You can record a journal to capture refund of input tax by selecting Nature of adjustment as Refund of Input Tax .
To account for input tax refund
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal .
N ote: You can create a journal voucher from Gateway of Tally > Display > Statutory Reports > VAT > select the VAT or CST form.
2. Click J : Stat Adjustment . In the Stat Adjustment Details screen,
o Select Type of duty/tax as VAT .
o Select Refund of Input Tax , as the Nature of adjustment .
Note: Based on the selection made for Nature of Adjustment , the Additional Details option either appears or disappears.
o Press Ctrl+A to return to the voucher.
3. Debit the ledger grouped under Current Assets , and enter the amount.
4. Credit the input VAT ledger. Enter the Rate , Surcharge Rate and Assessable Value in VAT Details screen. The journal voucher appears as shown below:
5. Press Enter to save.