The Nagaland Value Added Tax Rules, 2005 - FORMS
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THE NAGALAND VAT RULES, 2005

FORM VAT-4

(See rules 25, 27 and 28)

NAGALAND VAT RETURN

Original

Duplicate

Copy of Return for month/quarter/year ended

DD	MM	YY

1. Dealer's identity

Name and style of business

M/s ..........

Address

Contact No.

TIN

Economic Activity Code

2. Gross Turnover, Taxable Turnover & Computation of Tax

(a) Description	(b) Value of goods	(c) Lists appended to the return
2A. Gross Sale Price received/receivable in respect of goods sold
2B. Deductions: (1) Sale outside the State (of goods purchased outside the State)		Sale List (SL) SL-1
(2) Sale in the course of inter-State trade		SL-2
(3) Sale in the course of import into India		SL-3
(4) Sale in the course of export out of India		SL-4
(5) Sale of exempted goods in the State		* * *
(6) Value of goods disposed of otherwise than by sale		SL-6
(7) Value of goods sent for sale to local agents (VAT dealers)		SL-7
(8)Value of goods exported out of State (Consignment/ Transfers)		SL-8
(9) Total of (1) to (8)

2C. Taxable Turnover of Sales 2A(b)-2B

2D Breakup of 2C according to rate of VAT	(a) Effect of return of goods & de-escalation SL - 10	(b) Sale of goods purchased from VAT dealers	(c) Sale of goods purchased from outside the state and unregistered dealers	(d) Rate of VAT	(e) VAT
(1)				1%
(2)				4%
(3)				12.5%
(4)				20%
Total

2E	Circumstances in which Purchase Tax levied	Purchase value of goods Tax able at different rates	Rate of VAT	Purchase Tax
	(a)	(b)	(c)	(d)
(1)	Taxable goods purchased in the State without payment of VAT when such goods or the goods manufactured there from are either exported out of State or used or disposed off (except when sold in the course of export out of India in a manner that no tax or CST is payable to the State.
(2) Total

3. Purchase, import and receipt of goods and computation of VAT paid on purchases within the State.

(a) Description	(b) Amount	(c) Lists appended to return	(d) Stock as on 31^st March last to be given with return for 31/3
3A Aggregate of purchase price/value of goods
(1) Purchased outside the State (for sale outside)		Purchase list PL-1
(2) Purchased in the course of export out of India		PL-2
(3) purchased in the course of inter-State trade		PL-3
(4) Purchased in the course of import into India		PL-4
(5) Imported into State (consignment/transfers)		PL-5
(6) Received for sale from dealers regd. under the Act		PL-6
(7) Purchases from VAT dealers on tax invoice		PL-7
(8) Other purchases in the State		PL-8
(9) Total of boxes (1) to (8)

3B. Breakup of purchases etc according to rate of VAT (a)	Effect of return of goods & de-escalation (b)	Net purchases (a) + (b) (c)	Rate of VAT (d)	VAT paid (e)
(1)			1%
(2)			4%
(3)			12.5%
(4)			20%
(5)

4. Aggregate of VAT levied on sale or purchase

(1) VAT on sales 2D (5)
(2) VAT on purchase 2E (2)
(3) Total Tax (1) + (2)

5. Computation of Input Tax

(1) Tax paid on purchases made in the State {(3B[5](e)}
(2) Less tax paid, not part of input tax (Schedule VI)
(3) Input Tax (1)-(2)

6. VAT payable, refundable or adjustable (See sec. 17 of the Act)

(1) VAT payable 4(3)-5(3)
(2) Refund claimed
(3) Excess carried forward

7. Details of VAT deposit

Sl. No	Name of Treasury where tax deposited or Bank on which DD/ Pay order drawn or office from where RAO issued, TDS	Treasury Receipt(TR/DD/PP/RAO/TDS)
		Type of Voucher	No	Date	Amount	For Office use only
						DCR No	Date
(1)
(2)
(3)
(4)
(5)
(6)
(7)	Excess paid b/f from last return
(8)	Total of boxes (1) to (7)

DECLARATION

I, ........................ (name in CAPITALS), hereby, solemnly affirm that I am authorized to furnish this return and all its contents, lists, statements, declarations, certificates and other documents appended to it or filed with it are true, correct and nothing has been concealed therein.

Place:
Date:	(Signature)

Status: Tick applicable [Karta, proprietor, partner, director, president, secretary, manager, authorized officer]

_____________________________________________________________________________

(For office use of the assessing authority)

(1) Date of entry in VAT- register/computer:

(2) Signature of the official making the data entry: (Affix stamp of name & designation)

(3) Signature of the assessing authority with date: (Affix stamp of name & designation)

______________________________________________________________________________

Date:

Assessment order u/s

...........................................................................................................................................................

Acknowledgement

The undersigned acknowledges having received the original of this return on the date mentioned below:

Place:
Date:	(Signature)

(1) Date of receipt of return:	(2) Signature with stamp of name and designation of receipt clerk

...........................................................................................................................................................

ANNEXURES

(To be enclosed with the quarterly Return)

Annexure-1. Account of forms printed under the Government authority/ required to be authenticated by the assessing authority

Serial No.	Type of Form	Opening stock at the beginning of the return period	Blank forms received /authenticated during the return period	Numbers of forms used during the return period	Aggregate of amount of transactions for which forms used
(1)
(2)
(3)	VAT-
(4)	C
(5)	E-I
(6)	E-II
(7)	F
(8)	H

Annexure-2. Statutory declarations and certificates received from other dealers furnished with the return

Serial No.	Type of form	No. of forms furnished	Aggregate amount of transactions for which forms furnished
(1)	VAT-
(2)	VAT-
(3)	VAT-
(4)	VAT-
(5)	VAT-
(6)	VAT-
(7)	C
(8)	D
(9)	E-I
(10)	E-II
(11)	F
(12)	H

Annexure-3. SL- 1 to 10

Annexure-4. PL-1 to 8

Each Sale List (SL-1 to 10) and Purchase List (PL-1 to 8) shall be accompanied by the following declarations at the end of each List:

DECLARATION

I, ................... (name in CAPITALS) hereby declare that the contents of the above list are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

SL-1

List of goods sold outside the State (and purchased outside the State) for the quarter ended ..............................................

Name and TIN of the VAT dealer furnishing the list

Name and style of business

TIN

Economic Activity Code

Sl. No.	Name and address of the purchaser	TIN, if applicable	Sale Invoice No.	Date	Description of goods	Sale Value	State in which goods sold
	1	2	3	4	5	6	7

Total

Note: Total must tally with figures in 2B (1)(b) of the return.

SL-2

List of sale of goods in the course of inter-State trade and commerce for the quarter ended ..........................

Name and TIN of the VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List of sale of goods ... sold by transfer of documents during their movement

Sl. No.	Details of purchases		Name and address of the purchaser	TIN (if any) with date of validity	Sale Invoice No	Date	Description of goods	Quantity/ weight	Value of goods	Sl. No of declaration in Form 'C' received
	Name of the dealer from whom goods purchased	Sale Invoice No. & Date
	1	2	3	4	5	6	7	8	9	10

Total A

B. List of sale of goods ... other than covered by Table A

Sl. No.	Name and address of the purchaser	TIN (if any) with date of validity	Sale Invoice No.	Date	Description of goods	Quantity/weight	Value of goods	Value of the goods		No. of declaration in Form 'C' received, if applicable
								Sold against declarati-on in Form 'C' (a)	Sold without declarati-on in Form 'C' (b)
	1	2	3	4	5	6	7			9

Total B

Note: Gross total of Total A and Total B (7) must tally with figures in 2B (2) (b) of the return.

SL-3

List of sale of goods in the course of import of the goods into the territory of India for the quarter ended ........

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of the purchasing dealer	TIN if any	Sale Invoice No	Date	Description of goods	Quantity/Weight	Value of the goods	Name of the vessel/Airlines and number and date of bill of landing and date of its endorsement to the purchaser, if applicable	Name of the Railway, Airport, Road transport company or Post Office by which goods dispatched in India	No. & date of the receipt issued by the railway, Airport, Road Transport company or Post Office
	1	2	3	4	5	6	7	8	9	10

Total

Note: Total must tally with figures in 2B (3) (b) of the return.

SL-4

List of sale of goods in the course of export of goods out of the territory of India for the quarter ended ...............

Name and style of business

M/s

TIN

Economic Activity Code

A. List of sale of goods under section 5 (1) of the CST Act 1956 out of purchases u/s 5 (3) of Central Act

Sl. No.	Sale Invoice/ Delivery Note No.	Date	Name & address of the foreign buyer	No. & date of agreement/order of foreign buyer to whom goods sold	Description of goods	Quantity/ weight	Value of the goods	Country of destination	Vessel or Airlines' name, date of shipping/Airfreight carrier number by which goods dispatched out of India
	1	2	3	4	5	6	7	8	9

Total A

B. List of sale of goods under section 5 (1) of the CST Act 1956 other than covered by Table A

Sl. No.	Sale invoice/ Delivery Note No.	Date	Name and address of the foreign buyer	No. & date of agreement/ order of foreign buyer to whom goods sold	Description of goods	Quantity/weight	Value of the goods	Country of destination	Vessel or Airlines name, date of shipping/Airfreight carrier number by which goods dispatched out of India
	1	2	3	4	5	6	7	8	9

Total B

C. List of sale of goods under section 5 (3) of the CST Act 1956

Sl. No.	Sale Invoice/ Delivery Note No.	Date	Name & address of the purchaser	TIN	Description of goods	Quantity /weight	Value of the goods	No. and date of purchase order given by exporter	Number and date of agreement /order received by exporter from foreign buyer	Name and address of the foreign buyer	No. & date of the certificate in form 'H' or form VAT issued by the purchaser
	1	2	3	4	5	6	7	8	9	10	11

Total C

Note: Gross total of Total A, Total B and Total C must tally with figures in 2B (4) (b) of the return.

SL-6

List of goods disposed of otherwise than by sale for the quarter ended .......................

Name and TIN of VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Description of goods	Quantity	Value	Value of goods purchased from			Input tax on purchases from VAT dealers in the State
				VAT dealers in the State	Outside the State against 'C' Form	Other sources
	1	2	3	4	5	6	7

Total

Note: Total must tally with figure in 2B (6) (b) of the return.

SL-7

List of goods consigned for sale to agents (who are VAT dealers) in the State for the quarter ended ..........................

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of VAT dealer to whom goods were dispatched	TIN	Name of commodity	Quantity	Value	Details of goods sold by agent(s) during the period		Stock of goods lying with agent(s) at the end of the period
						Quantity	Sale Value
	1	2	3	4	5	6	7	8

Total

Note: Total must tally with figures in 2B (7) (b) of the return.

SL-8

List of goods exported out of the State (consignments/transfers) for the quarter ended............................

Name and TIN of VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Delivery Note No.	Date	Name and address of the Consignee	TIN	Description of goods	Quantity/ Weight	Value of the goods	No. of declaration in Form 'F' received
	1	2	3	4	5	6	7	8

Total

Note: Total must tally with figures in 2B (8) (b) of the return.

SL-9

List of sale of goods in the State for the quarter ended............................

Name and TIN of VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List showing sale of goods purchased from VAT dealers to registered dealers.

Sl. No.	Name with TIN of the registered dealer to whom good sold		Turnover of sale taxable at different rates
	(a)		(b)
	(i) Name	(ii) TIN	(i) @%	(ii) @%	(iii) @%
1
2
Total

B. List showing sale of goods purchased from outside the state or unregistered dealers at full rate of tax

Sl. No.	Name with TIN of the registered dealer to whom good sold		Turnover of sale taxable at different rates
	(a)		(b)
	(i) Name	(ii) TIN	(i) @%	(ii) @%	(iii) @%
1
2
Total

C. List showing sale of goods purchased from VAT dealers to unregistered dealers & consumers.

	Turnover of sales at different rates
	1%	4 %	12.5%	20%
1
2
Total

D. List showing sale of goods purchased from outside the state or unregistered dealers to unregistered dealers & consumers at full rate of tax

	Turnover of sales at different rates
	1%	4 %	12.5%	20%
1
2
Total

Note: - In lists A, B, C and D,-

1. There will be a single entry in respect of each registered dealer to whom goods have been sold during the return. The date recorded on a tax/retail invoice will be taken as the date of sale for the purpose of aggregating sale made during the return period and turnover of sale will be the amount on which tax has been charged in the invoice.

2. Where a list runs into more than one page, each page shall show both page totals and progressive totals.

C. Summary of taxable sales made in the State during the return period

Sl No	Category of sale	Turnover of sale taxable at different rates of tax
	(a)	(b)
		1%	4%	12.5%	20%	Total
1	Sale of goods purchased from VAT dealers to registered dealers (List A)
2	Sale of goods purchased from outside the state or unregistered dealers at full rate of tax (List B)
3	Sale of goods purchased from VAT dealers to unregistered dealers & consumers (List C)
4	Sale of goods purchased from outside the state or unregistered dealers to unregistered dealers & consumers at full rate of tax (List D)
	Total of rows 1, 2, 3 and 4

Note: Gross total of sub-columns (i) to (v) must tally with figure in 2C (b) of the return.

DECLARATION

I,.............................. (name in CAPITALS) hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
	Name
Date:	Status

SL-10

List of goods returned and escalation or de-escalation in the price of goods sold for the quarter ended.......................................

Name and TIN of the VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List of return goods sold

	Particulars of DDN issued for the return of the goods to the person who originally purchased the goods.					Particulars of the original sale invoice(s) issued for the sale of the goods
Sl. No.	Name of the person issuing DDN	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of sale
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1
2
3
...
Total :						Total :

B. List of escalation in the price of goods sold:

	Particulars of supplementary sale invoice issued to the purchaser for escalation in the price of the goods sold previously					Particulars of the original sale invoice(s) issued for the sale of the goods
Sl. No.	Name of the purchaser	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of sale
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1
2
3
...
Total :						Total :

C. List of de-escalation in the price of goods sold

	Particulars of Debit note (DN) raised by the purchaser for de-escalation in the price of the goods sold to him previously					Particulars of the original sale invoice(s) issued for the sale of the goods
Sl. No.	Name of the person raising DN	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of sale
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1
2
3
...
Total :						Total :

Notes: In lists A, B and C,-

1. There will be a separate entry in respect of each return of goods and escalation or de-escalation in prices of goods sold. If more than one sale invoices cover original sale of such goods and separate linking with each invoice is not possible, then, particulars of all the related invoices should be given.

2. 'Nature of sale' in column (i) means- sale made in the State to a VAT dealer on tax invoice ('Local sale-VAT'), any other sale made in the State ('Local sale- Others'), sale made in the course of inter-State trade, (Inter-State sales'), sale made in the course of export of goods out of India ('Export sale'), and sale made in the course of import of goods into India ('Import sale'). Entries relating to a particular nature of sale and in that

category, sales made to a particular person/dealer should be grouped together and totaled separately.

3. Where a list runs into more than one page, each page should show both page totals and progressive totals.

D. Summary of value of goods returned and escalation or de-escalation in the price of goods sold

Nature of sale and break-up of turnover according to rate of tax

Value of the goods returned

Escalation in price of goods sold

De-escalation in price of goods sold

Net effect of goods returned and de-escalation

(a)

(b)

(c)

(d)

(e)=(c)-(b)-(d)

(1) Local purchases-VAT & others

Break-up of Local sales-VAT & others

(i)	@%
(ii)	@%
(iii)	@%
(iv)	@%

(2) Inter – State Sales

Break-up of Inter-State Sales

(i)	@%
(ii)	@%
(iii)	@%
(iv)	@%

(3) Export sales

(4) Import sales

DECLARATION

I, ....................... (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note: An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

Guidelines:

1. Economic Activity Code can be found out from the table of economic Activity codes.

2. The detail of return of goods, escalation or de-escalation in the prices has only to be shown in this schedule and not to be included in any other schedule.

3. Table A will have details of return of goods sold in the respective quarter. Col. (a) to (e) will carry the information of DDN issued by the purchaser of goods and Col. (f) to (i)

will carry the information about the original sale invoice of the goods returned for which information has been included in col. (a) to (e).

4. Table B will have details of all the price increases in respect of goods sold previously. Col. (a) to (e) will carry the information about the supplementary invoices issued in respect of escalation in prices. Col. (f) to (i) will carry the information in respect of original invoice details of the items shown in col. (a) to (e).

5. Table C will have details of all the price decreases in respect of goods sold

previously. Col. (a) to (e) will carry the information about the debit notes issued by purchasers in respect of de-escalation in prices. Col. (f) to (i) will carry information in respect of original invoice details of the items shown in col. (a) to (e).

6. In Table D, the consolidated entries of tables A to C will be reflected classified

on the basis of Local sales, inter state sale, export sale and import sale. All these kind of transactions will be further classified rates of tax wise.

PL-1

List of purchase of goods purchased outside the State (and sold outside the State) for the quarter ended ...................

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of dealer/person from whom goods purchased	TIN	Sale Invoice No.	Date	Description of goods	Purchase Value	State in which goods purchased	No. of declaration in form 'C' issued, if any
	1	2	3	4	5	6	7	8

Total

Note: Total must tally with figures in 3A (1) (b) of the return.

DECLARATION

I, ............................. (name in CAPITALS), hereby declare that the contents of the above list are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note:

1. An authorized person alone shall sign each page of this list. A list signed by any person not authorized or unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes.

2. The invoice-wise details of purchases made outside the State is to be given in this schedule. Example: Dealer buys some goods in the State of Assam and sells such goods in the State of Assam; the details of such purchases will be reflected in this Schedule.

3. The sale details of items shown in this schedule will be reflected in SL1.

PL-2

List of purchase of goods in the course of export of goods out of the territory of India for the quarter ended

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl No.	Name and address of dealer from whom goods purchased	TIN	Sale Invoice/Delivery Note No.	Date	Description of goods	Quantity/Weight	Value of goods	Details related to Foreign Buyer
								No. & date of Agreement/ order of foreign buyer for whom goods purchased	Name and address of foreign buyer
	1	2	3	4	5	6	7	8	9

Total

Note: Total must tally with figures in 3A (2) (c) of the return.

DECLARATION

I, .......................... (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Notes: 1. An authorized person alone shall sign each page of this list. A list signed by any
person not authorized or an unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and
progressive totals.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes.

2. Invoice-wise details of goods purchased in terms of section 5 (3) of CST Act is to be furnished in this return.

3. Invoice-wise details of purchases meant for exports have to be filled in Columns (1) to (7).

4. The detail of export order or agreement with foreign buyer for whom such purchases have been made is to be filled in Columns (8) & (9).

5. It may be noted that the date of export order as mentioned in col. (8) should be before the date of purchase invoice to be eligible for the benefit of Section 5 (3) of the CST Act, 1956.

PL-3

List of purchase of goods in the course of inter state trade or commerce for the

quarter ended

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List of purchases of goods – sold by transfer of documents during their movement.

Sl. No.	Name and address of dealer/ person from whom goods purchased	TIN	Sale Invoice/Delivery Note No.	Date	Description of goods	Quantity/Weight	Value of goods	Sl No. of declaration in form E-I or E-II received, as the case maybe	Sl No of declaration in Form 'c' issued, if any
	1	2	3	4	5	6	7	8	9

Total A

B. List of purchases of goods – other than covered by Table-A

Sl. No.	Name and address of dealer/person from whom goods purchased	TIN	Sale Invoice/ Delivery Note No.	Date	Description of goods	Quantity/Weight	Value of goods	No. of declaration in form 'c' issued, if any
	1	2	3	4	5	6	7	8

Total B

Note: Gross Total of Total A and total B must tally with figures in 3 A (3) (b) of the return.

DECLARATION

I, ................................. (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Notes:

1. An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes.

2. The invoice-wise detail of purchases made in the course of inter-state trade is to be given in this schedule.

3. Invoice-wise list of inter-state purchase made by way of transfer of documents is to be given in Table A. The details of form E-I/E-II and also of Form C issued is to be furnished in col. (8) & (9) respectively.

4. Invoice-wise list of other inter-state purchases is to be given in Table B. The details of Form C issued are to be provided in col. (8).

PL-4

List of purchase of goods in the course of import of the goods into the territory of India for the quarter ended

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of the dealer from whom goods purchased	TIN, if any	Sale Invoice/Delivery Note No.	Date	Description of goods	Quantity/ Weight	Value of goods	Vessels or Airlines name, date of shipping/Airfreight carrier No by which goods were transported from outside the territory of India	Name of the Railway, Airport, shipping, road transport company by which goods were transported in India	No. and date of receipt issued by Railway, Airport, shipping, road transport
	1	2	3	4	5	6	7	8	9	10

Total

Note: Total must tally with figures in 3A (4) (b) of the return.

DECLARATION

I, ................................ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note:

1. An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes

2. The invoice-wise details of High Seas purchases i.e. purchases made by way of receipt of transfer of documents before the goods are cleared from customs in India is to be given in this schedule.

3. The details of import consignment are to be given in columns (8) to (10).

PL-5

List of goods imported into the State by way of consignment/transfer for the quarter ended

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of the consignor	TIN	Delivery Note No.	Date	Description of goods	Quantity	Break-up of Value of goods leviable to tax at different rates				No. of declaration in Form 'F' issued
							@	@	@	@
	1	2	3	4	5	6	7	8	9	10	11



Total

Gross total of Col.7 to 10.......

Note: Gross total of columns 7 to 10 must tally with figures in 3A (5) (b) of the return.

DECLARATION

I, .............................. (name in CAPITALS), hereby declare that all the contents of the above list are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note:

1. An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes.

2. The delivery note-wise details of consignments received from outside the State are to be given in this schedule.

3. The different items received on consignment have to be classified in accordance with the applicable rate of tax and has to be shown accordingly in Columns (7) to (10).

4. The details of issuance of Form F in respect of receipt of such consignments have to be shown in column (11).

PL-6

List of goods received for sale from other VAT dealers in the State for the quarter ended

Name and TIN of the registered dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

Sl. No.	Name and address of VAT dealer from whom goods received	TIN	Name of Commodity	Quantity	Value	Details of goods sold during the period
						Quantity	Sale Value
	1	2	3	4	5	6	7

Total

Note: Total must tally with figures in 3A (6) (c) (b) of the return.

DECLARATION

I, ........................ (name in CAPITALS), hereby declare that the contents of the above list and table are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note:

1. An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals.

3. There will be a single entry in respect of each commodity:

(i) received during the period

(ii) sold during the period

(iii) lying in stock at the end of the period

Guidelines:

1. Economic Activity code can be found out from the table of economic Activity codes.

2. The goods received from other VAT dealers in the State on consignment basis for sale is to be filled in this schedule.

3. Details of sales made during the quarter from such consignment receipts are to be filled in Col. (6) & (9) of the schedule.

PL-7

List of purchase of goods in the State for the quarter ended.............

Name and TIN of the VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List showing purchases of goods from VAT dealers on tax invoice at full rate of tax

Sl No	(a) Name with TIN of VAT dealer from whom goods purchased		(b) Turnover charged to tax at different rates
	Name	TIN	(i) @%	(ii) @%	(iii) @%
1.
2.
3.
.....

Total

Gross total (i) + (ii) + (iii).................

B. List showing purchase of goods from lump sum dealers

Sl No	(a) Name with TIN of VAT dealer from whom goods purchased		(b) Break-up of turnover of purchase of goods according to rate of tax otherwise applicable on goods
	(i) Name	(ii) TIN, if any	(i) @%	(ii) @%	(iii) @%
1.
2.
3.
.....

Total

Gross total (i) + (ii) + (iii)...............

C. List showing purchases of goods from the State without payment of tax

Sl No	(a) Name of person/dealer from whom goods purchased	(b) Break-up of turnover of purchase of goods according to rate of tax otherwise applicable under section 12(iv) of the Act
	Name	(i) @%	(ii) @%	(iii) @%
1.
2.
3.
.....

Total

Gross total (i) + (ii) + (iii)...............

Note: In lists A, B and C, _____

1. There will be a single entry in respect of each dealer/person from whom goods have been purchased during the return period. The date recorded on a tax/sale invoice by the selling dealer will be taken as the date of purchase for the purpose of aggregating purchases made from him during the return period and turnover purchase will be the amount on which tax has been charged in the invoice.

2. Where a list runs into more than one page, each page will show both page totals and progressive totals. Sum of gross totals in lists A and B must tally with entry 3A (7) (c) in the return.

DECLARATION

I, ............................ (name in CAPITALS), hereby declare that the contents of the above list are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note:

An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

Guidelines:

1. Economic Activity code can be found out from the table of Economic Activity codes.

2. The dealer-wise details of purchases made from within the State are to be given in this schedule.

3. The dealer-wise details of purchases of taxable goods purchased on tax invoice from VAT dealers at full rate of tax are to be given in Table A.

4. The dealer-wise details of purchases from lump sum dealers are to be given in Table B.

5. The dealer-wise details of purchases from dealers not liable to pay tax under the Act are to be given in Table C.

PL-8

List of goods returned and escalation or de-escalation in the price of goods purchased for the quarter ended.....................

Name and TIN of the VAT dealer furnishing the list

Name and style of business

M/s

TIN

Economic Activity Code

A. List of return of goods purchased

	Particulars of Debit-cum-Delivery note (DDN) issued for the return of the goods to the person who originally sold the goods					Particulars of the original sale invoice(s) issued for the sale of the goods
Sl. No.	Name of the person to whom DDN issued	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of purchase
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1.
2.
3.
....

Total

B. List of escalation in the price of goods purchased

	Particulars of supplementary sale invoice raised by the seller for escalation in the price of the goods sold previously by him					Particulars of the original sale invoice(s) issued for the sale of the goods
Sl. No.	Name of the seller	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of purchase
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1.
2.
3.
....

Total

C. List of de-escalation in the price of goods purchased

	Particulars of Debit note (DN) issued to the seller for de-escalation in the price of the goods sold by him previously.					Particulars of the original sale invoice(s) raised by the seller for the sale of the goods.
Sl. No.	Name of the seller	TIN, if held	No.	Date	Amount	No.	Date	Amount	Nature of purchase
	(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(i)
1.
2.
3.
....

Total

Note: In lists A, B and C, -

1. There will be a separate entry in respect of each return of goods and escalation or de-escalation in prices of goods purchased. If more than one sale invoices cover original sale of such goods and separate linking with each invoice is not possible, then, particulars of all the related invoices should be given.

2. 'Nature of purchase' in column (i) means – purchase made in the State from a VAT dealer on tax invoice (local Purchase-VAT), any other purchase made in the State ('Local Sale-Others'), purchase made in the course of inter-State trade ('Inter-State purchase'), purchase made in the course of export of goods out of India ('Export sale'), and purchase made in the course of import of goods into India ('Import sale'). Entries relating to a particular nature of purchase and in that category, purchases made to a particular person/dealer should be grouped together and totaled separately.

3. Where a list runs into more than one page, each page should show both page totals and progressive totals.

D. Summary of value of goods returned and escalation or de-escalation in the price of goods purchased

Nature of purchase and break-up of turnover according to rate of tax		Value of goods returned	Escalation in price of goods purchased	De-escalation in price of goods purchased	Net effect of goods returned and (de-)/ escalation
(a)		(b)	(c)	(d)	(e)=(c)-(b)-(d)
(1) Local purchases- VAT & others
Break-up of Local Purchases- VAT & others	(i) @% (ii) @% (iii) @% (iv) @%
(2) Inter – State purchases
Break-up of Inter- State purchases	(i) @% (ii) @% (iii) @% (iv) @%
(3) Export purchases
(4) Import purchases

DECLARATION

I, ............................. (name in CAPITALS), hereby declare that the contents of the above lists and tables are true and correct and nothing has been concealed therein.

Place:	Full signature of the authorized signatory
Date:	Name
	Status

Note: An authorized person alone shall sign each page of this list. A list signed by any person not authorized or an unsigned list shall be treated as no list.

Guidelines:

1. Economic Activity code can be found from the table of economic activity codes.

2. The detail of return goods, escalation in the prices has only to be shown in this schedule and not to be included in any other schedule.

3. Table A will have details of return of goods purchased in the respective quarter. Col. (a) to (e) will carry the information of DDN issued to the seller of goods and col. (f) to (i) will carry the information about the original sale invoice of the goods returned for which information has been included in col. (a) to (e).

4. Table B will have details of all the price increases in respect of goods purchased previously. Col. (a) to (e) will carry the information about the supplementary invoices received from the sellers in respect of escalation in prices. Col. (f) to (i) will carry the information in respect of original invoice details of the items shown in col. (a) to (e).

5. Table C will have details of all the price decreases in respect of goods purchased previously. Col. (a) to (e) will carry the information about the debit notes issued to the sellers in respect of de-escalation in prices. Col. (f) to (i) will carry the information in respect of original invoice details of the items shown in col. (a) to (e).

6. In table D, the consolidated entries of tables A to C will be reflected classified on the basis of Local purchases, inter - state purchases, export purchases and import purchases. All these kinds of transactions will be further classified rates of tax wise.