https://help.tallysolutions.com/docs/te9rel60/Tax_India/VAT/Delhi/Increasing_Input_Tax.htm

Recording Increase in Input Tax (Delhi)

To record a transaction with increased input tax value, you can create a journal voucher with the necessary Stat Adjustments, debit your VAT ledger, and credit the relevant purchase ledger.

To account for increase in input tax

1.    Go to Gateway of Tally > Accounting Vouchers > F7: Journal.

Note: You can create a journal voucher from Gateway of Tally > Display > Statutory Reports > VAT > select the VAT or CST form.

2.    Click J: Stat Adjustment. In the Stat Adjustment Details screen,

o     Select Type of duty/tax as VAT.

o     Select Increasing Input Tax, as the Nature of adjustment.

Note: Based on the selection made for Nature of Adjustments, the Additional Details option either appears or disappears.

o     Press Ctrl+A to return to the voucher.

3.    Debit the input VAT ledger and enter the amount.

o     Enter the Rate and Assessable Value in the VAT Details screen.

o     Press Enter to return to voucher screen.

4.    Credit the purchase ledger.

o     Select the Name of Item and enter the Amount in the Inventory Allocations screen.

o     Press Enter to return to voucher screen.

5.    Enter the tax Rate and Assessable Value in VAT Details screen. The journal voucher appears as shown below:

6.    Press Enter to save.