• About Us
  • Contact Us
GST panacea
Call Us +91-7503031378
Email: info@gstpanacea.com
Menu
  • HOME
  • GST
    • GST Book
    • GST Council Meetings
      • GST Council Meeting 2018
    • Advance Ruling
      • AAR
      • AAAR
    • Anti-Profiteering Authority
    • Updated GST Act
      • CGST Act
      • IGST Act
      • UTGST Act
      • GST (Compensation of States ) Act
    • GST Rates
      • List of Goods at Nil Rates
      • List of Goods at 0.25% Rate
      • List of Goods at 3% Rate
      • List of Goods at 5% Rate
      • List of Goods at 12% Rate
      • List of Goods at 18% Rate
      • List of Goods at 28% Rate
    • CGST Rules, 2017
    • Press Release Notification 2018
    • Notifications
      • CGST (Tax)
        • CGST (Rate)
      • IGST (Tax)
        • IGST (Rate)
      • UTGST (Tax)
        • UTGST (Rate)
      • Compensation cess (Tax)
        • Compensation Cess (Rate)
    • Circulars
    • Orders
    • FAQs on GST
    • Case Law
    • Compilation FAQs on GST issued by Various Entities
      • CBIC
        • FAQ on GST (Dec, 2018)
        • FAQ And MCQ (sep, 2018)
        • FAQ by CBIC (Jan, 2018)
      • ICAI
        • FAQ by ICAI (Sep, 2017)
        • FAQ by ICAI (June, 2017)
        • FAQ and MCQ (Jan, 2018)
      • Reply by GST on Twitter
      • Association of Mutual Funds in India
    • Original GST Law
      • The Centrals Goods and Sercives Tax Act 2017 (Original)
      • The Integrated Goods and Services Tax Act 2017 (Original)
      • The Union Territory Goods and Services Tax Act 2017 (Original)
      • The GST Compensation To States Act 2017 (Original)
    • OLD
      • FAQs on GST Migration
      • GST – Concept & Status
      • Terms of Reference – GST
      • GST Tutorials
      • GST in Hindi
      • Articles on GST
      • GST Quotes
      • GST Knowledge Capsule
      • GST Bills and Rules – March2017
        • FAQS ON GST (2016)
        • GST Composition Rules
        • GST Valuation Rules
        • GST Transition Rules
      • GST Rates on Goods
        • GST Rates Schedule for Goods
        • Chapter wise rate wise GST Schedule – 03.06.2017
        • GST Compensation Cess Rates Defined By GST Council
        • Addendum to the GST Rate Schedule For Goods Issued by GST Council
      • GST Rates of Services
        • Schedule of GST Rates for Services Defined by GST Council
        • Proposed New Scheme of Classification of Services under GST
        • Services under Reverse Charge
      • Final GST Rules Approved by GST Council
        • Composition Rules
        • Valuation Rules
        • Input Tax Credit Rules
        • Invoice, Debit and Credit Rules
        • Payment Rules
        • Refund Rules
        • Registration Rules
      • Formats of Forms under GST
        • Refund Forms
        • Composition Forms
        • Payments Forms
        • Registration Forms
      • GST RULES DRAFTED BY GST COUNCIL
        • Accounts and Records Rules
        • Advance Ruling Rules
        • Assessment and Audit Rules
        • Appeals and Revision Rules
        • E-Way Bill Rules
        • Transition Rules
        • Revised Return Rules
      • Gst Bill
      • New Dates for GST Migration
      • Migration to GST
      • Model GST Law Revised
      • Model GST Law Old
      • Draft Rules and Formats GST
        • Draft Return Formats
          • GSTR 9B
          • ITC Mismatch Report
        • Draft Refund Rules
        • Draft Refund Formats
        • Draft Registration Rules
        • Draft Registration formats
        • Draft Payment Rules
        • Draft Payment formats
        • Draft Invoice Rules
        • Draft Invoice formats
  • State GST
    • Andhra Pradesh
    • Arunachal Pradesh
    • Assam
    • Bihar
    • Chandigarh
    • Chhattisgarh
    • Dadra and Nagar Haveli(U. T.)
    • Daman and Diu(U. T.)
    • Delhi
    • Goa
    • Gujarat
    • Haryana
    • Himachal Pradesh
    • Jammu and Kashmir
    • Jharkhand
    • Karnataka
    • Kerala
    • Madhya Pradesh
    • Maharashtra
    • Manipur
    • Meghalaya
    • Mizoram
    • Nagaland
    • Odisha
    • Puducherry
    • Punjab
    • Rajasthan
    • Sikkim
    • Tamil Nadu
    • Tripura
    • Telangana
    • Uttarakhand
    • Uttar Pradesh
    • West Bengal
  • IDT
    • Service Tax
      • Finance Act, 1994
    • Service Tax Rules and Regulations
      • Notifications
      • Circulars
      • Service Tax Rules,1994
      • Point of Taxation Rules, 2011
      • Determination of Value Rules, 2006
      • Place of Provision of Services Rules, 2012
      • Service Tax Compounding of Offences Rules, 2012
      • Voluntary Compliance Encouragement Rules, 2013
      • Settlement of Cases Rules, 2012
      • Dispute Resolution Scheme Rules, 2008
      • Publication of Names Rules, 2008
      • Provisional Attachment of Property Rules, 2008
      • Registration of Special Category of Person Rules, 2005
      • Service Tax Case Laws
    • Cenvat
      • CENVAT Credit Rules,2004
    • CST Rules & Act
      • CST Act 1956
      • CST Rules 1957
    • Central Excise
      • Central Excise Act,1944
    • Customs
      • Custom Act,1962
      • Custom Rules and Regulations
  • VAT
    • Assam VAT Determination Order
    • Chhattisgarh VAT Determination Order
    • Andhra Pradesh
      • Andhra Pradesh Vat Act,2005
      • Andhra Pradesh Vat Rules 2005
      • AP VAT Determination Order
    • Delhi VAT
      • Delhi VAT Act
      • Delhi Vat Rules
      • Documents Required for Migration under GST
      • Delhi Vat Notifications
      • Delhi Vat Circular
      • Delhi Vat Determination Order
    • Gujarat VAT
      • Gujarat VAT Act, 2003
      • Gujarat VAT Notification
        • Gujarat Entry Tax Notifications
      • Gujarat VAT Determination Order
    • Haryana Vat
      • Haryana VAT Act 2003
      • Haryana VAT Rules
    • Himachal Pradesh VAT
      • Himachal Pradesh VAT Act 2005
      • Himachal Pradesh VAT Rules,2005
    • Arunachal Pradesh VAT
      • Arunachal Pradesh VAT Act, 2005
    • Jharkhand VAT
      • Jharkhand VAT Act, 2005
    • Bihar VAT
      • Bihar VAT Act, 2005
      • Bihar VAT Determination Order
    • Goa VAT
      • Goa VAT Act, 2005
    • Kerala VAT
      • Kerala VAT Act 2003
      • Kerala VAT Determination Order
    • Maharashtra VAT
      • Maharashtra VAT Act, 2002
      • Maharashtra VAT Rules, 2005
      • MVAT Determination Order
    • Punjab VAT
      • Punjab VAT Act, 2005
    • Rajasthan VAT
      • Rajasthan VAT Act, 2003
    • Odisha VAT
      • Odisha VAT Act, 2004
      • Odisha VAT Determination Order
    • Karnakata VAT
      • Karnakata VAT Act, 2003
      • Karnataka VAT Determination Order
    • Uttar Pradesh VAT
      • UP VAT Act, 2008
      • UP VAT Determination Order
    • Madhya Pradesh VAT
      • Madhya Pradesh VAT Act, 2002
    • Mizoram
    • Tamil Nadu VAT
      • Tamil Nadu VAT Act 2006
      • TN VAT Clarifications and Advance Rulings
    • Daman and Diu (U. T.)
    • West Bengal VAT
      • West Bengal VAT Act 2003
      • WB VAT Determination Order
  • practice manual
    • The Central Goods and Services Tax Act 2017
  • Service Offered
  • Important website
    • Central Website
    • States Websites
  • Feed Burner
  • Budget 2018

HR VAT [RULE 25]

inner-banner

Computation of taxable turnover Section 6

A VAT dealer who wishes to make any of the following deductions from his gross turnover shall, when so required by an assessing authority, produce before it the documentary evidence in support thereof as mentioned against each, namely:-

Deduction Documentary evidence
(a) Turnover of sales made outside the State, of goods purchased outside the State.  Purchase and sale invoices and documents relating to receipt and delivery of goods outside the State.
(b) Turnover of sales made in the course of inter-State trade and commerce to a dealer registered under the Central Act or to a Government department. Sale invoice, declaration in Central form C or D, as the case may be, and documents showing delivery of goods outside the State.
Note – Where the delivery of the goods outside the State is proved but declaration in Central form C or D is not produced, such delivery may, in accordance with the provisions of the Central Act, be deemed to have taken place as a result of sale made in the course of inter-State trade and commerce to a dealer not registered under the Central Act.  
(c) Turnover of sales made in the course of inter-State trade and commerce to any person who is not a dealer registered under the Central Act Sale invoice and documents showing delivery of goods outside the State.
(d) Turnover of sales made in the course of import of goods into the territory of India. Sale invoice and documents showing constructive delivery of goods to the purchaser.
(e) Turnover of sales made in the course of export out of the territory of India within the meaning of sub-section (3) of section 5 of the Central Act. Sale invoice, declaration in Form VAT-D2 or Central Form H, as the case may be, and documents showing export of goods out of India.
Note – Where the delivery of the goods outside the State is proved but declaration in Central Form H is not produced, such delivery may, in accordance with the provisions of the Central Act, be deemed to have taken place as a result of sale made in the course of inter-State trade and commerce.  
(f) Turnover of sales made in the course of export of goods out of the territory of India within the meaning of sub-section (1) of section 5 of the Central Act.  Sale invoice, custom clearance certificate and shipping documents.
(g) Turnover of export of goods out of State  Documents showing delivery of goods outside the State and declaration in Form F.
Note – Where delivery of goods outside the State is proved but no declaration in central Form F is produced, such delivery may be deemed to have taken place as a result of sale in the course of inter-State trade and commerce.  
(h) Turnover of disposal of goods otherwise than by sale Documentary evidence showing disposal of goods otherwise than by sale.
(i) Turnover of sale of exempted goods Sale and purchase invoices.
(j) Turnover of sales made to the following Organisations of the United Nations for institutional use- 1. United Nations International Children’s Emergency Fund (UNICEF); and 2. World Health Organisation (WHO)  Sale invoice and certificate in Form VAT-C2 signed by an authorised officer of the organisation.
(k) Turnover of return of goods sold Delivery-cum-debit note raised by the purchaser of the goods for the return of the goods, delivery note(s), if issued separately by the purchaser at the time of returning the goods, and the original sale invoice(s) in respect of the goods.
(l) De-escalation in the price of goods sold Original sale invoice(s), agreement of sale providing for de-escalation in the price of the goods and debit note issued by the purchaser of the goods in respect of de-escalation.

 

 


Enter your email address:

Delivered by FeedBurner

Discussion Forum

Search Here

What's New

Latest

  • Latest Notifications
  • News
  • Taxability of Religious pictures printed on metallic foils
  •  

    Visitors – 2,160,485

  • HOME
  • GST
  • State GST
  • IDT
  • VAT
  • practice manual
  • Service Offered
  • Important website
  • Feed Burner
Copyright © 2019 Gstpanacea.com. All rights reserved.