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[Cites 0, Cited by 0] [Section 21] [Entire Act]

State of Kerala - Subsection

Section 21(7AA) in Kerala General Sales Tax Rules, 1963

(7AA)Where a dealer, including a dealer liable for assessments under sub-section (4) of Section 17, claims in the return filed under sub-rule (7) or (7 A), that any part of his turnover is exempt from tax or is eligible for reduction in the rate of tax, the turnover in respect of which such exemption or reduction in rate of tax is claimed shall be shown separately under each head. Such dealer shall also file, within two months, from the due date for filing of the return the following documents relating to the month/ quarter, for the purpose of verifying the genuineness of the claim for such exemption or reduction, as the case may be, namely:-
(a)particulars of purchases, made during the year within the State, of goods subject to tax at the point of first sale in the State in the following form, separately for each class of such goods, namely:-
SL.No Bill No.& Date Name & address of the dealer from whompurchased with R.C. No Name of goods Commodity code No. Amount
(1) (2) (3) (4) (5) (6)
           
(b)Omitted.
(c)statement showing the details of sale exempted by notifications issued under section 10 along with certificate/declarations if any, required under each such notification
(d)Omitted.
(e)Omitted.
(f)Omitted.
(g)a statement of sales made through agents during the year in the following form along with the declaration obtained from the agent to the effect that such agent has included the sales in his turnover and that tax has been paid by him in respect of agents within the State, namely:-
SL.No. Name & address of the Agent Sale value of goods
(1) (2) (3)
     
(h)Omitted.
(i)Omitted.
(j)a list in the following form for sales return, namely:-
SL.No. Date of sale with Bill No.& Date Amount Date of return with credit note No. if any
(1) (2) (3) (4)
       
(k)amount in respect of branch transfer effected during the year with name and address of each such branch;
(l)such other documents on which the dealer relies on in support of his claim for exemption, reduction, rebate or refund, as the case may be, and
(m)Copies of the Delivery Notes issued during the period.
(n)details of statutory forms including those prescribed under the CST(Registration and Turnover) Rules, 1957, issued in the following form, namely: -
SL.No. Name of Form Sl.No of FormsFrom Sl.No of FormsTo
(1) (2) (3) (4)
       
Provided that where a dealer is prevented by sufficient cause from filing any of the documents mentioned above within the prescribed period, such dealer may file an application praying for further time to file any such documents and the assessing authority may allow the dealer further time, not exceeding two months from the last date prescribed for filing of such documents.