FORM VAT 213

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

MONTHLY ABSTRACT

[See Rule 14(3) & (6)]

IF YOU HAVE NO ENTRY FOR ANY BOX, INSERT ‘NIL’

1. Name & Address of the Dealer : Symphony Comfort Systems Ltd (Ranchi)

Near K.N. Memorial Public School, Bariatu Housing Colony, Bariatu, Ranchi

2. TIN

3. Monthly Abstract for month of

{FDT} TO {TDT}

4. Please specify whether you are:	MANUFACTURER	MINER	IMPORTER	TRADER/ RESELLER	WORKS CONTRACTOR
[Please tick the appropriate(s)]
5. If You have made No ‘Sales and Purchases’ write ‘Nil’ in this Box
6. Gross Turnover during the Month				Rs. {turnoversales}
7. Less charges received u/s 9(4)(c) of the Act/ or other non-taxable charges				Rs. Nil
8. Less Sales of Exempted Goods listed in Schedule I / Sales Return : if any				Rs. Nil
Balance Turnover				Rs. {turnoversales}
9. Less : Turnover under the CST Act.				Rs. {totalless}
(a) Inter State Direct Sales Amount Ex from the Jharkhand State				Rs. {retailsales}
(b) Inter State Branch Transfer/ Consignment Sale Amount				Rs. {stktrsale}
(c) Export Sales Amount outside the Country				Rs. Nil
10. Balance Turnover under the VAT Act 05				Rs. {netsale}
11. Details of ‘Input Tax’ paid during the month				Rs. Nil
(a) Input Tax Brought forward from the preceding Month: from Box 20				Rs. Nil
(b) Input Tax Paid as: Entry Tax*				Rs. Nil
(c) Eligible Monthly Installment of ‘Input Tax’ on Capital Goods purchases				Rs. Nil
(d) Input tax Paid on 1%, 4%, 12.5% Goods (Schedule II; Part – A,B,C & D)				Rs. Nil
(e) ‘Apportion’ of eligible Input Tax Credit as computed ** (Attach Annexure - A)				Rs. Nil
(f) Total of input Tax [(a) + (b) + (c) + (d)]				Rs. Nil
12. Total Output Tax Payable
(a) Output Tax Payable for 1% rate Goods				Rs. Nil
(b) Output Tax Payable for 4% rate Goods:				Rs. Nil
(c) Tax Payable on MRP***				Rs. Nil
(d) Output Tax Payable for 12.5% rate Goods				Rs. {vat744}
(e) Total of Output Tax Payable [(a)+(b)+(c)+(d)]				Rs. {vat744}
13. VAT Payable
12 (e) (-) 11(f)				Rs. {vat744}
14. Tax Payable for the Goods specified in Part ‘E’ of Schedule II.				Rs. Nil
15. (a)Add the amount of Interest Payable, if any u/s 30(1) of the Act				Rs. Nil
(b)Adjust the amount of Tax deducted at source and as shown in JVAT 400				Rs. Nil
16. Total Tax [13 +14 + 15(a) – 15(b)]				Rs. {vat744}
17. In the circumstances, ‘Input Tax Paid’ : Exceeding Output Tax payable, i.e, [16(-)11(f)]				Rs. Nil
18. CST Payable : as per Inter State Sales transaction as shown in Box 9(a)				Rs. {cstp}
19. Adjust the amount as shown in Box 17; against CST Amount Payable in Box 18; or if no any other claim: carry forward this excess input tax paid; to the next month’s abstract				Rs. Nil
20 Input Tax paid Exceeding Output Tax payable : Please carry over such excess amount to box 11(a) to next month’s Monthly Abstarct				Rs. Nil

21. Payment / Adjustment Details :

Details	Challan/Instrument No.	Date	Bank/Treasury	Branch code	Amount

DECLARATION:

Name ……………………………..being……………………………………….. of the above dealer do hereby declare that the information given in this Return is true and correct.

Stamp………………………………..

Signature & Date of declaration

Stamp ………………………………. ____________________________________

Date & Signature of the Receiving Authority

FORM VAT 200

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

QUARTERLY RETURN FOR VALUE ADDED TAX

[See Rule 14(3) & (6)]

IF YOU HAVE NO ENTRY FOR ANY BOX, INSERT ‘NIL’

1. Name & Address of the Dealer : Symphony Comfort Systems Ltd (Ranchi)

Near K.N. Memorial Public School, Bariatu Housing Colony, Bariatu, Ranchi

2. TIN												3. Period covered by this Return
2	0	7	3	0	4	0	0	7	5	7		From	{fdt}	To	{tdt}

4. If you have made No ‘Sales and Purchases, write ‘NIL’ in this Box.
Please state whether		Original Return or Revised Return @
If Revised Return:		Date & receipt no. of Original Return
Please specify the Tax Period for which the Revised Return is being furnished.
@ Please (tick)
5. Input Tax Credit brought forward from your preceding Month’s Tax Return [Box 41]*				Rs. Nil
6. Gross Turnover during the Quarter				Rs. {turnoversales}
7. Less charges received u/s 9 (4)(c) of the Act / or other non-taxable charges				Rs.
8. Less Sales Return**				Rs. {salereturn}
Balance Turnover				Rs. {totturnover}
	PURCHASES/ ARRIVALS DURING THE QUARTER (INPUTS)		Purchase Price excld. Tax		Input Tax Paid/Computed
			(A)		(B)
9.	Inter-State ‘Arrivals’ otherwise than by way of sale from other States		Rs. Nil		Rs. Nil
10	Inter-State purchases u/s 3(a) & 3(b) of CST Act 1956		Rs. {RID45}		Rs. Nil
11	‘Imports’ from outside the Country		Rs. Nil		Rs. Nil
12	Exempted Goods : Schedule-I Goods or non-creditable Purchases		Rs. Nil		Rs. Nil
13	Input purchased from unregistered dealers/person		Rs. Nil		Rs. Nil
14	Stock transfer from branches or by/to a Principal to/by his Agent within State*****		Rs. Nil		Rs. Nil
15	Eligible ITC on Purchases of Capital Goods: as per JVAT 406***		Rs. Nil		Rs. Nil
16	Purchases of goods on which ‘Entry Tax’ paid (Goods listed in Sch-III		Rs. Nil		Rs. Nil
17	1% Rate Purchses (Goods listed in Part-A of Schedule-II)		Rs. Nil		Rs. Nil
18	4% Rate Purchases (Goods listed in Part –B/C of Schedule-II)		Rs. Nil		Rs. Nil
19	12.5% Rate Purchases (Goods listed in Part-D of Schedule-II)		Rs. Nil		Rs. Nil
20	‘Apportion’ of eligible input tax credit as computed ****(Attach Annexure-‘A’)		Rs. Nil		Rs. Nil
21	Total Amount of Input Tax [5+15(B)+16(B)+17(B)+18(B)+19(B)]		Rs. Nil		Rs. Nil
	SALES TURNOVER DURING THE QUARTER (OUTPUTS)		Sale Price excluding Tax		Output Tax Payable
			(A)		(B)
22	Inter-State ‘Export’ sales (Zeros Rated Sales)		Rs. Nil		Rs. Nil
23	Inter-State Branch Transfers / Consignment Sales (Exempt Transactions)		Rs. {stktrsale}		Rs. Nil
24	Inter-State Sales (Zero Rated Sales: Ex from the State)		Rs. Nil		Rs. Nil
25	Stock Transfers to Branches or by a Principal to this Agent within state*****		Rs. Nil		Rs. Nil
26	Sale of Exempted Goods (Schedule-I Goods)		Rs. Nil		Rs. Nil
27	Tax Due on Purchase of Goods (Purchase Tax u/s 10)		Rs. Nil		Rs. Nil
28	1% Rate Sales of Goods		Rs. Nil		Rs. Nil
29	4% Rate Sales of Goods		Rs. Nil		Rs. Nil
30	12.5% Rate Sales of Goods		Rs. {sales12vat}		Rs. {vat744}
31	Total amount of Output Tax [27(B)+28(B)+29(B)+30(B)]		Rs. Nil		Rs. Nil
32	Balance Payable [total of 31(B) (-) total of 21 (B)]		Rs. Nil		Rs. Nil

Add: the Amount of Tax : Payable on Sales of Goods specified in Part-E of Schedule II : Refer Section 9(3) & 11(1)

33	For goods such as Petrol, High Speed Diesel Oil, Light Diesel Oil, Aviation Turbine Fuel, Liquors or IMFL, Molasses, Narcotics and Methylated & Rectified Spirit : ‘PURCHASES’		Purchase Price excluding Tax (A)	Tax Paid (in the preceding stage of Sale in the State) (B)
(i)	(a) Taxable Purchases/Transfers of Goods specified in Part-E of Schedule-II : Petrol		Nil	Nil
	(b) Taxable Purchases/Transfers of Goods specified in Part E of Schedule II : Diesel		Nil	Nil
	(c) Taxable Purchases/Transfers of Goods specified in Part E of Schedule II : ATF		Nil	Nil
	(d) Taxable Purchases of Goods specified in Part E of Schedule II :IMFL		Nil	Nil
	(e) Taxable Purchases of Goods specified in Part E of Schedule II : Country Liquor		Nil	Nil
	(f) Taxable Purchases of Goods specified in Part E of Schedule II : Other goods		Nil	Nil
(ii)	(a) Tax paid Purchases of Goods specified in Part-E of Schedule II : Petrol		Nil	Nil
	(b) Tax paid Purchases of Goods specified in Part E of Schedule II : Diesel		Nil	Nil
	(c) Tax paid Purchases of Goods specified in Part E of Schedule II : ATF		Nil	Nil
	(d) Tax paid Purchases of Goods specified in Part E of Schedule II : IMFL		Nil	Nil
	(e) Tax paid Purchases of Goods specified in Part E of Schedule II : Country Liquor		Nil	Nil
	(f) Tax paid Purchases of Goods specified in Part E of Schedule II : Other goods		Nil	Nil
34	For goods such as Petrol, High Speed Diesel Oil, Light Diesel Oil, Aviation Turbine Fuel, Liquors or IMFL, Molasses, Narcotics and Methylated & Rectified Spirit : ‘SALES		Nil	Nil
(i)	(a) Taxable Sales of Goods specified in Part –E of Schedule-II : Petrol		Nil	Nil
	(b) Taxable Sales of Goods specified in Part –E of Schedule-II : Diesel		Nil	Nil
	(c) Taxable Sales of Goods specified in Part –E of Schedule-II : ATF		Nil	Nil
	(d) Taxable Sales of Goods specified in Part –E of Schedule-II : IMFL		Nil	Nil
	(e) Taxable Sales of Goods specified in Part –E of Schedule-II : Country Liquor		Nil	Nil
	(f) Taxable Sales of Goods specified in Part –E of Schedule-II : Other goods		Nil	Nil
	(g) Sales to another oil company of Petrol		Nil	Nil
	(h) Sales to another oil company of Diesel		Nil	Nil
	(i) Sales of another oil company of ATF		Nil	Nil
(ii)	(a) Taxable paid Sales of Goods specified in Part –E of Schedule-II : Petrol		Nil
	(b) Taxable paid Sales of Goods specified in Part –E of Schedule-II : Diesel		Nil
	(c) Taxable paid Sales of Goods specified in Part –E of Schedule-II : ATF		Nil
	(d) Taxable paid Sales of Goods specified in Part –E of Schedule-II : IMFL		Nil
	(e) Taxable paid Sales of Goods specified in Part –E of Schedule-II : Country Liquor		Nil
	(f) Taxable paid Sales of Goods specified in Part –E of Schedule-II : Other goods		Nil
35	Total ‘Output Tax Payable’ for the Tax Period [32(B)+34(i)(B)] Entry Tax Paid for the goods in Part E of Schedule-II, are liable to be adjusted against the Output Tax payable. [Box 34(i)(d) & (e) – Box 16(B)]		Nil	{vat744}
35A	(a)	Add the amount of Interest Payable, if any u/s 30(1) of the Act		Rs. Nil
	(b)	Add the amount of Penalty Payable, if any under the Act		Rs. Nil
35B	Adjust the amount of Tax deducted at source as shown & issued in JVAT 400******			Rs. Nil
35C	Balance Net Payable			Rs. {vat744}

36 Payment / Adjustment Details :

Details	Challan/ Instrument No.	Date	Bank/Treasury	Branch Code	Amount
Payments Details

37	Total amount of deferred Tax admissible as per Form JVAT 408	Validity date of Revised Eligible Certificate	Amount of Output Tax Payable in this tax period and : ‘deferred’

In the circumstance, if total of Box 21(b) i.e. ‘Input Tax paid’, exceeds the total of Box 31(B) i.e. the Output Tax payable and you have also declared Exports in Box 22(A) and not able to adjust this excess ‘Input Tax paid’, against any other tax liability, payable under the Act or CST Act, you can claim this ‘Excess Input Tax Amount’ as ‘Refund’ and fill this amount in Box 38, OR carry forward this ‘Excess Input Tax Credit’ in Box 39.

If you have declared, NO ‘Exports’ in Box 22(A), carry forward this ‘Excess Credit Amount’ in Box 39, for adjustment thereof of this excess amount, against the Tax liability if any, under the ‘Act’ or ‘CST Act’, as shown in Box 24(A) or against future Tax liability under the Act.

Option for ‘Refund’		38 Nil	Carry forward this Excess ITC against CST liability as shown in Box 24(A), or against future tax liability		39 Nil
40	If you want to Adjust this ‘Excess Input Tax Paid’ Amount, against the Tax liability under the CST Act, please fill the CST Amount payable into Box 40; Adjust the CST payable; against excess ‘Input Tax Credit’ amount shown in Box 39. If the balance remains; even excess; the same can be carried over Box 41			40 Nil
41	Net Excess Credit, if any, is carried over to subsequent Quarter(s) and enter this Amount in Box (5) in the Return for the next Quarter			41 Nil
42	I here furnish the statement of the transactions made on the bais of the Form JVAT 504G, 504P & B during this Tax Period.

JVAT 504G	Nos of Forms authenticated -	Nos of Forms used -	Total Value of Purchases/ Arrivals –Rs.
JVAT 504B	Nos. of Forms authenticated -	Nos. of Forms used -	Total Value of Sales / Dispatches- Rs.
JVAT 504P	Nos. of Forms authenticated -	Nos of Forms used -	Total Value of Sales . Dispatches- Rs.
JVAT 504P	Nos of Forms authenticated -	Nos. of Forms used -	Total Value of Purchases / Arrivals – Rs.

43. I hereby annex the details of the Input Tax paid, during this tax period which are reflected in the boxes 16A – 16B, 17A -17B, 18A-18B & 19A-19B in the following Table –

Sl. No

Rate of Tax

Name of Dealer (s) from whom inputs purchased

TIN of the dealer(s) from whom purchased

Purchase Amount

Input Tax paid

Rs.

DECLARATION

Name …………………………………………. being …………………………………………… of the above dealer do hereby declare that the information given in this Return is true and correct.

Signature & Stamp………………………………..	Date of declaration…………………………….

NOTES :

*For availing ‘Input Tax Credit with your VAT RETURN(S), on ‘Opening Stock’ vide sub-Rule (1) of Rule 26: Attach JVAT 402 with the Return(s). Enter your ‘Eligible Input Tax Credit’ on ‘Opening Stock’ in Box-5. ‘Output Tax Payable’ as shown in Box-31(B) shall stand adjusted, against the Eligible Input Tax Credit in Box – 21(B)

**Please see sub-rule (3) of Rule 30.

***Enter your Eligible Input Tax Credit: i.e. 36th Part of the Admissible ‘Input Tax Credit’ on Purchase of ‘Capital Goods’, as communicated to you in Form JVAT 406.

**** In the circumstances, if there are ‘Exempt Transactions’, or ‘Zero Rated Sales’, or ‘Sale of Exempted Goods’ and ‘Specific Input Tax’ or ‘Common Input’: ‘Eligible Input Tax Credit’, should be computed as per sub-rule from (5) to (14) of Rule 26 of the Rules. Annex Annexure-‘A’ with this Return. In such circumstances, the Input Tax paid and as shown in Box 16B, 17B, 18B and 19B shall not be taken into consideration for ‘eligible Input Tax Credit’. The amount appearing in Box 20B, and as ‘computed’ in Annexure-A, shall be taken into consideration for ‘eligible Input Tax Credit’.

*****Please See Rule 44.

******In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: ‘Output Tax payable’: stand adjusted against the Amount shown in JVAt 400: Refer sub-rule (2) of Rule 23 and sub-rule (4) of Rule 24. Attach the photocopy of Form JVAT 400.

Date & signature of the Receiving Authority

FORM VAT 213

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

[See Rule 14(9)]

Form of Annual Return for the VAT Registered Dealers

Details of Turnover for the Year

IF YOU HAVE NO ENTRY FOR ANY BOX, INSERT ‘NIL’

1. Name & Address of the Dealer : Symphony Comfort Systems Ltd (Ranchi)

Near K.N. Memorial Public School, Bariatu Housing Colony, Bariatu, Ranchi

TIN											Period covered by this Form
2	0	7	3	0	4	0	0	7	5	7	From	{fdt}	To	{tdt}
											From	{fdt}	To	{tdt}

If you have made No Sales and Purchases, write ‘Nil’ in this Box

Gross Turnover during the Year

Rs. {turnoversales}

4. Details of Goods Returned/Received by the Purchaser or the Seller: in the 12-Months Period

(a)	Aggregate of Total amount of goods returned by way of Sales Return from the Purchaser	Rs. {salereturn}
(b)	Aggregate of Total amount of goods returned to the purchaser	Rs. Nil
(c)	Total net increase/decrease in Output Tax on account of Adjustment	Rs. Nil
(d)	Total net increase/decrease in Input Tax Credit on account of Adjustment	Rs. Nil

For Adjustment of ‘output Tax Payable’ or ‘Input Tax Credit’ annex Annexure-‘A’ with the Annual Return : appended to this Return

5. Details of Turnover under ‘Central Sales Tax Act’ : in the 12-Months Period

		Value of TurnOver (A)	CST Payable (B)
(a)	Aggregated of Inter-State Branch Transfers/Consignment Sales i.e. ‘Exempt Transaction’.	Rs. {stktrsale}
(b)	Aggregate of ‘Inter-State Export Sales’ or ‘Zero rated sales’	Rs. Nil
(c)	Aggregate of Inter-State sales’ or Zero Rated Ex from the State’	Rs.	Rs. Nil

6. Details of Purchases/Arrivals under ‘Central Sales Tax Act’ : in the 13-Months Period

		Value of TurnOver (A)	CST Payable (B)
(a)	Aggregated of Inter-State Arrivals by way of Branch Transfers/ for Consignment Sales	Rs. Nil
(b)	Aggregate of ‘Imports’ from Outside the Country	Rs. Nil
(c)	Aggregate of Inter-State Purchases u/s 3(a) or 3(b) of the CST Act, as the case may be	Rs. Nil	Rs. Nil

7. Details of Turnovers under the VAT Act, where No Output Tax is Payable : in the 12-Months Period

		Value of TurnOver
(a)	Aggregate of ‘Stock Transfers’ to Branches within State	Rs. Nil
(b)	Aggregate of Transfer of Stocks by the ‘principal’ to his ‘Agent’ within State	Rs. Nil
(c)	Aggregate of Sales of ‘Exempted Goods’ listed in Schedule I	Rs. Nil

Attach : From JVAT 505 or 506 and JVAT 507 for Transactions otherwise than by way of Sale within the State.

8. Details of Turnovers under the VAT Act, where ‘Output’ Tax is Payable : in the 12-Months Period

		Sale Price excluding Tax (A)	Output Tax Payable (B)
(a)	Aggregated of Tax due on Purchase of Goods: ‘Purchase Tax’ Payable u/s 10 of the Act.	Rs. Nil	Rs. Nil
(b)	Aggregate of Turnover of Sales of Goods Taxable @ 1%	Rs. Nil	Rs. Nil
(c)	Aggregate of Turnover of Sales of Goods Taxable @ 4%	Rs. Nil	Rs. Nil
(d)	Aggregate of Turnover of Sales of Goods Taxable @ 12.5%	Rs. {sales12vat}	Rs. {vat744}
(e)	Aggregate of Tax on MRP Taxable @ 4%		Rs. Nil
(f)	Aggregate of Tax on MRP Taxable @ 12.5%		Rs. Nil
(g)	Total Amount of ‘Output Tax’ Payable		Rs. {vat744}

9. Details of Purchases under the VAT Act, on which ‘Input Tax’ has been paid/eligible in the 12-Months period

		Purchase Price excluding Tax (A)	Input Tax Paid/computed (B)
(a)	Aggregated of Eligible ITC on Purchase of ‘Capital Goods’		Rs. Nil
(b)	Aggregate of Purchases of Goods on which ‘Entry Tax Paid	Rs. Nil	Rs. Nil
(c)	Aggregate of 1% Rate Purchases (Goods listed in Part-A of Schedule-II)	Rs. Nil	Rs. Nil
(d)	Aggregate of 4% Purchases (Goods listed in Part-B of Schedule-II)	Rs. Nil	Rs. Nil
(e)	Aggregate of 4% Rate Purchases (Goods listed in Part-C of Schedule-II)*	Rs. Nil	Rs. Nil
(f)	‘Apportion’ of 12.5% Rate Purchases(Goods listed in Part –D of Schedule-II)	Rs.	Rs.
(g)	‘Aggregate of 12.5% Purchases (Goods listed in Part-D of Schedule-II)	Rs.	Rs.
(h)	Total Amount of ‘Input Tax’ Paid/Eligible		Rs. Nil

Attach : Form JVAT 404,405 & 406 (Whichever is applicable)

*In the circumstances, if there are ‘Exempt Transcations’, or ‘Zero Rated Sales’, or ‘Sale of Exempted Goods’ and ‘specific Input Tax’ or ‘Common Input’ : Eligible Input Tax Credit should be computed as per sub-rule(5) or (6) or (7) of Rule 26 of the Rules, Annex Annexure-‘B’ with the Annual Return.

10. Details of Purchases: Input Tax Paid in respect of Goods: Specified in Part-‘E’ of Schedule-II: in the 12-Months Period

		Purchase Price excluding Tax (A)	Input Tax Paid (in the preceding stage of sale in the State) (B)
(i)	(a) Aggregated of Taxable Purchases of Goods specified in Part-E of She-II	Rs. Nil	Rs. Nil
	(b)	Rs. Nil	Rs. Nil
(ii)	(a) Aggregate of Tax Paid Purchases of Goods specified in Part-E of Sch-II**	Rs. Nil
	(b)	Rs. Nil

11. Details of Purchases: Input Tax Paid in respect of Goods: Specified in Part-‘E’ of Schedule-II: in the 12-Months Period

		Sale Price excluding Tax (A)	Output Tax Payable (for first Sale in the State) (B)
(i)	(a) Aggregated of Taxable Sales of Goods specified in Part-E of She-II	Rs. Nil	Rs. Nil
	(b)	Rs. Nil	Rs. Nil
(ii)	(a) Aggregate of Tax Paid Sales of Goods specified in Part-E of Sch-II**	Rs. Nil
	(b)	Rs. Nil

Aggregate of Entry Tax paid for the goods in Part E and Schedule-III, are liable to be adjusted against the aggregate of Output Tax payable [Box 11(i)(B)-Box9(b)(B)]

** Attach: Form JVAT 403

Total Amount of Value Added Tax Payable ***[8(g)(B)-9(h)(B)+11(i)(B)]

{vat744}

***Calculate your Output Tax Payable during the year after the adjustment if any, shown in Annexure-‘A’ i.e. for adjustment of ‘Output Tax Payable’ and ‘Input Tax Credit’, appended to this Annual Return

13. Details of Transactions executed by the Works Contractor (in case the Dealer being a Works Contractor)

Rs.	Total amount of valuable consideration for which Works/Job as awarded by the contractor	(a)
Rs.	Total amount of valuable consideration transferred to the sub-contractors	(b)
Rs.	Total amount of Valuable consideration on ‘Non-Taxable Heads of Expenses’	(c)
Rs.	Total amount of value of goods : Transfer of Property in Goods in same or in other Forms	(d)
Rs.	Total amount of value of goods involved in the execution of Contract in course of inter-State purchases	(e)
Rs.	Total amount of value of goods involved in the execution of Contract, purchased within the State.	(f)

In the circumstances, Tax deducted at source : Attach> From JVAT 400

Total amount of Output Tax Payable in this Tax Period and : ‘deferred’	Vallidity date of Revised Eligible Certificate	Total amount of deferred Tax admissible as per Form JVAT 408	14
Rs.		Rs.

Attach : Form JVAT 408

15. Details of the Refunds admissible and claimed

(a)	Total amount of Refunds admissible under the provisions of the Act and Rules	Rs.
(b)	Total amount of Refunds claimed during the year	Rs.

16. Add the amount of interest Payable, if any u/s 31 of the Act Rs. Nil

17. Add the amount of Penalty Payable, if any under the act Rs. Nil

18. Add the amount of Tax deducted at source as shown in JVAT 400 Rs. Nil

19. Details of Tax Deposited

(a) Attach the list of Challans in Form JVAT 205 by which the VAT was deposited into the Government Treasury.

(b) In case of Deduction of Advance Tax u/s 44 or 45 of the Act, attach the Certificate in Form JVAT 400.

20. Account of Statutory: ‘State as well as Central’ Forms and Forms authenticated by the Prescribed Authority and uses

thereof

21. Statutory Declarations and Certificates received from other Dealers furnished with Annual Return

Serial No.	Type of Forms	No. of Forms furnished	Aggregate of amount of transactions for which Forms furnished	Serial No.	Type of Central Forms	No. of Forms furnished	Aggregate of amount of transactions for which Forms furnished
(1)				(7)	C
(2)				(8)	D
(3)				(9)	E-I
(4)				(10)	E-II
(5)				(11)	F
(6)				(12)	H

DECLARATION

Name ……………………………….. being (Title) ………………………………………. Of the above Enterprise do hereby declare that the information given in the Return is True and Correct.

Signature & Stamp Date of Declaration

Please Note:

1) This Return must be presented on or before 31st July of the following Year.

2) In case of the payment is made by a challan in the Bank, please endorse a copy of the same,

3) You will be as per provisions of the Jharkhand VAT Act 2005, subject to penalties if you:

(a) Fail to file the VAT return at the local VAT circle/Sub-Circle even if it is Nil Return.

(b) Make a late payment of tax

FOR OFFICIAL USE ONLY:

Date of Receipt:

Amount of Tax Paid Rs.

Mode of Payment: Signature of Receiving Officer

With Stamp

Annexure –‘A’ to JVAT 213

GOVERNMENT OF JHARKHAND

COMMERCIAL TAXES DEPARTMENT

COMPUTATION OF ELIGIBLE INPUT TAX CREDIT

(See from sub-rile 5 to 14 of the Rule 26)

(1) Computation of Input Tax Credit of VAT dealers: having any of the following Transactions during the month,-

(a)	Sales of Exempt Goods (goods mentioned in Schedule I of the Act);
(b)	Stock Transfers / Branch Transfers / Consignment Sales: ‘Exempt Transactions’
(c)	Sales in course of Export out of Country

(I) Details of Input Tax paid and claimed during the month

(2)	Total Amount of ‘sales’ eligible for ‘Input tax credit’ during the month including ‘Zero rated sales’	Rs. Nil
(3)	Total Amount of sales of ‘Exempt Goods’ during the month (schedule –I Goods)	Rs. Nil
(4)	Total Amount of ‘Exempt Transactions’ during the month [Box 9(b)]	Rs. Nil

(II) Details of Input Tax paid and claimed during the month

	Input	VAT paid on specific inputs @	VAT paid on Common inputs#	ITC eligible on common input# (Y)	Total eligible ITC (x)+(y)=(z)$$
(6)	1% Rate Purchases	Rs.	Rs.		Rs.
(7)	4% Rate Purchases (including Entry Tax i.e. Box 11(b)	Rs.	Rs.		Rs.
(8)	12.5 % Rate	Rs.	Rs.		Rs.
	(4% portion) – 4/12.5 x Value$
	(8.5% Portion) – 8.5/12.5 x Value$

@ Specific Input Tax means : the Input Paid on ‘Specific’ Taxable Purchases and sold/consumed specifically for the same rate, i.e. if purchases are for @ 4%, the Goods in question are also sold against 4% Taxable Sales [See Rule 26(7)]

# Common Input means: Input Tax Paid and consumed commonly for ‘Taxable Sales’ as well as for ‘Exempt Transactions’. [See Rule 26(8), (9), (10) & (11)]

$ Apportion of 12.5% Tax into 4% and (+)8.5% ‘Portions’ if you have any ‘exempt Transactions’.

$$ The total eligible Input Tax Credit as computed shall be entered in Box 11(e), Eligible Input Tax Credit; as computed should be taken into consideration for eligible adjusted Input credit only against the Input Tax paid; as shown in Box 11(b), and 11(d).

Note:

1. To claim eligible Input Tax Credit for Tax Rates of 1%, 4% and 4% portion of 12.5%, the following calculation is to be made:

A X B		Where A is value of Common Input, as each Tax Rate (including Entry Tax paid)
----------		B is Value in the Box(2)
C		C is the sum of boxes (2), (3) and (4)

2. Where ‘Exempt Transactions’ are made in the month, Total 8.5% portion amount 12.5% input Tax amount, can be computed as eligible ITC.

DECLARATION:

Name ……………………………………….being (title)…………………………………….. of the above enterprise do hereby declare that the information given in this Return true and correct.

Signature & Stamp	Date of declaration……………………….
	Date & Signature of the Receiving Authority

Type of Form

Opening Stock at the beginning of the return period

Blank forms received or authenticated during the return period

Number of forms used during the return period

Balance form in Stock at the end of year

Aggregate of the amount of transactions for which forms used