Form DVAT 16 (Dadra and Nagar Haveli)

R1.1 Tax Period

From

To

Displays the start and end date of the period for which the Form DVAT 16 is generated.

R1.2 RR No:

Displays the reference number recorded in the field Reference No. in the Print Report screen while printing the Form DVAT 16 .

R1.3 Return Type:

Displays the options Original or Revised as selected in the field Type of Return in the Print Report screen while printing the Form DVAT 16 .

R1.4 Return Date:

Displays the date of return as recorded in the field Date of Filing Return in the Print Report screen while printing the Form DVAT 16 .

R2.1 Registration Certificate No.

Displays the TIN of the company as recorded in the field TIN in the Company VAT Details screen ( F11: Features > Statutory & Taxation ).

R2.2.1 Name of Dealer

Displays the name of the company as recorded in the field Mailing name in the Company Creation / Company Alteration screen.

R2.2.2 Address of Dealer

Displays the address of the company as recorded in the field Address in the Company Creation / Company Alteration screen.

R2.3 Dealer Status

Displays the Status/Designation selected in the Company VAT Details screen ( F11: Features > Statutory & Taxation ).

R3 Description of top 3 items you deal in (In order of volume of sales for the tax period. 1-highest volume to 3-lowest volume)

Displays the names of commodities with highest turnover in the tax period. The names of top 3 commodities is displayed here.

R4 Turnover

Turnover (Rs.)

Output Tax(Rs.)

R4.1 Goods taxable at 1%

Displays the gross assessable value from the sale of goods with 1% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 1% as the tax rate.

Displays the tax amount from the sale of goods with 1% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 1% as the tax rate.

R4.2 Goods taxable at 4%

Displays the gross assessable value from the sale of goods with 4% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 4% as the tax rate.

Displays the tax amount from the sale of goods with 4% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 4% as the tax rate.

R4.2.1 Goods taxable at 5%

Displays the gross assessable value from the sale of goods with 5% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 5% as the tax rate.

Displays the tax amount from the sale of goods with 5% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 5% as the tax rate.

R4.3 Goods taxable at 12.5%

Displays the gross assessable value from the sale of goods with 12.5% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 12.5% as the tax rate.

Displays the tax amount from the sale of goods with 12.5% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 12.5% as the tax rate.

R4.3.1 Goods taxable at 15%

Displays the gross assessable value from the sale of goods with 15% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 15% as the tax rate.

Displays the tax amount from the sale of goods with 15% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 15% as the tax rate.

R4.4 Goods taxable at 20%

Displays the gross assessable value from the sale of goods with 20% tax. It is the gross assessable value from sales transactions recorded with Sales Taxable as the Nature of transaction and 20% as the tax rate.

Displays the tax amount from the sale of goods with 20% tax. It is the tax amount from sales transactions recorded with Sales Taxable as the Nature of transaction and 20% as the tax rate.

R4.5.1 Works contract taxable at 4%

Displays the gross assessable value from works contract sales at 4% tax. It is the gross assessable value from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 4% as the tax rate.

Displays the tax amount from works contract sales at 4% tax. It is the tax amount from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 4% as the tax rate.

R4.5.1.a Works contract taxable at 5%

Displays the gross assessable value from works contract sales at 5% tax. It is the gross assessable value from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 5 % as the tax rate.

Displays the tax amount from works contract sales at 5% tax. It is the tax amount from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 5 % as the tax rate.

R4.5.2 Works contract taxable at 12.5%

Displays the gross assessable value from works contract sales at 12.5% tax. It is the gross assessable value from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 12.5% as the tax rate.

Displays the tax amount from works contract sales at 12.5% tax. It is the tax amount from works contract sales transactions recorded with Sales - Works contract as the Nature of transaction and 12.5% as the tax rate.

R4.5.3 Tax Deducted at Source (TDS)

This field is left blank.

This field is left blank.

R4.6 Exempt sales(Items in Ist Schedule, Labour Job and any other)

Displays the net assessable value of exempt sales. It is the net assessable value from sales and sales related transactions recorded with Sales Exempt and Labour Charges Collected as the Nature of transaction . However, exempt sales of all items are considered when Not Applicable is selected as the Type of exemption in the VAT Details screen of the party ledger master.

R4.7 Goods Manufactured, Processed and assembled by eligible Unit

Displays the net assessable value of exempt sales to eligible units. It is the net assessable value from sales and sales related transactions recorded with Sales Exempt as the Nature of transaction , and Eligible Unit selected as the Type of exemption in the VAT Details screen of the party ledger master.

Others

Displays the gross assessable value from taxable and works contract sales at tax rate other than 1% , 4% , 5% , 12.5% , 15% , and 20% . It is the gross assessable value from transactions recorded with Sales Taxable and Sales - Works contract as the Nature of transaction and tax rate other than 1% , 4% , 5% , 12.5% , 15% , and 20% .

Displays the tax amount from taxable and works contract sales at tax rate other than 1% , 4% , 5% , 12.5% , 15% , and 20% . It is the tax amount from transactions recorded with Sales Taxable and Sales - Works contract as the Nature of transaction and tax rate other than 1% , 4% , 5% , 12.5% , 15% , and 20% .

R4.8 Output tax before adjustments Sub Total(A)

Displays the total of the output tax captured in the above section R4.1 - Others .

R4.9 Adjustment to Output tax(complete schedule 1 to get the Total s1.2 here) (B)

Displays the value from the field S1.2 .

R4.10 Total Output tax (A+B)

Displays the sum total of values from the fields R4.8 - R4.9 .

R5 Turnover of purchase

Purchase(Rs.)

Tax Credits(Rs.)

R5.1 Purchase of capital goods in D&NH

Displays the gross assessable value from the purchase of capital goods to the extent of ITC claimed in purchase invoice. It is the gross assessable value from transactions recorded with Purchase Taxable - Capital Goods as the Nature of transaction .

Displays the tax amount from the purchase of capital goods to the extent of ITC claimed in purchase invoice. It is the tax amount from transactions recorded with Purchase Taxable - Capital Goods as the Nature of transaction .

R5.2 Purchase of other goods in D&NH

Displays the gross assessable value from purchases of other goods. It is the gross assessable value from transactions recorded for other goods with Purchase Taxable and Purchase - Works contract as the Nature of transaction .

Displays the tax amount from purchases of other goods. It is the tax amount from transactions recorded for other goods with Purchase Taxable and Purchase - Works contract as the Nature of transaction .

Others

Displays the net assessable value from exempt and zero rated purchases. It is the net assessable value from transactions recorded with Purchase Exempt , Purchase - Zero Rated , Branch Transfer Inward , and Consignment Transfer Inward as the Nature of transaction .

R5.3 Purchase of non creditable goods in D&NH

Displays the net assessable value and tax amount from non-creditable purchases. It is the net assessable value from transactions recorded with Purchases Non-Creditable and Non Creditable Purchase - Special Goods as the Nature of transaction .

R5.4 Tax credit before adjustments Sub Total(A)

Displays the sum total of input tax from the fields R5.1 - R5.3 .

R5.5 Adjustment to tax credits(complete schedule 1 to get the

Displays the value from the field S2.2 .

R5.6 Total Tax Credits (A+B)

Displays the sum total of value from the fields R5.4 and R5.5 .

R6.1 Net Tax (R4.10)-(R5.5)

Displays the difference of value from the fields R4.10 and R5.6 .

R6.2 Add: Interest, penalty or other government dues

Displays the VAT ledger value from the journal voucher recorded by selecting Increase in Tax Liability as the Nature of adjustment and Interest, Penalty and Other Dues as the Additional Details .

Sample Journal Entry

Dr. Expense ledger

Cr. VAT ledger

R6.3 Less: Tax deducted at source

Displays the VAT ledger value from the journal voucher recorded by selecting Decrease of Output Tax as the Nature of adjustment and TDS Adjustment as the Additional Details .

Sample Journal Entry

Dr. VAT ledger

Cr. Current Assets

R7 Balance (R6.1+R6.2-R6.3)

Displays the sum total of values from R6.1+R6.2-(R6.3) .

The BALANCE ON LINE 7 IS POSITIVE, PAY TAX PROVIDE DETAILS IN THIS BOX

Balance brought forward from line R7

Displays the value from the field R7 , if it is a positive value.

R8.1 Challan number by which payment made

Displays the challan number used to remit tax to the department. It is the number recorded in the field Challan No. in Stat Payment Details screen displayed while setting details for a payment transaction in the Tax Payment Reconciliation report.

R8.2 Date of payment

Displays the challan date used to remit tax to the department. It is the date recorded in the field Challan Date in the Stat Payment Details screen displayed while setting details for a payment transaction in the Tax Payment Reconciliation report.

THE BALANCE ON LINE 7 IS NEGATIVE, PROVIDE DETAILS IN THIS BOX

Balance brought forward from line R7

Displays the value from the field R7 , if it is a negative value.

R9.1 Adjusted against liability under Central Sales Tax

Displays the value of the input tax credit used to adjust against CST payable. It is the value of the journal voucher recorded by debiting the CST ledger and crediting the VAT ledger, with Decrease of Input Tax selected as the Nature of adjustment and Against CST as the Additional Details .

Sample Journal Entry

Dr. CST ledger

Cr. VAT ledger

R9.2 Refund Claimed

Displays the value of the input tax refund. It is the value of the VAT ledger credited in the journal voucher recorded by selecting Refund of Input Tax as the Nature of adjustment .

Sample Journal Entry

Dr. Current Assets

Cr. VAT ledger

R9.3 Balance carried forward to next tax period

Displays the value of the input tax credit carried forward using [Balance brought forward from R7 - (R9.1+R9.2)]

R10 Inter-state trade and exports and imports

Inter-state Sales/Exports

Inter-state Purchase/Imports

R101.1 Stock Transfer outside D&NH - Against F form

Displays the net assessable value from goods transferred outside the state against F form. It is the net assessable value from transactions recorded with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as the Nature of transaction , and F Form as the Form to Receive .

Displays the net assessable value from goods received from outside the state against F form. It is the net assessable value from transactions recorded with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as the Nature of transaction , and F Form as the Form to Issue .

R10.2 Against C Forms

Displays the net assessable value and tax amount from interstate sales against C form. It is the net assessable value from transactions recorded with Interstate Sales - Against Form C , I nterstate Sales Exempt - With Form C , Interstate Sales - E1 , Interstate Sales Exempt - E1 , and Interstate Sales - E2 as the Nature of transaction , and C Form as the Form to Receive .

Displays the net assessable value and tax amount from interstate purchase against C form. It is the net assessable value from transactions recorded with Interstate Purchase Taxable - Against Form C , Interstate Purchase Exempt - With Form C (all Type of Schedule ), Interstate Purchase - E1 , Interstate Purchase Exempt - E1 , and Interstate Purchase - E2 as the Nature of transaction , and C Form as the Form to Issue .

R10.3 Against I Forms

Displays the net assessable value from zero rated interstate sales against I form. It is the net assessable value from transactions recorded with Interstate Sales - Zero Rated as the Nature of transaction , SEZ/STP/EHTP as the Type of exemption (in party master), and I Form as the Form to Receive .

Displays the net assessable value from zero rated interstate purchases against I form. It is the net assessable value from transactions recorded with Interstate Purchase - Zero Rated as the Nature of transaction , SEZ/STP/EHTP as the Type of exemption (in party master), and I Form as the Form to Issue .

R10.4 Against H Forms

Displays the net assessable value from deemed export against H form. It is the net assessable value from transactions recorded with Interstate Deemed Export and Deemed Export as the Nature of transaction and H Form as the Form to Receive .

Displays the net assessable value from purchases for deemed export against H form. It is the net assessable value from transactions recorded with Interstate Purchase Deemed Export and Purchase Deemed Export as the Nature of transaction and H Form as the Form to Issue .

R10.5 Against any other Forms

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This field is left blank.

R10.6 Capital goods

This field is left blank.

Displays the net assessable value and tax amount from transactions recorded with Interstate Purchase - Taxable and Interstate Purchase Exempt as the Nature of transaction , and Capital Goods as the Type of goods .

R10.7 Export to/Import from outside india

Displays the net assessable value from exports. It is the net assessable value from transactions recorded with Exports as the Nature of transaction .

Displays the net assessable value from imports. It is the net assessable value from transactions recorded with Imports as the Nature of transaction .

Others, Please specify

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This field is left blank.

R10.8

This field is left blank.

This field is left blank.

R10.9

This field is left blank.

This field is left blank.

R10.10 Total

Displays the sum total of values from R10.1 to R10.9 in the column Inter-state Sales/Exports.

Displays the sum total of values from R10.1 to R10.9 in the column Inter-state Purchase/Imports.

S1.1 Adjustment to Output Tax

Nature of Adjustment

Increase in Output Tax(A)

Decrease in Output Tax(B)

Sales Cancelled [Section 8(1)(a)]

Displays the decrease in output tax due to cancelled sales. It is the tax amount from credit note recorded with Sales Taxable and Sales Taxable - Works contract as the Nature of transaction , and Cancelled as the Nature of Return .

Nature of Sale Changed [Section 8(1)(b)]

Displays the decrease in output tax due to change in nature of sales. It is the tax amount from the credit note recorded with Sales Taxable and Sales Taxable - Works contract as the Nature of transaction , and Change in Nature as the Nature of Return .

Change in agreed consideration [Section 8(1)(c)]

Displays the increase in output tax due to change in consideration of sale. It is the tax amount from debit notes recorded with Sales Taxable and Sales Taxable - Works contract as the Nature of transaction , and Change in Consideration as the Nature of Return .

Displays the decrease in output tax due to change in consideration of sale. It is the tax amount from credit notes recorded with Sales Taxable and Sales Taxable - Works contract as the Nature of transaction , and Change in Consideration as the Nature of Return .

Goods sold returned [Section 8(1)(d)]

Displays the decrease in output tax due to cancelled sales. It is the tax amount from credit notes recorded with Sales Taxable and Sales Taxable - Works contract as the Nature of transaction , and Not Applicable as the Nature of Return .

Bad debts written off [Section 8(1)(e) and Rule 7A]

Displays the decrease in output tax due to bad debts written off. It is the value of VAT ledger debited in journal voucher recorded with Decrease of Output Tax as the Nature of adjustment and Bad Debts Written Off as Additional Details .

Sample Journal Entry

Dr Expenses

Dr VAT ledger

Cr Party ledger

Bad debts recovered [Rule 7A(3)]

Displays the increase in the output tax due to bad debts recovered. It is the value of the VAT ledger credited in the journal voucher recorded with Increase of Output Tax as the Nature of adjustment and Bad Debts Recovered as Additional Details .

Sample Journal Entry

Dr Cash

Cr Income

Cr VAT ledger

Tax payable on goods held on the date of cancellation of registration [Section 23]

Displays the increase in output tax due to the cancellation of registration and goods held on the date of cancellation. It is the value of the VAT ledger credited in the journal voucher recorded with Increase in Tax Liability as the Nature of adjustment and Tax Payable on Goods Held on the Date of Cancellation of Registration as Additional Details .

Sample Journal Entry

Cr Expense

Dr VAT ledger

Other adjustments, if any(specify)

Displays the increase in output tax due to other reasons. It is the value of the VAT ledger credited in the journal voucher recorded with Increase of Output Tax as the Nature of adjustment and Other Adjustments as Additional Details .

Sample Journal Entry

Dr Party ledger

Cr Sales ledger

Cr VAT ledger

Displays the decrease in output tax due to other reasons. It is the value of the VAT ledger debited in the journal voucher recorded with Decrease of Output Tax as the Nature of transaction and Other Adjustments as Additional Details .

Sample Journal Entry

Dr Sales ledger

Dr VAT ledger

Cr Party ledger

Total

Displays the sum of increase in output tax value.

Displays the sum of decrease in output tax value.

S1.2 Total net Increase/(decrease) in Output Tax (A-B)

Displays the net amount of total of (A) - total of (B) .

S2.1 Adjustment to Tax Credits

Nature of Adjustment

Increase in Tax Credit(C)

Decrease in Tax Credit(D)

Tax credit carried forward from previous tax period

Displays the input tax credit brought forward from previous period. If the returns for previous period is not saved, the closing balance of the VAT ledger at the beginning of the tax period is considered.

Receipt of debit notes from the seller [Section 10(1)]

Displays the increase in tax credit due to the receipt of debit note from the seller for items. It is the value of the VAT ledger debited in the credit note transaction recorded with Receipt of Debit Notes From Seller selected as the Nature of Return .

Receipt of credit notes from the seller [Section 10(1)]

Displays the decrease in tax credit due to receipt of credit note from the seller for items. It is the value of the VAT ledger credited in the debit note transaction recorded with Receipt of Credit Notes From Seller selected as the Nature of Return .

Goods purchased returned or rejected [Section 10(1)]

Displays the decrease in tax credit due to items being returned in the tax period. It is the value of the VAT ledger credited in the debit note transaction recorded with Not Applicable and Change in Consideration as the Nature of Return .

Change in use of goods, for purposes othe than for which credit is allowed [Section 10(2)(a)]

Displays the decrease in tax credit due to change in use of goods, for purposes for which credit is allowed in the return period. It is the value of the VAT ledger credited in journal voucher recorded by selecting Decrease in Input Tax as the Nature of adjustment and Change in Use of Goods, for Purchase Other Than for Which Credit Allowed as Additional Details .

Sample Journal Entry

Dr Purchase ledger

Cr VAT ledger

Change in use of goods, for purposes for which credit is allowed [Section 10(2)(0b]

Displays the increase in tax credit due to change in use of goods, for purposes for which credit is allowed in the return period. It is the value of the VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Change in Use of Goods, for Purchase for Which Credit Allowed as Additional Details .

Sample Journal Entry

Dr VAT ledger

Cr Purchase ledger

Tax credit disallowed in respect of stock transfer out of Dadra & Nagar Haveli [Section 10(3])

Displays the decrease in tax credit due to tax credit disallowed for items. It is the value of the VAT ledger credited in the journal voucher recorded by selecting Reversal of Input Tax as the Nature of adjustment and Tax Credit Disallowed in Respect of Stock Transfer Out of Dadra & Nagar Haveli as Additional Details .

Sample Voucher Entry

Dr Expenses

Cr VAT ledger

Tax credit for Transitional stock held on 1st April, 2005 (Section 14)

Displays the increase in tax credit due to opening stock credit for items. It is the value of the VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Transitional Opening Stock as Additional Details .

Sample Journal Entry

Dr VAT ledger

Cr Purchase ledger

Tax credit for purchase of second-hand goods (Section 15)

Displays the increase in tax credit due to purchase of second-hand goods. It is the value of the VAT ledger debited in journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Tax Credit for Purchase of Second-Hand Goods as Additional Details .

Sample Journal Entry

Dr VAT ledger

Cr Purchase ledger

Tax credit for goods held on the date of withdrawal from Composition Scheme [Section 16(2)]

Displays the increase in tax credit stock held on the date of withdrawal from composition scheme for items. It is the value of the VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Switch Over as Additional Details .

Sample Journal Entry

Dr VAT ledger

Cr Purchase ledger

Tax credit for trading stock and raw materials held at the time of registration (Section 20)

Displays the increase in tax credit for trading stock held at the time of VAT registration. It is the value of the VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Opening Stock as Additional Details .

Sample Journal Entry

Dr VAT ledger

Cr Purchase ledger

Tax credit disallowed for goods lost or destroyed (Rule 7)

Displays the decrease in tax credit due to tax credit disallowed for items lost or destroyed. It is the value of the VAT ledger credited in the journal voucher recorded by selecting Reversal of Input Tax as the Nature of adjustment and Tax Credit Disallowed for Goods Lost Or Destroyed as Additional Details .

Sample Voucher Entry

Dr Expenses

Cr VAT ledger

Balance tax credit on capital goods [Section 9(9)(a)]

Displays the value of the VAT ledger debited in the journal voucher recorded by selecting Input Tax Credit Admitted On Capital Goods as the Nature of adjustment .

Sample Journal Entry

Dr VAT ledger

Cr Current Assets

Other adjustments, if any (Specify)

Displays the value of the VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as the Nature of adjustment and Other Adjustments as Additional Details .

Sample Journal Entry

Dr Purchase ledger

Dr VAT ledger

Cr Party ledger

Displays the value of the VAT ledger credited in the journal voucher recorded by selecting Decrease of Input Tax as the Nature of adjustment and Other Adjustments as Additional Details .

Sample Journal Entry

Dr. Party ledger

Cr. Purchase ledger

Cr. VAT ledger

Total

Displays the sum total of all increases in tax credit.

Displays the sum total of all decreases in tax credit.

S2.2 Total net Increase/(decrease) in Tax Credits (C-D)

Displays the net increase or decrease in tax credit.