levy and collection of sales tax

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LEVY AND COLLECTION OF SALES TAX 2010

ANNEXURES

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FORM CST VI :- (SEPTEMBER, OCTOBER AND NOVEMBER)

FOR

Return for the

Registration N

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6. Goods-wise break

Nature of Goods

Tramadol

Guaifenesin 3 | P a g e




FORM O

Return for the Peri

Registration No.

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6. Goods-wise brea

Aceclofenac

Tramadol

Nature of Goods

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FORM

Return for the Per

Registration No.

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6. Goods-wise brea

Nature of Goods

TramadolMITC

Aceclofenac

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VAT MONTHLY RETURNS: - (SEPTEMBER, OCTOBER AND

NOVEMBER)

FORM 200

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01.

2 8 6 8

Name of Enterprises

Address : S.No.109 | P a g e




22 (a) Adjustment

Natur

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01.

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22 Payment / Adj

Details

Adjustment

(Give Details in

Payment

Details

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01.

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22 Payment / Adj

Details

Payment

Details

Adjustment

(Give Details in14 | P a g e




ANNEXURE TO MONTHLY VAT RETURN FOR ADJUSTMENT OF INPUT TAX CREDIT

This Form is to be filled up by VAT dealer having any of the following

transactions, -

a) Sales of exempt goods (goods mentioned in Schedule I);b) Stock transfers / consignment sales.

(i) Details of Turnovers in the tax period

03 Amount of taxable sales -Sum of boxes – 16A, 17A & 19A of

VAT 200

Rs.

11,995,322

04 Amount of sales of exempt goods in the period Rs.

6,416,957

05 Amount of exempt transactions in the period Rs.5,578,365

(ii) Details of Input tax paid, input tax credit claimed in the tax

period

Inputs VAT paid

on

specific

inputs

(x)

VAT Paid

on

common

inputs

ITC

eligible

on

common

inputs

(y)

Total ITC

claimed

(x)+(y)

06 1% rate purchases Rs. - Rs. - - Rs. -

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02

Pe

rio

d

co

ve

re

d

by

thi

s

Fo

rm

Fr

o

m

D

D

M

M

YY ToD

D

M

M

YY

011109301109

FORM VAT

01 TIN




07 4% rate purchases Rs. - Rs.

2,90,820

1,55,576 Rs.1,55,57

6

08 12.5% rate Rs. - Rs.19,817 16,868 Rs.16,868

(4% portion) – 4/12.5 x

value*

6341 3392 3392

(8.5%portion)–8.5/12.5x

value*

13,476 13,476 13,476

* APPORTION 12.5% INTO 4 AND 8.5 PORTIONS ONLY IF YOU HAVE EXEMPT

TRANSACTIONS

1. Note: To claim eligible input tax credit (ITC eligible) for tax rates of 1%, 4% and 4% portion of 12.5%, the following calculation is to be made:

A x B where A is value of common input for each tax rate

C B is value in box (03)C is the sum of box (03), (04) and box (05)

2. Note: Where there are no exempt transactions in the tax period, apply

the above formula for entire 12.5% for arriving at ITC eligible.

3. Note: Where exempt transactions are made in the tax period, total

8.5% portion of 12.5% can be taken as ITC.

Date: Signature of Dealer

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PURCHASES:-

Example of some purchase

Ledger:

Date

01/04/2009 Dr 08/04/2009 Dr

Nutraplus

Pa

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Ledger:

Date

06/05/2009 Dr

Leo Che

C-FORM:-

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CFO

RM

Purchase

tin

Quar

ter

Year

SL.N

O

Sel

ler

tin

Sel

ler

name

Sell

er

address

Vehi

cle

no.

Transp

orter

name

Invo

ice

NO.

Invo

ice

date

(dd-

mm

-yy)

com

midty

qua

ntity

UOM(un

its of

measurement)

Val

ue

RS.




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levy and collection of sales tax

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