Filing of Awarder Return - Kerala VAT (Sales Tax) - Basics

FILING OF AWARDER RETURN UNDER KERALA VALUE ADDED TAX

1. The dealer must get a separate TIN No and Password from the concerned sales tax office in order to file the awarder return.

2. There is a separate link in the Kerala Commercial Tax Department site to login as an awarder.

3. Every awarder including a department of State Government and Central Government must file a Statement in Form No 10C showing the details of works contract awarded during every quarter.

• For Quarter 1 - (April - June)             - 10th day of July
• For Quarter 2 - (July - September)     - 10th day of September
• For Quarter 3 - (October - December) - 10th day of January
• For Quarter 4 - (January - March)      - 10th day of April

4.  Every awarder shall deduct the tax from the payment made to the contractor and pay to the assessing authority concerned.

5. Awarder shall issue a certificate in Form No 20F to the contractor and the Contractor shall issue a certificate in Form No 20G.