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

FORM VAT-5

ANNUAL RETURN

1. Dealer's TIN

2. Purchase Statement:

Sl no	Particulars	Exempted/ zero-rate Goods	Goods taxable @ 1%	Goods taxable @ 4%	Goods taxable @12.5%	Goods taxable @ 20%	Non-creditab-le goods	Total
A	Opening Stock
B	Imports
C	Inter-state
D	Consignment transfer
E	Intra-state
F	Others
G	Total (A+B+C+D+E+F)
H	Goods returned outward
I	Total (G-H)
J	Input Tax paid

3. Goods Manufactured:

Sl no	Particulars	Exempted/Zero- rate Goods	Goods taxable @ 1%	Goods taxable @ 4%	Goods taxable @12.5%	Goods taxable @ 20%	Non-creditab-le goods	Total
A	Opening Stock
B	During the period
C	Total (A+B)

4. Sales Statement:

Sl no	Particulars	Exempted Goods	Goods taxable @ 1%	Goods taxable @ 4%	Goods taxable @12.5%	Goods taxable @ 20%	Non-creditab-le goods	Total
A	Exports
B	Inter-state
C	Consignment transfer
D	VAT dealers
E	Retails
F	Others U/Section 13
G	Total (A+B+C+D+E+F)
H	Sales returned inward
I	Net sales (G-H)
J	Output Tax collected

5. Computation of VAT:

Sl no	Particulars	Exempted Goods	Goods taxable @ 1%	Goods taxable @ 4%	Goods taxable @12.5%	Goods taxable @ 20%	Non-creditab-le goods	Total
A	Output Tax VAT collected during the period
B	ITC claimed for the period
C	Refund claimed for the period U/s13 (4) if any
D	VAT payable (A-B-C)
E	ITC brought forward if any
F	Net VAT payable after adjustment (D-E)
G	ITC carried forward after adjustment (D-E)
H	Refund due after adjustment

6. Payment statement:

Sl no	Particulars	Amount	TV/BS no & date	Remarks
A	Net VAT payable (5F)
B	Interest if any
C	Penalty if any
D	Total dues payable (A+B+C)
E	Total amount paid during the period
F	Balance amount payable for the period (D-E)

DECLARATION

I, ........................................ (Name in capitals), hereby solemnly affirm that I am authorized to furnish or file this return, and that the details/information furnished therein are true to the best of my knowledge, and nothing has been concealed therein.

Place:
Date:	Signature

Status: (Karta/Proprietor/Partner/Director/President/Secretary/Manager/Authorised officer)

(For office use)

1. Date of receipt:

2. Name & signature of the official making the data entry:

3. Name & signature of the Assessing Authority with date:

Acknowledgement

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

Date of receipt:

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