Printing Form JVAT 200 (Jharkhand)

Basic Info

TIN

Displays the TIN of the assessee, as recorded in the field TIN in the Company VAT Details screen.

Name & Address of the Dealer

Displays the name and address of the dealer, as recorded in Mailing Name and Address field in the company master.

Period covered by this Return

From

To

Displays the period for which Form 200 is being filed and generated in Tally.ERP 9.

(i) If you have made No "Sales ", Select Option Yes or No.

Displays Yes if vatable sales transactions are recorded in the reporting period.

If you have made No " Purchases", Select Option Yes or No.

Displays Yes if Vatable purchase transactions are recorded in the reporting period.

Nil Return Yes/No

Displays Yes in case of Nil returns.

Dealer Category

Displays the periodicity of return filing by the assessee. The option Quarterly is displayed for Form 200 .

Return Type

Displays Original or Revised return, as selected in the field Type of Return in the Print Report screen while printing Form 200 .

If Revised is yes , Receipt No. of Original return

Displays the receipt no. of the original return or revised return, as recorded in the field Receipt No. of Original return in the Print Report screen while printing Form VAT 200 .

This field appears only when Revised is selected as Return Type .

Receipt Date of Original return

Displays the receipt date of the original return or revised return, as recorded in the field Receipt Date of Original return in the Print Report screen while printing Form VAT 200 .

This field appears only when Revised is selected as Return Type .

Remarks

Displays the remarks recorded by the assessee, as recorded in the field Remarks in the Print Report screen while printing Form VAT 200 .

Purchase Details

Interstate purchase /Arrivals during the Period

Particulars

Purchase Price Including Tax

(as applicable)

(5) Inter-State "Arrivals" otherwise than by way of sale from other States

Displays the net assessable value and tax amount from all the purchase transactions (less purchase returns) recorded for interstate transfer of goods in the return period. It is the value from all purchase transactions recorded with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as the Nature of transaction .

The net value of purchase is displayed after excluding the value of purchase returns.

(6) Inter-State purchases u/s 3(a) read with section 8(1)of the CST Act 1956 other than capital goods

Displays the net assessable value and tax amount from all the interstate purchase transactions with C form (less purchase returns) for goods other than capital goods. It is the value from all purchase transactions recorded with Interstate Purchase - Against Form C and Interstate Purchase Exempt - With Form C as the Nature of transaction .

The net value of purchase is displayed after excluding the value of purchase returns.

(7) Inter-State purchases u/s 3(a) read with section 8(1)of the CST Act 1956  capital goods

Displays the net assessable value and tax amount from all interstate transactions (less purchase returns) recorded for the purchase of capital goods with C form. It is the value from all purchase transactions recorded with Interstate Purchase - Against Form C and Interstate Purchase Exempt - With Form C as the Nature of transaction and Capital Goods as Type of goods .

The net value of purchase is displayed after excluding the value of purchase returns.

(8) Inter-State purchases u/s 3(a) read with section 8(2)of the CST Act 1956

Displays the net assessable value and tax amount from taxable interstate purchase transactions. In case of exempt interstate purchase, only the net assessable value is displayed. It is the value from all purchase transactions recorded with Interstate Purchase - Taxable and Interstate Purchase Exempt as the Nature of transaction .

The net value of purchase is displayed after excluding the value of purchase returns.

(9) Inter-State purchases u/s 3(a) or 3(b) of the CST Act from SEZ/other similar units of other states

Displays the net assessable value from taxable interstate purchase transactions at zero rate against I form. It is the value from all purchase transaction recorded with Interstate Purchase - Zero Rated as the Nature of transaction and SEZ/STP/EHTP as the Party Entity/ Org. Type .

The net value of purchase is displayed after excluding the value of purchase returns.

(10) Inter-State purchases 3(b) of the CST Act 1956 of goods  other than capital goods

Displays the net assessable value and tax amount or only assessable from all interstate purchase transactions affected by transfer of title (less purchase returns) for goods other than capital goods, when they are in transit. It is the value from all purchase transactions recorded with Interstate Purchase - E1 , Interstate Purchase Exempt - E1 , and Interstate Purchase - E2 as the Nature of transaction .

In case of Interstate Purchase Exempt - E1 and Interstate Purchase - E2 transactions, only assessable value is considered without tax.

The net value of purchase is displayed after excluding the value of purchase returns.

(11) Inter-State purchases 3(b) of the CST Act 1956 of goods capital goods

Displays the net assessable value and tax amount or only the assessable from all the interstate purchase transactions affected by the transfer of title (less purchase returns) for capital goods, when they are in transit. It is the value from all purchase transactions recorded with Interstate Purchase - E1 , Interstate Purchase Exempt - E1 , and Interstate Purchase - E2 selected as the Nature of transaction and Capital Goods as Type of goods .

In case of Interstate Purchase Exempt - E1 and Interstate Purchase - E2 transactions, only assessable value is considered without tax.

The net value of purchase is displayed after excluding the value of purchase returns.

(12) "Import" from outside the Country

Displays the net assessable value from all purchase transactions recorded for the purchase of goods. It is the assessable value from purchase transactions recorded with Imports as the Nature of transaction .

(12)(A)Last Purchase of Goods occasioning the Export u/s 5 (3) of CST Act, 1956

Displays the net assessable value from the purchase made for the purpose of export. It is the net assessable value from purchase transactions recorded with Interstate Purchase Deemed Export and Purchase Deemed Export as the Nature of transaction .

The net value of purchase is displayed after excluding the value of purchase returns.

Intrastate Purchases/Arrivals during the Period(Inputs)

Particulars

Purchase (Excl. Tax)/ Transfer of goods/ Input Tax paid/ Computed

(13) Purchases of Exempted Goods (Schedule-I)

Displays the net assessable value from transactions recorded for local purchase of schedule I exempt goods. It is the assessable value from purchase transactions recorded with Purchase Exempt as the Nature of transaction and Not Applicable as the Type of goods .

(14) Purchases from unregistered dealers / persons

Displays the net assessable value from transactions recorded for purchases from local unregistered dealers. It is the assessable value from purchase transactions recorded with Purchase From Unregistered Dealer as the Nature of transaction .

(15) Non-creditable purchases from registered dealers / persons

Displays the net assessable value from transactions recorded for non-creditable purchases from local dealer. It is the assessable value from purchase transactions recorded with Purchases Non-Creditable as the Nature of transaction and Not Applicable , or items other than petroleum products and medicine as the Type of goods .

(16) Purchases by the dealers exempted u/s 57 of the Act

Displays assessable value of exempt goods purchased or purchases from exempt dealers. It is the assessable value from purchase transactions recorded with Purchase Exempt as the Nature of transaction , and Exempt(Under Section 57/Notification/unit) selected as the Type of exemption in the VAT Details screen of the party master.

(17) Stock transfers from branches or by a Principal or by an Agent within State

Displays net assessable value of purchase transactions recorded for stock transfer inward from within the state. It is the assessable value from purchase transactions recorded with Branch Transfer Inward , and Consignment Transfer Inward as Nature of transaction and Agent , Branch , Unit , and Principal as Party Entity/Org. Type .

(18) Purchases of Medicines specified u/s 9 (2) of the Act (MRP Scheme)

Displays the gross assessable value from transactions recorded for purchase of medicine within the state under MRP scheme. It is the assessable value from purchase transactions recorded with Non Creditable Purchase - Special Goods and Purchase Exempt as the Nature of transaction and Medicine as the Type of goods .

In case the option Calculate VAT on MRP? is enabled in item master, then MRP Assessable value is displayed.

(19) Input Tax Credit brought forward from the preceding Quarter JVAT 200

Displays input tax credit amount brought forward from previous return period. It is the debit opening balance of the VAT ledger or the value appearing under Excess Input Credit Brought Forward in Form JVAT 200 report generated for the return period.

(20) Eligible ITC on Purchase of Capital Goods: as per JVAT 406

Displays the value of input tax credit availed on capital goods purchased on installment basis. It is the value of VAT tax ledger debited in journal voucher, recorded for availing input credit on capital goods, by selecting Input Tax Credit Admitted On Capital Goods as the Nature of adjustment .

21. Intrastate Taxable purchases as specified in Part A, B, C, D & F of Schedule II with description other than medicine specified u/s sec 9(2)

(a) Description

Displays the type or nature of transactions (other than Schedule II Part E)as defined by the Jharkhand commercial tax Department for purchases made within the state. The different options available for selection are:

● Goods received by free supply /incentives or any other manner - this option is selected for transactins recorded for purchase of items with the option Calculate VAT on actual quantity? enabled. This is applicable only when MRP is enabled.

● Price adjustments - this option is selected for credit note recorded for price adjustment with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction , and Change in Consideration as the Nature of Return in Statutory Details screen of the credit note.

● Taxable Goods - this option is selected for purchase transactions with Purchase Taxable , Purchase - Works contract , and Purchase Taxable - Capital Goods as the Nature of transaction .

The values are captured VAT rate-wise against the Description , hence each description has to be selected multiple times based on the number of rate of tax.

(b) Rate of tax

Displays the VAT rate at which transactions were recorded. The rates available for selection are 1%, 2%, 2.5%, 5%, 5.5%, 10%, 14%, 14.5%, 20%, and 22%.

(c) Purchase Price of Goods excluding tax (Before Purchase Return)

Displays the net assessable value for the Description and Rate of tax combination selected.

Tally.ERP 9 displays the assessable value and tax amount for each rate in a different row. In the online form, select the Description and Rate of tax , and enter the Purchase Price of Goods excluding tax (Before Purchase Return) . Click Add to add the value. Similarly, enter tax value for each Rate of tax .

(d) Amount of Input Tax paid

Displays the tax amount for the Description and Rate of tax combination selected.

(e) Total of Purchases Price of Goods (Total of (c))

Displays the total assessable value for different Description and Rate of tax . This is auto computed based on the values entered in (c) Purchase Price of Goods excluding tax (Before Purchase Return) .

(f) Total

Displays the tax for all the descriptions and all VAT rates. This is auto computed based on the values entered in (d) Amount of Input Tax paid .

(22) “Apportion” of eligible input tax credit as computed

Displays the total eligible input tax credit from Annexure A. It is the value from the box Total Eligible ITC in Annexure A. This is left blank, if no value is captured in Annexure A.

(23) Total Amount of Input Tax

Displays the total input tax amount claimed. If the previous box (22) is 0.00, then the total amount of input tax will be the sum of values captured in box 19 + 20 + 22.

In case the previous box (22) is not 0.00 then the total amount of input tax will be the sum of values captured in box 19 + 20 +21 (F). "

(24) Less: Amount of ITC on account of Purchase Return

Displays the input tax credit amount from all purchase returns made for the local taxable purchases of tax rates 0%, 1%, 2% 2.5%,4%,5%, 5.5%, 10%, 14%, 14.5%, 18%,20%, and 22% in the reporting period. It is the value of the VAT ledger credited in all purchase return transactions recorded with Purchase Taxable , Purchase - Works Contract , and Purchase Taxable - Capital Goods as the Nature of transaction .

The purchase return can be recorded using either debit note, journal voucher or receipt note.

(25) Net Amount of Input Tax

Displays the net amount of input tax after deducting input tax from purchase returns. It is the auto calculated value by deducting value in (24) from (23).

(26))Breakup of details of purchase return as specified in Part A, B, C, D & F of Schedule II shown in column 24

(a) Description *

Displays the description of goods purchased within the state. The options available for selection are:

● Taxable Goods : This option is selected for purchase return transactions with Purchase Taxable , Purchase - Works contract , and Purchase Taxable - Capital Goods as the Nature of transaction , and Not Applicable and Change in Consideration as the Nature of Return in the Statutory Details screen of the transaction.

The values are captured VAT rate-wise against the Description , hence each description has to be selected multiple times based on the number of rate of tax.

(b) Rate of tax

Displays the VAT rate for which transactions were recorded with Purchase Taxable , Purchase - Works contract , and Purchase Taxable - Capital Goods as the Nature of transaction , and Not Applicable and Change in Consideration as the Nature of Return . The rates available for selection are 1%, 2%, 2.5%, 5%, 5.5%, 10%, 14%, 14.5%, 20%, and 22%.

(c) Taxable value of goods returned

Displays the assessable value for the description and rate of tax combination selected from transactions recorded with Purchase Taxable , Purchase - Works contract , and Purchase Taxable - Capital Goods as the Nature of transaction , and Not Applicable and Change in Consideration as the Nature of Return .

Tally.ERP 9 displays the assessable value and tax amount for each rate in a different row. In the online form, select the Description and Rate of tax , and enter the Tax value of goods returned . Click Add to add the value. Similarly, enter tax value for each Rate of tax .

(d) Amount of Tax

Displays the tax amount for the description and VAT rate combination selected. The tax amount has to be recorded for each description rate of tax combination before clicking the add button.

(e) Total of (c)

Displays total taxable value of all purchase returns with Purchase Taxable , Purchase - Works contract , and Purchase Taxable - Capital Goods as the Nature of transaction , and Not Applicable and Change in Consideration as the Nature of Return . This is auto computed based on the values in (c) Taxable value of goods returned .

(f) Total of (d)

Displays the tax for all the descriptions and all VAT rates. This is auto computed based on the values entered in (d) Amount of Tax .

(27)Purchase Return of Medicine Specified u/s 9(2)

(a) Description *

Displays the type of dealer while purchasing medicines. The options provided in for selection are:

● First Point of Seller : The assessable value and tax amount from purchase return transactions for medicines with Non Creditable Purchase - Special Goods as the Nature of transaction and Medicine as Type of goods , and First selected as the Point of purchase in the voucher, are captured against this description VAT rate-wise.

● Subsequent Seller : The assessable value from purchase return transactions for medicines with Purchase Exempt as the Nature of transaction and Medicine as Type of goods , and Second, and Subsequent selected as the Point of purchase in the voucher, are captured against this description VAT rate-wise.