New VAT form 16-A and 16-B notified for Brick Klin and Dhaba owners opting for lump sum payment of tax under Punjab VAT Act 2005


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

The 8th June, 2010

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 / PO / RAO


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 / PO / RAO


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.

1 comments :

Post a Comment