Exporting e-VAT Form 205 (Gujarat)

Form 205 is an annual return that has to be submitted to the department by registered dealers only. The form is available for submission in electronic forms. The due date for submission for the returns is 30th June of the company financial year if the company's turnover is less than 1 crore, if it is more than 1 crore, then the due date for submission is 31st December.

To export data to Form 205 template,

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form 205. The Form 205 report appears.

2. Press Ctrl+E to display the Export Report screen.

3. Press Enter to export data.

The data gets exported to the e-return template.

Form Description - Form 205 (Gujarat)

A brief explanation about the form fields is given below:

Field Name	Description
Part I
Basic Details
Date of original return (dd/mm/yyyy or dd-mon-yyyy)	Displays the Date of Original Return entered in the Export Report screen.
Acknowledgement No. of original return	Displays the Ack. No. of Original Return entered in the Export Report screen.
Attach a note explaining the revisions	Displays the Note for Explaining the Revisions entered in Export Report screen.
Turnover of sales and purchases
Description of sales and purchases	Sales	Purchase
01 Total turnover.	Displays the gross value of transactions recorded using any of the Nature of Transactions provided for sales. (assessable value of sales + VAT + additional tax)	Displays: ● The gross value of transactions recorded using any of the Nature of Transactions provided for purchase. (assessable value of purchases + VAT + additional tax) ● The credit value of journal voucher recorded for other adjustments related to reversal of input tax. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Others for Additional Details. 6. Debit the ledger grouped under Current Assets. 7. Credit the input VAT ledger. 8. Enter the tax and commodity details in VAT Details screen. 9. Credit the additional tax ledger. 10. Set the option Provide VAT Details to Yes. 11. Enter the period for which the adjustment entry is being recorded in Refund Adjustment Details screen. 12. Accept the journal voucher.
02 Deduct
02.1 Exempted from tax under section 5(1)	Displays the net assessable value of sales with Sales Exempt selected as the Nature of Transaction. (sales - sales returns)	Displays the net assessable value of purchase with Purchase Exempt selected as the Nature of Transaction. (sales - sales returns)
02.2 Exempted from tax under section 5(2)	Displays the net assessable value of sales with Sales Zero Rated or Sales - Others selected as the Nature of Transaction. (sales - sales returns)	Displays the net assessable value of purchase with Purchase - Zero Rated or Purchase Others selected as the Nature of Transaction. (sales - sales returns)
02.3 Branch transfer or consignment to and from outside the State.
(a) of the goods manufactured	Displays the net assessable value of sales with Interstate Branch Transfer Outward or Interstate Consignment Transfer Outward selected as the Nature of Transaction. (sales - sales returns) More Information: ● The stock item or stock group has to be tagged as Manufactured to be included in this category. To classify a stock item or stock group as manufactured goods 1. Click F12: Configure from the VAT Details screen of stock item or stock group. 2. Set the option Enable Nature of Goods? to Yes. 3. Select Manufactured as the Nature of Goods. 4. Press Ctrl+A to accept the VAT Details screen and stock item or stock group master. ● F Form has to be selected as the Form to Receive in the sales invoice. To select a declaration form in the sales invoice, enable the option Provide VAT Details in the sales invoice. The fields Form to Receive, Form Series No., Form No. and Date are available to record the F Form details.	Not Applicable
(b) Other than (a) above	Displays the net assessable value of sales with Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward, Branch Transfer Outward or Consignment Transfer Outward selected as the Nature of Transaction. (sales - sales returns) More Information: F Form has to be selected as the Form to Receive in the sales invoice. To select a declaration form in the sales invoice, enable the option Provide VAT Details in the sales invoice. The fields Form to Receive, Form Series No., Form No. and Date are available to record the F Form details.	Displays the net assessable val ue of purchases with Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward, Branch Transfer Inward or Consignment Transfer Inward selected as the Nature of Transaction. (purchase - purchase returns) More Information: ● F Form has to be selected as the Form to Issue in the purchase invoice. To select a declaration form in the purchase invoice, enable the option Provide VAT Details in the purchase invoice. The fields Form to Issue, Form Series No., Form No. and Date are available to record the F Form details.
02.4 Purchases not qualifying for tax credit as per section 11(8) read with Section 11(5).	Not Applicable	Displays: ● Displays the net assessable value of purchases with Purchases Non-Creditable selected as the Nature of Transaction. (sales - sales returns) ● The debit value of journal voucher recorded for reversal of input tax on purchases not qualifying for tax credit. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Purchases Not Qualifying for Tax Credit for Additional Details. 6. Debit the purchase ledger with Nature of Transaction - Purchases Non-Creditable. 7. Credit the purchase ledger with Nature of Transaction - Purchase Taxable. 8. Credit the input VAT ledger. 9. Enter the tax Rate and Assessable Value in VAT Details screen. 10. Credit the additional tax ledger. 11. Press Ctrl+A to accept the journal voucher.
02.5 Reduction as per item 37 of Annexure-III	Displays auto-calculated value.	Displays auto-calculated value.
02.6 Charges towards labour, service and other charges referred to in sub-clause (c) of clause (30) of section 2	Displays the labour charges entered in sales invoice with any of the following Nature of Transactions: ● Sales - Works Contract Amount specified as deduction in Deduction Claimed for Tax Calculation screen of invoice is captured as labour charges. ● Labour Charges Collected Assessable value of sales is captured.	Displays the labour charges entered in purchase invoice with Purchase - Works Contract as the Nature of Transaction. Amount specified as deduction in Deduction Claimed for Tax Calculation screen of invoice is captured as labour charges.
Total of (02.1) to (02.6)	Displays auto-calculated value.	Displays auto-calculated value.
03 Net Taxable Turnover (01-02)	Displays auto-calculated value.	Displays auto-calculated value.
Part II
Output Tax	Displays details of the following transactions: ● Taxable sales and works contract. ● Displays details of tax rate, assessable value for additional tax, commodity name and commodity code (stock items) entered for sales with any of the following Nature of Transactions: o Sales Taxable with any tax rate. o Sales - Works Contract with 1%, 4%, 5% and 12.5% tax rates. ● Journal voucher recorded for tax on purchases made from unregistered dealers. To account for purchase tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Tax on URD Purchase as the Nature of Adjustment. 5. Debit the ledger grouped under Current Assets. 6. Credit the purchase tax ledger (grouped under Duties & Taxes with Type of Duty/Tax set to VAT and Use for Purchase Tax set to Yes). 7. Enter the tax rate, assessable value for additional tax, commodity name and commodity code in VAT Details screen. These details are displayed in relevant fields of Part II. 8. Press Ctrl+A to accept.
Rate of Tax*	Displays the rate at which output VAT is calculated in sales transactions. If the tax rate matches with the rates provided in drop-down list of template, the same appears here.
Tax Type*	Displays the type of tax selected in the transaction. In VAT ledger grouped under Duties & Taxes, if the option Use for Purchase Tax is: ● Enabled, Purchase Tax gets selected in the template. ● Disabled, Output VAT gets selected in the template.
Commodity*	Displays the Commodity Name: ● Predefined for the stock item selected in the sales transaction. ● Entered in the sub-screen displayed on crediting VAT and purchase tax ledger in journal voucher. Based on the commodity name, the information is displayed either in single row or multiple rows. In a transaction, : ● If multiple stock items are predefined with the same commodity name and single tax rate, the commodity name appears in one row. ● If multiple stock items are predefined with different commodity names and multiple tax rates, each commodity name appears in a separate row.
HSN Code	Displays the Commodity Code: ● Predefined in VAT Details screen of stock item selected in the sales transaction. ● Entered in the sub-screen displayed on crediting VAT and purchase tax ledger in journal voucher.
Turnover excluding tax.*	Displays the assessable value: ● Of stock item selected in the sales transaction. ● Entered in sub-screen displayed on crediting VAT and purchase tax ledger in journal voucher.
Tax payable.*	Displays auto-calculated value.
Additional Tax	Displays auto-calculated value.
Total Turnover including tax.*	Displays auto-calculated value.
Part III
Input Tax
05 Purchase of capital goods from registered dealers	Displays details of the following transactions: ● Purchase of capital goods recorded in voucher mode. Capital Goods ledger should be grouped under Fixed Assets and the option: ● Is VAT/CST Applicable? must be set to Applicable. ● Set/Alter VAT Details? must be enabled. In VAT Details screen of capital goods ledger, the option: ● Nature of Transaction must be set to Purchase Taxable - Capital Goods ● Tax Rate must be defined as 4% or 12.5% Voucher total (assessable value + VAT + additional tax) appears here. ● Reversal of input tax credit on capital goods. To record the reversal of input tax on capital goods 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Capital Goods for Additional Details. 6. Debit the ledger grouped under Current Assets. 7. Credit the input VAT ledger. 8. Enter the tax rate, assessable value for additional tax, commodity name and commodity code in VAT Details screen. 9. Credit the additional tax ledger. 10. Press Ctrl+A to accept. Credit values of VAT and additional tax are displayed here.
06 Purchase of taxable goods other than capital goods from registered dealers	Displays the: ● Gross invoice value of purchases with Purchase Taxable or Purchase - Works Contract selected as the Nature of Transaction. Tax rate at which VAT is calculated in the transaction appears here. If the tax rate matches with the rates provided in drop-down list of template, the same appears here. ● Credit value of purchase, VAT and additional tax entered in journal voucher to reverse input tax on purchases which do not qualify for tax credit. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Purchases Not Qualifying for Tax Credit for Additional Details. 6. Debit the purchase ledger with Nature of Transaction - Purchases Non-Creditable. 7. Credit the purchase ledger with Nature of Transaction - Purchase Taxable. 8. Credit the input VAT ledger. 9. Enter the tax Rate and Assessable Value in VAT Details screen. 10. Credit the additional tax ledger. 11. Press Ctrl+A to save.
07 Purchase of taxable goods from a person other than registered dealers	Displays the assessable value of purchase entered for purchase tax ledger in journal voucher. To account for purchase tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Tax on URD Purchase as the Nature of Adjustment. 5. Debit the input VAT ledger. 6. Enter the tax Rate and Assessable Value in the VAT Details screen. 7. Debit the additional tax ledger. 8. Credit the purchase tax ledger (grouped under Duties & Taxes with Type of Duty/Tax set to VAT, and Use for Purchase Tax set to Yes). 9. Enter the tax Rate, Assessable value, Commodity Name and Commodity Code in the VAT Details screen. 10. Press Ctrl+A to accept.
Total of input tax	Displays auto-calculated value.
Calculation of input tax credit	Displays details of the following transactions: ● Taxable purchases and works contract ● Details of tax rate, assessable value, commodity name and commodity code (stock items) entered for purchases with Purchase Taxable or Purchase - Works Contract as Nature of Transaction. ● Purchase of Capital Goods Capital goods ledger should be grouped under Fixed Assets and the option: ● Is VAT/CST Applicable? must be set to Applicable. ● Set/Alter VAT Details? must be enabled. In VAT Details screen of capital goods ledger, the option: ● Nature of Transaction must be set to Purchase Taxable - Capital Goods. Voucher total (assessable value + VAT + additional tax) appears here. ● Journal voucher recorded for reversal of input tax on: On crediting input VAT ledger in journal voucher, a sub-screen appears to provide details of tax rate, assessable value for additional tax, commodity name and commodity code. These details are displayed in relevant columns of this section. o Capital Goods. To record the reversal of input tax on capital goods 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Capital Goods for Additional Details. 6. Debit the ledger grouped under Current Assets. 7. Credit the input VAT ledger. 8. Enter the tax rate, assessable value for additional tax, commodity name and commodity code in VAT Details screen. 9. Credit the additional tax ledger. 10. Press Ctrl+A to accept. o Purchases which do not qualify for tax credit. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Purchases Not Qualifying for Tax Credit for Additional Details. 6. Debit the purchase ledger with Nature of Transaction - Purchases Non-Creditable. 7. Credit the purchase ledger with Nature of Transaction - Purchase Taxable. 8. Credit the input VAT ledger. 9. Enter the tax Rate and Assessable Value in VAT Details screen. 10. Credit the additional tax ledger. 11. Press Ctrl+A to accept.
Rate of Tax (input tax)*	Displays the rate of tax at which input VAT is calculated in purchase transactions. If the tax rate matches with the rates provided in drop-down list of template, the same appears here.
Commodity*	Displays the commodity name: In a transaction, if multiple stock items are predefined with: ● Same commodity name and single tax rate, the commodity name appears in one row. ● Different commodity names and multiple tax rates, each commodity name appears in separate row. ● Predefined for the stock item selected in the purchase transaction. ● Entered in the sub-screen displayed on crediting VAT ledger in journal voucher.
HSN Code	Displays the commodity code: ● Predefined in VAT Details screen of stock item selected in the purchase transaction. ● Entered in the sub-screen displayed on crediting VAT ledger in journal voucher.
Turnover of Purchases*	Displays the assessable value: ● Of stock item selected in the purchase transaction with Purchase Taxable and Purchase Taxable - Works Contract as the Nature of Transaction. ● Entered in sub-screen displayed on crediting VAT ledger in journal voucher.
Tax charged in respect of item 5 & 6*	Displays the total of input VAT.
Additional Tax	Displays auto-calculated value.
Total of Input Credit*	Displays auto-calculated value.
Total (Tax + Additional tax)	Displays auto-calculated value.
Tax payable on the purchases of taxable goods under section 9	Displays auto-calculated value.
Tax paid under the Gujarat Tax on Entry of Specified Goods into Local Areas Act. 2001(Guj.22 of 2001)	Displays debit value of VAT and additional tax entered in journal voucher as reducing tax liability on entry tax. To record journal voucher for entry tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reducing Tax Liability as the Nature of Adjustment. 5. Select Entry Tax for Additional Details. 6. Debit the input VAT and additional tax ledgers. 7. Credit the ledger grouped under Current Assets. 8. Press Ctrl+A to accept.
08 Input Tax Credit	Displays auto-calculated value.
Part IV-V-VI
Tax Credit
Description of tax credit
09 Tax Credit brought forward from previous tax period	If there is excess tax credit in the previous tax period, the amount appears automatically.
10 Tax credit as per 8	Displays auto-calculated value.
Total (09 + 10)	Displays auto-calculated value.
Adjustment of tax on purchase as per Annexure II	Displays auto-calculated value.
11 Gross tax credit	Displays auto-calculated value.
12 Reduction in tax credit:
12.1 Under section 11(3)(b)(i) (other than 12.2 below)	Displays credit value of VAT and additional tax entered in journal voucher for reversing tax on stock transfers. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Stock Transfer for Additional Details. 6. Debit the purchase ledger. 7. Credit input VAT and additional tax ledgers. 8. Press Ctrl+A to accept.
12.2 Under section 11(3)(b)(ii) (of the goods manufactured)	Displays credit value of VAT and additional tax entered in journal voucher for reversing tax on manufactured goods. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Manufactured Goods for Additional Details. 6. Debit the purchase ledger. 7. Credit input VAT and additional tax ledgers. 8. Press Ctrl+A to accept.
12.3 Under section 11(3)(b)(ii) (of fuels used for manufacture of goods)	Displays credit value of VAT and additional tax entered in journal voucher for reversing tax on fuel used for manufacture of goods. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Fuels Used in Manufacture of Goods for Additional Details. 6. Debit the purchase ledger. 7. Credit input VAT and additional tax ledgers. 8. Press Ctrl+A to accept.
12.4 Under section 11(5) (for use in manufacture of goods exempted from tax under sections 5(1) and 5(2))	Displays credit value of VAT and additional tax entered in journal voucher for reversing tax on manufacture of exempt goods. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Manufacturing of Exempt Goods for Additional Details. 6. Debit the purchase ledger. 7. Credit input VAT and additional tax ledgers. 8. Press Ctrl+A to accept.
12.5 Other Reason	Displays credit value of VAT and additional tax entered in journal voucher for reversing tax on other purchases. To record the reversal of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Others for Additional Details. 6. Debit the purchase ledger. 7. Credit input VAT and additional tax ledgers. 8. Press Ctrl+A to accept.
TOTAL : [12.1 + 12.2 + 12.3 + 12.4 + 12.5]	Displays auto-calculated value.
13 Net Tax Credit admissible (11-12)	Displays auto-calculated value.
Net tax payable
Description of net tax payable
14 The amount of tax payable as per 04.1	Displays auto-calculated value.
15 Tax payable on the purchase of taxable goods under section 9 as per 04.2	Displays auto-calculated value.
16 Total Tax	Displays auto-calculated value.
17 LESS:
17.1 Adjustment of tax on sales as per Annexure I	Displays auto-calculated value.
17.2 Remission under section 41	Displays debit value of VAT and additional tax entered in journal voucher to account for remission. To account for remission 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease Of Output Tax as the Nature of Adjustment. 5. Select Towards Remission U/s 41 for Additional Details. 6. Debit the output VAT and additional tax ledgers. 7. Credit the income ledger. 8. Press Ctrl+A to accept.
17.3 Credit u/s. 59 B(9) of the amount of tax deducted at source (enclose Form – 703)	Displays debit value of VAT and additional tax entered in journal voucher to account for TDS adjustment. To account for TDS adjustment 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease Of Output Tax as the Nature of Adjustment. 5. Select TDS Adjustments for Additional Details. 6. Debit the output VAT and additional tax ledgers. 7. Credit the ledger grouped under Current Assets. 8. Press Ctrl+A to accept.
17.4 Adjustment of the amount deposited under section 22	Displays debit value of VAT and additional tax entered in journal voucher to account for deposit on voluntary registration. To account for deposit on voluntary registration 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease Of Output Tax as the Nature of Adjustment. 5. Select Deposit on Voluntary Registration for Additional Details. 6. Debit the output VAT and additional tax ledgers. 7. Credit the ledger grouped under Current Assets. 8. Press Ctrl+A to accept.
17.5 Net tax credit as per 13	Displays auto-calculated value.
TOTAL : [17.1 + 17.2 +17.3 + 17.4 + 17.5]	Displays auto-calculated value.
18 Net Tax Payable (16-17)	Displays auto-calculated value.
19 Excess Amount of Tax Credit (17-16)	Displays auto-calculated value.
20 Excess Amount of tax credit adjusted against CST	Displays credit value of VAT and additional tax entered in journal voucher for adjusting input VAT towards CST. To account for CST adjustment 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease of Input Tax as the Nature of Adjustment. 5. Debit the CST ledger (grouped under Duties & Taxes with Type of Duty/Tax as CST). 6. Credit the input VAT and additional tax ledgers. 7. Press Ctrl+A to accept.
21 Excess Amount of tax Credit claimed as refund	Displays credit value of VAT and additional tax entered in journal voucher to account for VAT refund. To record the refund of input tax 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Refund of Input Tax as the Nature of Adjustment. 5. Debit the purchase ledger. 6. Credit the input VAT and additional tax ledgers. 7. Press Ctrl+A to accept.
22 Amount of tax credit carried forward to the next tax period	Displays auto-calculated value.
Payment of tax
23 Amount payable
23.1 Amount of tax payable as per 18	Displays auto-calculated value.
23.2 Amount of interest.	Displays debit value of expenses entered in journal voucher to account for interest dues. To account for interest payable 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Increase of Tax Liability as the Nature of Adjustment. 5. Select Interest for Additional Details. 6. Debit the expense ledger. 7. Credit the ledger grouped under Current Liabilities. 8. Press Ctrl+A to accept.
23.3 Amount of penalty.	Displays debit value of expenses entered in journal voucher to account for penalty. To account for penalty payable 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Increase of Tax Liability as the Nature of Adjustment. 5. Select Penalty for Additional Details. 6. Debit the expense ledger. 7. Credit the ledger grouped under Current Liabilities. 8. Press Ctrl+A to accept.
TOTAL : [23.1 + 23.2 + 23.3]	Displays auto-calculated value.
24 Amount paid	Displays the VAT payment voucher total. To record a VAT payment voucher 1. Go to Gateway of Tally > Accounting Vouchers > F5: Payment. 2. Click S: Stat Payment. 3. Select VAT as the Tax Type. 4. Enter the dates in Period From and Period To fields. The month preceding the voucher date appears as the period. It can be changed if required. 5. Select Regular as the Payment Type. 6. Press Enter. The amount appears automatically. 7. Press Ctrl+A to accept.
25 Amount Outstanding	Displays auto-calculated value.
26 Amount paid in excess	Displays auto-calculated value.
Challan Details
Challan No.*	Displays the Challan No. entered for the payment transaction in Tax Payment Reconciliation report. To enter the challan number for tax payment voucher 1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Payment Reconciliation. 2. Select the required payment voucher. 3. Click S: Set Details. 4. Enter the Challan No. along with other payment details in Stat Payment Details screen. 5. Press Enter to save.
Amt. in Digits*	Displays the amount entered or auto-calculated in VAT or tax payment voucher.
Amt. in Words*	Displays the amount in words.
Date of payment* (dd/mm/yyyy or dd-mon-yyyy)	Displays the payment voucher date. To enter the deposit date 1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Payment Reconciliation. 2. Select the required payment voucher. 3. Click S: Set Details. 4. Enter the Deposit Date along with other payment details in Stat Payment Details screen. 5. Press Enter to save.
Bank/treasury in which amount paid.	Displays the Name of Bank entered for the payment transaction in Tax Payment Reconciliation report. To enter the bank name for tax payment voucher 1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Payment Reconciliation. 2. Select the required payment voucher. 3. Click S: Set Details. 4. Enter the Name of the Bank along with other payment details in Stat Payment Details screen. 5. Press Enter to save.
Annexure
Annexure I
Adjustment in sale as per	Increase	Decrease
27 Sub-section (1) of section 8	Not Applicable	Not Applicable
27.1 Sub-clause (a) (sale Cancelled)	Not Applicable	Displays cancelled sale value recorded in credit note. To record credit note for cancellation of sales 1. Go to Gateway of Tally > Accounting Vouchers > press Ctrl+F8. 2. Select the party ledger. 3. Select sales ledger with Sales Taxable or Sales - Works Contract as the Nature of Transaction. 4. Select the stock items and enter quantity and rate. 5. Select the output VAT and additional tax ledgers. 6. Set the option Provide VAT Details to Yes. 7. Select Cancelled as the Nature of Return in Statutory Details screen. 8. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)
27.2 Sub-clause (b) (alteration in consideration of sale)	Displays increase in sales consideration recorded in debit note. To record credit note for increase in sales consideration 1. Go to Gateway of Tally > Accounting Vouchers > Press Ctrl+F9. 2. Press Ctrl+V for voucher mode. 3. Debit the party ledger. 4. Credit the sales ledger with Sales Taxable or Sales - Works Contract as the Nature of Transaction. 5. Credit the output VAT and additional tax ledgers. 6. Set the option Provide VAT Details to Yes. 7. Select Change in Consideration as the Nature of Return in Statutory Details screen. 8. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)	Displays decrease in sales consideration recorded in credit note. To record credit note for decrease in sales consideration 1. Go to Gateway of Tally > Accounting Vouchers > press Ctrl+F8. 2. Press Ctrl+V for voucher mode 3. Credit the party ledger. 4. Debit the sales ledger with Sales Taxable or Sales - Works Contract as the Nature of Transaction. 5. Debit the output VAT and additional tax ledgers. 6. Set the option Provide VAT Details to Yes. 7. Select Change in Consideration as the Nature of Return in Statutory Details screen. 8. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)
27.3 Sub-clause (c) (goods returned)	Not Applicable	Displays sales returns recorded in credit note. To record a credit note for sales return 1. Go to Gateway of Tally > Accounting Vouchers > press Ctrl+F8. 2. Credit the party ledger. 3. Debit the sales ledger with Sales Taxable or Sales - Works Contract as the Nature of Transaction. 4. Debit the output VAT and additional tax ledgers. 5. Set the option Provide VAT Details? to Yes. 6. Select Not Applicable as the Nature of Return in Statutory Details screen. 7. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)
28. Sub-rule (7) of rule17 (pertains to transaction through commission agent)	Displays credit value of VAT and additional tax entered in journal voucher to account for sales to commission agent. To account for increase in tax on sale to commission agent 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease of Output Tax as the Nature of Adjustment. 5. Select Sale to Commission Agent for Additional Details. 6. Debit the ledger grouped under Current Assets. 7. Credit the output VAT and additional tax ledger. 8. Press Ctrl+A to accept.	Displays debit value of VAT and additional tax entered in journal voucher to account for sales to commission agent. To account for decrease in tax on sale to commission agent 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Decrease of Output Tax as the Nature of Adjustment. 5. Select Sale to Commission Agent for Additional Details. 6. Debit the output VAT and additional tax ledger. 7. Credit the party ledger. 8. Press Ctrl+A to accept.
Total:	This field displays auto-calculated value.	This field displays auto-calculated value.
29 Net of Sale	Displays auto-calculated value. If value in Increase column is more than Decrease column, the difference amount appears here.	Displays auto-calculated value. If value in Decrease column is more than Increase column, the difference amount appears here.
Adjustment in tax on sale	Displays total increase in VAT and additional tax.	Displays total decrease in VAT and additional tax.
Annexure II
Adjustment in purchase	Increase	Decrease
30 on account of credit note/debit note	Displays increase in purchase consideration recorded in credit note. To record credit note for increase in purchase consideration 1. Go to Gateway of Tally > Accounting Vouchers > Press Ctrl+F8. 2. Credit the party ledger. 3. Debit the purchase ledger with Purchase Taxable or Purchase - Works Contract as the Nature of Transaction. 4. Debit the input VAT and additional tax ledgers. 5. Set the option Provide VAT Details? to Yes. 6. Select Change in Consideration as the Nature of Return in Statutory Details screen. 7. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)	Displays decrease in purchase consideration or cancellation of purchases recorded in debit note. To record credit note for increase in purchase consideration 1. Go to Gateway of Tally > Accounting Vouchers > Press Ctrl+F9. 2. Debit the party ledger. 3. Credit the purchase ledger with Purchase Taxable or Purchase - Works Contract as the Nature of Transaction. 4. Credit the input VAT and additional tax ledgers. 5. Set the option Provide VAT Details? to Yes. 6. Select Change in Consideration or Not Applicable as the Nature of Return in Statutory Details screen. 7. Press Ctrl+A to accept. Invoice value is displayed here. (assessable value + VAT + additional tax)
31. On account of goods on which right to use such goods is transferred as defined under sub-clause (d) of clause (23) of section 2	Not Applicable	Displays credit value of purchase, VAT and additional tax entered in journal voucher to account for tax adjustment towards transfer of rights to use. To account for tax adjustment towards transfer of right to use 1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal. 2. Click J: Stat Adjustment. 3. Select VAT as the Type of Duty/ Tax. 4. Select Reversal of Input Tax as the Nature of Adjustment. 5. Select Tax Adjustment Towards Transfer of Right to Use for Additional Details. 6. Debit the expenses ledger. 7. Credit the purchase ledger. 8. Credit input VAT and additional tax ledger. 9. Press Ctrl+A to accept.
Total:	This field displays auto-calculated value.	This field displays auto-calculated value.
32 Net of purchase	Displays auto-calculated value. If value in Increase column is more than Decrease column, the difference amount appears here.	Displays auto-calculated value. If value in Decrease column is more than Increase column, the difference amount appears here.
Adjustment in tax on purchase	Displays total increase of VAT and additional tax.	Displays total decrease in VAT and additional tax.
Annexure III
Reduction	Increase	Decrease
33 Sales/purchases as specified in sub-section (2) of section 5 of the Central Act. (By way of transfer of documents of title)	Displays net assessable value (sales - sales returns) of sales with Interstate Sales - E1 , Interstate Sales - E2, Interstate Sales Exempt - E1 or Sales High Seas selected as Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of credit note, the Nature of Return has to be selected as Change in Consideration or Not Applicable or Cancelled.	Displays net assessable value of purchases (purchase - purchase returns) with Interstate Purchase - E1 , Interstate Purchase - E2, Interstate Purchase Exempt - E1 or Purchase High Seas selected as Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of debit note, the Nature of Return has to be selected as Change in Consideration or Not Applicable or Cancelled.
34 In the course of export/import out of country	Displays net assessable value of sales (sales - sales returns) with Exports selected as Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of credit note, the Nature of Return has to be selected as Change in Consideration or Not Applicable or Cancelled.	Displays net assessable value of purchases (purchase - purchase returns) with Imports selected as Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of debit note, the Nature of Return has to be selected Change in Consideration or Not Applicable or Cancelled.
35 Sales/purchases as specified in sub-section (3) of section 5 of the central Act.	Displays the net assessable value (sales - sales return) of sales with Interstate Deemed Export selected as the Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of credit note, the Nature of Return has to be selected Change in Consideration or Not Applicable or Cancelled. H Form has to be selected as the Form to Receive in the sales invoice. To select a declaration form in the sales invoice, enable the option Provide VAT Details? in the sales invoice. The fields Form to Receive, Form Series No., Form No. and Date are available to record the H Form details.	Displays the net assessable value (purchase - purchase return) of purchases with Interstate Purchase Deemed Export selected as the Nature of Transaction. In Statutory Details screen displayed on enabling Provide VAT Details? option of debit note, the Nature of Return has to be selected as Change in Consideration or Not Applicable or Cancelled. H Form has to be selected as the Form to Issue in the purchase invoice. To select a declaration form in the sales invoice, enable the option Provide VAT Details? in the sales invoice. The fields Form to Receive, Form Series No., Form No. and Date are available to record the H Form details.
36 In the course of Interstate trade and commerce other than branch transfer or consignment	Displays the value of sales and sales returns with Nature of Transactions provided for interstate sales. Transactions of any of the following Nature of Transactions are displayed here. ● Interstate Sales Exempt ● Interstate Sales - Against Form C ● Interstate Sales Exempt ● Interstate Sales - Zero Rated. In credit note recorded with these Nature of Transactions, the Nature of Return has to be selected as Change in Consideration.	Displays the net assessable value of purchases and purchase returns with Interstate Purchase - Taxable , Interstate Purchase - Against Form C and Interstate Purchase Exempt selected as the Nature of Transaction. In debit note, the Nature of Return has to be selected as Change in Consideration or Not Applicable or Cancelled.
37 Total	Displays auto-calculated value.	Displays auto-calculated value.
Annexure IV
Description of top 3 commodities dealt in during the tax period Commodity 1 Commodity 2 Commodity 3	The names of stock items appear against commodity 1, 2 and 3 based on the sale value. The stock item with the highest sale value appears first (Commodity 1). This is followed by the second stock item (Commodity 2) with comparatively less sales and then the last item (Commodity 3) with sales less than the first two.
Tax invoice issued in the period from No. and to No.	Based on the period selected for generating Form 205, the invoice numbers appear here. The starting number and ending number of all the sales transactions recorded in tax invoice (Is Tax Invoice option set to Yes in Sales voucher type) are captured here. If multiple sales voucher types are created and used as tax invoice, the voucher number of: ● Earliest transaction appears as From No. ● Last transaction appears as To No.
Retail invoice issued in the period from No. and to No.	Based on the period selected for generating Form 205, the invoice numbers appear here. The starting number and ending number of all the sales transactions recorded in retail invoice (Is Tax Invoice option set to No in sales voucher type) are captured here. If multiple sales voucher types are created and used as retail invoice, the voucher number of: ● Earliest transaction appears as From No. ● Last transaction appears as To No.
Part VII
Month	Displays the month when the payment is made.
Amount Paid Under Gujarat VAT, 2003	Displays the amount of VAT paid for the respective month.
Date of payment	Displays the date of making payment for VAT using the challan.
Amount paid under CST, 1956	Displays the amount of CST paid for the respective month.
Date of Payment	Displays the date of making payment for CST using the challan.
Total Payment	Displays the total payment made for VAT and CST for the respective month.

Exporting e-VAT Form 205 (Gujarat)

Form Description - Form 205 (Gujarat)

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