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

ANNEXURE TO MONTHLY VAT RETURN FOR ADJUSTMENT OF INPUT TAX CREDIT

[ See Rule 20(12) ]

This Form is to be filled up by VAT dealer having the following transactions,-

a)	Sales of exempt goods (Goodds mentioned in Schedule 1) ;
b)	Stock transfers / consignment sales.
c)	Exempt turnover of sub - contract under Rule 17(2)(j)

TIN

02 ......................Period covered by this Form

From

(i) Details of Turnovers in the tax period

03	Amount of taxable sales-Sum of boxes - 13A, 14A, 16A, 17A & 19A of VAT 200 (for box 16A, exclude turnover under composition)	Rs.
04	Amount of sales of exempt goods in the period	Rs.
05	Amount of exempt transactions in the period	Rs.
06	Total turnover under composition	Rs.
07	Exempt turnover of sub-contract under Rule 17(2)(j)	Rs.

(ii) Details of Input tax paid, input tax credit claimed in the tax period

	Inputs	VAT paid on specific inputs (x)	VAT Paid on common inputs	ITC eligible on common inputs (y)	Total ITC claimed (x)+(y)
08	1% rate purchases	Rs.	Rs.		Rs.
09	5% rate purchases	Rs.	Rs.		Rs.
10	14.5% rate purchases (4% portion) -4/14.5 x value* (9.5% portion) - 10.5/14.5 x value	Rs.	Rs.		Rs.

* 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),(05),(06) and (07)
2.Note: Where there are no exempt transactions in the tax period, apply the above formula for entire 14.5% for arriving at ITC eligible.

3.Note: Where exempt transactions are made in the tax period, total 9.5% portion of 14.5% can be taken as ITC

Date :

Signature of Dealer

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