The Jharkhand Value Added Tax Forms , 2005
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FORM JVAT 214 Omitted w.e.f. 22-10-2014

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

[See Rule 14(4)]

Quarterly Return to be filed by the Dealers: Manufacturers* / Importers* / Resellers* Selling/ reselling of the goods, specified under sub-section (2) of Section 9 and Notification issued thereunder, along with other Vatable goods

1. Name & Address of the selling dealer

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2. Name of the Circle, where he is registered

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3. TIN of the selling dealer

4. Quarter for which Return is being filed

	Purchases / Inputs	Purchase Price excluding tax (A)	Input tax (B)
5.	Input Tax brought forward from preceding quarter
6.	Inter-State "Arrivals" otherwise than by way of sale from other States
7.	Inter-State purchases u/s 3(a) & 3(b) of the CST Act 1956
8.	Stock transfers from branches or by/to a Principal to/by his agent within State**
9.	Exempted goods: Schedule - I goods or purchases from unregistered dealer or both
10.	4%/5% Rate Purchases Goods specified u/s 9 (2) of the Act
11.	4%/5% Rate Purchases of Goods other than Goods in Box 10(A)
12.	12.5%/14% Rate Purchases Goods
13.	Total of Input Tax (Box 5B+11B+12B)

14. Gross Turnover during the period

Rs.

15. Turnover for the Manufacturing* / Importing* dealers

Sl. No.	Description	Taxable Sales Turnover excluding tax	MRP of Goods sold	MRP of Goods supplied free, if any	Total of Maximum Retail Prices	Tax Payable
(a)	Sales turnover of Medicines @4%/5%***
(b)	Sales turnover of other goods taxable @4%/5%
(c)	Sales turnover of other goods taxable @12.5% /14%
(d)	Tax Payable [ Box (a) + (b)+(c) - 13(B)****]
(e)	Stock transfers to branches or by a Principal to his Agent within State**

16. Turnover for the Reselling* dealers

Sl. No.	Description	Taxable Sales Turnover excluding tax	MRP of Goods sold	MRP of Goods supplied free, if any	Total of Maximum Retail Prices	Tax Payable
(a)	Sales turnover of Medicines @4% /5%
(b)	Sales turnover of other goods taxable @4% /5%
(c)	Sales turnover of other goods taxable @12.5% /14%
(d)	Tax Payable [(b)+(c)-13(B) ****]

17.		Turnover	CST payable
(a)	Inter State Direct Sales	Rs.	Rs.
(b)	Turn Over other than direct Sales under CST Act 1956

* Please tick the appropriate.

** See Rule 44.

*** Full tax is liable to be paid. No brought forward credit of Input Tax or Box 5(B); is admissible for the sales covered in Box 15(a)

**** Input Tax Paid and claimed for Input Tax Credit; as shown in Box 11(B) and 12 (B); shall be admissible only once, either for Box 15(b), (c) or Box 16(b),(c).

Input Tax Credit shall be admissible to the manufacturing dealers: manufacturing goods specified u/s 9(2) of the Act.

In the circumstance of exempt transaction for such dealers: please follow the Rule 26(7) or 26(8) or 26(9) or 26(10) as the case may be, for apportion of 12.5% inputs and attach separate computed sheet, at par with the annexure 'A' to JVAT200.

In the circumstances input tax paid exceeding output tax payable: the same shall be adjusted against CST payable or if not; the same shall be carried forward to Box 5(B) of the next return.

DECLARATION

I --------------------------------------. Status ------------------------------. of the above business do hereby declare that the amount of tax recovered from the first purchasing registered dealer in respect of sales notified u/s 9(2) of the Act, as well for others VAT Payable (if any), has been deposited into the Government Treasury.

	Signature & Stamp
Date of declaration