The Gujarat Value Added Tax Rules, 2006
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Body

"FORM 205

(See sub- rule (2) of rule 20)

ANNUAL RETURN

(SELF ASSESSMENT UNDER SECTION 33 OF THE GUJARAT VALUE ADDED TAX ACT, 2003)

For the year 200_____to 200_____

Registration No.

Tax Period: from ______________ to ______________

Original/Revised

If revised

Date of original return ------------

Acknowledgement No.-------------------

Attach a note explaining the revisions

Name of the registered dealer:

_____________________________________________

Address : -------------------------------

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PART I

Turnover of sales and purchases

Description					Sales Rs.	Purchases Rs.
01 Total turnover.
02 Deduct:
02.1 Exempted from tax under section 5(1)
02.2 Exempted from tax under section 5(2)
02.3 Branch transfer or consignment to and from outside the State.
(a) of the goods manufactured
(b) other than (a) above
02.4 Purchases not qualifying for tax credit as per section 11(8) read with section 11(5)
02.5 Reduction as per item 37 of Annexure III
02.6 Charges towards labour, service and other charges referred to in sub-clause (c) of clause (30) of section 2
Total of (02.1) to ( 02. 6)
03 Net Taxable Turnover (01-02 )
PART II Output Tax
Rate of tax.	Commodity	HSN Code	Turnover excluding tax	tax	Additional tax	Total Turnover including tax
1%
4%
12.5%
Other
Total
04.1 Total tax						.............
Tax payable on the purchases of taxable goods under section 9
Rate of tax.	Commodity	HSN Code	Turnover of purchases	tax	Additional tax
1	2	3	4	5	6
1%
4%
12.5%
Other
Total
04.2 Total tax (Col. 5 + Col. 6)						.............

PART III

Input Tax

Description					Value of goods (Rupees)
05 Purchase of capital goods from registered dealers
06 Purchases of taxable goods other than capital goods from registered dealers.
07 Purchases of taxable goods from a person other than registered dealer.
Total
Calculation of input tax credit
Rate of tax.	Commodity	HSN Code	Turnover of purchase	Tax	Additional tax
1	2	3	4	5	6
1%
4%
12.5%
Other
Total ( Col.5+Col.6)
Tax payable on the purchases of taxable goods under section 9
Tax paid under the Gujarat Tax on Entry of Specified Goods into Local Areas Act,2001 (Guj. 22 of 2001)
08 Total

PART IV

Tax credit

Description	Amount (Rupees)
09 Tax credit brought forward from previous tax period
10 Tax credit as per 8
Total (9 + 10)
Adjustment of tax on purchase as per Annexure II ( + )
11 Gross tax credit
12 Reduction in tax credit:
12.1 Under section 11(3)(b)(i) (other than 12.2 below)
12 2 Under section 11(3)(b)(ii) (of the goods manufactured)
12.3 Under section 11(3)(b)(iii) (of fuels used for manufacture of goods)
12.4 Under section 11(5) (for use in manufacture of goods exempted from tax under sections 5(1) and 5(2))
12.5 Other reason
TOTAL : [12.1 + 12.2 + 12.3+12.4+12.5 ]
13 Net tax credit admissible (11 - 12)

PART V

Net tax payable

Description	Amount (Rupees)
14 The amount of tax payable as per 04.1
15 Tax payable on the purchases of taxable goods under section 9 as per 04.2
16 Total tax
17 LESS:
17.1 Adjustment of tax on sale as per Annexure I ( + )
17.2 Remission under section 41
17.3 Credit u/s. 59B(9) of the amount of tax deducted at source (enclose Form- 703)
17.4 Adjustment of the amount deposited under section 22
17.5 Net tax credit as per 13
Total
18 Net tax payable (16 - 17)
19 Excess Amount of tax credit (18 - 17)
20 Excess Amount of tax credit adjusted against CST
21 Excess Amount of tax credit claimed as refund
22 Amount of tax credit carried forward to the next tax period [19 - (20+21)]

PART VI

Payment of tax

23 Amount payable			Amount (Rupees)
23.1 Amount of tax payable as per 18			Rs.
23.2 Amount of interest.			Rs.
23.3 Amount of penalty			Rs.
Total			Rs.
24 Amount paid			Rs.
25 Amount outstanding			Rs.
26 Amount paid in excess			Rs.
Chalan No	Date of payment.	Bank/treasury in which amount paid.	Rs.

Annexure I	(in rupees)
Adjustment in sale as per	Increase	Decrease
27 Sub-section (1) of section 8
27.1 Sub- clause (a) (sale cancelled)
27.2 Sub- clause (b) ( alteration in consideration of sale )
27.3 Sub- clause (c) (goods returned)
28 Sub-rule (7) of rule 17 (pertains to transactions through commission agent)
Total:
29 Net of sale
Adjustment in tax on sale

Annexure II	(in rupees)
Adjustment in purchase	Increase	Decrease
30 on account of credit note/debit note
31 on account of goods on which right to use such goods is transferred as defined under sub-clause (d) of clause (23) of section 2.
Total:
32 Net of purchase
Adjustment in tax on purchase
Annexure III	(in rupees)
Reduction	Sales	Purchases
33 Sales/purchases as specified in sub-section (2) of section 5 of the Central Act. ( By way of transfer of documents of title)
34 In the course of export/import out of country.
35 Sales/purchases as specified in sub-section (3) of section 5 of the Central Act.
36 In the course of interstate trade and commerce other than branch transfer or consignment.
37 Total

Annexure IV

Description of top 3 commodities dealt in during the tax period	1
	2
	3

Tax invoice issued in the period from No........................to No.................................

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

PART-VII

PAYMENT OF TAX

Month	Amount Paid under Gujarat Value Added Tax Act,2003	Date of payment	Amount paid under Central Sales Tax Act,1956	Date of Payment	Total payment
April
May
June
July
August
September
October
November
December
January
February
March
Other:






Total

DECLARATION

I __________________________________ (Designation) _______________________ declare that the information given above is true and complete.

Place:	Signature
Date:	Status