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

ANNEXURE TO VAT RETURN FOR THE MONTH OF MARCH FORTHE 12 MONTH PERIOD ENDING MARCH 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 (goods mentioned in Schedule I);
	(b) Stock transfers / consignment sales.
	(c) Turnover under composition
	(d) Exempt turnover of sub-contract under Rule 17(2)(j)

TIN

Period covered by this Form

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 (for box 16A, exclude turnover under composition)	Rs.
04	Amount of sales of exempt goods in the 12-month period	Rs.
05	Amount of exempt transactions in the period in the 12-month	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 (4% portion)-4/14.5 x value* (10.5% portion)-10.5/14.5x 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: To claim eligible input tax credit (ITC eligible) for tax rates of 10.5% 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 value in box (03) and (05)
	C		C is the sum of box (03), (04), (05), (06) and (07)

(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 (-)
11	1% rate purchases	Rs.	Rs.	Rs.
12	5% rate purchases	Rs.	Rs.	Rs.
13	14.5% rate purchases	Rs.	Rs.	Rs.

1. Any excess credit claimed in the monthly returns shall be paid black 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

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