FORM VAT -201

FORM VAT -201

RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER

[See sub-rule (1) of rule 34]

PART –A

TIN

02. Period covered by this return

From

{fdt}

{tdt}

03. Name and Style of the Business : {Customername}

Address : {CustomerAddress}

04. If you have made no purchase and no sale _______

mark this box ‘X’

If you have nothing to enter in a box, insert

‘Nil’. Do not leave any box blank unless you

have marked ‘X’ in box 04.

05. Input tax credit carried forward from previous

month

PART -B

Purchases and receipts during the

Period covered by this return (INPUT)

	Price/Value Excluding Tax ‘A’	VAT Claimed ‘B’
06. Purchases exempt for, tax	Nil	---------------------------
07. Purchases at 1% tax rate on Tax Invoice	Nil	Nil
08. Purchases at 4% tax rate on Tax Invoice	Nil	Nil
09. Purchases at 12.5% tax rate on Tax Invoice	Nil	Nil
10. Purchases of goods subject to tax at the rate of 20% (Schedule’C’)	Nil	---------------------------
11. Total amount of Input Tax [05 + 07(B)+ 08(B) + 09(B)]	--------------------------	Nil
12. Purchases in the course of Inter-state trade	Nil	--------------------------
13.Purchases in the course of Import into India	Nil	----------------------------
14.Receipt of goods other than by way of purchases	-------------------------	--------------------------
(i)by stock transfer	{STKTRPURCH}	-------------------------
(ii) as consignment agent	------------------------	-------------------------
15. Receipt of goods for sale from VAT dealers (from inside the state)	Nil	--------------------------
16. (i) Any other receipts / purchases not specified above (Please specify)	Nil	-----------------------------
(ii) Purchases /receipt of taxable goods for which input tax credit is not available	Nil	-----------------------
17. Total price/value of goods purchases and received during the period covered by this return	{STKTRPURCH}	---------------------

In case, there is dispatch of goods outside the state otherwise

Than by way of sales (Branch transfer or consignment sales),

Please furnish information in Annexure I-A

18. Less: Non-Creditable amount of input tax in respect of dispatch of goods otherwise than by way of sales (Annexure I-A)	Nil
19. Add: Creditable amount of input tax in respect of dispatch of goods outside the state other than by way of sales, used out of purchases/recipts subject to tax on purchase price under section 12. (Annexure I-B)	Nil
In case, there is purchase of capital goods, for which input tax credit is claimed, Please furnish information in Annexure II
20.Creditable amount of input tax in respect of purchase of capital goods for the period covered by this return (Annexure II)	Nil
In case, there is transfer of right to use any goods for any purpose, whether or not for A specified period, for cash, furnish information in Annexure III
21. Creditable amount of input tax in respect of goods, the right to use of which has been transferred (Annexure III)	Nil
Where input tax credit has been admitted on the opening stock of tax period or tax Suffered goods as on 1.4.2005, please furnish information in Annexure IV
22. Creditable amount of input tax on opening stock for the period covered by this return (Annexure IV)	Nil
23. Total Creditable Input tax [11(B) – 18 + 19 +20 + 21 + 22 ]	Nil

PART – C

Sales / despatch / purchase subject to tax on purchase price for the period covered by this return (OUTPUT)

	Price/Value Excluding Tax ‘A’	VAT Due ‘B’
24. Sales exempt from tax	Nil	--------------------
25. Sales subject to zero rate	---------------------	--------------------
(i) Sales in the course of export out of India	Nil	-------------------
(ii)Sales in the course of inter-state trade or commerce	Nil	-------------------
(iii)Despatch of goods otherwise than by way of sales ( Value)	---------------------	------------------
(a) Branch transfer	Nil	-------------------
(b) Consignment sales	Nil	-----------------
(iv) Sale to a dealer under SEZ/STP/EHTP	Nil	-----------------
(v) Sale to a EOU	Nil	-----------------
26. Sales in the course of import into India	Nil	------------------
27. Value of goods sent for sale to local agents(VAT dealers)	Nil	-----------------
28. Sales at 1% tax rate	Nil	-----------------
29. Sales at 4% tax rate	Nil	-----------------
30. Sales at 12.5% tax rate	{sales12vat}	{vat2440}
31. Purchase / receipt of goods subject to tax on purchase price under section 12	Nil	Nil
32. Sales at 20% tax rate (Schedule ‘C’ goods)	Nil	--------------------
33. Sale of goods on which tax has been paid on maximum retail price	------------------	--------------------
(a) Drugs	Nil	-------------------
(b) LPG	Nil	-----------------
34. Total output Tax [28(B)+ 29(B)+30(B)+31(B)]		{vat2440}
35. Total value of sale/despatch/purchase subject to tax on purchase price u/s 12	{sales12vat}	-------------------
36. Tax Payable on Sale of goods in schedule ‘C’		Nil
37. Tax Payable on Sale of goods subject to tax on maximum retail price		Nil
38. If the total in Box 34 exceeds that of the Box 23, then pay the balance amount		{vat2440}
39. If the total in Box 23 exceeds that in Box 34 and have declared export in box 25(i) (A), you can claim refund for the excess amount or carry forward the credit in Box 41 or 42.		Nil
40. If you have declared no export in Box 25(i)(A), you must carry forward the credit in Box 42, unless you have carried forward a tax credit for 24 consecutive months.

Refund

41.

Nil

Credit carried forward

42.

Nil

43. Total Tax Payable [Box 36 + Box 37 + Box 38]	{vat2440}
44. Less: Tax deducted at source, if any	Nil
45. Less: Tax paid at checkgate or to an authorized officer, if any	Nil
46. Net Tax Payable	{vat2440}

Annexure I-A

(In case of despatch of goods outside the state otherwise than by way of sales, purchased or manufactured out of purchases

inside the state on Tax Invoice-Branch transfer/ Consignment sales)

Please furnish information in the following statement

01. Period for which the afore-said information is furnished From : {fdt}

To : {tdt}

02. Tax-rate-wise bifurcation of inputs purchased on Tax Invoice and used in transfer of stock otherwise than by way of sales

(Branch transfer or consignment salts)

	Purchase price of input used Excluding VAT	Despatch Value
Goods at 1% tax rate
Goods at 4% tax rate
Goods at 12.5% tax rate

03. Creditable Input tax(in excess of 4% on input price)

04. Non-creditable input (4% of the input price)

Annexure I-B

(In case of despatch of goods otherwise than by way of sales out of purchases/receipts or manufactured out of purchases

/receipts, subject to tax on the purchase price under section 12)

	Purchase price, on which VAT has Been paid	Despatch Value
Goods at 1% tax rate
Goods at 4% tax rate
Goods at 12.5% tax rate

Creditable Input tax on purchase (in excess of 4%)

Date _____ / _____ / ______ Signature

Seal

Annexure II

(in case of claim of input tax credit on capital goods)

Please furnish information in the following statement of purchase of Capital goods

01. Period for which the afore-said information is furnished From : {fdt}

To : {tdt}

02. Total purchase of capital goods during the above period

03. Less

(i) Purchase of capital goods in course of import into India.

(ii) Purchase of capital goods from outside the state.

04. Balance-Purchase of Capital goods inside the state[02-03 (i+ii)]

Break-up of capital goods / Negative capital goods tax-rate-wise:

		Purchase Price of Capital Goods excluding VAT A	VAT Paid B
05.	Capital goods at 4% tax rate
06.	Capital goods at 12.5% tax
07.	Total purchase price and VAT Paid on Capital goods
08.	Negative Capital goods at 4% tax rate
09.	Negative Capital goods at 12.5% tax rate
10.	Total purchase price and VAT paid on negative capital goods

11. Total input tax [07(B)-10(B)]

12. If the purchase price of the capital goods is within Rs. 1 lakh,

then the amount in Box 11 shall be allowed as input tax credit

[07(A)-10(A)]

13. If the purchase price of the capital goods is in excess of Rs. 1.

00 lakh, then the amount in Box 11 shall be divided by 36 and

the result multiplied by the number of months comprising the

tax period and the amount so determined shall be allowed as

input tax credit.

14. Input tax Credit on Capital goods brought forward from previous tax period.

15. Total Creditable input Tax [Box 11 or Box 13 + Box 14]

Date _____ / _____ / ______ Signature

Seal

Annexure III

(in case where there is transfer of right to use goods for a specified period or otherwise for cash deferred payment to other valuable consideration)

Please furnish information in the following statement :

01. Period for which the afore-said information is furnished From : {fdt}

To : {tdt}

Purchases price, tax-rate-wise of goods, the right to use of which is transferred and VAT paid thereson,

		Purchase Price Exculding VAT A	VAT Paid B
02.	Goods at 1% tax rate
03.	Goods at 4% tax
04.	Goods at 12.5% tax rate
05.	Total

06. Total input tax [Box 05(B)]

07. Creditable Input tax

(Total input tax in Box 06 is divided by the life time of the goods,

the use of which is transferred, or the period for which such

right to use is transferred or 10 years, whichever is applicable

(Rule 13) and admissible for the tax period)

Date _____ / _____ / ______ Signature

Seal

Annexure IV

(In case of opeing stock as on 01.04.2005 on which Input Tax Credit is available)

Please furnish the following information:

01. Period for which the afore-said information is furnished From : {fdt}

To : {tdt}

04. Amount of Input Tax Credit already availed of

05. Balance amount of Input Tax Credit due

06. The amount of Input Tax Credit being claimed for this period

07. Creditable input tax Credit

(Total Input Tax Credit admitted is divided by six and the result multiplied by the number of

months comprising the tax period)

Date _____ / _____ / ______ Signature

Seal

Annexure V

If there is any effect on the tax liability arising out of issue of Credit Note/Debit Note/

Reverse tax credit in any tax period, please furnish the following information

01. Period for which the afore-said information is furnished From : {fdt}

To : {tdt}

03. Effects of Credit Note / Debit Note/Reverse tax credit

Rate of tax	Purchase			Sales
	Purchase Price Originally Furnished	Effects of Debit Not/ Credit note /reverse tax credit	Net Purchase Price	Sale price Originally Furnished	Effects of Credit Note / Debit Note/ Reverse tax Credit	Net Sale Price
1%
4%
12.5%				{sales12vat}		{sales12vat}
20%

Date _____ / _____ / ______ Signature

FORM 1

Return of Sales Tax Payable by a Dealer the Central Sales Tax Act

[Rule 7 o the Central Sales Tax (Orissa) Rules, 1957]

Return for Quarter ending :_________{fdt}_________To______________{tdt}_____________

Name of the Dealer : {Customername}

Address of the Dealer :{CustomerAddress}

Dealer’s Registration Certificate Number: BHCII-883 DT.11/3/93____

1 Sales Prices received or receivable by the dealer in respect of sales during the period

(a) Inter-State as defined in Section 3 of the Act Nil

(b) Sale of goods in the course of export or import as defined in section 5of the Act Nil

(d) Sale of goods Outside Orissa not included in (a) and (b) Nil

2 Inter – State Sales :- Nil

Less (I) Cost of Freight, Delivery or installation separately charged to customers but included in Salesprice Nil

(II) Cash discount allowed according to ordinary trade practice and included in sale price, but

separately shown as such Nil

(III) Sales tax paid by the purchaser to the dealer as such and included in the sale price Nil

(IV) Sales price received or receivable in respect of sales exempt from tax under sub section (2) Nil

of section 6 of the Act

3 Break up of the net turn over of inter-State Sales :- Nil

(1) Sale price received or receivable for goods sold or supplied during the quarter :-

(a) On account of sale of declared goods to registered dealers on declaration for sale, or to Nil

Government on certificate.

(b) On account of sale of other taxable goods to Government on certificate or to registered Nil

dealers on declaration for resale for use in the manufacture or processing of goods for sale

or in mining or ingeneration or distribution of electricity or any other form of power

(2) Sale price received and receivable for goods sold or supplied during the quarter :-

(a) On account of sale of declared goods to registered dealers who purchase for the purchase for the

purposes other than resale and to unregistered dealers and consumers Nil

(b) On account of sale of taxable goods other declared goods to unregistered dealers and cosnsumers. Nil

(3) On account of sale of goods exempted from tax under the Orissa Sales Tax Act and Rules. Nil

*Includes Sale to SEZ against Form I Sec [8(6)] / Sale to Diplomatic missions & U.N under Sec.6(3)

Total : Nil

4 (i) Tax on Rs ____________ Taxable @______________ 3% is Rs. _______________

5 Total Tax payable on Rs _________________ Amounts to Rs ____________________

6 Tax paid, Challan/Postal Monay Order-Acknowledgement

I declare that the above statements are true and complete to the best of my knowledge and belief

Date ____________ Proprietor/Partner/Manager/Principal/Office