FORM 205

UNDER THE GUJARAT VALUE ADDED TAX ACT, 2003

Description of top 3 commodities dealt in during the tax period.	1	Air Cooler	Original/Revised If revised Date of original return : Acknowledgement No. : Attach a note explaining the revisions
	2	Geyser
	3	Air Condition

Tax period: from {FDT} to {TDT}

Registration No.: {TanNo}

Enrolment Certificate No. under Gujarat Profession Tax on Professions, Trades, Callings and Employments Act, 1976 :

Registration Certificate No. under Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 :

Name of the registered dealer :{COMPANYNAME}

Address: :{CUSTADDRESS}

Import/Export Code (if any) : {IECNo}

Central Excise Registration No. :{RegisterNo}

PAN :{PANNO}

Electrical Energy Supply Service No. :

Tax invoice issued in the period from No {FSaleINVNO} to No {LSaleINVNO} .

Retail invoice issued in the period from No. {FRTLINVNO} to No. {LRTLINVNO} .

PART-I

Turnover of sales and purchases

	Description	Sales Rs.	Purchases Rs.
01.	Total turnover.	{turnoversales}	{turnoverpurchase}
02	Deduct :
	1. Exempted from tax under section 5(1)
	2. Exempted from tax under section 5(2)
	3. Branch transfer or consignment to and from outside the State.
	(a) of the goods manufactured	{STKTRSALE}	{STKTRPURCH}
	(b) other than (a) above
	4. Purchases not qualifying for tax credit as per section 11(8) read with S.11(5)
	5. Reduction as per item 37 of Annexure-III	{ReductionSales}	{ReductionPurchase}
	6. Charges towards labour, service and other charges referred to in sub-clause (c) of  clause (30) of  section 2
	Total of (04.1) to ( 04. 6)	{TOTSALE}	{TOTPURCHASE}
05.	Net Taxable Turnover (03-04 )	{NETSALE}	{NETPURCHASE}

PART II

Output Tax

Rate of tax	Commodity	HSN Code	Turnover excluding tax	Tax payable	Additional Tax	Total Turnover including tax
4+1%
	Packing		{sales1738}	{vat2441}	{vat3277}	{tot4}
12.5 + 2.5%	Cooler, Geyzer, Aircon, Spares		{sales12vat}	{vat2440}	{vat2856}	{tot12}
06. Total			{totvatsales}	{vatpay}	{vatpayadd}	{totvat}
Grand total						{gtot}

PART III

Input Tax

	Description	Value of goods (Rupees)
07.	Purchase of capital goods from registered  dealers	{GROSSBLOCK}
08.	Purchases of taxable goods other than capital goods from registered dealers.	{PURCHACCOUNT}
09.	Purchases of taxable goods from a person other than registered  dealer.
	Total	{TotalPurchase}

Calculation of input tax

Rate of tax. 1.	Commodity 2.	HSN Code 3.	Turnover of purchase 4.	Tax 5.	Addl. Tax 6
4+1%			{GROSSBLOCK}	{VAT721}	{VAT2858}
12.5+2.5%	Cooler, AC, Geyser, Spares		{PURCHACCOUNT}	{VAT720}	{VAT}
10. Total: (column 5 + column 6)					{PSubtotal}

PART IV

Tax credit

	Description	Admissible Tax Credit (Rupees)
11.	Tax credit brought forward from previous tax period
12.	Tax credit as per 10	{PSubtotal}
13.	Total (11 + 12)	{PSubtotal}
14.	Reduction in tax credit
	14.1 Under section 11(3)(b)(i) (other than 14.2 below)
	14. 2 Under section 11(3)(b)(ii) (of the goods manufactured)	{TAXREDUCE}
	14.3 Other reason
15.	TOTAL : [14.1 + 14.2 + 14.3 ]
16.	Net tax credit admissible (13 – 14)	{NETTAXCR}

PART-V

Net tax payable

	Description	Rupees
17.	The amount of tax payable as per 06	{gtot}
18.	LESS:
	18.1 Credit u/s. 57B(9) of the amount of tax deducted at source (enclose Form-703)
	18.2 Adjustment of the amount deposited under section 22
	18.3 Net tax credit as per 16	{NETTAXCR}
	Total :
19.	Net tax payable (17 – 18)	{TAXPAY}
20.	Excess Amount of tax credit (18 – 17)	{TAXPAY}
21.	Amount of tax credit adjusted against CST
22.	Amount of tax credit carried forward to the next tax period (20 – 21)	{TAXPAY}

PART-VI

Payment of tax

	Description
23.	Amount payable
23.1	Amount of tax payable as per 19
23.2	Amount of interest
23.3.	Amount of penalty
	Total
24	Amount paid
25	Amount outstanding
26	Amount paid in excess
Chalan No. Rs............... (in words.....................................................)
Date of payment
Bank/treasury in which amount paid.
		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

	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
	Total :

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.	{EXPORTS}	{NEWIMPORT}
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 .	{STKTRSALE}	{STKTRPURCH}
37	Total	{ReductionSales}	{ReductionPurchase}

Declaration

I, _______________________________________________ declare -

(a) that the information given in this Form and Appendix thereto are true, complete and conform to my books of accounts,

(b) that list of tax invoices for the sales and purchases made in this tax period is enclosed as per the Appendix provided with this Form,

(c) that tax credit claimed in this return is in conformity with the provisions contained in section 11 and rules made there under,

(d) that the total turnover for which tax invoice or retail invoice are not issued is of Rs/-_______________ (rupees ……………………………………………………) during this tax period.

Place: Full Signature of authorized signatory

Date: Name

Status