The Jharkhand Value Added Tax Forms , 2005
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FORM JVAT 201 omitted w.e.f. 23rd July, 2011

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

QUARTERLY RETURN FOR VALUE ADDED TAX

[See Rule 14(3)]

IF YOU HAVE NO ENTRY FOR ANY BOX, INSERT "NIL".

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

2. TIN

3. Period covered by this Return

From

4. If you have made No "Sales and Purchases", write "NIL" in this Box.

Please state whether

Original Return or Revised Return ^@

If Revised Return :

date & receipt no. of Original Return

Please specify the Tax Period for which the Revised Return is being furnished.

^@ Please ( tick )

5. Input Tax Credit brought forward from your preceding Quarter's Tax Return [Box 41] *

Rs.

6. Gross Turnover during the Quarter

Rs.

7. Less charges received u/s 9 (4)(c) of the Act / or other non-taxable charges

Rs.

8. Less Sales Return **

Rs.

Balance Turnover

Rs.

PURCHASES/ARRIVALS DURING THE QUARTER (INPUTS)		Purchase Price excld. Tax	Input Tax Paid/Computed
		(A)	(B)

9.	Inter-State "Arrivals" otherwise than by way of sale from other States	Rs.
10.	Inter-State purchases u/s 3(a) & 3(b) of CST Act 1956	Rs.
11.	"Imports" from outside the Country	Rs.
12.	Exempted Goods : Schedule-I Goods or non-creditable Purchases	Rs.
13.	Inputs purchased from unregistered dealers/person	Rs.
13A.	Inputs purchased from dealers exempted u/s 57 of the Act
14.	Stock transfers from branches or by/to a Principal to/by his Agent within State*****	Rs.
15.	Eligible ITC on Purchase of Capital Goods: as per JVAT 406 ***		Rs.
16.	Purchases of goods on which "Entry Tax" paid (Goods listed in Sch-III)	Rs.	Rs.
17.	1% Rate Purchases (Goods listed in Part-A of Schedule-II)	Rs.	Rs.
18.	4% Rate Purchases (Goods listed in Part-B/C of Schedule-II)	Rs.	Rs.
19.	12.5% Rate Purchases (Goods listed in Part-D of Schedule-II)	Rs.	Rs.
20.	"Apportion" of eligible input tax credit as computed **** (Attach Annexure-'A')		Rs.
21.	Total Amount of Input Tax [5+15(B)+16(B)+17(B)+18(B)+19(B)]		Rs.

	SALES TURNOVER DURING THE QUARTER (OUTPUTS)	Sale Price excluding Tax	Output Tax Payable
		(A)	(B)

22.	Inter-State "Export" sales (Zero Rated Sales)	Rs.
23.	Inter-State Branch Transfers / Consignment Sales (Exempt Transactions)	Rs.
24.	Inter-State Sales (Zero Rated Sales: Ex from the State)	Rs.
25.	Stock Transfers to Branches or by a Principal to his Agent within state*****	Rs.
26.	Sale of Exempted Goods (Schedule-I Goods)	Rs.
26A.	Sale of goods by the dealers/persons exempted u/s. 57 of the Act
27.	Tax Due on Purchase of Goods (Purchase Tax u/s 10)	Rs.	Rs.
28.	1% Rate Sales of Goods	Rs	Rs.
29.	4% Rate Sales of Goods	Rs.	Rs.
30.	12.5% Rate Sales of Goods	Rs.	Rs.
31.	Total amount of Output Tax [27(B)+28(B)+29(B)+30(B)]		Rs.
32.	Balance Payable [total of 31(B) (-) total of 21(B)]		Rs.
32A.	Balance Payable [total of 31(B) (-) total of 20(B)]****

Add: the Amount of Tax : Payable on Sales of Goods specified in Part-E of Schedule II : Refer Section 9(3) & 11(1)

33.	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 (A)	Tax Paid (in the preceding stage of Sale in the State) (B)
(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

(ii)	(a) Tax paid Purchases of Goods specified in Part-E of Schedule-II : Petrol
	(b) Tax paid Purchasesof Goods specified in Part E of Schedule II : Diesel
	(c) Tax paid Purchasesof Goods specified in Part E of Schedule II : ATF
	(d) Tax paid Purchases of Goods specified in Part E of Schedule II : IMFL
	(e) Tax paid Purchases of Goods specified in Part E of Schedule II : Country Liquor
	(f) Tax paid Purchases of Goods specified in Part E of Schedule II : Other goods

34.	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 (A)	Output Tax Payable (at the first stage of Sale in the State) (B)
(i)	(a) Taxable Sales of Goods specified in Part-E of Schedule-II : Petrol
	(b) Taxable Sales of Goods specified in Part E of Schedule II : Diesel
	(c) Taxable Sales of Goods specified in Part E of Schedule II : ATF
	(d) Taxable Sales of Goods specified in Part E of Schedule II : IMFL
	(e) Taxable Sales of Goods specified in Part E of Schedule II : Country Liquor
	(f) Taxable Sales of Goods specified in Part E of Schedule II : Other goods
	(g) Sales to another oil company of Petrol
	(h) Sales to another oil company of Diesel
	(i) Sales to another oil company of ATF
(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

35.

Total "Output Tax Payable" for this Tax Period (32(B)+34(i)(B)]

Entry Tax Paid for the goods in Part E of Schedule-II, are liable to be adjusted against the Output Tax payable. [Box 34(i)(d) & (e) - Box 16(B)]

35A.	(a)	Add the amount of Interest Payable, if any u/s 30(1) of the Act	Rs.
	(b)	Add the amount of Penalty Payable, if any under the Act	Rs.

35B.

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

Rs.

35C.

Balance Net Payable

Rs.

36. Payment / Adjustment Details:

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

37.	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"

In the circumstances, if total of Box 21(B) i.e. "Input Tax paid", exceeds the total of Box 31(B) i.e. the "Output Tax payable", and you have also declared Exports in Box 22(A) and not able to adjust this excess "Input Tax paid", 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 38, OR carry forward this "Excess Input Tax Credit " in Box 39.

If you have declared, NO "Exports" in Box 22(A), carry forward this "Excess Credit Amount" in Box 39, for adjustment thereof of this excess amount, against the Tax liability if any, under the "Act" or "CST Act", as shown in Box 24(A) or against future Tax liability under the Act.

Option for "Refund"

carry forward this Excess ITC against CST liability as shown in Box 24(A), or against future tax liability

40.

If you want to Adjust this "Excess Input Tax Paid" Amount, against the Tax liability under the CST Act, please fill the CST Amount payable into Box 40;

Calculated as per Box 24(A)

Adjust the CST payable; against excess "Input Tax Credit" amount, shown in Box 39.

If the balance remains; even excess; the same can be carried orver Box 41.

Net Excess Credit, if any, is carried over to subsequent Quarter(s) and enter this Amount in Box (5) in the Return for the next Quarter

42.

I hereby furnish the statement of the transactions made on the basis of the Form JVAT 504G, 504P &B during this Tax Period.

JVAT 504G	Nos. of Forms authenticated -	Nos. of Forms used -	Total Value of Purchases/Arrivals - Rs.
JVAT 504B	Nos. of Forms authenticated -	Nos. of Forms used -	Total Value of Sales/Dispatches - Rs.
JVAT 504P	Nos. of Forms authenticated -	Nos. of Forms used -	Total Value of Sales/Dispatches - Rs.
JVAT 504P	Nos. of Forms authenticated -	Nos. of Forms used -	Total Value of Purchases/Arrivals - Rs.

43. I hereby annex the details of the Input Tax paid, during this tax period which are reflected in the boxes 16A - 16B, 17A - 17B, 18A - 18B & 19A - 19B in the following Table -

Sl. No.	Rate of Tax	Name of Dealer(s) from whom inputs purchased	TIN of the dealer(s) from whom purchased	Purchase Amount	Input Tax paid
				Rs.	Rs.

DECLARATION:

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

Signature & Stamp............................	Date of declaration ................................

NOTES:

* For availing "Input Tax Credit" with your VAT RETURN(S), on "Opening Stock" vide sub-Rule (1) of Rule 26: Attach JVAT 402 with the Return(s). Enter your "Eligible Input Tax Credit" on "Opening Stock" in Box-5. "Output Tax Payable" as shown in Box-31(B) shall stand adjusted, against the Eligible Input Tax Credit in Box - 21(B).

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

*** Enter your Eligible Input Tax Credit: i.e. 36^th Part of the Admissible "Input Tax Credit" on Purchase of "Capital Goods", as communicated to you 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 Input Tax paid and as shown in Box 16B, 17B, 18B and 19B shall not be taken into consideration for "eligible Input Tax Credit". The amount appearing in Box 20B, and 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 20(B) shall stand adjusted against the total of 31(B)

***** Please See Rule 44.

******In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: "Output Tax Payable"; 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.

Date & Signature of the Receiving Authority

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)	Stock Transfers / Branch Transfers / Consignment Sales: "Exempt Transaction"
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" in the this Tax Period - sum of Boxes 24A, 28A 29A & 30A	Rs.
(4)	Total Amount of Sales of "Exempt Goods" in the Tax-Period (Goods mentioned in Schedule I : Box 26A &26AA)	Rs.
(5)	Total Amount of "Exempt Transactions" and "Export Sales" in the Period (Box 22A & 23A)	Rs.

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

	Inputs	VAT paid on specific inputs@	VAT Paid on common inputs# (x)	ITC eligible on common inputs# (y)	Total eligible ITC (x) -(y)$$
(6)	1% Rate Purchases (Box 28B)	Rs.	Rs.		Rs.
(7)	4% Rate Purchases (Box 16(B) + 18(B)	Rs.	Rs.		Rs.
(8)	12.5% Rate (Box 19B)	Rs.	Rs.		Rs.
	(4% portion) - 4/12.5 x value$
	(8.5%portion) - 8.5/12.5x value$
(9)	Total

@ 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 @4%, the Goods in question are also sold against 4% Taxable Sales. [See Rule 26(7)]

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

$ Apportion of 12.5% Tax into 4% and (+) 8.5% "Portions" as well as of 4% only, if you have any "Exempt Transactions" and "Export Sales".

$$ The total eligible Input Tax Credit as computed by the aforesaid formula shall be entered in Box 20(B). The Eligible Input Tax Credit; as arrived and entered in Box 20(B) shall stand adjusted against the total of output Tax as entered in Box 31(B).

Note:

1. To claim eligible Input Tax Credit for Tax Rates of 1%, 4% and 4% portion of 12.5%, 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 12.5% for arriving at ITC eligible.

3. Where "Exempt Transactions" and "Export Sales" are made in the Tax Period, Total 8.5% Portion of 12.5% amount can be taken as ITC.