Form RT-III Annual Return under section 24 of the Bihar Value Added Tax Act, 2005 [See rule 19(2)(c)] Name of Dealer & Style of Business ......................................................................................................................................................................................... TIN ...................................................................................... Period of Return (Year) .................................................................................... Part A (Details of Turnover/Transfers) A Gross Turnover (including value of debit notes) A1 Sales of goods mentioned in Schedule I of the Act A2 Sales of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales value) A3 Sales in the course of Inter-State Trade and Commerce A4 Value of Sales outside the State under Section 4 of CST Act, 1956 A5 Value of Stock Transfers within the State of Bihar A6 Amount of Labour Charges & other charges in case of a Works-Contract A7 Value of Goods returned within 6 months of Sale under the Act: (a) Goods returned taxable @ 1% (b) Goods returned taxable @ 4% (c) Goods returned taxable @ 12.5% A8 Export Sales A9 Sales of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5) B Total of deductions at A1, A2, A3, A4, A5, A6, A7, A8 and A9 C Taxable Turnover = [A - B] Part B (Ratewise bifurcation of Sales and Output Tax) Rate-wise bifurcation of taxable sales: Value Tax D1 Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales value) Sale of other Taxable Goods (a list of different goods to be annexed to this return separately alongwith their respective sales value) (a) Sales taxable at the rate of 1% (b) Sales taxable at the rate of 4% (c) Sales taxable at the rate of 12.5% D2 Total Sales of other Taxable Goods = [(a)+(b)+(c)] D3 Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a) (a list of different goods to be annexed to this return separately alongwith their respective sales value) D4 Turnover liable to Purchase Tax D5 Excess of Reverse Credit [G - F], if G > F D Output Tax : [D1+D2+D3+D4+D5] - 2 - Part C (Details of Purchases/Receipts) Value of Purchases during the Year Schedule IV Goods Schedule I Goods Other Taxable Goods Total 1% 4% 12.5% (a) From within the state (b) From outside the state E1 Total Purchases = [(a)+(b)] Value of Receipt by way of Stock Transfers (a) From within the state (b) From outside the state E2 Total Stock Transfer Receipts = [(a)+(b)] E Total of Purchases and Receipts = [E1+E2] Part D (Input Tax Credit and Tax Payable) Value Tax F Input Tax (including purchase tax) paid by the dealer on purchases during the year Reverse Credit on account of: (a) Intra-State stock transfers (b) Inter-State stock transfers (c) Goods returned within 6 months of purchase by the dealer filing this return (d) Transfer of right to use goods, gifts or self consumption (e) Goods specified in Schedule IV (f) Sale of goods specified in Schedule I (g) Value of goods stolen, lost or destroyed, if any G Total Reverse Credit = [(a)+(b)+(c)+(d)+(e)+(f)+(g)] H Input Tax Credit for the Year = [F - G] I Input Tax Credit on account of Opening Stock under Rule 13 J Input Tax Credit on account of Capital Inputs under Rule 12 K Total Input Tax Credit = [ H+I +J] L Rebate under section 24(12) [to be claimed only if D is greater than K and to be computed on D - K] M Surcharge payable under section 3A N Total of Output Tax and Surcharge (Net of Rebate) = [D+M-L] O Tax Payable for the Year = [N - K]; if N > K P Input Tax credit carried forward = [K - N], if K > N - 3 - Part E (Payment Details) Particulars 'Q' Demand Draft or Cheque Number Date Name of Issuing Bank Amount Challan/Deduction Certificate No. and Date By way of Entry-Tax set-off, if any By way of Advance Tax, if any By way of ITC brought forward, if any By way of Tax Dedecution at Source, if any Cash DD/Cheque DECLARATION I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column O has been paid by Treasury Challan or in the mode indicated in column Q. I declare further that the statements made and particulars furnished in and with this return in my capacity as a Sales Tax Registered Dealer are correct and complete to the best of my knowledge and belief, and that I am competent to sign and submit this return. Place ................................................... Signature of the Authorised Person ......................................................................... Date ................................................... Status in relation to the Dealer ......................................................................... .........................................................................
