The Gujarat Value Added Tax Rules, 2006
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Body

FORM 202 (OMITTED W.E.F. 01-01-2022)

[See sub-rules (3) of rule 19 and sub-rule (4) of rule 20]

MONTHLY/QUARTERLY/ANNUAL RETURN FOR REGISTERD DEALERS WHO HAVE BEEN GRANTED PERMISSION TO PAY LUMP SUM TAX UNDER SUB_SECTION (1) SECTION 14, 14A READ WITH CLAUSE (bb) OF SUB-RULE (8) OF RULE 28, 14B, 14C OR 14D OF THE GUJARAT VALUE ADDED TAX ACT, 2003.

Registration Certificate No.______________________

Enrolment Certificate No. under the Gujarat State Tax on Profession, Trades, Callings and Employment Act, 1976 .........................................

Registration Certificate No. under the Gujarat State Tax on Profession, Trades, Callings and Employment Act, 1976 .........................................

Monthly/Quarterly return for the tax period from _________________ to _______________

Annual return for the year from _______________ to _______________________

Name of the registered Dealer _________________________________________

Permission No. _________________________ Granted under rule 28

Retail invoice issued in the tax period from No...................... to No...........................

___________________________________________________________________________

PART - A

TOTAL TURNOVER

(in rupees)

	Sale	Purchase
(1) Total turnover during the pervious year ended on _____ was
(2) Total turnover for the period from April of the current year and ending on the last day of the previous return was
(3) Total turnover during the tax period of this return was
(4) Total turnover for the period from April of the current year and ending on the last day of this return is

PART - B

CALCULATION OF LUMPSUM TAX

(in rupees)


(1) Total Turnover of sales
(1A) Less: Turnover of sales of goods on which no tax is payable under section 5;
(2) Turnover of Sales of taxable goods on which lump sum tax is payable
(i) Turnover of goods which are resold.
Amount of tax payable on (i) above at the rate of _______%
(ii) Turnover of goods which are manufactured and sold
Amount of tax payable on (ii) above at the rate of _____ %
(3) Total amount of lump sum tax payable (i) + (ii)

PART - C

TURNOVER OF PURCHASES

(in rupees)

Total Turnover of Purchases

Less

(1) Turnover of purchases exempt from tax under GVAT Act.

(2) Turnover of taxable goods purchased from registered dealers.

(3) Balance (Turnover of taxable goods, if any, purchased from a person other than registered dealer.

(4) Tax payable under section 9 on (3) above.

Rate of tax	Commodity	HSN Code	Turnover of purchases	Tax	Additional Tax
1	2	3	4	5	6
1%
4%
12.5%
other
Total
Total tax (Col. 5 + Col. 6)

PART - D

PAYMENT OF TAX

(1) Amount of Lump sum tax payable (Sr.No.(3) of part B)	Rs.
(2) Amount of tax payable (Sr. No. (4) of part C)	Rs.
(2A) Amount payable on account of reversal of tax credit	Rs.
(3) Amount of Interest payable under the Act	Rs.
(4) Amount of Penalty payable under the Act	Rs.
(5) Total Amount payable	Rs.
(6) Less:
6.1 Credit u/s. 59B (9) of the amount of tax deducted at source (enclose Form-703)
6.2 Adjustment of the amount deposited under section 22
Total (6.1 + 6.2)
(7) Net Amount payable [ (5)-(6) ]
(8) Amount paid
(9) Amount outstanding/refundable
Date of Payment
Chalan No.
Bank/Treasury in which amount of tax paid

DECLARATION

I, _________________________________(Designation),__________________________declare that the information given in this Form and Annexure thereto is true, complete and conform with my books of accounts,

that list of tax invoices for the purchases made in this tax period is enclosed as per the Annexure provided with this Form,

that conditions specified in section 14, 14A, 14B, 14C, or 14D are fully complied in this case.

that the total turnover for which retail invoices are not issued is of Rs/- ................................................... (Rupees) during this tax period.

Date _____________	Signature
Place _____________	Status

FOR OFFICE USE :

Return received by __________________________________ Dated ________________

C.T.O. Code No. ______________________

Entry no. in office record ________________________ Date ______________________