The Orissa Value Added Tax Rules, 2005 FORMS
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Body .

FORM VAT-201

RETURN OF VALUE ADDED TAX PAYABLE BY A DEALER

[See sub-rule (1) of Rule 34]

PART - A

Original / Revised

If revised Date of filing of Original Return ____/____/____

Acknowledgement No. ______________________

Attach a note explaining the reason for revising the return

TIN

02. Period covered by this return

	D	D		M	M		Y	Y	Y	Y
From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

03. Name and style of business

Address

PAN		Mobile No.
PHONE		Email ID

In the boxes herein after provided do not leave any box blank unless you have marked "X" in box 04.

If you have nothing to enter in a box, insert "NIL"

04. If you have made no purchase as well as no sale, mark this box "X"

05...Input tax credit carried forward from previous tax period.

(same as at serial No.55 of the previous return)

Rs.

PART - B

Purchases and receipts during the period covered by this return

I.	Within the State (Excluding capital goods & goods meant for sale by transfer of right to use)	Value excluding Tax (in Rs.) "A"	VAT (in Rs.) "B"
6.	Purchases of goods exempt from tax
7.	(i) Purchases of goods at 1% tax rate on Tax Invoice
7.	(ii) Purchases of goods at 2% tax rate on Tax Invoice
8.	Sale of goods in Schedule "C"
	(i) at 1% tax rate
	(ii) at 5% tax rate
	(iii) at 15% tax rate
	(iv) at 20% tax rate
	(v) at 24% tax rate
	(vi) at 26% tax rate
	(vii) at 28% tax rate
	(viii) at 32% tax rate
	(ix) at 35% tax rate
	(x) exempted from tax
	(xi) Total
9	Total value of sale and despatch [SI. No. 5(vi)(A) + 6(A) + 7(A) + 8(xi)(A)
10	Taxable Turnover (TTO) [SI. No. 8(xi)(A) - 8(x)(A)]
11	Total output Tax [SI. No. 8(xi)(B)]
II	From outside the State (Excluding capital goods and goods meant for sale by transfer of right to use)	Value (in Rs.)
12	Purchase of goods in the course of inter-state trade.
13	Purchase of goods in the course of Import into India
14	Receipt of goods other than by way of purchases by stock transfer
15	Receipt of goods other than by way of purchases as consignment agent
16	Total value of goods purchased / received during the period covered by this return. (Add value in column-A at Sl. No. 6 + 7(i)+7(ii) + 8(i) + 8(iv) + 9A(i) + 9A(iv) + 9A(v) 9A(vii)+ 9A(ix)+ 9A(xii)9B(i) + 9B(ii) and from 10 to 15)
	*Capital goods and goods meant for sale by way of transfer of right to use*
III	Within the State
17	(i) Purchase / receipt value of capital goods
17	(ii) Purchase / receipt value of goods for sale by transfer of right to use
IV	From outside the state
18	(i) Purchase / receipt value of capital goods
18	(ii) Purchase / receipt value of goods for sale by transfer of right to use
19	Total value of goods purchased / received including capital goods and goods meant for sale by way of transfer of right to use [16+17(i)+17(ii)+18(i)+18(ii)]
20	Total amount of Input tax [05+07(i)(B)+04(ii)(B)+08(i)(B)+09A(i)(B)+ 09A(ix)+9B(i)B+ 9B(ii)B]
21	Less (i) Non-Creditable amount of input tax in respect of despatch of goods otherwise than by way of sales [Box 6(9) of Annexure I]
	(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the proviso in sub-section (3) of Section 20 (as at serial 5 of Annexure II or Sl. No. 8 of Annexure-II-A)
	(iii) Reduction of ITC for sale value less than corresponding purchase value as per sub-section (8-a) of Section 20 (total of column 7(e) of the table in Annexure VI or column 9(v) of Annexure VI-A whichever is applicable)
	(iv) ITC to be reversed for other reasons (as per column 8-D of Annexure -VII)
	(v) VAT paid on goods for use in mining, generation of electricity including captive power plant.
	(vi) VAT paid on goods which are not input
22	Total reduction of ITC [21(i) + (ii) + (iii) + (iv) + (v) + (vi)]
23	Net Input Tax (20-22)
24	Decrease of ITC due to receipt of credit note [Strike out which is not applicable] [box (4)(ix) of Table-II of Annexure-V]
25	Increase of ITC due to receipt of debit note [box (6)(ix) of Table-II of Annexure-V]
26*	Creditable amount of input tax in respect of purchase of capital goods (refer sub-rule (2) of rule 11. (box 11 of Annexure-III)
27**	Creditable amount of input tax in respect of goods, the right to use of which has been transferred (box 5 of Annexure III-A) (see rule-13)
28	Creditable amount of input tax on the stock held on the date of registration/eligible date for conversion from SRIN to TIN (Refer to Form VAT 608-A issued)
29	Total creditable Input Tax [(23-24)+25+26+27+28]

PART-C

Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return (OUTPUT)

(Works Contractors to workout TTO in Annexure - IV and show the break up TTO against Sl. 33 and 35 and total TTO at serial No.41.)

		Value excluding Tax "A"	VAT Due "B"
30	Sales subject to zero-rate
	(i) Sales in the course of export out of India
	(ii) Sales in the course of import into India
	(iii) Sales in the course of inter-state trade or commerce
	(iv) Sales to a dealer under SEZ/STP/EHTP (See explanation to Section 18)
	(V) Sale to a EOU (See explanation to Section 18)
	(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]
31	Despatch of goods to outside the state otherwise than by way of sale by way of Branch transfer / Consignment sales
32	Sale of goods exempt from tax
33	(i) Sales at 1% tax rate
	(ii) Sales at 2% tax rate
	(iii) Sales at 5% tax rate (excluding sale of goods on which tax payable on MRP)
	(iii) Sales at 10% tax rate
	(iv) Sales at 14.5% tax rate (excluding sale of goods on which tax payable on MRP)
	(v) Sales at 25% tax rate
	(vi) Sales at 50% tax rate (excluding sale of goods on which tax payable on MRP)
	(vi) Sale of goods (excluding goods in Schedule C) at such other rate under section 17-A.
	(vii) Total
34.	Sub total [32+33(ix)]
35.	Purchase/receipt of goods subject to tax on purchase price under section 12.
36.	Sale of Schedule "C" goods (other than 1st point)
37.	Sale of goods on which tax has been paid on maximum retail price (actual sale value)
	(i) at 5% tax rate.
	(ii) at 14.5% tax rate
	(iii) at 50% tax rate
	(iv) Total
* In case there is purchase of capital goods from within the state please furnish information in Annexure-III ** In case, there is a transfer of right to use of any goods for any purpose, whether or not for a specified period, for cash, deferred payment or other valuable consideration, please furnish information in Annexure III-A
38	Sale of goods in Schedule "C" at first point
	(i) at 5% tax rate
	(ii) at 15% tax rate
	(iii) at 20%tax rate
	(iv) at 26%tax rate
39	(v) at 28% tax rate
	(vi) at 32% tax rate
	(vii) at 35% tax rate
	(viii) At such other rate as prescribed under Section 17A
	(ix) Total
40	Total value of sale and despatch [SI. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) + 36(A) + 37(v)(A) + 38(v)(A) + 39(ix)(A)]
41	Taxable Turnover (TTO) (SI. No. 33(x)(A)+35(A)+ 38(v) (A))+39(ix)(A)
42	Total output Tax [SI. No. 34(B)+ 35(B)+ 38(v)(B)+ 39(ix)(B)]
43	Decrease of output tax due to issue of credit note [As at Box 4(xiii) of Table-IV of Annexure-V]
44	Increase of output tax due to issue of debit note [As at Box 6(xiii) of Table-IV of Annexure-V]
45	Output tax after adjustment of credit note and debit note (42 - 43 +44)
46	Net tax payable (45 - 29) (if 45 > 29)
47	Interest payable u/s 34
48	(i) Total tax and interest (46+47) (ii) Excess paid if any [56(i)(g)] [56(v)(g)-48] (iii) Deferment tax if any
49	Excess Amount of Input Tax credit (29 - 45) (if 29 > 45)
50	ITC adjusted against CST payable during the tax period (put the amount of CST payable in the box)
51	Balance ITC after adjustment of CST (49-50)
	Refund claimed under Rule 65 and Rule 66
52	Amount of refund claimed
	(i) as per Rule 65
	(ii) as per Rule 66
	(iii) Total ((i)+(ii))
53	Balance ITC after refund claim (51-52(iii))
54	Amount disallowed from the refund claim but allowed to be credited to ITC as per refund sanction order, if any. (refund sanction order, if any, passed during the tax period to allow such ITC) (order copy to be enclosed)
55	Total ITC to be carried forward (53+54)

N.B : If you have declared sale in Box 30(i)(A), 30(iv)(A) & 30(v)(A) you can claim refund of excess ITC related to export and such other sales as referred to above and carry forward the balance ITC.

PART - D

56. Details of Tax deposited

Sl. No.	Name of Treasury, where tax deposited or Bank on which DD/Banker's cheque issued/T.D.S./check gate payment	Treasury Challan No./e-challan/D.D/ Banker's Cheque/MR No.					For official use only
Sl. No.		Type of Instrument	Name of the issuing Bank/office	No.	Date	Amount	P.C.R.No.	Date
(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
(i)	Excess payment, if any carried forward from the previous tax period
Particulars of payment
(ii)	Self deposit or by Bank Draft
(iii)	TDS -
(iv)	Payment made at the check gate or any other payment against money receipt
(v)	Total payment [(i)+(ii)+(iii(+(iv)]
(vi)	Balance payable [48-56(v)] if 48 > 56(v)
(vii)	Excess payment remaining unadjusted for adjustment in the next tax period(s) [to be taken to column [56(i)(g)] [56(v)(g) - 48, if 48<56(v)]

57. Information on Sales/purchases made for the tax period

SALE ON RETAIL INVOICE
Month	Retail invoice issued		Total value of Sales
	From Sl. No.	To Sl. No.

List showing sale of goods to registered dealers of disha on tax invoice (dealer wise information) (attach separate sheet, if necessary)

Sl. No.	Name & address of the purchasing dealer	TIN No. of the purchasing dealer	Value of goods (in Rs.)	Total Vat paid (in Rs.)
(1)	(2)	(3)	(5)	(6)
1
2
3
Total

List showing purchase of goods from registered dealers of Odisha on tax invoice (dealer wise information) (attach separate sheet, if necessary)

Sl. No.	Name & address of the Selling dealer	TIN No. of the Selling dealer	Value of goods (in Rs.)	Total Vat paid (in Rs.)
(1)	(2)	(3)	(5)	(6)
1
2
3
Total

DECLARATION

I (name) ______________________ being (status) __________________________ of the above business do hereby declare that the information given in this return is true and correct to the best of my knowledge and belief.

Signature	Date of declaration ______/_______/___________
(with designation)
Seal

Please note the following :

(1)	This return along with payment must be presented on or before the 21st day of the month following the tax period in Box 02.
(2)	In case the payment is made by a challan in the Bank, please enclose a copy of the same.
(3)	In case of e-payment please enclose a copy of e-challan.
(4)	You will be subject to interest and penalty as per the provisions of the Orissa Value Added Tax Act, 2004, if you-
	fail to file the return even if it is a 'nil' return
	make a late payment of tax
	make false declaration

FOR OFFICIAL USE ONLY

Period covered under the return

Date of receipt of the return

Amount of Tax paid along with return

Mode of payment

________________________________________

_________________________________________

Signature with designation of the receiving officer.

Seal

ANNEXURE-I

(In case of despatch of goods to outside the state otherwise than by way of sales, Branch transfer / Consignment sales)

01. Despatch value of stock transfer (as at Sl.31 of the return) Rs......................................

02. Tax-rate-wise breakup of inputs purchased on Tax Invoice and used in the transfer of stock otherwise than by way of sales (Branch transfer or Consignment sales)

Sl. No.	Rate of tax on Inputs purchased	Purchase value of input used excluding VAT (in Rs.)	VAT paid on purchase of inputs on stock transferred (in Rs.)	Creditable input tax (in Rs.)	Non- Creditable input tax (in Rs.) (4-5)
(1)	(2)	(3)	(4)	(5)	(6)
1.	Purchase at 1% tax rate
2.	Purchase at 2% tax rate
3.	Purchase at 5% tax rate
4.	Purchase at 10% tax rate
5.	Purchase at 13.5% tax rate
6.	Purchase at 14.5% tax rate
7.	Purchase at 25% tax rate
8.	Purchase at 50% tax rate
9.				TOTAL

Date:	Signature
	Seal

N.B:-

(1) Dealer to calculate purchase value of inputs as well as VAT paid basing on the corresponding inputs used in the stock transferred to outside the state.

(2) The creditable amount of input tax will be (5% - 4% = 1%), (10% - 4% = 6%)(13.5% - 4% = 9.5%) , (14.5% - 4% = 10.5%) , (25% - 4% = 21%) and (50% - 4% = 46%) of the value of inputs purchased at 5%, 10%, 12.5%, 13.5% , 14.5%, 25% or 50% tax rate.

ANNEXURE-II

(In case sale of goods in course of inter-state trade & commerce results in CST payable less than the corresponding input tax on the corresponding purchase of goods, the input tax creditable for the tax period shall be reduced.)

[See sub-rule (3) of Rule 11]

Table-I

01. Particulars of interstate sale

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (CST) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Sale of goods @ 1%
ii	Sale of goods @ 2%
iii	Sale of goods @ 5%
iv	Sale of goods @ 10%
v	Sale of goods @ 13.5%
vi	Sale of goods @ 14.5%
vii	Sale of goods @ 25%
viii	Sale of goods @ 50%
ix	Total

02. Total CST payable as at column ix(c) in the Table-I

03. Tax group wise proportionate purchase value of goods sold in course of interstate trade or commerce/goods purchased* which go into the composition of the goods manufactured for sale in course of interstate sale.

Table-II

Particulars of purchase within the State

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (ITC) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Purchase of goods @ 1%
ii	Purchase of goods @ 2%
iii	Purchase of goods @ 5%
iv	Purchase of goods @ 10%
v	Purchase of goods @ 13.5%
vi	Purchase of goods @ 14.5%
vii	Purchase of goods @ 25%
viii	Purchase of goods @ 50%
ix	Total

04. Total Input Tax Credit at ix(c) in the Table-II

05. ITC to be reduced [04 - 02]

[This may be taken to Sl. No.21(ii) of Part-B]

Date ____/____/____	Signature
	Seal

* Manufacturer will calculate the proportionate inputs (goods) used in the manufacturing of goods sold in inter-state trade and calculate the purchase value of those inputs (goods) as well as the input tax.

ANNEXURE-II-A

(In case sale of goods in course of interstate trade & commerce results in CST payable less than the corresponding input tax on the corresponding purchase of goods, the input tax creditable for the tax period shall be reduced.)

[See clause (e) of sub-rule (3) of Rule 11]

[ To be furnished once only while filing the return for the tax period in which OVAT (Amendment) Rules 2009 comes into force ]

01. Period for which the aforesaid information is furnished

From

D	D		M	M		Y	Y	Y	Y
0	1	-	0	6	-	2	0	0	8

D	D		M	M		Y	Y	Y	Y
		-			-

Table-I

02. Particulars of inter-state sale

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (CST) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Sale of goods @ 1%
ii	Sale of goods @ 4%
iii	Sale of goods @ 12.5%
iv	Total

03. Total CST payable as at iv(c) in the Table-I

04. Tax group wise proportionate purchase* value goods sold in course of inter-state trade or commerce/goods purchased which go into the composition of the goods manufactured for sale in course of inter-state sale.

Table-II

Particulars of purchase within the state

Sl. No.	Rate of Tax	Value (in Rs.)	Tax (ITC) (in Rs.)
Sl. No.	(a)	(b)	(c)
i	Purchase of goods @ 1%
ii	Purchase of goods @ 4%
iii	Purchase of goods @ 12.5%
iv	Total

05.

Total Input Tax Credit as at iv(c) in the Table-II

Rs.

06.

Non creditable input-tax to be reduced [05 - 03]

Rs.

07.

ITC already reduced while filing returns for the aforesaid period

Rs.

08.

Balance to be reduced [to be taken to Sl. No. 21(ii)]

Rs.

Date ____/____/____	Signature
	Seal

N.B :

* in case of dealers who have already reduced ITC on account of CST payable less than the corresponding ITC, shall deduct the amount already reduced at column 07 and the balance if any at column 8 to be reduced in the present return.

Annexure-III

( For of claim of input tax credit on capital goods)

Table-I

Particulars of purchase of capital goods

	Purchase of Capital goods ( within the state ) Tax rate wise ( in Rs)	Purchase price of Capital goods excluding VAT "A"	VAT Paid "B"
01	2% tax rate
02	5% tax rate
03	13.5% tax rate
04	14.5% tax rate
05	Total

Table-II

Particulars of purchase of capital goods not eligible for input tax as per Schedule-D

	Purchase of Capital goods ( within the state ) Tax rate wise ( in Rs)	Purchase price of Capital goods excluding VAT "A"	VAT Paid "B"
06	2% tax rate
07	5% tax rate
08	13.5% tax rate
09	14.5% tax rate
10	Total

11.

Total creditable input tax [05 (B) - 10 (B)]

10.

Input Tax Credit on Capital goods brought forward from previous tax period.

11.

Total Creditable Input Tax [Box 11+ Box 12]

Date ____/____/____	Signature
	Seal

* The unadjusted balance ITC as per the provisions existing before amendment of Rule 11 shall be adjusted in the tax period in which OVAT (Amendment) Rules 2009 comes into force.

ANNEXURE-III-A

(Calculation of creditable input tax on goods purchased for sale by way of transfer of right to use for the tax period for which the return is filed)

[see Rule-13]

01. Name and address of the Dealer (s) / Institution (s) to whom the right to use has been transferred and the material conditions of transfer.

Table-I

Sl. No.	Name & Address with TIN	Agreement No. & date	Period for which transferred	Consideration value (in Rs.)	Consideration value for the tax period (in Rs.)	Output tax due for the tax period (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
i.
ii.
iii.

02. Purchase price, of goods, the right to use of which is transferred and VAT paid thereon,

Table-II

Sl. No.	Rate of Tax	Purchase price excluding VAT (in Rs.) "A"	VAT Paid (in Rs.) "B"
i	Goods @ 2% tax rate
ii	Goods @ 5% tax rate
iii	Goods @ 13.5% tax rate
iv	Goods @ 14.5% tax rate
v	Total (Creditable Input Tax)

03.

Creditable input tax [ Box (v) (B) ] in the Table-II

04.*

Add unadjusted balance of input tax, if any from earlier tax period(s)

05.

Total Creditable Input Tax

Date ____/____/____	Signature
	Seal

* The unadjusted balance ITC as per the provisions existing before amendment of sub rule (2) of Rule 11 shall be adjusted in the tax period in which OVAT (Amendment) Rules 2009 comes into force.

ANNEXURE-IV

Taxable turnover of Works Contractor

(See Rule 6)

TIN

	D	D		M	M		Y	Y	Y	Y
Period From			-			-

	D	D		M	M		Y	Y	Y	Y
To			-			-

PART-A

To be filled by the principal contractors (furnish contract wise data)

Sl. No.	Name of Authority awarded the work	Name of Works Contract Number & Date	Gross Value of the Works Contract	Gross Value of the works contract assigned to sub contractor/s		Part/full payment received in respect of the work contract	Total tax deducted/paid at source towards VAT	Total tax deducted at source and availed by the principal contractor	Total tax deducted at source and availed by the sub contractor/s
Sl. No.	Name of Authority awarded the work	Name of Works Contract Number & Date	Gross Value of the Works Contract	Name of the sub contractor with TIN	Value	Part/full payment received in respect of the work contract	Total tax deducted/paid at source towards VAT		Name of sub contract or with TIN	Value
1	2	3	4	5	6	7	8	9	10	11


Total

PART B

To be filled by sub-contractors (furnish contract wise data)

Sl. No.	Name of Principal Contractor with TIN	Name of the Works Contract Number & Date, awarded by the Principal Contractor	Gross Value of the Works Contract	Payment received from the principal Contractor during the tax period	Total Payment received from the Principal Contractor till this tax period	Total tax deducted at source and availed by the sub contractor during this tax period	Total tax deducted at source and availed by the sub contractor till this tax period
1	2	3	4	5	6	7	8



Total

PART-C

Calculation of Taxable Turnover of works Contractor

Sl. No.	Nature of Work As per appendix to the rule	Gross Payment received	Deductions		TTO	Remark
Sl. No.	Nature of Work As per appendix to the rule	Gross Payment received	On account of labour & Service charge	Others	TTO	Remark
1	2	3	4	5	6	7



Total

Date ____/____/____	Signature
	Seal

* The total at 17(f) be taken to Sl. No.41 of Part-C of the return and the tax groupwise break up to be taken to the respective row of Sl. No. 33.

ANNEXURE-V

Adjustment to ITC and output tax arising from issue and receipt of credit notes and debit notes.

TABLE-I

01. Details of credit Note / Debit Note received

SL. No.	Credit note number and date	Value (in Rs.)	Tax component (in Rs.)	Debit note number and date (in Rs.)	Value (in Rs.)	Tax component (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1
2
3
4

TABLE-II

02. Effects of credit note / debit note received on the ITC

SL. No.	Rate of tax	Total value of credit note received (in Rs.)	Total tax effect of credit notes received (in Rs.)	Total value of debit note received (in Rs.)	Total tax effect of Debit notes received (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)
i	1%
ii	2%
iii	5%
iv	10%
v	13.5%
vi	14.5%
vii	25%
viii	50%
ix	Total

TABLE-III

03. Details of credit Note / Debit Note issued

SL. No.	Credit note number and date	Value (in Rs.)	Tax component (in Rs.)	Debit note number and date (in Rs.)	Value (in Rs.)	Tax component (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)	(7)
1
2
3
4

TABLE-IV

04. Effects of credit note / debit note issued on output tax

SL. No.	Rate of tax	Total value of credit note issued (in Rs.)	Total tax effect of credit notes issued (in Rs.)	Total value of debit note issued (in Rs.)	Total tax effect of Debit notes issued (in Rs.)
(1)	(2)	(3)	(4)	(5)	(6)
i	1%
ii	2%
iii	5%
iv	10%
v	13.5%
vi	14.5%
vii	20%
viii	23%
ix	25%
x	26%
xi	35%
xii	50%
xiii	Total

Date ____/____/____	Signature
	Seal

* Input tax required to be increased or decreased as a result of receipt of credit note and debit note as worked out at box 4(ix) or 6(ix) in Table-II shall be taken to Part-B of the return for adjustment at Sl. No. 24 and / or 25 .

** Output tax required to be increased or decreased as a result of issue of credit note and debit note as worked out at column 4(xiii) or 6(xiii) in Table-IV shall be taken to Part-C of the return for adjustment at Sl. No. 43 and / or 44.

ANNEXURE-VI

Reduction of ITC where sale price is less than purchase price

[Sub-rule (5) and (6) of Rule 14]

To be furnished by the dealers who sell goods at a price less than the purchase price.

01. Details of input tax and output tax

SL. No.	Name of the goods	Purchase Value excluding tax	Tax paid on purchase	Sale Value excluding tax	Tax on sale	Excess input tax over output tax {(4)-(6)}*	Remark
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
(a)
(b)
(c)
(d)
(e)	Total

Date ____/____/____	Signature
	Seal

* Total of column 7(e) is equal to (4)(e) - (6)(e)

ANNEXURE-VI-A

Reduction of ITC where sale price is less than purchase price

To be furnished by the dealers who sell goods at a price less than the purchase price.

* To be furnished once only in the return filed for the tax period in which OVAT (Amendment) Rules 2009 comes into force

* Attach separate sheet if necessary

01. Period for which the aforesaid information is furnished

From

D	D		M	M		Y	Y	Y	Y
0	1	-	0	6	-	2	0	0	8

D	D		M	M		Y	Y	Y	Y
		-			-

02. Details of input tax and output tax

SL. No.	Name of the goods	Purchase Value excluding tax	Tax paid on purchase	Sale Value excluding tax	Tax on sale
(1)	(2)	(3)	(4)	(5)	(6)
i
ii
iii
iv
v	Total

Excess input tax over output tax {(4)-(6)}	Deduct tax already reversed	Balanced to be reversed	Remark
(7)*	(8)	(9)**	(10)

Date ____/____/____	Signature
	Seal

* Total of 7(v) = 4(v) - 6(v)

** Total of 9(v) = 7(v) - 8(v) [to be taken to Sl. No. 21(iii)]

Annexure-VII

(Reversal of ITC already availed in respect of purchase of goods for violation of purchase condition subsequently or for any other reason)

Conditions for reversal of ITC and amount to be reversed

SL. No.	Conditions / Situations	Value of goods purchased (in Rs.)	VAT paid (in Rs.)
(A)	(B)	(C)	(D)
1	Goods purchased for any of the purpose specified under sub-section (3) of Section 20 of the Act but are subsequently used otherwise,
2	Goods purchased are lost due to theft, damage or for any other reason
3	Goods purchased but remained unsold at the time of closure of business
4	Goods purchased but remain unutilized or unsold on the date on which the exercise of option for composition of tax under this Act, is allowed
5	Goods purchased but remain unutilized or unsold on the date on which the liability of the dealer to pay tax under section 11 is changed to section 16
6	Goods purchased are utilized in manufacture of goods exempted from tax
7	Goods purchased are exempted from levy of tax subsequently**
8**	Total

Date ____/____/____	Signature
	Seal

* For furnishing information under column C, the dealer is to calculate the value of inputs of the corresponding items from the relevant tax invoice on which the goods were purchased.

** The total at 8(D) will be taken to Sl. No. 21(iv) of Part-B.