FORM GST- 53

FORM GST- 53

[See rule 64[1]]

Statement of particulars required to be furnished under Section 60 of the J & K Goods and Service tax Act, 2005

PART - A

1. Name of the dealer/ person
2. Address (principle place of business)
3. Tax identification No. under J&K GST Act/ Registration No. under CST Act.
4. Constitution of the dealer
5. Income Tax PAN No.
6. Period under audit
7. Address of all branches and manufacturing units within the state.
8. Address of branches and manufacturing units outside the state.
9. Nature of business – resale/manufacture/ importer/exporter/ worker contractor/ lessor/others (pl. specify)
10. Change in the nature of business (if any)

(The brief particulars of such change)

11. Change in the constitution

(The brief particulars of such change)

12. (a) Books of account maintained.

(In case books of account are maintained in the computer system, mention the books of accounts generated by such computer system)

• List of books of account examined.
• Method of Accounting followed and brief particulars of change, if any.
• Method of valuation of stock and brief particulars of change, if any.

13. Classes of main goods dealt with by the dealer (Schedule entry wise classification of goods for sale as claimed by the dealer/ person.)

Sl.No.              Goods           Covered by Schedule               Entry at

14. Particulars of main operating bank accounts:

Name of Bank  Branch Address                               Account   

Number

PART - B

15. Gross Turnover of Sales and purchases:

Particulars	Sale Rs.	Purchases Rs.
Sales/ Purchases including sales and purchases/ receipts and payments of account of hire purchases etc. within the State of J&K
Add: Goods returned debited/ credited to accounts
Excise collected separately not credited to Sales A/c.
Output Tax collected separately not credited to Sales A/c and input tax credit available credited to Purchase A/c
Prevailing market price of sales/ purchases under hire purchases
Sales/ purchases of capital goods
Other sales/ purchases
Other adjustment (if any). Specify
TOTAL (A)
Less: Hire charges received/paid included above
Goods retuned in the prescribed manner
Other adjustment (if any)
OUTPUT TAX COLLECTED
GST CST
TOTAL TURNOVER UNDER ACT (B)
Less: Turnover of tax free goods within State
Turnover of export/ import or in the course of export/ import outside the country
Inner State sales
Inter State Branch transfer/ consignment Sales
BALANCE TURNOVER (C)

16. DETERMINATION OF OUTPUT TAX ON SALES

RATE OF TAX	TURNOVER	OUTPUT TAX
1%
4%
12.5%
TOTAL

17. DETERMINATION OF TAX ON PURCHASES

Balance Turnover of purchase as per 15(C) above
Less: Turnover from dealer registered U/s 25 of the Act
Turnover from other registered dealers
Balance Turnover liable to tax (A)
RATE OF TAX	TURNOVER	OUTPUT TAX
1%
4%
12.5%
TOTAL (B)

18. DETERMINATION OF INPUT TAX

18 A        ON CAPITAL GOODS AND LEASING TRANSACTIONS
Rate	Turnover	Input tax for the year	B/F from previous year	Reverse Tax (if any)	C/F to next year	Admissible input tax credit for the year
1%
4%
12.5%
TOTAL

18B.  ON OTHER THAN CAPITAL GOODS AND LEASING TRANSACTIONS
Rate of Tax	Turnover	Input Tax	Reverse Tax	Balance Input Tax
1%
4%
12.5%
TOTAL

18 C.    ADMISSIBLE INPUT TAX CREDIT FOR THE TAX PERIOD
On Capital Goods and Leasing Transaction for the year as per 18A above
On other Goods
Brought forward from previous year
For the year As per 17B above
TOTAL
LESS:
No credit since sales are tax free
Deduction On A/C Of Interstate Branch Transfer/ consignment sales
NET INPUT TAX CREDIT AVAILABLE FOR THE YEAR

19. TAX LIABILITY

Output Tax of the year
Less: Input Tax credit for the year
Tax on Purchases (As per 17 above)
BALANCE
Less: Tax paid during the year
Balance Dues/ Credit
Add: Interest payable under the Act for delayed payment of tax

20. TURNOVER DISCLOSED IN RETURN

S.No.	Particulars	Qtr 1	Qtr II	Qtr III	Qtr IV	TOTAL
1	Total sales
2	Total Deductions
3	Balance Turnover
4	Total Output Tax
5	Total Purchase
6	Total Deductions
7	Balance Turnover
8	Taxable Turnover
9	Tax on purchases
10	Total Tax payable (9+4)
11	Total Input Tax Credit availed
12	Amount of tax paid during the period

21. Give reconciliation for differences in taxable sales/ purchases, tax liability and input tax credit as per books and as disclosed in return.
22. Whether there is delay in payment of tax. If so, please give particulars:

S.No.

Due Date

Date of Payment

Amount

Delay

Interest payable

23. Whether there is delay in filing of returns:

S.No.	Period of Return	Due Date	Date of Filing	Reasons, if any as given by the Dealer/ person

24. Give debit sales effected as commission agent, in the following proforma:

Name of Principal & address

TIN No. (if any)

Total Sales

Output, if any GST/CST

PART – C

EXPORT SALES:

25. Whether all declaration forms for export are available on record. If not, give details.

SI. No.

Invoice No.

Date

Name of Party

Amount (Rs.)

PART –D

INTERSTATE SALES:

26. Whether Interstate claimed as liable to tax are supported with declarations in Form ‘C’. If not give details:

SI. No.

Invoice No.

Date

Name of Party

Amount (Rs.)

27. Whether interstate sales claimed as exempt under Section 6(2) of Central Sales Tax Act, 1962 are supported with declarations, if not give details:

(A) Sales

SI. No.	Invoice No.	Date	Name of Party	Amount (Rs.)	Wanting Declaration ‘C’/‘D’

(B) Purchases

SI. No.	Invoice No.	Date	Name of Party	Amount (Rs.)	Wanting Declaration ‘E1’/‘E2’

28. Whether all interstate Branch transfers/ consignment sales are supported with declaration in Form ‘F’. if not, give details:

SI. No.

Invoice No.

Date

Name of Party

Amount (Rs.)

29. Total taxable interstate sales, as per books of account:
30. Central Sales Tax payable:
31. Details of taxable sales shown in return:

Particulars	Sales	Tax payable	Tax paid
Quarter I
Quarter II
Quarter III
Quarter IV
TOTAL

32. Give reconciliation of difference in taxable sales as per books and as per return.
33. Whether there is delay in filling returns, if so, give details:

S. No.	Particulars	Due date for filing	Date when filed

34. Whether there is delay in payment of tax. If so, give details:

S.No.	Due Date	Date of Purchase	Amount	Delay	Interest payable

PART – E

 INPUT TAX ADJUSTMENTS INFORMATION

(In case Input Tax Credit is more than Output Tax)

Balance Credit
Less:  Adjustment: Against any dues under the J&K GST Act, 2005 1) Period __________ to ____________ Order ref. ________
2) Against any dues under Central Sales Tax Act, 1956 Period ________ to _________ order ref. _________
3)  Refund claimed on account of export sales
4) Refund claimed in terms of Section 22
Balance Input tax credit on other goods carried Forward to next year
Balance Input Tax credit on Capital Goods carried forward to next year.

I certify that the above particulars are true and correct to the best of my knowledge and belief		I/We certify that particulars stated above are verified by me/ us from Books of accounts and are true and correct.
_______________________________ Sign. Of dealer or his business manager  Name : _____________________ Designation:________________		________________________________ Sig. of dealer or his business Manager Name : ________________________ Designation:___________________
Chartered Accountant / Cost and Works Accountant (Name) Proprietor/ Partners) Membership
Place: Date :		Place: Date :

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