) Xm Ä v e`n timuv (Password) F nh tcjs Sp pi. At mä Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p. File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi hm v dnt C ^benmv klmbn

86 s) AÊkvsaâv CbÀ sxcsªsp pi (Assessment Year) t) dnt«sss v sxcsªsp pi (Return Type) u) dnt«]ocouv sxcsªsp pi (Return Period) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. hnâ]\ \S nb Nc pifpss hnizhnhc Ä ^mdw \w. 10 F^vþÂ tcjs Spt XmWv. cpnkvt{sj\pff hym]mcnifnâ \n pam{xw Nc piä hm nbxnsâ hnizhnhc Ä tcjs Sp m\pffxv A\ykwØm\ fnâ \n pw Nc piä hm nbxnsâ hnizhnhc Ä tcjs Sp m\pffxv IcmÀ ]WnbpsS hnizmwi Ä kw_ôn hnhc Ä tcjs Sp m\pffxv \nipxn HSp nbxnsâ hnizhnhc Ä tcjs Sp m\pffxv hnâ]\ \S nb Nc pifpss hnizhnhc Ä ^mdw \w. 10 F^vþÂ tcjs Sp p Xn\v Form No 10F Sales Details n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

87 1 Nc piä Commodity 2 ]«ni Schedule 3 \nipxn \nc v Rate of Tax 4 sam w hnäphchv Total Sales 5 \nipxn hnt[bamb hnäphchv Taxable Sales 6 HSpt /]ncn \nipxn Tax Collected / Due 7 Nc v hm nb Bfnsâ Sn³ Buyer TIN 8 Nc v hm nb Bfnsâ hnemkw Buyer Address 9 Remarks enìnâ \n v sxcsªsp pi knìw kzbw tcjs Sp p XmWv knìw kzbw tcjs Sp p XmWv sam w hnäphchv tcjs Sp pi \nipxn hnt[bamb hnäphchv tcjs Sp pi knìw kzbw tcjs Sp p XmWv Nc v hm nb Bfnsâ Sn³ tcjs Sp pi Nc v hm nb Bfnsâ hnemkw tcjs Sp pi cpnkvt{sj\pff hym]mcnifnâ \n pam{xw Nc piä hm nbxnsâ hnizhnhc Ä tcjs Sp p Xn\v Local Purchase Registered Dealers n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv hm v dnt C ^benmv klmbn

88 1 Nature of Transaction Local Purchase from Registered Dealers enìnâ \n pw sxcªsp pi 2 Commodity enìnâ \n pw sxcªsp pi 3 Schedule knìw kzbw tcjs Sp p XmWv 4 Rate of Tax knìw kzbw tcjs Sp p XmWv 5 Purchase Value Nc piä hm nb hne tcjs Sp pi 6 Supplier TIN Nc piä hnä BfpsS TIN tcjs Sp pi 7 Supplier Address Nc piä hnä BfpsS hnemkw tcjs Sp pi 8 Remarks A\ykwØm\ fnâ \n pw Nc piä hm nbxnsâ hnizhnhc Ä tcjs Sp p Xn\v Interstate Purchases n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv

89 1 Nature of Transaction Interstate Purchase enìnâ \n pw sxcªsp pi 2 Commodity enìnâ \n pw sxcªsp pi 3 Schedule knìw kzbw tcjs Sp p XmWv 4 Rate of Tax knìw kzbw tcjs Sp p XmWv 5 Purchase Value Nc piä hm nb hne tcjs Sp pi 6 Supplier TIN Nc piä hnä BfpsS TIN tcjs Sp pi 7 Supplier Address Nc piä hnä BfpsS hnemkw tcjs Sp pi 8 Whether D form used (Y/N) _m[iaã 9 Remarks IcmÀ ]WnbpsS hnizmwi Ä kw_ôn hnhc Ä tcjs Sp p Xn\v Works Contracts Executed n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv hm v dnt C ^benmv klmbn

90 1 Details of Work IcmÀ ]WnbpsS hnhc Ä tcjs Sp pi 2 Contract Value IcmÀ XpI tcjs Sp pi 3 Particulars of Contractor IcmdpImcs\ kw_ôn hnhc Ä tcjs Sp pi 4 Contractors TIN IcmdpImcsâ TIN \¼À tcjs Sp pi 5 TDS Value TDS XpI Ipdhv snbvxxv tcjs Sp pi 6 TDS Details TDS sâ hnhc Ä tcjs Sp pi 7 Remarks \nipxn HSp nbxnsâ hnizhnhc Ä tcjs Sp p Xn\v Particulars of Remittance n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 VAT Collected VAT ]ncn XpI tcjs Sp pi 2 Tax Deducted at Source TDS XpI Ipdhv snbvxxv tcjs Sp pi 3 VAT otherwise due VAT HSpt XpI tcjs Sp pi 4 Reasons for non remittance ]qcn n t^mdw \¼À 10F ImtW Ahkc fnâ View Form 10F F sa\phnâ n v sn pi.

91 Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 10F {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 10F sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com. hm v dnt C ^benmv klmbn

92 Form No 11A (Parcel Agencie s Return) t^mw \¼À 11 A dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p. File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi

93 v) AÊkvsaâv CbÀ sxcsªsp pi (2008þ2009) w) dnt«sss v sxcsªsp pi [HdnPn\Â (original)] x) dnt«]ocouv sxcsªsp pi [amkw (month)] F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. Enter Consignment Details n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv 1 Nc piä obà snbvx Znhkw Date of clearing 2 Nc piä hnä hym]mcnbpss t]cv Name of the Consigner 3 Nc piä hnä hym]mcnbpss taâhnemkw Address of the Consigner Nc piä hm nb Nc piä nbà snbvx Znhkw tcjs Sp pi Nc piä hnä hym]mcnbpss t]cv tcjs Sp pi Nc piä hnä hym]mcnbpss taâhnemkw tcjs Sp pi Nc v hm nb hym]mcnbpss cpnkvt{sj³ hm v dnt C ^benmv klmbn

94 hym]mcnbpss cpnkvt{sjsâ LS\ Consignee Registration Status 4 Nc piä hm nb hym]mcnbpss SmIvkv sfuân^nt j³ \¼À Consignee TIN 5 Nc piä hm nb hym]mcnbpss t]cv Name of the Consignee 6 Nc piä hm nb hym]mcnbpss taâhnemkw Address of the Consignee 7 Remarks LS\ Xmsg dbp hbnâ \n pw tcjs Sp pi 1) cpnkvt{sj³ DffhÀ/CÃm hà (ticfw) 2)cPnkvt{Sj³ DffhÀ/CÃm hà (A\ykwØm\ Ä) ticf nse cpnkvt{suv hym]mcn BsW nâ SmIvkv sfuân^nt j³ \¼À \nà_ôambpw tcjs Sp nbncn Ww Nc piä hm nb hym]mcnbpss t]cv tcjs Sp pi Nc piä hm nb hym]mcnbpss taâhnemkw tcjs Sp pi SAVE n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. 1 Nc piä Commodity 2 _nãpifpssbpw suenhdnt\m«pifpssbpw hnhcww Details of Delivery Note 3 _nãpifpssbpw suenhdnt\m«pifpssbpw XobXn Details of Delivery Note Date 4 si«pifpss F w No. of packages Nc piäenìnâ \n pw sxcsªsp pi _nãpifpssbpw suenhdnt\m«pifpssbpw hnhcww tcjs Sp pi _nãpifpssbpw suenhdnt\m«pifpssbpw XobXn tcjs Sp pi si«pifpss F w tcjs Sp pi

95 5 Afhv Quantity 6 Afhnsâ LS\ Quantity Unit 7 Xq w Weight 8 Xq nsâ LS\ Weight Unit 9 Nc pifpss hne Value of Goods Afhv tcjs Sp pi Afhnsâ LS\ enìnâ \n pw tcjs Sp pi Xq w tcjs Sp pi Xq nsâ LS\ enìnâ \n pw sxcsªsp pi Nc pifpss hne tcjs Sp pi View Form 11A ]qcn n t^mdw \¼À 11A ImtW Ahkc fnâ hyq t^mdw \w.11a F sa\phnâ n v sn pi. ]qcn n t^mdw \¼À 11A ImtW Ahkc fnâ View Form 11A F sa\phnâ n v sn pi. Cet{ÎmWnIv dnt«^benwknsâ Ahkm\ `mkamwv ^mdw \¼À 11A {]nâv sn p coxn. Xmsg mwp kv{io\nâ \n pw Print Return F _«\nâ n v sn pi. At mä Cu kv{io³ ZriyamIpw. CXnÂ \n pw AÊkvsaâv hàjw sxcsªsp pi. CXnÂ \n pw dnt«]ocouv sxcsªsp v AXn\pt\scbpff _«³ n v sn pi. kv{io\nâ sxfnbp (I accept) F t_mivknâ n v sn pt¼mä AXnÂ Hcp SnIv ( ) amà v sxfnbpibpw XpSÀ v k_vanäv (submit) F _«³ n v sn pi. C{Xbpw snbvxpignªmâ Xm Ä Cet{ÎmWnIv dnt«kaà n pignªp. XpSÀ v In«p kv{io\nâ \n v Xm Ä kaà n ^mdw \¼À 11A sâ {]nâv FSp mhp XmWv. Cu dnt«^bâ sn p {]{InbbnÂ Fs nepw XSÊ tfm kwib tfm Ds nâ AXXv PnÃm su]yq«n I½ojWÀamcpambn _Ôs ts XmWv. PnÃm su]yq«n I½ojWÀamcpsS t^m \¼cpIÄ Cu ]pkvxi nsâ A\p_Ôambn simsp n«p v. For further queries on efiling, please send your valuable feedbacks through the mail address itmc.taxes@gmail.com. hm v dnt C ^benmv klmbn

96 Form No 11B (Bank s Return) t^mw \¼À 11B dnt«f s\ Cþ^bÂ sn mw? Xm fpss I¼yq«À CâÀs\äv kwhn[m\hpambn _Ôn n pi. XpSÀ v hmwnpy\n IpXn hip nsâ HutZymKnI sh_vsskämb www.keralataxes.in sss v snbvxv simsp pi. sh_vsskäv Xpd pt¼mä efile (CeIvt{SmWnIv dnt«) F XnÂ n v sn pi. Xm fpss SmIvkv sfuân^nt j³ \¼À (TIN) Xm Ä v e`n timuv (password) F nh tcjs Sp pi. Xmsg dbp coxnbnâ sa\pkv{io³ (Menu) ZriyamIp p File Return þ dnt«wnse hnhc Ä tcjs Sp p Xn\v ChnsS n v sn pi. Print Return dnt«kaà n p Xn\pw {]nâv FSp p Xn\pw ChnsS n v sn pi. dnt«wnse hnhc Ä tcjs Sp p Xn\v File Return n v sn pi. At mä Xmsg dbp kv{io³ ZriyamIp p. CXnÂ \n pw Xmsg dbp h sxcsªsp pi y) AÊkvsaâv CbÀ sxcsªsp pi (Assessment Year)

97 z) dnt«sss v sxcsªsp pi (Return Type) aa) dnt«]ocouv sxcsªsp pi (Return Period) F n«v Proceed F _«n v sn pt¼mä Xmsg mwp sa\pkv{io³ ZriyamIp p. Form 11B n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. ChnsS tcjs Spt hnhc Ä dnt«wnsâ Cu `mk p\n pw e`n p XmWv hm v dnt C ^benmv klmbn

98 1 _nãpiä obà snbvx XobXn Date of clearing 2 Nc v hnä hym]mcnbpss t]cv Name of the Consigner 3 Nc v hnä hym]mcnbpss icnbmb taâhnemkw Address of the Consigner Nc v hm nb hym]mcnbpss cpnkvt{sj³ LS\ Consignee Registration Status 4 Nc v hm nb hym]mcnbpss SmIvkv sfuân^nt j³ \¼À Consignee TIN 5 Nc v hm nb hym]mcnbpss t]cv Name of the Consignee 6 Nc v hm nb hym]mcnbpss taâhnemkw Address of the Consignee 7 Remarks _nãpiä obà snbvx XobXn Nc v hnä hym]mcnbpss t]cv tcjs Sp pi Nc v hnä hym]mcnbpss taâhnemkw tcjs Sp pi Nc v hm nb hym]mcnbpss cpnkvt{sj³ LS\ Xmsg dbp hbnâ \n pw tcjs Sp pi 2) cpnkvt{sj³ DffhÀ/CÃm hà (ticfw) cpnkvt{sj³ DffhÀ/CÃm hà (A\ykwØm\ Ä) ticf nse cpnkvt{suv hym]mcn BsW nâ SmIvkv sfuân^nt j³ \¼À \nà_ôambpw tcjs Sp nbncn Ww. Nc v hm nb hym]mcnbpss t]cv tcjs Sp pi Nc v hm nb hym]mcnbpss taâhnemkw tcjs Sp pi SAVE n v sn pt¼mä Xmsg mwp kv{io³ ZriyamIp p. 1 Nc piä Commodity 2 _nãpifpss \¼À Details of Bill No 3 _nãpifpss XobXn Details of Bill Date enìnâ \n pw sxcsªsp pi _nãpifpss \¼À/sUenhdn t\m«v \¼À tcjs Sp pi _nãpifpss XobXn / suenhdn t\m«nsâ XobXn tcjs Sp pi