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Kerala Value Added Tax Rules 2005 - Form 8E: Understanding Purchase Bills for Unregistered Dealers

How to Fill Out Form 8E: A Guide to Kerala VAT Rules for Purchases from Unregistered Dealers

The Kerala Value Added Tax (VAT) Rules 2005 require dealers to follow specific procedures when making purchases, especially from unregistered dealers. Form 8E is an essential document that must be filled out correctly to comply with these rules. This article provides a comprehensive guide on how to fill out Form 8E, ensuring you adhere to the necessary legal requirements.

Understanding Form 8E:

• Form 8E is used for documenting purchases from persons other than registered dealers.
• It is prepared in duplicate: the original is issued to the seller, and the duplicate is retained by the purchasing dealer.

Key Sections of Form 8E:

• Dealer’s Name and Address: This section captures the name and address of the purchasing dealer.
• Registration No/TIN: The Tax Payers Identification Number (TIN) of the dealer.
• Bill No. and Date: The unique bill number and the date of the transaction.
• Seller’s Information: Name, address, telephone number, and mobile number of the person from whom the purchase is made.

Commodity Details:

• Sl. No.: Serial number of the items purchased.
• Commodity: Description of the commodity purchased.
• Sch. Entry No./Commodity Code: Schedule entry number or commodity code as per the VAT rules.
• Rate of Tax: Applicable tax rate for each commodity.
• Unit Price and Quantity: Price per unit and the total quantity purchased.
• Purchase Value and Total: Total purchase value, including tax.

Authorization: