The Jharkhand Value Added Tax Forms , 2005
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FORM JVAT 204

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

[See Rule 14(11)]

Form of Annual Return for the VAT Registered Dealers Details of Turnover for the Year

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		Yes .. No

PURCHASE DETAILS

INTERSTATE PURCHASES/ARRIVALS INTHE PERIOD

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

INTRASTATE PURCHASES/ARRIVALS IN THE PERIOD (INPUTS)

Sr. No

Particulars

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

Aggregate of Purchases of Exempted Goods (Schedule-I)

Aggregate of Purchases from unregistered dealers / persons

Aggregate of Non-creditable purchases from registered dealers / persons

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

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

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

Excess of Input Tax Credit brought forward from the preceding Year

19.

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

Aggregate of 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)
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 and annexed as Annexure-'A' in JVAT 200

Total Amount of Input Tax (18+19+21(F) OR (18+19+20(F))

Less: Amount of ITC on account of Purchase Return [25(F)+26(H)]

Net Amount of Input Tax (22-23)

25 Aggregate of Breakup of details of purchase return shown in column 23

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

26 Aggregate of 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)

27	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) Aggregate of Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : Petrol
	(b) Aggregate of Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : Diesel
	(c) Aggregate of Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : ATF
	(d) Aggregate of Taxable Purchases of Goods specified in Part-E of Schedule-II : IMFL
	(e) Aggregate of Taxable Purchases of Goods specified in Part-E of Schedule-II : Country liquor
	(f) Aggregate of 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

27 (ii) Aggregate of 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
28	Gross Turnover During the Year (excluding tax)
29	Less: charges received u/s 9 (4)(c) of the Act / or other non-taxable charges
30	Less: Intra State Sales Return (excluding tax) from registered dealer
31	Balance Turnover (28- 29 - 30)

32 . Aggregate of 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)
Other Taxable Goods
Total		(E)	(F)

33 . Aggregate of 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 32 & 33: [32(F) +33 (H) ]

INTERSTATE SALES / TRANSFER DURING THE PERIOD

Sr. No	Particulars	Sale Price excluding Tax
35	Aggregate of Inter-State "Export" sales u/s 5(1) & 5(3) of the CST Act
36	Aggregate of Inter-State Branch Transfers / Consignment Sales (Exempt Transactions)
37	Aggregate of Inter-State Sales to the registered dealers u/s 3(a) read with Section 8(1) of the CST Act 1956
38	Aggregate of Inter-State Sales to the unregistered dealers u/s 3(a) read with Section 8(2) of the CST Act 1956
39	Aggregate of Inter-State Sales u/s 3(b) of the CST Act 1956
40	Aggregate of Interstate sales u/s 3(a) or 3(b) of CST Act to SEZ/Other similar units
41	Aggregate of 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
42	Aggregate of Stock transfers to branches or to a Principal to the Agents within State
43	Aggregate of Sale of Exempted Goods (Schedule-I Goods)
44	Aggregate of Sale of Goods by the dealers / persons exempted u/s 57 of the Act
45	Aggregate of Sale of Goods to the dealers / persons exempted u/s 57 of the Act

46 Aggregate of Details of Purchase Tax Payable u/s 10:

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

Total		(E)	(F)

47 Aggregate of 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		(E)	(F)

48 Aggregate of 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)

49 .	Total Amount of "Output Tax" [ 46(F) + 47(F) + 48(K) ]
50 .	Total Amount of VAT Payable [Col. 49- Col. 24]

51	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) Aggregate of Taxable Sales of Goods specified in Part-E of Schedule-II : Petrol oil companies to another oil company
	(b) Aggregate of Taxable Sales of Goods specified in Part-E of Schedule-II : Diesel - oil companies to another oil company
	(c) Aggregate of Taxable Sales of Goods specified in Part-E of Schedule-II : ATF - oil companies to another oil company
(ii)	(a) Aggregate of Tax paid Sales of Goods specified in Part-E of Schedule-II : Petrol
	(b) Aggregate of Tax paid Sales of Goods specified in Part-E of Schedule-II : Diesel
	(c) Aggregate of Tax paid Sales of Goods specified in Part-E of Schedule-II : ATF -
	(d) Aggregate of Tax paid Sales of Goods specified in Part-E of Schedule-II : IMFL
	(e) Aggregate of Tax paid Sales of Goods specified in Part-E of Schedule-II : Country liquor
	(f) Aggregate of 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))

52 . Aggregate of 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)

53.

Total amount of VAT Payable" for this Tax Period [50+52(F)-34]

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

56.	Adjust the amount of Tax deducted at source as shown & issued in in JVAT 400		.
57.	Indicate the Reverse Tax Amount [See section 2(xlvi) & 18(9) read with Rule 26(15)]

58.	Balance VAT Payable (53+54+55+56-57=58)
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 34.
61	Excess Input Tax Credit to be c/f to next period (If balance remains even excess) (58-59-60=61)
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:

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 annexure is attached with the return:

Statement of Manufacturing Account for Manufacturing Dealer

Statement of Trading and Profit & Loss Account

Final_JVAT 204

Return Form Annexures.docx

DECLARATION:

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

Signature