The Orissa Value Added Tax Rules, 2005 FORMS
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Body

FORM VAT-201A

ANNUAL RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER

[See sub-rule (6A) of Rule 34]

PART - A

Original / Revised

If revised Date of filing of Original Return ____/____/____

Acknowledgement No. ______________________

Attach a note explaining the reason for revising the return

TIN

02. Period covered by this return

	D	D		M	M		Y	Y	Y	Y
From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

03. Name and style of business

Address

PAN		Mobile No.
PHONE		Email ID

In the boxes herein after provided do not leave any box blank unless you have marked "X" in box 04. If you have nothing to enter in a box, insert "NIL"

04. If you have made no purchase as well as no sale, mark this box "X"

05...Input tax credit at the beginig of the year.

(same as at serial No.55 of the return filed for M.E / Q.E on 31.03..............

Rs.

PART - B

Purchases and receipts during the period covered by this return

I.	Within the State (Excluding capital goods & goods meant for sale by transfer of right to use)	Value excluding Tax (in Rs.) "A"	VAT (in Rs.) "B"
6.	Purchases of goods exempt from tax
7.	Purchases of goods at 1% tax rate on Tax Invoice
8.	(i) Purchase of goods at 4% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of goods at 4% on MRP value on tax invoice
	(iii) Purchase of goods at 5% tax rate excluding MRP goods on tax invoice
	(iv) Purchase of goods at 5% on MRP value on tax invoice
	(v) Total ((i) + (ii) +(iii) + (iv))
	(vi) Purchase value of MRP goods at actual purchase price
9.	A (i) Purchase of goods at 12.5% tax rate excluding MRP goods on tax invoice
	(ii) Purchase of MRP goods at 12.5% on MRP value on tax invoice
	(iii) Purchase of goods at 13.5% tax rate excluding MRP goods on tax invoice
	(iv) Purchase of MRP goods at 13.5% on MRP value on tax invoice
	(v) Purchase of goods at 50% tax rate excluding MRP goods on tax invoice
	(vi) Purchase of MRP goods at 50% on MRP value on tax invoice
	(vii) Total ((i) + (ii) +(iii) + (iv) + (v) + (vi))
	(viii) Purchase value of MRP goods at actual purchase price
	B (i) Purchase of goods at 10% tax rate on tax invoice
	(ii) Purchase of goods at 25% tax rate on tax invoice
10	Purchase of Schedule 'C' goods
11	Any other receipts/purchases not specified above (Please specify)
II	From outside the State (Excluding capital goods and goods meant for sale by transfer of right to use)	Value (in Rs.)
12	Purchase of goods in the course of inter-state trade.
13	Purchase of goods in the course of Import into India
14	Receipt of goods other than by way of purchases by stock transfer
15	Receipt of goods other than by way of purchases as consignment agent
16	Total value of goods purchased / received during the period covered by this return. (Add value in column-A at Sl. No. 6 + 7 + 8(i) + 8(iii) + 8(vi)+ 9A(i) + 9A(iii) + 9A(v) + 9A(viii) + 9B(i) + 9B(ii) and from 10 to 15)
	*Capital goods and goods meant for sale by way of transfer of right to use* within the State
III
17	(i) Purchase / receipt value of capital goods
17	(ii) Purchase / receipt value of goods for sale by transfer of right to use
IV	From outside the state
18	(i) Purchase / receipt value of capital goods
18	(ii) Purchase / receipt value of goods for sale by transfer of right to use
19	Total value of goods purchased / received including capital goods and goods meant for sale by way of transfer of right to use [16+17(i)+17(ii)+18(i)+18(ii)]
20	Total amount of Input tax [05+07(B)+08(v)(B)+09A(vii)(B +9B(i) + 9B(ii)B)]
21	Less (i) Non-Creditable amount of input tax in respect of despatch of goods otherwise than by way of sales
	(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the proviso in sub-section (3) of Section 20
	(iii) Reduction of ITC for sale value less than corresponding purchase value as per sub-section (8-a) of Section 20
	(iv) ITC to be reversed for other reasons
	(v) VAT paid on goods for use in mining, generation of electricity including captive power plant.
	(vi) VAT paid on goods which are not input
22	Total reduction of ITC [21(i) + (ii) + (iii) + (iv) + (v) + (vi)]
23	Net Input Tax (20-22)
24	Decrease of ITC due to receipt of credit note
25	Increase of ITC due to receipt of debit note
26*	Creditable amount of input tax in respect of purchase of capital goods
27**	Creditable amount of input tax in respect of goods, the right to use of which has been transferred
28	Creditable amount of input tax on the stock held on the date of registration/eligible date for conversion from SRIN to TIN
29	Total creditable Input Tax [(23-24)+25+26+27+28]

PART-C

Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return (OUTPUT)

(Works Contractors to workout TTO in Annexure B and show the break up TTO against Sl. 33 and 35 and total TTO at serial No.41.)

		Value excluding Tax "A"	VAT Due "B"
30	Sales subject to zero-rate
	(i) Sales in the course of export out of India
	(ii) Sales in the course of import into India
	(iii) Sales in the course of inter-state trade or commerce
	(iv) Sales to a dealer under SEZ/STP/EHTP (See explanation to Section 18)
	(V) Sale to a EOU (See explanation to Section 18)
	(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
31	Despatch of goods to outside the state otherwise than by way of sale - by way of Branch transfer / Consignment sales
32	Sale of goods exempt from tax
33	(i) Sales at 1% tax rate
	(ii) Sales at 5% tax rate (excluding sale of goods on which tax payable on MRP)
	(ii) Sales at 10% tax rate
	(iv) Sales at 13.5% tax rate (excluding sale of goods on which tax payable on MRP)
	(v) Sales at 25% tax rate
	(vi) Sales at 50% tax rate (excluding sale of goods on which tax payable on MRP)
	(vii) Sale of goods (excluding goods in Schedule C) at such other rate under section 17-A.
	(viii) Total
34.	Sub total [32+33(vii)]
35.	Purchase/receipt of goods subject to tax on purchase price under section 12.
36.	Sale of Schedule "C" goods (other than 1st point)
37.	Sale of goods on which tax has been paid on maximum retail price (actual sale value)
	(i) at 5% tax rate.
	(ii) at 13.5% tax rate
	(iii) at 50% tax rate
	(iv) Total
38	Sale of goods on MRP(value as per MRP)
	(i) at 5% tax rate.
	(ii) at 13.5% tax rate
	(iii) at 50% tax rate
	(iv) Total
39	39. Sale of goods in Schedule "C"
	(i) at 5% tax rate
	(ii) at 15% tax rate
	(iii) at 20% tax rate
	(iv) at 24% tax rate
	(v) at 26% tax rate
	(vi) at 28% tax rate
	(vii) at 32% tax rate
	(viii) at 35% tax rate
	(ix) At such other rate as prescribed under Section 17A (x)
	(x) Total
40	Total value of sale and despatch [SI. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) +36(A)+37(v)A+38(v)A))+39(x)A]
41	Taxable Turnover (TTO) (SI. No. 33(x)(A)+35(A)+38(v)(A))+39(x)(A)
42	Total output Tax [SI. No. 34(B)+35(B)+38(v)(B)+39(x)(B)]
43	Decrease of output tax due to issue of credit note during the year
44	Increase of output tax due to issue of debit note during the year
45	Output tax after adjustment of credit note and debit note during the year (42 - 43 +44)
	Adjustment of Input tax
46	Total creditable ITC for the year (as at Sl. No.29)
47	Less
	(i) amount adjusted towards CST (Sl. No.50 of VAT 201)
	(ii) amount of refund claim (Sl. No.52 of VAT 201)
	(iii) amount adjusted towards VAT
	(iv) Total ((i)+(ii)+(iii))
48	Balance ITC available (46 - 47(iv))
49	Add ITC written back during the year out of disallowed refund (as at sl. No.54 of VAT 201)
50	ITC carried forward to next year (should be equal to the amount at sl. No.55 of the return for M.E / Q.E 31.03..... (48+49)
51	Net tax payable for the year (45 - 47(iii))
52	Total tax paid during the year (give details in Annexure-A)
53	Balance payable (51-52)

DECLARATION

I (name) ______________________ being (status) __________________________ of the above business do hereby declare that the information given in this return is true and correct to the best of my knowledge and belief.

	Signature (with designation)
	Date of declaration ______/_______/___________

ANNEXURE-A

	Self Deposit (BD / TC / EC)			Money receipt (Tax paid at check gate / collected by Authorities)			TDS (BD / TC / EC)			Total tax (Rs.)
A	B			C			D			E
For the month / quarter	No.	Dt.	Amount	MR No.	Dt.	Amount	No.	Dt.	Amount	(4+7+10)
1	2	3	4	5	6	7	8	9	10	11
April
May
June
July
August
September
October
November
December
January
February
March
Total

BD - Bank Draft

TC - Treasury Challan

EC - Challan generated after e-payment

MR - Money receipt

ANNEXURE-B

Annual Taxable turnover of Works Contractor

TIN

	D	D		M	M		Y	Y	Y	Y
Period From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

Sl. No.	Nature of works as per Appendix to the Rule with Name of deducting Authority	Gross Payment Received	Deductions		TTO*	Remarks
Sl. No.		Gross Payment Received	On account of labour and service charge	Others	TTO*	Remarks
(a)	(b)	(c)	(d)	(e)	(f)	(g)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17	Total

* The total at 17(f) be taken to Sl. No.41 of Part-C of the return and the tax groupwise break up to be taken to the respective row of Sl. No. 33.