Andhra Pradesh Value Added Tax Rules, 2005- Forms
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FORM VAT 200B

ANNEXURE TO VAT RETURN FOR THE MONTH OF MARCH FOR THE 12 - MONTH
PERIOD ENDING MARCH FOR ADJUSTMENT OF INPUT TAX CREDIT

(See Rules 20(4)(b), (5)(c), (6), (7), (8)(b), (9)(b))

This Form is to be filled up by VAT dealer having any of the following transactions, -
	(a) Sales of exempt goods (goods mentioned in Schedule I);
	(b) Stock transfers / consignment sales.

01	TIN

Period covered by this Return

From

(i) Details of Turnovers in the 12-month period

03	Amount of taxable sales -Sum of boxes - 13A, 14A, 16A, 17A & 19A of VAT 200	Rs.
04	Amount of sales of exempt goods in the12-month period	Rs.
05	Amount of exempt transactions in the period in the 12-month	Rs.

(ii) Details of Input tax paid, eligible input tax credit for the 12-month period

	Inputs	VAT paid on specific inputs (x)	VAT Paid on common inputs	ITC eligible on common inputs (y)	Total eligible ITC (x) +(y)
06	1% rate purchases	Rs.	Rs.	Rs.
07	5% rate purchases	Rs.	Rs.	Rs.
08	14.5% rate	Rs.	Rs.	Rs.
	(4% portion) -4/14.5 x value*
	(9.5%portion) - 10.5/14.5x value*

* APPORTION 14.5% INTO 4 AND 10.5 PORTIONS ONLY IF YOU HAVE EXEMPT TRANSACTIONS

1.Note: To claim eligible input tax credit (ITC eligible) for tax rates of 1%, 5% and 4% portion of 14.5%, the following calculation is to be made:

	A x B	where	A is value of common input for each tax rate
	_______		B is value in box (03)
	C		C is the sum of box (03), (04) and box (05)
2.Note: Where there are no exempt transactions in the tax period, apply the above formula for entire 14.5% for arriving at ITC eligiblity.

3.Note: To claim eligible input tax credit (ITC eligible) for tax rates of 9.5% portion of 14.5%, the following calculation is to be made:
	A x B	where	A is value of common input for each tax rate
	_______		B is sum in box (03) and (05)
	C		C is the sum of box (03), (04) and box (05)

(iii) Excess or balance Input tax credit for each tax rate payable or eligible for the 12-month period ending March

(1)	Common inputs (2)	ITC claimed in the 12 monthly returns (3)	ITC eligible as per (ii) (4)	Difference between (3) and (4) Excess (+) / Balance (-) (5)
09	1% rate purchases	Rs.	Rs.	Rs.
10	5% rate purchases	Rs.	Rs.	Rs.
11	14.5% rate purchases	Rs.	Rs.	Rs.

1.	Any excess credit claimed in the monthly returns shall be paid back in the return for March by adding it to the appropriate box in the out put column for the tax rate.
2.	Any balance credit eligible in the monthly returns shall be claimed in the return for March by adding it to the appropriate box in the input column for the tax rate.

Date:

Signature of Dealer