The Excise and taxation department has notified new VAT form returns 16A and 16B for the Brick Klin owners and Dhaba owners respectively under the new rule 36-A added to Punjab VAT Rules. These returns forms are required to be filed quatorly by those brick klin and dhaba owners who opt for the Lump Sum payment of tax under Punjab VAT Act 2005. The relevant notification as well as the form 16-A and 16-B are available for download at the official website of the department and the same is reproduced herebelow for ready reference.
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(Excise and Taxation II Branch)
NOTIFICATION
NO. G.S.R. 23/P.A.8/2005/S.70/Amd.(28 )/2010- In exercise of the powers conferred by sub-section (1) of section 70 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to make the following rules, further to amend the Punjab Value Added Tax Rules, 2005 , namely:-
RULES
1. (1) These rules may be called the Punjab Value Added Tax (Fifth Amendment) Rules, 2010.
(2) They shall come into force on and with effect from the date of their publication in the Official Gazette.
2. In the Punjab Value Added Tax Rules, 2005 (hereinafter referred to as the said rules), after rule 36, the following rule shall be added, namely:-
“36-A.(1) A brick kiln owner opting to pay lumpsum tax shall file quarterly return in Form VAT 16-A within a period of thirty days from the date of expiry of each quarter alongwith the proof of the payment made into the appropriate Government Treasury.
3. (2) A dhaba owner opting to pay lumpsum tax shall file quarterly return in Form VAT 16-B within a period of thirty days from the date of expiry of each quarter along with the proof of the payment made into the appropriate Government Treasury.”
In the said Rules, after Form VAT-16, the following Forms shall be inserted, namely:-
“FORM VAT 16-A
[See rule 36-A]
Form of return to be furnished by a Bricks Kiln Owner making lumpsum payment of tax
1.
VRN | For period (dd.mm.yy) | From _______________ | To________________ |
Name of the person : | ||
Address of the person : | ||
Pin | State | |
Tel | Fax | |
E-mail address: | ||
2. Date of opting for Lumpsum payment of tax D D M M Y Y
3. | Category and capacity of Kiln(s), lump sum payable and in case of option during the year and addition of new kiln(s) during the period/ month from which lump sum is payable. | Kiln number | Category | Number of Ghoris | Lump sum payable | Month from which lump sum payable |
Ist Kiln | ||||||
IInd Kiln | ||||||
IIIrd Kiln | ||||||
IVth Kiln | ||||||
TOTAL |
4. Dates of firing the Brick Kiln D D M M Y Y
5. Details of tax deposited
Serial No. | Name of treasury where tax deposited or Bank on which DD / Pay order drawn or Office from where RAO issued etc. | Treasury receipt (TR) / DD / | For office use | ||||
Type of Instrument | No. | Date | Amount | DCR No. | Date | ||
Excess paid brought forward from last return | |||||||
Total | |||||||
6. Amount of Lumpsum tax paid during the corresponding period of previous year
7. Account of forms printed under the Government authority.
Serial No. | Type of Form | Opening stock at the beginning of the return period | Blank forms received or authenticated during the return period | Forms used during the return period | |
No. | Aggregate of amount of transactions for which forms used | ||||
(1) | C | ||||
8. Aggregate price of goods purchased in the course
of inter state trade against ‘C’ Forms (Attach form VAT-19)
9. Purchases Subject to Vat (Add Form VAT-24) _______________________________
Declaration
I, _________________________________ (name in CAPITALS), hereby, solemnly affirm that I am authorised to furnish this return and all its contents, lists, statements, declarations, certificates & other documents annexed to it or filed with it are true, correct and complete and nothing has been concealed therein.
Place:
Date: [Signature]
Status: Tick () applicable [Karta, proprietor, partner, director, president, secretary, manager, authorised officer]
______________________________________________________________________________________
(For use in the office of the Designated Officer]
(1) Date of data entry in Computer:
(2) Signature of the official making the data entry:
(Also affix stamp of name and designation)
(3) Signature of the designated officer with date:
(Also affix stamp of name and designation)
______________________________________________________________________________________
Acknowledgement
The undersigned acknowledges having received the original of this return on the date mentioned below:
(1) Date of receipt of return: (2) [Signature with stamp of name and designation of receipt clerk] ______________________________________________________________________________________
FORM VAT 16-B
[See rule 36-A]
Form of return to be furnished by a Dhaba Owner making lumpsum payment of tax
D D M M Y Y
Original/Duplicate copy of return for the year ended on: _ _
1. Person’s identity
Address | ||||||||||||||||||
T I N | ||||||||||||||||||
Name and style of business | M/S | |||||||||||||
Address | Contact No. | |||||||||||||
T I N | ||||||||||||||
2. Date of opting for lumpsum tax D D M M Y Y
3. | Category and Turnover of Dhaba(s), lump sum payable and in case of option during the year the month from which lump sum is payable. | Category | Turnover of Dhaba | Lump sum payable | Month from which lump sum payable |
1. 5 lac and above but less than 15 lacs | |||||
2. 15 lac and above but less than 30 lacs | |||||
3. 30 lac and above but less than 50 lacs | |||||
4. 50 lac and above but less than 1.00 crore | |||||
5. 1.00 crore and above but less than 1.5 crore | |||||
6. 1.5 crore and above but less than 2.00 crore | |||||
7. Above 2 .00 core | |||||
4. Details of tax deposited
Serial No. | Name of treasury where tax deposited or Bank on which DD / Pay order drawn or Office from where RAO issued etc. | Treasury receipt (TR) / DD / | For office use | ||||
Type of Instrument | No. | Date | Amount | DCR No. | Date | ||
Excess paid brought forward from last return | |||||||
Total | |||||||
5. Amount of lumpsum tax paid during the corresponding period of previous year.
6. Purchases subject to Vat (Attach Form VAT-24) _______________________
Declaration
I, _________________________________ (name in CAPITALS), hereby, solemnly affirm that I am authorised to furnish this return and all its contents, lists, statements, declarations, certificates & other documents annexed to it or filed with it are true, correct and complete and nothing has been concealed therein.
Place:
Date: [Signature]
Status: Tick () applicable [Karta, proprietor, partner, director, president, secretary, manager, authorised officer]
______________________________________________________________________________________
(For use in the office of the Designated Officer)
(1) Date of data entry in VAT register/Computer:
(2) Signature of the official making the data entry:
(Also affix stamp of name and designation)
(3) Signature of the designated officer with date:
(Also affix stamp of name and designation)
______________________________________________________________________________________
Acknowledgement
The undersigned acknowledges having received the original of this return on the date mentioned below:
(1) Date of receipt of return: (2) [Signature with stamp of name and designation of receipt clerk] ______________________________________________________________________________________
S. S. BRAR,
Financial Commissioner Taxation and
Secretary to Government of Punjab ,
Department of Excise and Taxation.
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