FORM JVAT 200
GOVERNMENT OF JHARKHAND
COMMERCIAL TAXES DEPARTMENT
MONTHLY RETURN FOR VALUE ADDED TAX
[See Rule 14(1) & (7)]
Yes .. No
INTERSTATE PURCHASES/ARRIVALS DURING THE PERIOD
INTRASTATE PURCHASES/ARRIVALS DURING THE PERIOD (INPUTS)
26 Breakup of details of purchase return shown in column 24
27 Purchase Return of Medicine Specified u/s 9(2)
28 (ii) Tax Paid Purchases of Goods specified in Part-E of Schedule-II:
SALES DETAILS:
33 . Details of Intra State Sales Return from registered dealer [Other than medicine specified u/s 9(2)]
34 . Details of Intra State Sales Return of medicine specified u/s 9(2) from registered dealer
INTERSTATE SALES / TRANSFER DURING THE PERIOD
INTRASTATE SALES / TRANSFER DURING THE PERIOD
47 Details of Purchase Tax Payable u/s 10:
48 Taxable Sales as specified in Part A,B,C,D & F of Schedule II with description other than medicine specified u/s sec 9(2):
49 Turnover for the Manufacturing/ Importing/ Reselling Dealer of medicines specified u/s 9(2)
to another oil company
53 . Taxable Sales of Goods specified in Part-E of Schedule-II : Oil companies to the dealers
and : "deferred"
63. Payment / Adjustment Details:
In the circumstances, if total of Box 25 i.e. "Net Amount of Input Tax" exceeds the total of Box 50 i.e. the "Output Tax Payable" and you have also declared Exports in Box 36 ; and not able to adjust this Excess "Input Tax Amount" 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 59 OR carry forward this "Excess Input Tax Credit" into Box 61
If you have declared, NO "Exports" in Box 36 : carry forward this "Excess Credit Amount" in Box 60 for adjustment thereof of this excess amount, against the Tax liability if any, under the "Act" or "CST Act" as shown in Box 38 or against future Tax liability under the Act.
64. Name of the commodity dealt in
Following annexures are attached with the return:
Annexure: A Computation of input tax paid and claimed in the tax period in JVAT 200
Annexure: B Statement of Intra state taxable sales [other than medicine specified in 9(2)] to registered dealer, unregistered dealer and Consumer:
Annexure: C Statement of Intra state sales of medicines [specified u/s 9(2)] to registered dealer, unregistered dealer and Consumer:
Annexure: D Statement of Input Tax Paid on Intra state taxable purchase [other than medicine specified in 9(2)] from registered dealer
Annexure: E Statement of Intra state taxable purchase of medicine specified in sec. 9(2) from registered dealer
Annexure: F Statement of Intra State Sales Return from Registered Dealer [other than medicine specified in 9(2)]
Annexure: G Statement of Intra State Sales Return from Registered Dealer [Medicine specified u/s 9(2)]
Annexure: H Statement of Intra State Purchase Return from Registered Dealer [other than medicine specified in 9(2)]
Annexure: I Statement of Intra State Purchase Return from Registered Dealer [Medicine specified in 9(2)]
Annexure: J Statement of dispatches to various branches within state and respective sales turnover:
Annexure: K - Statement of transfer of goods by Principal to his agent or Branches/Unit within state:
Annexure: L Statement of receipt of goods by agent from his Principal or Branches/Unit within state:
Annexure: M Statement of TDS deducted
Annexure: N Statement of Reconciliation of Goods in Transit for SUGAM(G)
DECLARATION:
Name......................................being ................................................ of the above enterprise do hereby declare that the information given in this Return is true and correct.
NOTES:
* Please see sub-rule (3) of Rule 30.
** Enter your Eligible Input Tax Credit: i.e. 36th installments of the admissible "Input Tax Credit" on purchase of "Capital Goods", as communicated 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 Inputs" "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 total Input Tax paid, as shown in Box 21(E)(D) shall not be taken into consideration for "eligible Input Tax Credit" The amount appearing in Box 22 i.e as "computed" in Annexure-A, shall be taken into consideration for "eligible Input Tax Credit" and for this purpose where there is "apportion" the total of 22 shall stand adjusted against the total of 50.
**** Please See Rule 44.
*****In the circumstances, Tax deducted at source u/s 44 and 45 of the Act: "Output Tax" 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.
****** Please see Section 9(5)
******* In case annexure A is applicable then it is 19 + 20 + 22 and in other cases it is 19 + 20 + 21(E)(D). Here, Column 20 should be added only when certificate in JVAT 406 is issued.
COMPUTATION OF INPUT TAX PAID AND CLAIMED IN THE TAX PERIOD IN JVAT 200
(See from sub-rule 5 to 14 of Rule 26)
(1) Computation of Input Tax Credit of VAT dealers: having any of the following Transactions, -
(2) Tax Period
(I) Details of Turnovers for the Tax Period
(II) Details of Input Tax Paid and claimed in the Tax Period
"X'
'y'
(1) Specific Input Tax means: the Input Tax Paid on Specific Taxable Purchases and sold specifically in the same Rate, i.e. if purchases are for @5%, the Goods in question are also sold against 5% Taxable Sales. [See Rule 26(7)]
(2) Common Inputs means: Inputs Tax Paid and consumed commonly for "Taxable Sales" as well as for "Exempt Transactions" and "Export sales". [See Rule 26(8), (9), (10) & (11) and compute the eligible ITC accordingly]
(3) Apportion of 5%, 10%, 14% tax in accesses of tax 4% i.e 1%, 6%, 10% "Portions"; if you have any "Exempt Transactions" or / and "Export Sales".
(4) The total eligible Input Tax Credit as computed should be entered in the "eligible ITC", by the aforesaid formula shall be entered in Box 22. The eligible Input Tax Credit; as arrived and entered in Box 22, shall stand adjusted against the total of Output Tax accrued and as entered in Box 50.
Note:
1. To claim eligible Input Tax Credit Tax Rates of 1%, 5%, 10%, and 14% tax: the 1%, 6%, and 10% portion respectively - the following calculation is to be made:
2. Where there are no "Exempt Transactions" and "Export Sales" in the Tax Period, apply the above Formula for entire 5%, 10%, 14% for arriving at ITC eligible.
Signature of the dealer/person
Authorized in this behalf
Annexure: H Statement of Intra State Purchase Return from Registered Dealer [other than medicine specified in 9(2)]
Annexure N : Statement of Reconciliation of Goods in Transit for SUGAM(G)
(G=D+F-E)