Exporting e-VAT Form 201 (Odisha)

Part A

Original / Revised

Displays the type of return.

If revised Date of filing of Original Return

Displays the date of original return entered in the Export Report screen.

Acknowledgement No.

Displays the acknowledgement no. of the original return entered in the Export Report screen.

Attach a note explaining Reason for Revised Return

Displays a note explaining the reason for revising the returns entered in Export Report screen.

01. TIN

Displays the TIN entered in Company VAT Details screen of Statutory & Taxation features.

02. Period covered by this return - From and To

Displays the From and To dates of the return period.

03. Name and style of business

This field is currently left blank.

04. If you have made no purchase as well as no sale, mark this box "X"

Displays No if there are no purchases or sales made during the return period.

Displays Yes if there are any purchases or sales made during the return period.

05. Input tax carried forward from previous tax period

Displays the input tax carried forward from the previous tax period. For a new company the debit value of the VAT duty ledger is considered.

PART -B

Purchases and receipts during the period covered by this return

I. Within the State (Excluding capital goods & goods meant for sale by transfer of right to use)

Price/Value excluding Tax (in Rs) "A"

VAT Paid "B"

06. Purchase of goods exempt from tax

Displays the assessable value of purchases with Purchase Exempt selected as the Nature of transaction .

07. (i) Purchase of goods at 1% tax rate on Tax Invoice

Displays the assessable value of purchases at 1% tax rate from regular dealers with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

Displays auto calculated value.

(ii)  Purchase of goods at 2% tax rate on tax invoice

Displays the assessable value of purchases at 2% tax rate from regular dealers, with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

Displays auto calculated value.

8 (i) Purchase of goods at 5% tax rate excluding MRP goods on tax Invoice

Displays the assessable value of purchases at 5% tax rate from regular dealers, with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

8 (ii) Purchase of MRP goods at 5% on MRP value of tax invoice

Displays the assessable value of all purchases at 5% tax rate from regular dealers, with:

● Purchase Taxable selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

Displays auto calculated value.

8(iii) Total ((i) + (ii))

Displays auto calculated value.

Displays auto calculated value.

8(iv) Purchase value of MRP goods at actual purchase price

Displays the assessable value of all purchases from regular dealers, with:

● Purchase Exempt selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

9(A) (i) Purchase of goods at 13.5% tax rate excluding MRP goods on Tax Invoice

Displays the assessable value of purchases at 13.5% tax rate from regular dealers, with Purchase Taxable and Purchase - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(ii) Purchase of goods at 13.5% MRP value on tax invoice

Displays the assessable value of all purchases at 13.5% tax rate from regular dealers, with:

● Purchase Taxable selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

(iii) Total ((i) + (ii))

Displays auto calculated value.

Displays auto calculated value.

(iv) Purchase value of MRP goods at actual purchase price

Displays the assessable value of all purchases from regular dealers, with:

● Purchase Exempt selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

(v) Purchase of goods at 14.5% excluding MRP goods on tax invoice

Displays the assessable value of purchases at 14.5% tax rate from regular dealers, with:

● Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

Displays auto calculated value.

(vi) Purchase of MRP goods at 14.5% on MRP value on tax invoice

Displays the assessable value of all purchases at 14.5% tax rate from regular dealers, with:

● Purchase Taxable selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

(vii) Total (v) + (vi)

Displays auto calculated value.

Displays auto calculated value.

(viii) Purchase value of MRP goods at actual purchase price

Displays the assessable value of all purchases from regular dealers, with:

● Purchase Exempt selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

(ix) Purchase of goods at 50% tax rate excluding MRP goods on tax invoice

Displays the assessable value of purchases at 50% tax rate from regular dealers, with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

Displays auto calculated value.

(x) Purchase of goods at 50% on MRP value on tax invoice

Displays the assessable value of all purchases at 50% tax rate from regular dealers, with:

● Purchase Taxable selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

(xi) Total ((v) +(vi))

Displays auto calculated value.

Displays auto calculated value.

(xii) Purchase value of MRP goods at actual purchase price

Displays the assessable value of all purchases from regular dealers, with:

● Purchase Exempt selected as the Nature of transaction .

● Nature of goods set to MRP Goods .

9B.(i)  Purchase of goods at 10% tax rate on tax invoice

Displays the assessable value of purchases at 10% tax rate from regular dealers with Purchase Taxable and Purchase - Works contract selected  as the Nature of transaction .

Displays auto calculated value.

(ii) Purchase of goods at 25% tax rate on tax invoice

Displays the assessable value of purchases at 25% tax rate from regular dealers with Purchase Taxable and Purchase - Works contract selected as the Nature of transaction .

10. Purchase of Schedule 'C' goods

Displays the assessable value of purchase of Schedule C goods at any tax rate from regular dealers, with Non Creditable Purchase selected as the Nature of transaction .

11. Any other receipts/purchases not specified above (Please specify)

Displays the assessable value of purchases from regular dealers, with Purchase Others selected as the Nature of transaction .

II. From outside the State (Excluding capital goods and goods meant for sale by transfer of right to use)

Value (in Rs)

12. Purchase of goods in the course of inter-state trade

Displays the assessable value of purchases at any tax rate, with:

● Interstate Purchase - Against Form C or Interstate Purchase - Taxable selected as the Nature of transaction .

● Party ledger with Type of dealer set to Regular .

13. Purchase of goods in the course of Import into India

Displays the assessable value of purchases from any type of dealer, with Imports or Purchase High Seas selected as the Nature of transaction .

14. Receipt of goods other than by way of purchases by stock transfer

Displays the assessable value of purchases, with:

● Interstate Branch Transfer Inward selected as the Nature of transaction .

● Party ledger with Type of dealer set to Regular .

15. Receipt of goods other than by way of purchases as consignment agent

Displays the assessable value of purchases, with:

● Interstate Consignment Transfer Inward selected as the Nature of transaction .

● Party ledger with Type of dealer set to Regular .

16. Total value of goods purchased / received during the period covered by this return.(Add value in column-A  at Sl. No.6  + 7(i) + 7(ii) + 8(i) + 8(iv)+ 9A(i) + 9A(iv) + 9A(v)+9A(viii)+9A(ix)+9A(xii)+9B (i)+9B(ii) and from 10 to 15)

Displays auto calculated value.

Capital goods and goods meant for sale by way of transfer of right to use

III. Within the State

Value (in Rs)

17. (i) Purchase / receipt value of capital goods

Displays the assessable value of purchases from regular dealers, with Purchase Taxable - Capital Goods selected as the Nature of transaction .

(ii) Purchase / receipt value of goods for sale by transfer of right to use

Displays the assessable value of purchases from regular dealers, with

● Purchase Transfer of Right to Use selected as the Nature of transaction .

● Type of goods set to Capital Goods .

IV. From outside the state

Value (in Rs)

18. (i)  Purchase / receipt value of capital goods

Displays the assessable value of purchases from regular dealers, with Interstate Purchase - Against Form C or Interstate Purchase - Taxable selected as the Nature of transaction .

18. (ii) Purchase / receipt value of goods for sale by transfer of right to use

Displays the assessable value of purchases from regular dealers, with:

● Interstate Purchase Transfer of Right to Use selected as the Nature of transaction .

● Type of goods set to Capital Goods .

19. Total value of goods purchased / received including capital goods and goods meant for sale by way of transfer of right to use (16+17(i)+17(ii)+18(i)+18(ii))

Displays auto calculated value.

VAT Paid "B"

20. Total amount of Input tax [05+07(i)(B)+ 07(ii)(B)+08(i)(B)+09A(i)(B)+09A(v)B+09A(ix)+9B(i)B]+9B(ii)B]

Displays auto calculated value.

21. Less (i) Non-Creditable amount of input tax in respect of despatch of goods otherwise than by way of sales (Box6(9)  of Annexure I)

Displays the credit value of input VAT entered in a journal voucher for reversing input stock transfers .

(ii) Reduction of ITC in excess of CST payable, as per clause (d) to the proviso in sub-section (3) of Section 20 (as at serial 5 of Annexure II or Sl. No. 8 of Annexure-II-A)

Displays the credit value of input VAT entered in a journal voucher for reversing input tax on interstate sales .

(iii) Reduction of ITC for sale value less than corresponding purchase value as per sub-section (8-a) of Section 20 (total of column 7(e) of the table in Annexure VI or column 9(v) of Annexure VI-A whichever is applicable)

Not applicable.

(iv) ITC to be reversed for other reasons (as per column8-D of Annexure -VII)

Displays the total value VAT as per box 8D of Annexure VII.

(v) VAT paid on goods for use in mining, generation of electricity including captive power plant.

Displays the credit value of input VAT entered in a journal voucher for reversing input tax on goods used in mining and electricity .

(vi) VAT paid on goods which are not input

Displays the credit value of input VAT entered in a journal voucher for reversing input tax on other purchases .

22 Total reduction of ITC (21(i) + (ii) + (iii) + (iv) + (v) + (vi))

Displays auto calculated value.

23. Net Input Tax (20-22)

Displays auto calculated value.

24. Decrease of ITC due to receipt of credit note [Strike out which is not applicable]

[box (4)(viii) of Table-II of Annexure-V]

Displays the input VAT amount entered in debit note or journal voucher with Purchase Taxable selected as the Nature of transaction .

25. Increase of ITC due to receipt of debit note

[box (6)(viii) of Table-II of Annexure-V]

Displays the input VAT amount entered in credit note or journal voucher, with Purchase Taxable selected as the Nature of transaction .

26. * Creditable amount of input tax in respect of purchase of capital goods (refer sub rule (2) of rule 11.

(box 11 of Annexure-III)

Displays the available input tax credit entered in journal voucher using Input Tax Credit Admitted On Capital Goods as the Nature of Adjustment .

27. ** Creditable amount of input tax in respect of goods, the right to use of which has been transferred.

(box 5 of Annexure III-A) (see rule-13)

Displays the available input tax credit entered in journal voucher using Adjustment of ITC Towards Transfer Rights and Adjustment Towards Transfer Rights - Previous Return as the Nature of Adjustment .

28. Creditable amount of input tax on the stock held on the date of registration/eligible date for conversion from SRIN to TIN

(Refer to Form VAT 608-A issued)

Displays the available input tax credit entered in journal voucher for adjusting increase in input VAT towards opening stock .

29. Total creditable Input Tax [(23-24)+25+26+27+28]

Displays auto calculated value.

Part - C

Sales/despatch/purchase subject to levy of tax under section 12, during the period covered by this return

(Output)

(Works Contractors to workout TTO in Annexure - IV and show the break up TTO against Sl. 33 and 35 and to total TTO at Serial No. 41.)

Value in Rupees excluding (in Rs) Tax "A"

VAT Due "B"

30. Sales subject to zero-rate

(i) Sales in the course of export out of India

Displays the assessable value of sales with Exports selected as the Nature of transaction .

(ii) Sales in the course of import into India

Displays the assessable value of sales with Sales High Seas selected as the Nature of transaction .

(iii) Sales in the course of inter-state trade or commerce

Displays the assessable value of sales with Interstate Sales - Taxable , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales Exempt - E1 , and Interstate Sales - E2 selected as the Nature of transaction .

(iv) Sale to a dealer under SEZ / STP / EHTP (See explanation to section 18)

Displays the assessable value of sales with Sales Zero Rated and Interstate Sales - Zero Rated selected as the Nature of transaction .

(v) Sale to a EOU (See explanation to section 18)

Displays the assessable value of sales with Deemed Export and Interstate Deemed Export selected as the Nature of transaction .

(vi) Total [(i)+(ii)+(iii)+(iv)+(v)]

Displays auto calculated value.

31. Despatch of goods to outside the state otherwise than by way of sale - by way of Branch transfer / Consignment sales

Displays the assessable value of sales with Interstate Branch Transfer Outward , and Interstate Consignment Transfer Outward selected as the Nature of transaction .

32. Sale of goods exempt from tax

Displays the assessable value of sales with Sales Exempt selected as the Nature of transaction .

33. (i) Sales at 1% tax rate

Displays the assessable value of sales at 1% tax rate with Sales Taxable selected as the Nature of transaction .

Displays auto calculated value.

(ii) Sales at 2% tax rate

Displays the assessable value of sales at 2% tax rate with Sales Taxable selected as the Nature of transaction .

Displays auto calculated value.

(iii) Sales at 5% tax rate (excluding sale of goods on which tax payable on MRP)

Displays the assessable value of sales at 5% tax rate with Sales Taxable and Sales - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(iv) Sales at 10% tax rate

Displays the assessable value of sales at 10% tax rate with Sales Taxable and Sales - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(v) Sales at 14.5% tax rate (excluding sale of goods on which tax payable on MRP)

Displays the assessable value of sales at 14.5% tax rate with Sales Taxable and Sales - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(vi) Sales at 25% tax rate

Displays the assessable value of sales at 25% tax rate with Sales Taxable and Sales - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(vii) Sales at 50% tax rate (excluding sale of goods on which tax payable on MRP)

Displays the assessable value of sales at 50% tax rate with Sales Taxable and Sales - Works Contract selected as the Nature of transaction .

Displays auto calculated value.

(viii) Sale of goods (excluding goods in Schedule C) at such other rate under section 17-A.

Displays the assessable value of sales with Sales Taxable selected as the Nature of transaction .

Displays the total tax amount entered in the transactions.

(ix) Total

Displays auto calculated value.

Displays auto calculated value.

34. Sub total [32+33(ix)]

Displays auto calculated value.

Displays auto calculated value.

35. Purchase/receipt of goods subject to tax on purchase price under section 12.

Displays the credit value of tax entered in journal voucher with Tax on URD Purchase selected as the Nature of Adjustment .

36. Sale of Schedule "C" goods (other than 1st point)

Displays the assessable value of sales made by selecting:

● Sales Exempt as the Nature of Transaction .

● Schedule C as the Schedule in the VAT Details screen.

37. Sale of goods on which tax has been paid on maximum retail price (actual sale value) (i) at 5% tax rate.

Displays the assessable value of sales at 5% tax rate with:

● Sales Exempt selected as the Nature of transaction

● MRP Goods as the Nature of Goods .

(ii) at 14.5% tax rate

Displays the assessable value of sales at 14.5% tax rate, with:

● Sales Exempt selected as the Nature of transaction

● MRP Goods as the Nature of Goods .

(iii) at 50% tax rate

Displays the assessable value of sales at 50% tax rate with:

● Sales Exempt selected as the Nature of transaction

● MRP Goods as the Nature of Goods .

(iv) Total

Displays auto calculated value.

* In case there is purchase of capital goods from within the state please furnish information in Annexure - III

** In case, there is a transfer of right to use of any goods for any purpose, whether or not for a specified period , for cash, deferred payment or other valuable consideration, please furnish information in Annexure III-A

38. Sale of goods on MRP(value as per MRP)

(i) at 5% tax rate

Displays the assessable value of sales at 5% tax rate, with

● Sales Taxable selected as the Nature of transaction .

● MRP Goods as the Nature of Goods .

Displays auto calculated value.

(ii) at 14.5% tax rate

Displays the assessable value of sales at 14.5% tax rate, with:

● Sales Taxable selected as the Nature of transaction .

● MRP Goods as the Nature of Goods .

Displays auto calculated value.

(iii) at 50% tax rate

Displays the assessable value of sales at 50% tax rate, with:

● Sales Taxable selected as the Nature of transaction .

● MRP Goods as the Nature of Goods .

Displays auto calculated value.

(iv) Total

Displays auto calculated value.

Displays auto calculated value.

39. Sale of goods in Schedule "C" at first point

(i) at 20% tax rate

Displays the assessable value of sales at 20% tax rate, with:

● Sales Taxable selected as the Nature of transaction .

● Schedule C selected as the Schedule in the VAT Details screen.

Displays auto calculated value.

(ii) at 26% tax rate

Displays the assessable value of sales at 26% tax rate, with:

● Sales Taxable selected as the Nature of transaction .

● Schedule C as the Schedule in the VAT Details screen.

Displays auto calculated value.

(iii) at 35% tax rate

Displays the assessable value of sales at 35% tax rate, with:

● Sales Taxable selected as the Nature of transaction .

● Schedule C as the Schedule in the VAT Details screen.

Displays auto calculated value.

(iv) At such other rate as prescribed under section 17-A.

Displays the assessable value of sales at any other tax rate , with:

● Sales Taxable selected as the Nature of transaction .

● Schedule C as the Schedule in the VAT Details screen.

Displays auto calculated value.

(v) Total

Displays auto calculated value.

Displays auto calculated value.

40. Total value of sale and despatch

Sl. No. 30(vi)(A) + 31(A) + 34(A) + 35(A) + 36(A) + 37(v)(A)]

Displays auto calculated value.

41. Taxable Turnover (TTO)

(Sl. No. 33(ix)(A)+35(A)+ 38(iv) (A))+39(v)(A)

Displays auto calculated value.

VAT Due "B"

42. Total output Tax

[Sl. No. 34(B)+ 35(B)+ 38(iv)(B)+ 39(v)(B)]

Displays auto calculated value.

43. Decrease of output tax due to issue of credit note

[As at Box 4(x) of Table-IV of Annexure-V]

Displays auto calculated value.

44. Increase of output tax due to issue of debit note

[As at Box 6(x) of Table-IV of Annexure-V]

Displays auto calculated value.

45. Output tax after adjustment of credit note and debit note (42 – 43 +44)

Displays auto calculated value.

46. Net tax payable (45 - 29) (if 45 > 29)

Displays auto calculated value.

47. Interest payable u/s 34

Displays the credit value entered in the journal voucher for adjusting towards interest payable .

48. Total tax and interest (46+47)

Displays auto calculated value.

49. Excess Amount of Input Tax credit (29 - 45) (if 29 > 45)

Displays the excess input tax credit obtained after deducting the output VAT from input tax credit when the input VAT is more than output VAT.

50. ITC adjusted against CST payable during the tax period

(put the amount of CST payable in the box)

Displays the credit value of input VAT entered in a journal voucher adjusting towards CST .

51. Balance ITC after adjustment of CST (49-50)

Displays auto calculated value.

Refund claim under Rule 65 and Rule 66

52. Amount of refund claimed (i) as per Rule 65

Displays the debit value of VAT entered in a journal voucher for adjusting towards refund of input tax as per rule 65 .

(ii) as per Rule 66

Displays the debit value of VAT entered in a journal voucher for adjusting towards refund of input tax as per rule 66 .

(iii) Total ((i)+(ii)

Displays auto calculated value.

53. Balance ITC after refund claim (51-52(iii))

Displays auto calculated value.

54. Amount disallowed from the refund claim but allowed to be credited to ITC as per refund sanction order, if any.

(refund sanction order, if any, passed during the tax period to allow such ITC) (order copy to be enclosed)

Displays the debit value of VAT entered in the journal voucher to account for VAT refund .

55. Total ITC to be carried forward (53+54)

Displays auto calculated value.

Part D

56. Details of Tax Deposited

Displays the Type of Instrument , Name of Issuing Bank / office , No. , Date , and Amount entered in the Tax Payment Reconciliation screen for payments made towards VAT , TDS and c heck gate.

57. Information on use of invoices for the tax period

Displays the month-wise break-up of retail invoice issued.

List showing sale of goods to registered dealers of Odisha on tax invoice (dealer wise information) (attach separate sheet, if necessary)

Displays the sales annexure values.

List showing Purchase of goods from registered dealers of Odisha on tax invoice (dealer wise information) (attach separate sheet, if necessary)

Displays the purchase annexure values.