The Jharkhand Value Added Tax Forms , 2005
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Body

FORM JVAT 200

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

MONTHLY RETURN FOR VALUE ADDED TAX

[See Rule 14(1) & (7)]

1. TIN

2. Name & Address of the Dealer : ..................................................................................................................

3. Period covered by this Return

From

4. (i) If you have made No "Sales" Select Option Yes or No		Yes .. No
(i) If you have made No "Purchases" Select Option Yes or No
Is it as Revised Return Yes .. No	If Yes : Receipt No and Date of Original Return

PURCHASE DETAILS

INTERSTATE PURCHASES/ARRIVALS DURING THE PERIOD

Sr. No	Particulars	Purchase Price including Tax (as applicable)
5.	Inter-State "Arrivals" otherwise than by way of sale from other States
6.	Inter-State purchases u/s 3(a) read with section 8(1) of the CST Act 1956 of goods other than capital goods.
7.	Inter-State purchases u/s 3(a) read with section 8(1) of the CST Act 1956 of goods other than capital goods.
8.	Inter-State purchases u/s 3(a) read with section 8(2) of the CST Act 1956
9.	Interstate Purchases u/s 3(a) or 3(b) of CST Act from SEZ/Other similar units of other states.
10.	Inter-State purchases u/s 3(b) of the CST Act 1956 of goods other than capital goods.
11.	Inter-State purchases u/s 3(b) of the CST Act 1956 of capital goods.
12.	"Imports" from outside the Country

INTRASTATE PURCHASES/ARRIVALS DURING THE PERIOD (INPUTS)

Sr. No

Particulars

Purchase (Excl. Tax)/ Transfer of goods/ Input Tax paid/ Computed

Purchases of Exempted Goods (Schedule-I)

Purchases from unregistered dealers / persons

Non-creditable purchases from registered dealers / persons

Purchases by the dealers exempted u/s 57 of the Act

Stock transfers from branches or by a Principal or by an Agent within State****

Purchases of Medicines specified u/s 9 (2) of the Act (MRP Scheme)

19.

Input Tax Credit brought forward from the preceding Quarter JVAT 200 [Box-61]

Eligible ITC on Purchase of Capital Goods: as per JVAT 406 **

Intrastate Taxable purchases as specified in Part A, B, C, D & F of Schedule II with description other than medicine specified u/s sec 9(2):

Description	Rate of Tax	Purchase Price of Goods excluding tax	Amount of Input Tax paid
(A)	(B)	(C)	(D=B*C)
Goods received by free Supply/Incenti ves or any other manner.******
Price Adjustment
Taxable Goods
Total		(E)	(F)

Sr. No

Particulars

Input tax paid/compounded

"Apportion" of eligible input tax credit as computed *** (Attach Annexure-'A')

Total Amount of Input Tax******* (19+20+21(F) OR (19+20+22)

Less: Amount of ITC on account of Purchase Return [26(F)+27(H)]

Net Amount of Input Tax (23-24)

26 Breakup of details of purchase return shown in column 24

Description	Rate of Tax	Taxable value of Goods returned	Amount of Tax
(A)	(B)	(C)	(D=B*C)
Other Taxable Goods
Total		(E)	(F)

27 Purchase Return of Medicine Specified u/s 9(2)

Description	Rate of Tax (5%)	Taxable value of goods returned	MRP Value of Goods	Amount of Tax
(A)	(B)	(C)	(D)	(E=B*D)
Medicine
Total		(F)	(G)	(H)

28	For goods such as Petrol, High Speed Diesel Oil, Light Diesel Oil, Aviation Turbine Fuel, Liquors or IMFL, Molasses, Narcotics and Methylated & Rectified Spirit : "PURCHASES"	Purchase Price excluding Tax
(i)	(a) Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : Petrol
	(b) Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : Diesel
	(c) Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : ATF
	(d) Taxable Purchases of Goods specified in Part-E of Schedule-II : IMFL
	(e) Taxable Purchases of Goods specified in Part-E of Schedule-II : Country liquor
	(f) Taxable Purchases of Goods specified in Part-E of Schedule-II : Other goods (Other goods include Molasses, Narcotics, Methylated & Rectified Spirit,, Natural Gas ,Steam and Furnace Oil))
	Total

28 (ii) Tax Paid Purchases of Goods specified in Part-E of Schedule-II:

Description of goods	Rate of Tax	Purchase price excluding tax	Tax Paid (in the preceding stage of Sale in the State)
(A)	(B)	(C)	(D=B*C)
Petrol
Diesel
ATF
IMFL
Country Liquor
Other goods (include Molasses,Narcotics,Methylated &Rectified Spirit,,Natural Gas,Steam andFurnace Oil)
Total		(E)	(F)

SALES DETAILS:

Sr. No	Particulars	Amount
29	Gross Turnover (excluding tax)
30	Less: charges received u/s 9 (4)(c) of the Act / or other non-taxable charges
31	Less: Intra State Sales Return (excluding tax) from registered dealer
32	Balance Turnover (29 30 - 31)

33 . Details of Intra State Sales Return from registered dealer [Other than medicine specified u/s 9(2)]

Description	Rate of Tax	Value of sales excluding tax	Amount of Tax
(A)	(B)	(C)	(D=B*C)
Other Taxable Goods
Total		(E)	(F)

34 . Details of Intra State Sales Return of medicine specified u/s 9(2) from registered dealer

Description	Rate of Tax (5%)	value of Sales return excluding Tax	Maximum Retail Price (MRP)	Amount of Tax
(A)	(B)	(C)	(D)	(E=B*D)
Medicine
Total		(F)	(G)	(H)

Total Amount of Tax on Sales Return as shown in Column 33 & 34: [33(F) +34 (H) ]

INTERSTATE SALES / TRANSFER DURING THE PERIOD

Sr. No	Particulars	Sale Price excluding Tax
36	Inter-State "Export" sales u/s 5(1) & 5(3) of the CST Act
37	Inter-State Branch Transfers / Consignment Sales (Exempt Transactions)
38	Inter-State Sales to the registered dealers u/s 3(a) read with Section 8(1) of the CST Act 1956
39	Inter-State Sales to the unregistered dealers u/s 3(a) read with Section 8(2) of the CST Act 1956
40	Inter-State Sales u/s 3(b) of the CST Act 1956
41	Interstate sales u/s 3(a) or 3(b) of CST Act to SEZ/Other similar units
42	Inter-State Sales to persons referred in Section 6(3) of the CST Act

INTRASTATE SALES / TRANSFER DURING THE PERIOD

Sr. No	Particulars	Sale Price excluding Tax
43	Stock transfers to branches or to a Principal to the Agents within State****
44	Sale of Exempted Goods (Schedule-I Goods)
45	Sale of Goods by the dealers / persons exempted u/s 57 of the Act
46	Sale of Goods to the dealers / persons exempted u/s 57 of the Act

47 Details of Purchase Tax Payable u/s 10:

Description	Rate of Tax	Purchase price of Goods excluding tax	Purchase Tax
(A)	(B)	(C)	(D=*C)

Total		(E)	(F)

48 Taxable Sales as specified in Part A,B,C,D & F of Schedule II with description other than medicine specified u/s sec 9(2):

Description	Rate of Tax	Sale price of Goods excluding tax	Output Tax
(A)	(B)	(C)	(D=B*C)
Goods disposed off by way of Free Supply/ Incentives or any other manner.
Price Adjustment
Other taxable Goods
Total	0	(E)	(F)

49 Turnover for the Manufacturing/ Importing/ Reselling Dealer of medicines specified u/s 9(2)

Description	Taxable Sales Turnover excluding tax	MRP of Goods sold	MRP of Goods supplied free, if any	Total of Maximum Retail Prices E = (C+D)	Tax Payable
(A)	(B)	(C)	(E)	(E)	(F=E*5%)
Manufacturer
Importer
Reseller

Total	(G)	(H)	(I)	(J)	(K)

50 .	Total Amount of " Tax" [ 47(F) + 48(F) + 49(K) ]
51 .	VAT Payable [Col. 50 Col. 25] ****

52	For goods such as Petrol, High Speed Diesel Oil, Light Diesel Oil, Aviation Turbine Fuel, Liquors or IMFL, Molasses, Narcotics and Methylated & Rectified Spirit : "SALES"	Sale Price excluding Tax
(i)	(a) Taxable Sales of Goods specified in Part-E of Schedule-II : Petrol oil companies to another oil company
	(b) Taxable Sales of Goods specified in Part-E of Schedule-II : Diesel - oil companies to another oil company
	(c) Taxable Sales of Goods specified in Part-E of Schedule-II : ATF - oil companies to another oil company
(ii)	(a) Tax paid Sales of Goods specified in Part-E of Schedule-II : Petrol
	(b) Tax paid Sales of Goods specified in Part-E of Schedule-II : Diesel
	(c) Tax paid Sales of Goods specified in Part-E of Schedule-II : ATF -
	(d) Tax paid Sales of Goods specified in Part-E of Schedule-II : IMFL
	(e) Tax paid Sales of Goods specified in Part-E of Schedule-II : Country liquor
	(f) Tax paid Sales of Goods specified in Part-E of Schedule-II : Other goods (Other goods include Molasses, Narcotics, Methylated & Rectified Spirit,, Natural Gas ,Steam and Furnace Oil))

53 . Taxable Sales of Goods specified in Part-E of Schedule-II : Oil companies to the dealers

SL. No.	Description of Goods	Rate of Tax	Sale Price excluding tax (Before Sales Return)	Quantity of Goods (in KL)	Output Tax payable (at the first stage of Sale in the State)	Rate of Rebate (in Rs. per Litre)	Total Rebate in Tax (C1*D1	Net Output Tax payable (at the first stage of Sale in the State) (D-D2)
	A	B	C	C1	D	D1	D2	D3
(f)	Total of (c)
(g)	Total of (D3)

54.

VAT Payable" for this Tax Period

55.	Add the amount of Interest Payable, if any u/s 30(1) of the Act
56	Add the amount of Penalty Payable, if any under the Act

57.

Adjust the amount of Tax deducted at source as shown in JVAT 400******

58.	Balance VAT Payable (54+55+56-57)
58(A)	ITC not admissible (Forfeited ITC) for the current tax period
58(B)	ITC not admissible (Forfeited ITC) for the previous Tax Periods
58(C)	Less: ITC erroneously availed on consumables during previous tax periods
59	Tax Refundable
60	OR, Adjust the excess input tax amount against CST liability as shown in column 38.
61	Excess Input Tax Credit to be c/f to next period (If balance remains even excess)
62	Total amount of deferred Tax admissible as per Form JVAT 408	Validity date of Revised Eligible Certificate	Amount of Output Tax Payable in this tax period and : "deferred"

63. Payment / Adjustment Details:

Details	Challan/Instrument No.	Date	Bank/Treasury	Branch Code	Amount
Payment Details:

In the circumstances, if total of Box 25 i.e. "Net Amount of Input Tax" exceeds the total of Box 50 i.e. the "Output Tax Payable" and you have also declared Exports in Box 36 ; and not able to adjust this Excess "Input Tax Amount" against any other tax liability, payable under the Act or CST Act, you can claim this "Excess Input Tax Amount" as "Refund" and fill this amount in Box 59 OR carry forward this "Excess Input Tax Credit" into Box 61

If you have declared, NO "Exports" in Box 36 : carry forward this "Excess Credit Amount" in Box 60 for adjustment thereof of this excess amount, against the Tax liability if any, under the "Act" or "CST Act" as shown in Box 38 or against future Tax liability under the Act.

64. Name of the commodity dealt in

Rate of Tax	Name of the commodity
Taxable @ 1%
Taxable @ 2%
Taxable @ 4%
Taxable @ 5%
Taxable @ 10%
Taxable @ 14%
Taxable @ 18%
Taxable @ 20%
Taxable @ 35%
Taxable @ 50%
Exempted goods

Following annexures are attached with the return:

Annexure: A Computation of input tax paid and claimed in the tax period in JVAT 200

Annexure: B Statement of Intra state taxable sales [other than medicine specified in 9(2)] to registered dealer, unregistered dealer and Consumer:

Annexure: C Statement of Intra state sales of medicines [specified u/s 9(2)] to registered dealer, unregistered dealer and Consumer:

Annexure: D Statement of Input Tax Paid on Intra state taxable purchase [other than medicine specified in 9(2)] from registered dealer

Annexure: E Statement of Intra state taxable purchase of medicine specified in sec. 9(2) from registered dealer

Annexure: F Statement of Intra State Sales Return from Registered Dealer [other than medicine specified in 9(2)]

Annexure: G Statement of Intra State Sales Return from Registered Dealer [Medicine specified u/s 9(2)]

Annexure: H Statement of Intra State Purchase Return from Registered Dealer [other than medicine specified in 9(2)]

Annexure: I Statement of Intra State Purchase Return from Registered Dealer [Medicine specified in 9(2)]

Annexure: J Statement of dispatches to various branches within state and respective sales turnover:

Annexure: K - Statement of transfer of goods by Principal to his agent or Branches/Unit within state:

Annexure: L Statement of receipt of goods by agent from his Principal or Branches/Unit within state:

Annexure: M Statement of TDS deducted

Annexure: N Statement of Reconciliation of Goods in Transit for SUGAM(G)

DECLARATION:

Name......................................being ................................................ of the above enterprise do hereby declare that the information given in this Return is true and correct.

Signature

NOTES:

* Please see sub-rule (3) of Rule 30.

** Enter your Eligible Input Tax Credit: i.e. 36th installments of the admissible "Input Tax Credit" on purchase of "Capital Goods", as communicated in Form JVAT 406.

*** In the circumstances, if there are "Exempt Transactions" or "Zero Rated Sales" or "Sale of Exempted Goods" and "Specific Input Tax" or "Common Inputs" "Eligible Input Tax Credit" should be computed as per sub-rule from (5) to (14) of Rule 26 of the

Rules. Annex Annexure-'A' with this Return. In such circumstances, the total Input Tax paid, as shown in Box 21(E)(D) shall not be taken into consideration for "eligible Input Tax Credit" The amount appearing in Box 22 i.e as "computed" in Annexure-A, shall be taken into consideration for "eligible Input Tax Credit" and for this purpose where there is "apportion" the total of 22 shall stand adjusted against the total of 50.

**** Please See Rule 44.

*****In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: "Output Tax" stand adjusted against the amount shown in JVAT 400: Refer sub-rule (2) of Rule 23 and sub-rule (4) of Rule 24. Attach the photocopy of Form JVAT 400.

****** Please see Section 9(5)

******* In case annexure A is applicable then it is 19 + 20 + 22 and in other cases it is 19 + 20 + 21(E)(D). Here, Column 20 should be added only when certificate in JVAT 406 is issued.

Annexure - 'A' to JVAT 200

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

COMPUTATION OF INPUT TAX PAID AND CLAIMED IN THE TAX PERIOD IN JVAT 200

(See from sub-rule 5 to 14 of Rule 26)

(1) Computation of Input Tax Credit of VAT dealers: having any of the following Transactions, -

a)	Sales of Exempt Goods (goods mentioned in Schedule I of the Act);
b)	Inter State and Intra State Stock Transfers / Branch Transfers / Consignment Sales: "Exempt Transactions"
c)	Sales in course of Export out of Country

(2) Tax Period

(I) Details of Turnovers for the Tax Period

(3)	Total Amount of "Sales" eligible for "Input Tax Credit" See Section 18(4)	Rs.
(4)	Total Amount of Sales of "Exempt Goods" (Schedule I)	Rs.
(5)	Total Amount of "Exempt Transactions" [See section 18(8)(ix) Rule 2(vii)]	Rs.
(6)	Total Amount of "Export Sales"	Rs.
(7)	Total amount of Stock transfer within the State (See Rule 26(5)(ii) & 44)

(II) Details of Input Tax Paid and claimed in the Tax Period

	Inputs	VAT paid on specific inputs "X'	VAT Paid on common inputs	ITC Eligible on common inputs 'y'	eligible ITC (x) + (y)
(6)	1% Rate Purchases	Rs.	Rs.		Rs.
(7)	5% Rate Purchases	Rs.	Rs.		Rs.
(8)	10% / 14% Rate purchases	Rs.	Rs.		Rs.
	4% portion of 5% /10%/ /14%
	Balance 1%, 6%, 10% portion
(9)	Total

(1) Specific Input Tax means: the Input Tax Paid on Specific Taxable Purchases and sold specifically in the same Rate, i.e. if purchases are for @5%, the Goods in question are also sold against 5% Taxable Sales. [See Rule 26(7)]

(2) Common Inputs means: Inputs Tax Paid and consumed commonly for "Taxable Sales" as well as for "Exempt Transactions" and "Export sales". [See Rule 26(8), (9), (10) & (11) and compute the eligible ITC accordingly]

(3) Apportion of 5%, 10%, 14% tax in accesses of tax 4% i.e 1%, 6%, 10% "Portions"; if you have any "Exempt Transactions" or / and "Export Sales".

(4) The total eligible Input Tax Credit as computed should be entered in the "eligible ITC", by the aforesaid formula shall be entered in Box 22. The eligible Input Tax Credit; as arrived and entered in Box 22, shall stand adjusted against the total of Output Tax accrued and as entered in Box 50.

Note:

1. To claim eligible Input Tax Credit Tax Rates of 1%, 5%, 10%, and 14% tax: the 1%, 6%, and 10% portion respectively - the following calculation is to be made:


A x B		For abbrevation please see sub rule (5) of Rule 26
-------------
C

2. Where there are no "Exempt Transactions" and "Export Sales" in the Tax Period, apply the above Formula for entire 5%, 10%, 14% for arriving at ITC eligible.

Signature of the dealer/person

Authorized in this behalf

Annexure: B Statement of Intra state taxable sales [other than medicine specified in 9(2)] to registered dealer, unregistered dealer and Consumer:

Sl. No.	Description	Name of Purchaser	TIN	Invoice No.	Date of Invoice	Commodity	Rate of Tax (A)	Amount before Tax (B)	VAT/Tax charged (C=A*B)	Invoice Value (D=B+C)	Used Sugam P Number
	Taxable Goods
	Taxable Goods disposed by way of free supply / price adjustment /incentive/ any other manner.
Total
Unregistered Dealer (Mention the total amount and total number of Sugam P used)
Consumer (Mention the total amount and total number of Sugam P used)
Total

Annexure: C Statement of Intra state sales of medicines [specified u/s 9(2)] to registered dealer, unregistered dealer and Consumer:

Sl. No.	Description	Name of Purchaser	TIN	Invoice No.	Date of Invoice	Rate of Tax (A)	Taxable Value (Excluding Tax) (B)	Maximum retail Price (MRP)(C)	VAT/Tax charged (D=A*C)	Invoice Value (E=B+D) In case of Free Supply (E=D)	Used Sugam P Number
	Medicine under MRP Scheme
	Free Supply of Medicine
Total
Unregistered Dealer (Mention the total amount and total number of Sugam P used)
Consumer (Mention the total amount and total number of Sugam P used)
Total

Annexure: D Statement of Input Tax Paid on Intra state taxable purchase [other than medicine specified in 9(2)] from registered dealer

Sl. No.	Description	Name of Seller	TIN	Invoice No.	Date of Invoice	Commodity	Rate of Tax (A)	Amount before Tax (B)	Input Tax paid (C=A*B)	Invoice Value (D=B+C)	Used Sugam P Number
	Taxable Goods(Capital goods)
	Taxable Goods (Other Than Capital goods)
	Price Adjustment
Total

Annexure: E Statement of Intra state taxable purchase of medicine specified in sec. 9(2) from registered dealer

Sl. No.	Description	Name of Seller	TIN	Invoice No.	Date of Invoice	Rate of Tax 5% (A)	Taxable Value (Excluding Tax) (B)	Maximum retail Price (MRP)(C)	VAT charged (D=A*C)	Invoice Value (DE=B+D)	Used Sugam P Number
	Medicine under MRP
Total

Annexure: F Statement of Intra State Sales Return from Registered Dealer [other than medicine specified in 9(2)]

Sl. No.

Name of Purchaser

TIN

Original Invoice No.

Date of Invoice

Purchaser/s Goods REturn Challan No.

Challan Date

Credit Note No.

Credit Note Date

Commodity

Rate of Tax (A)

Amount before Tax (B)

VAT/Tax charges (C=A*B)

Used Sugam P Number

Total

Annexure: G Statement of Intra State Sales Return from Registered Dealer [Medicine specified u/s 9(2)]

Sl. No.

Name of Purchaser

TIN

Original Invoice No.

Date of Invoice

Purchaser/s Goods REturn Challan No.

Challan Date

Credit Note No.

Credit Note Date

Commodity

Rate of Tax (A)

Taxable Value Excluding Tax (B)

Maximum retail Price (MRP)(C)

VAT/Tax charged (D=A*C)

Used Sugam P Number

Total

Annexure: H Statement of Intra State Purchase Return from Registered Dealer [other than medicine specified in 9(2)]

Sl. No.

Name of Seller

TIN

Seller's Original Invoice No.

Date of Invoice

Goods REturn Challan No.

Challan Date

Seller's Credit Note No.

Credit Note Date

Commodity

Rate of Tax (A)

Amount before Tax (B)

VAT charged (C=A*B)

Used Sugam P Number

Total

Annexure: I Statement of Intra State Purchase Return from Registered Dealer [Medicine specified in 9(2)]

Sl. No.

Name of Seller

TIN

Seller's Original Invoice No.

Date of Invoice

Goods Return Challan No.

Challan Date

Seller's Credit Note No.

Credit Note Date

Commodity

Rate of Tax (A)

Taxable Value Excluding Tax (B)

Maximum retail Price (MRP)(C)

VAT charged (D=A*C)

Used Sugam P Number

Total

Annexure: J Statement of dispatches to various branches within state and respective sales turnover:

Sl. No.	Branch' name and address	Name and address of branch to which goods are dispatched	Amount (Rs)	Sales Turnover of Branch


	Total

Annexure: K - Statement of transfer of goods by Principal to his agent or Branches/Unit within state:

Sl. No.	Category	Name of Agent/Branch/Unit	TIN	Address	Date of dispatch of goods	Delivery Challan Number	Date of Delivery Challan	Commodity	Rate of tax	Value of goods	Used Sugam P Number
	Principal Agent/ Branch/Unit

Total

Annexure: L Statement of receipt of goods by agent from his Principal or Branches/Unit within state:

Sl. No.	Category	Name of Branch/Unit/Principal	TIN	Address	Date of dispatch of goods	Delivery Challan Number	Date of Delivery Challan	Commodity	Rate of tax	Value of goods	Used Sugam P Number
	Principal Agent/ Branch/Unit

Total

Annexure: M Statement of TDS deducted

Annexure N : Statement of Reconciliation of Goods in Transit for SUGAM(G)

Sl. No.	Name of Dealer from whom Purchased / Received	TIN	Value of Sugam-G generated for Interstate Purchase/Stock Transfer Receipt during the Period	Value of Goods in Transit during the Period	Value of Goods in Transit in immediately preceding quarter but received during the current quarter	Net Value (G=D+F-E)
(A)	(B)	(C)	(D)	(E)	(F)	(G)


Total

Tax Deduction Number/TIN

Name of Deductor

Certificate/Challan Number

Certificate/Challan Date

Rate of Deduction

Amount Deducted