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ET2010-03
NOTIFICATION
No. FD 7 CET 2010, Bangalore, dated 2nd August, 2010
Whereas the draft of the following rules further to amend the Karnataka Tax on Entry of Goods Rules, 197+ was published as required by sub-section (1) of section 30 of the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) in Notification No. FD 7 CET 2010 inviting objections or suggestions from all the persons likely to be affected thereby with in thirty days from the date of publication in the Official Gazette.
And, whereas, the said Gazette was made available to the public on 11th May, 2010.
And, whereas no objections and suggestions have been received by the Government.
Now, therefore, in exercise of the powers conferred by section 30 of the Karnataka Tax on Entry of Goods Act, 1979, (Karnataka Act 27 of 1979) the Government of Karnataka hereby makes the following rules further to amend the Karnataka Tax on Entry of Goods Rules, 1979, namely:-
RULES
1.
Title and Commencement.-
(1)
These Rules may be called the Karnataka Tax on Entry of Goods (Amendment) Rules, 2010.
(2)
They shall come into force with effect from the first day of April, 2010.
2.
Insertion of new rule 8-B.-
In the Karnataka Tax on Entry of Goods Rules, 1979 (hereinafter referred to as the said rules), after rule -8-AA, the following shall be inserted, namely:-
8-B. Statement to be submitted by a manufacturer of sugar, etc.,-
(1)
The statement to be submitted by a manufacturer of sugar under sub-section (3) of section 8-B shall be in Form 3-B and it shall be submitted to the assessing authority.
(2)
(a)
The certificate specified in sub-section (4) of section 8-B shall be in Form 3-C and shall be obtained by the manufacturer of sugar from the assessing authority on payment of one rupee per form.
(b)
Every such form so obtained by the manufacturer of sugar shall be kept by him in safe custody and it or he shall be personally responsible for the loss, destruction or theft of any such form or the loss of revenue to the Government, resulting directly or indirectly from such loss, destruction or theft.
(c)
The certificate in Form 3-C marked original shall be furnished by the manufacturer of sugar to the purchaser in respect of all the purchases made by the purchaser during the month within thirty days from the end of the month and the certificated marked duplicate shall be retained by him.
(d)
Every manufacturer of sugar issuing certificates in Form 3-C shall maintain for each year separately an account in Form 3-D, showing the amounts of tax paid to him, certificates of payment of tax issued and the particulars of remittances of tax paid to him.
(e)
If any Form 3-C is lost, destroyed or stolen the manufacturer of sugar shall report the fact to the issuing authority within a week of such loss, destruction or theft and shall make appropriate entries in the register maintained in Form 3-D and take such other steps including the furnishing of an indemnity bond and issue of public notice of the loss, destruction or theft as the issuing authority may direct.
(f)

Any manufacturer of sugar, having obtained Form 3-C shall not either directly or through any other person transfer the same to another person.

(g)
As soon as a report is received from the manufacturer of sugar, regarding loss or destruction or theft of Form 3-C, the issuing authority shall, within ten days, report to the jurisdictional Joint Commissioner of Commercial Taxes and shall also take action to notify such loss, destruction or theft in the Official Gazette.
(h)
The register maintained in Form 3-D along with Form –C shall be open for inspection by the issuing authority or by an Officer of the Commercial Taxes Department authorized by the Commissioner or the jurisdictional Joint Commissioner.”
3.
Insertion of new Forms 3B, 3C and 3D.-
After Form 3-AA of the said rules, the following forms shall be inserted, namely:-
Form 3-B
[See rule 8-B(1)]
Statement of entry tax payment made by the purchasing dealers and remittance made to the Government by the manufacturer of sugar for the month of ….....
1. Name and address of the manufacturer of sugar  
2. Registration Certificate No. under the KTEG Act, 1979 /
TIN under the Karnataka Value Added Tax Act, 2003.
 
3. Total sale of sugar during the month  
4. Total sale of sugar to purchasers within the State  
5. Amount to entry tax paid to the manufacturer of sugar
by the purchasers of sugar during the month
 
6. Details of remittance
(a) Challan No. and date, if remitted to
Government Treasury / Bank
Or
(b) Cheque, DD or Receipt No. and date
if remitted to the assessing authority /
Local VAT office or VAT Sub-office

 


DECLARATION
I …………… .............. do hereby solemnly declare that to the best of my knowledge and belief, the information furnished in the statement is true and complete.
Place: Signature of the authorized person:
Date: Name and Status:
ANNEXURE
Particulars of purchasers within the State
Sl No. Name and address of the purchaser with Registration No./TIN (if any) Total value of
sugar sold
Total amount of entry tax paid Remarks (specify reasons for any non-payment of tax by the purchaser)
1        
2        
FORM 3-C
[See rule 8-B(2)]
Certificate of Tax Payment
(on purchase of sugar under Section 8-B)
Original / Duplicate
(Original to be issued to the purchasing dealer and duplicate to be retained by the manufacturer of sugar)
Sl. No.   Seal of the issuing authority
1. Name and address of the manufacturer of sugar  
2. (i) Name and full address of the purchaser  
  (ii) Registration Certificate No. / TIN of the purchaser  

3. Particulars of entry tax paid by the purchasing dealers and remitted to the Government by manufacturer of sugar during the month of …………..

Sl. No.
Invoice / Sale Bill No. and Date
Quantity
Total value of sugar sold
Amount of tax paid at … %
Details of remittance
          Challan No. & Date, if remitted to Government Treasury / Bank Cheque, DD or receipt No. & date if remitted to the assessing authority /VAT Office or VAT Sub-office
             

Certified that the tax paid as above has been remitted by us into Government Treasury at ……….. through challan No.. ……………. Dated …………………… * / ………………. Bank at ……………….. through Challan No. ………………… Dated ……………….. * by cheque, DD or cash receipt bearing No. ……………………………. Dated ……………………. To the ………………… (Name of the office where the tax paid is remitted)8, in accordance with section 8-B and that the particulars furnished above are true and correct to the best of my knowledge.
Place: Signature of the authorized person:
Date: Name and Status:
* Note: Strike out whichever is not applicable.
FORM 3-D
[See rule 8-B(2)]
Register of certificates in Form 3-C issued
Date of issue of certificate Sl. No. of certificate issued Name, address and registration number of the purchaser to whom issued
Month for which issued
Total amount payable by the purchaser towards the sale of sugar during the month
1
2
3
4
5
 
Total amount of entry tax paid by the purchaser
Details of remittance
Challan No. & Date, if remitted to Government Treasury /Bank
Cheque, DD or receipt No. & date if remitted to the assessing authority / VAT Office or VAT Sub-office
6
7
8
 
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