Commercial Taxes Department, Govt. of Karnataka Welcomes you to e-VARADI Website.

For your benefit Revised Users Manual for e-VARADI is hosted.

E-VARADI enables you for e-filing of the following type of returns: Sl.no
1

(Version: 5.0 Dated: 12.10.2010)

Type of return
Form VAT 100 (VAT Regime)

Who will file

Dealer whose total turnover in a year not exceedingRs.25 lakhs (paying tax or claiming tax refund on the basis of out put tax and input tax, nil T.O or nil tax return)

Tax period
Each quarter of an year : Apr-Jun, Jul-Sept, Oct-Dec, JanMarch.

Last date for filing

Within 15 days after the end of the relevant quarter.

Form VAT 100 (VAT Regime)

Dealer paying tax or Each calendar claiming tax refund month. on the basis of out put tax and input tax.

Within 20 days of the succeeding month.

Form VAT 105 (VAT Regime)

Dealer purchasing goods on which tax is charged by seller/s on MRP, Dealer opting to pay tax on MRP and whose total turnover in a year not exceeding Rs. 25 lakhs, paying tax or claiming tax refund on the basis of out put tax and input tax.

Each quarter of an year : Apr-Jun, Jul-Sept, Oct-Dec, JanMarch.

Within 15 days after the end of the relevant quarter.

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Sl.no
4

Type of return
Form VAT 105 (VAT Regime)

Who will file

Tax period

Last date for filing

Within 20 days of the succeeding month.

Dealer purchasing Each calendar goods on which tax month. is charged by seller/s on MRP, Dealer opting to pay tax on MRP paying tax or claiming refund on the basis of out put tax and input tax. Dealer whose total turnover in a year not exceeding Rs.25 lakhs per year and paying tax @1% of total turnover at composition rate. Hoteliers, Caterers, Bakery, etc and paying tax @4% of total turnover at composition rate. Each quarter of an year : Apr-Jun, Jul-Sept, Oct-Dec, JanMarch.

Form VAT 120 (COT Regime)

Within 15 days after the end of the relevant quarter.

Form VAT 120 (COT Regime)

Each calendar month.

Within 15 days after the end of the month.

Form VAT 120 (COT Regime)

Each calendar Mechanised crushing units month. paying tax based on the size of the machine and number of crushers and type of metal Works contractors Each calendar paying tax @4% on month. total consideration received/receivable at composition rate.

Within 15 days after the end of the month.

Form VAT 120 (COT Regime)

Within 15 days after the end of the month.

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Steps

* * *
*

On entering the users name and password, main menu opens. Click on Entry & Update under the heading : e-Varadi(VAT /COT). The relevant type of return format opens for entering the requisite

details. The type of return enabled to a dealer depends on the category and type of dealer as per the details entered in the registration records and his total turnover of 2009-10. However, if the dealer finds that the format opened in the e-Varadi module is not the one in which he is required to file his return [ ex: (a) COT dealer finding the return format opening for entering details of hotelier type / works contract type or (b) VAT dealer opting to pay tax on MRP/purchasing goods taxed on MRP basis observes that the return opened is Form VAT 100 instead of Form VAT 105 ], he may please contact the concerned LVO /VSO immediately who will make corrections in the relevant records and enable him for e-filing of the appropriate type of return.

NOTE:

A dealer dealing in goods on which he opts to pay tax on MRP and goods on

which he pays tax on the actual net sale price or dealing only in goods on which he opts to pay tax on MRP is required to file Form VAT-105. I. 1. 2. 3. Procedure : Login to the Commercial Tax Department web-site http://vat.kar.nic.in using the username and password. If you are not having username and password to login to this website, contact your LVO/VSO, who will provide username and password immediately. In case of the first time login, the system will show some informative screens and ask user to enter his choice of username and password. Please note down the username and password entered by you for your further logins. The system asks you to enter your contact information. Please change your password as often as possible and keep it safe and secure and do not share it with anyone. VAT 100 return form is enabled for VAT dealers and VAT 120 return form is enabled for COT dealers. The dealer can also enter the Entry Tax return, as

4. 5.

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applicable. 6. In the main page of VAT Online system, you can see the following options for VAT 100/120 Returns / Entry Tax Returns : New Entry - To enter the VAT 100/120/Entry Tax Return for the selected period Payment Details To enter the Payment details for the already saved return. Verify and Submit To Verify and Submit the VAT 100/120 Return/Entry Tax return, if it has not been submitted. Print Return To take a printout of the Return and e-challan. Now, select the New Entry option in VAT 100/120 menu. Next, enter the boxes of the VAT 100/120 form for the selected period as per VAT regime or COT regime. The system will calculate the tax as per the rate and turnover entered by you. You can change the tax value. It may be noted that the order of entry of details for the return may not be as per prescribed in the return format. Some of the fields will get updated as per the entries and calculation mentioned in the return. If there are any errors in the values entered by you, system will show those details at the end of the return entry form. If there are errors, system will not allow you to save the details and you need to set right the errors and then save the details. Upon entry of all the details, you can see the return form, verify and subsequently save by pressing the SAVE button. To edit the details of the already entered return, select the edit option from the list displayed below New entry option. The option Payment details can be used to enter the payment details for the selected Return. The dealer can make the payment by Cash, Cheque, DD, Challan or by E-Payment. For Cheque, DD, Challan, the dealer has to enter the Number, Amount and Date. For Cash, only the amount can be entered. For e-Payment, the dealer must first make the payment in the website https://vat.kar.nic.in/epay and note the CTDs return reference number(RRN) and enter this number in the payment details option. The dealer has also got option to enter combination of payment details of different modes mentioned above for the return of the selected period. Use Verify and Submit option to submit the Return VAT 100/120 after which no changes can be effected. Here, system will match the total amount in Payment head with the total amount of Tax Payable head (Demand) for that return. If the payment is less than the demand, it will not allow you to submit the return. Now click on Print Return button and enter the Period to see the VAT 100/120 form on the screen. You can take a print out by clicking Print option at File menu of the Internet Explorer option. The Return Ref. No. will be printed on top left corner with other details in the VAT 100/120 form. Dealer can also update or delete the transaction before submitting the form.

7. 8.

9. 10. 11.

12.

13.

14. 15.

16. Dealer can take a copy of the VAT 100/120 form for reference before submitting --------------------------------------------------------------------------------------------------------------------------------------CTD-Karnataka & NIC- Bangalore UM for e-VARADI 4 of 37

also. 17. In case the dealer is making payment by Cash or Cheque/DD/Challan, he has to hand over the return reference number (RRN) of the VAT 100/120 along with the Cheque/DD/Challan to the concerned LVO/VSO for verification. The VAT 100/120 return will be treated as received only if the dealer hands over details of RRN of VAT 100/120 to LVO/VSO in case of Cash /Cheque /DD/Challan payment. If the dealer has made e-Payment relating to return of that period, RRN details / paper copy of VAT 100/120 need not be handed over to LVO/VSO and dealer may keep it for his reference, if required. At LVO/VSO, upon receipt of RRN, the officer or his authorized official would open the web-site and verify the details of the return on the system and payment details with reference to RRN and upon verification he/she will ACCEPT it. The same procedure holds good for the Entry Tax return also.

18.

19.

II.

Detailed Procedure:

After logging into the VAT e-filing system, the dealer will be shown the following main page.

Fig 1 Main Menu --------------------------------------------------------------------------------------------------------------------------------------CTD-Karnataka & NIC- Bangalore UM for e-VARADI 5 of 37

In this main page, dealer has to click on the New entry option in eVARADI. Once he clicks on this, system takes him/her to the data entry screen for VAT 100 form. The Return can be filed monthly or quarterly depending upon the dealer type. For monthly return, select the Year and Month and for quarterly return, select Year and Quarter. Now, select the type of Return such as Original, Revised or Final. Click on GO. The list of returns already saved but not submitted, can be seen by the dealer. He can click on the select and open the same.

Fig. 2 Selection of Year and Month/Quarter for the return VAT 100 Return :
1. A data entry screen form is displayed for entry of information. It may be noted that the order of data entry will not be in the order of the prescribed VAT 100 return form. Whenever the turnover values are entered, system calculates the tax payable for these turnover values. The dealer has option to change these values as per the indication given by the system. Some of the boxes would be automatically updated by the system as per the summation requirements. The system would validate to the maximum extent in respect of summation and calculation part to simplify the return filling procedure by the dealer.

2. Finally after completion of data entry, dealer will be shown the errors, if any. The dealer can go back and correct accordingly, otherwise system will not allow the dealer to save the return. 3. Now it is possible to enter the details of local sales of goods taxable at 2%,
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interstate sales of goods taxable at 2% without C forms, and purchases taxable at 2%. 4. Also possible to enter the details of sales returns / tax element on sales Returns / purchase returns / tax element on purchase returns / reversible input tax on non-deductible input tax claim relating to purchases of Previous months / claim of that portion of input tax which was disallowed in respect of stock transfers outside the state , but now returned.
5

Please note that if the value in box no. 4.7 becomes negative , the dealer has to mention the value in box 4.8, if any, and thereafter enter the remaining value in box no. 4.9 or in box no. 4.10 or apportion it in both, as desired. However, the sum of values entered in boxes 4.8,4.9 and 4.10 should match with value in box 4.7. Please also note that system will allow only the value entered in box no. 4.10 to be carried forward to the subsequent month.
In case, if you have collected excess tax (VAT / CST) than collectable, then mention the excess collected tax amount in Box No 5.3 and make payment.

Note: (i).

Note (ii)

Values as regards ineligible input tax relating to different types as narrated in boxes 10.1 to 10.6 as worked out by the dealer are to be entered in the relevant box/es.
Entry Tax dealers to enter details in seperate 'e-Varadi' module, submit, obtain Return Ref. No.(RRN) ,make e-Payment / handover cheque/s to VAT office following the procedure similar to Form VAT 100.

Note (iii)

Note (iv) It is necessary for dealers to declare all type of purchases including exempted purchases, interstate purchases, purchases against E-1,E-2,H forms, etc., which will help in enabling the dealer to obtain on-line Statutory forms under the CST Act, 1956. Likewise, it is necessary for dealers to declare all type \ of sales including exempted sales, stock transfers, subsequent interstate sales, deemed export sales, exports, etc. 6. If there are no errors, system shows the return form for verification of the dealer. Now, dealer can save the details. Please see the screens below of VAT-100.

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Fig 3 Entry screen for Local Sales

Fig 4 Entry screen for Inter-state Sales

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Fig 5 Entry screen for Purchases

Fig 6 Entry screen for Ineligible ITC

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Fig 7 - Entry screen for Total Turnover

Fig 8 Entry screen for Net Tax

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7. Procedure to enter the taxes relating to Sales returns, Purchase returns, return of stock transfers sent outside the State, ineligible tax input under Sections 14, 17, etc : Tax involved in credit notes and debit notes can now be adjusted /set off /paid by entering the tax calculated in the appropriate box/es ( 4.6.1 or 4.6.2 as the case may be ) .

Unavailed portion of input tax (now 2% ) on return of goods earlier sent on stock transfer basis to places outside the State can be availed by making appropriate entries in box 4.6.1. Sales returns with regard to transactions ( local /interstate) of the same month can be shown separately in box no.2.1 / 3.1 and the remaining sale values can be shown as taxable in the appropriate boxes of relevant rate/s of tax. Purchase returns with regard to Purchases of the same month can be set off from the purchases of that month and the remaining value can be shown as purchases in the appropriate boxes of relevant rate/s of tax with admissible input tax credit . If it is possible to set off sales returns and purchase returns relating to transactions of earlier months ( goods taxable at same rate), the remaining sales / purchases could be declared for the purpose of calculation of output tax /input tax. Such sales returns should not be declared in box 2.1/3.1 as it will inflate the turnover.

In other situations, calculate the tax and enter in appropriate box ( 4.6.1 or 4.6.2 as the case may be ) only if such adjustment is legally permissible (eg: sales returns within 6 months ) An example of purchase and sales return is given herebelow: Consider the following transactions for the month of Aug. 2010 Local sales 1,75,000 taxable @4% Local sales 2,00,000 taxable @13.5% CST sales 65,000 taxable at @2% Purchases 1,60,000 at @4% Sales returns: (a) 22,000 @ 2% tax effect Rs. 440/(b) 25,000 @4% (relating to sales of March.2010 and July 2010) (c) 10,000 @12.5%( March 2010 sales ) tax effect Rs. 1250/(d) 7,000 @4% ( Jan 2010.sales ) (e) CSTsales return12,000 @ 5%(May 2010) tax effect Rs. 600/(f) Purchase return22,000@5%(June 2010) tax effect Rs. 1100/-

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Here it may be noted that sales returns of Rs. 7,000 @4% is not allowable as it is beyond 6 months. 8. Procedure to reflect the above described sales returns / purchase returns transactions in VAT 100 I. Only sales return of Rs.25000 @4% [shown at (b) above] can be set off in the taxable sales and remaining sales may be declared at Rs. 1,50,000 @4% ( 175000 less Rs. 25000 ). Sales return of Rs. 25,000 can be shown in box.2.1 Tax collections (boxes 2.3 / 3.8) may be declared after deducting tax involved in sales returns-local / interstate.

II. The sales returns other than type (b) above can not fit into the return form for Aug.2010. However, the tax liability of the dealer is required to be reduced. Tax effect on admissible sales returns to be shown in relevant boxes are as follows:(i) Tax involved in sales returns (a) and (c) above being VAT 1690 and tax in sales returns (e) of CST Rs. 600/- ie total 2,290/-may be declared in box no. 4.6.1 (ii) Reversible input tax involved in Purchase returns (f) with tax effect Rs. 1100/-may be declared in box.no. 4.6.2. III. Please note that declaring of sales returns of type (a), (c) and (e) of earlier period/s in the total turnover of August 2010 will add to the total turnover of August 2010, which is not correct. On entering the said details, the net tax payable will work out as follows:
Net Tax Payable Amount rupees 34300 in

Rs. Rs.

4.1 4.2 4.3 4.4 4.5 4.6 4.6.1 4.6.2

Output Tax Payable (Refer Box No.8.3) B/f credit of / excess payment made during previous month (Refer Box 4.10) Input tax credit (Refer Box No. 11) Tax Payable [Box No.4.1-(Box No.4.2+Box No.4.3)] Tax deducted at source/Tax paid by SCA(Certificate/s Enclosed) Tax already paid in the original return Tax relating to Sales returns of previous 6 months / return of stock transfers, others Reversible input tax(non deductible input tax of previous purchases u/s. 14, 17, etc / Purchases returns ,etc)

6400 27900

2290 1100

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4.7 4.8 4.9 4.10 4.11 5.1 5.2 5.3 5.4

Balance Tax Payable (Box No.4.4-Box.No.4.5-Box.No.4.6-Box.No 4.6.1+Box.No 4.6.2) Adjustment of any excess credit towards KST/KTEG/KSTECG Refund Credit carried forward Net Tax refund as per Inc. Notification Tax Payable as per Box. No. 4.7 Interest Others Total of Box No. 5.1 to Box No 5.3

26710

26710

26710

9. To enter details of purchase return /sales return/ variation in purchase price/sale price ( credit note /debit note) The details regarding credit notes / debit notes in relation to sales returns/, purchase returns / variations in sale price, etc may be recorded in detail by entering the appropriate CR / DR numbers, date, value, etc in the list of purchases / sales , as the case may be, and uploaded [ ie., e-filing of Purchases / Sales details ] in the website by choosing the appropriate options which are provided on the left side of the main menu as herebelow:-:

Fig 9 Main Menu ( please see 4 items on the left side above) --------------------------------------------------------------------------------------------------------------------------------------CTD-Karnataka & NIC- Bangalore UM for e-VARADI 13 of 37

Fig 10 Screen showing errors, if any

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Fig 11 Screen to confirm for SAVE

10. Next, select payment details option. If the return is saved but not submitted, then the system will allow you to enter payment details.

Fig 12 Entry screen for Payment details 11. Here select one of the modes of Payment - Cash, Cheque, DD, Challan or e-Payment. In case of Cheque, DD and Challan mode, the system prompts you to enter the instrument number, date, and bank and amount details. In case of cash, you can enter the amount and save. In case of epayment, the system would prompt you to enter the CTDs RRN for the e payment already made. Based on this, system would verify the receipt of the e-payment and allow you to continue. Otherwise, you have to open the website https://vat.kar.nic.in/epay and make the payment and come back to CTD site for making necessary entries of payment details, challan, etc. You are required to enter the MICR number of the Bank concerned. 12. Using the payment details option, you can enter multiple payment instrument details. Even this can be for combination of different payment modes also, like cash and cheque, cash and challan, cheque and e-payment,
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cash, cheque and e-payment and e-payment, DD, cheque and cash. 13. After entering the return and payment details, you have to click verify and submit option to view the details and submit, that is to officially pass on the return to the department. Here the system will verify for the payment amount. If it is more than or equal to the demand/amount payable in the related return, then it can be submitted, otherwise it can not be submitted.

Fig 13 screen for Submitting the return 14. After submitting the return, dealer can open the print return option and take a print out of the return and also of e-challan, if the payment is made through e-payment mode.

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Fig 14 Screen for Return Printing

15. In case the Dealer is making Cash or Cheque/DD/Challan payment he has to hand over the return reference number (RRN)/ along with the Cheque/DD/Challan to the concerned LVO/VSO for verification. VAT 100/120 return will be treated as received only if the dealer furnishes RRN in case of Cash/Cheque/DD/Challan payment. If the dealer has made the e-Payment for the return, copy of VAT 100/120 need not be handed over to LVO/VSO and dealer may keep it for his reference, if required.

16. At LVO/VSO, after receiving the RRN, the officer or his authorized official would open the web-site and verify the details of the return on the system with reference to RRN and payment details. Upon verification he/she would ACCEPT, it. 17. The module will allow the dealer to file revised e-return within six

months from the end of the month to which it relates. However, it will allow you to enter and submit only one revised return per day. This facility should be used only if the original return is already

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submitted in e-VARADI module. System is not enabled to upload revised e-returns for any tax period prior to July 2010. If a revised return is required to be filed beyond 6 months from the end of the month to which it relates, dealer has to submit paper copy of such revised return along with payments ,if any, to the VAT officer concerned.

VAT 120 Return: The procedure for the VAT 120 is same as that for VAT 100, as explained above. The screens for data entry will be as follows.

Fig 15 Entry screen for return 120

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Fig 16 Screen for return printing Entry Tax Return: 1. The procedure for entry tax return is same as that for VAT 100, as explained above. The screens for data entry will be as follows.

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Fig 17 Screen for entering entry tax details.

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Fig 18 Screen for return printing. 2. Here also, provision is made to enter the details of purchase returns, re-exports which qualify for exemption as per the provisions of the KTEG Act, 1979. The excess tax credit, if any, will be automatically carried forward to the return of subsequent tax period. 3. If the form VAT 100 shows excess input tax, then it is / or a portion of it is adjustable towards payment of entry tax. But this adjustment is possible only after the submission of the form VAT 100 which shows excess input tax adjustable. While submitting the form VAT 100, the amount of KTEG proposed to be adjusted should be shown in box no. 4.8 of the form VAT 100.

III. E-Submission of TDS Forms

The dealers have also been provided with the facility to enter the basic details of TDS forms received from the TDS authority and submit into the system. Once submitted, system generates the REF. NO. Thereafter, the dealer would visit the LVO/VSO with original TDS forms and the REF. NO. or copy of the ACK. so that the LVO/VSO would acknowledge the same on the system , which thereafter be
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accounted for in the dealers file. The procedure is simple and the screens shown below will explain the steps of keying in the data:

Fig 19 - Screen to enter the TDS form details

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Fig 20

- Screen showing the ACK copy.

IV

E-Submission of CST Receipt forms

Similarly, the dealers can also submit CST forms received from other states towards inter-state sales/ stock transfers / deemed exports/ subsequent interstate sales etc. The dealer would open the CST Receipt forms option and enter the details of CST forms issued by other party, including invoice details. Once entered, he can submit to generate the REF. NO. Thereafter, the dealer can visit the LVO/VSO along with the original statutory forms and REF. NO. or the ACK. copy so that LVO/VSO would acknowledge the same on the system. The procedure is depicted in the screen below:

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Fig 21 - Entry screen for CST Forms Receipt details

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Fig 22 - Submission screen for CST Receipt forms

Fig 23 - Acknowledge Slip screen Dealers may note: The system generates the following different kinds of reference numbers in the e-filing of VAT/ COT /Entry Tax returns for different activities: a. Return Reference Number (RRN) for Form VAT 100 ; b. Return Reference Number (RRN) for Form VAT 105 ; c. Return Reference Number (RRN) for Form VAT 120 ; d. Return Reference Number (RRN) for Entry Tax return ; e. Reference number for e-TDS forms submission; and f. Reference number for e-CST forms submission. On obtaining Reference numbers for submission of e-TDS forms and e-CST forms, the dealer would visit the VAT office concerned, file the physical forms (TDS Certificates /CST forms) along with the Reference number. The VAT officer would then acknowledge the said forms.
V Making entries in Form VAT 105: While making entries in form VAT 105, for output tax & input tax, it may be noted that: --------------------------------------------------------------------------------------------------------------------------------------CTD-Karnataka & NIC- Bangalore UM for e-VARADI 25 of 37

(a) In respect of sales, if the dealer has opted for payment of tax on medicines and other goods on MRP and payment of tax on other goods on actual net sale price, enter such respective values in the columns of sale value and tax element of the appropriate box ; and (b) If some of the purchases made by the dealer on which his selling dealer/s has/have charged tax on MRP and on some of the purchases made by him on which his selling dealer has/have charged tax on the actual sale price, then enter such respective values in the columns of purchase value and tax element of the appropriate box. ( c ) In box no. 2.6.1 dealer may enter the aggregate of net sale price actually received as shown in figure 26. (d) An example of the price structure for dealers opting for payment of tax on MRP value on medicines and medical equipments would be as under: Goods MRP value inclusive of Taxable value on MRP VAT payable on tax basis values shown in (b) (a) (b) 1890 17325 1800 16500 90 825

Medicines Medical equipment

While entering the values of taxable turnover on MRP basis, the values as in (b) should be adopted and not values shown in (a) above.

Fig 24: Entry screen for sales Form VAT 105

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Fig 25: Entry screen for purchases Form VAT 105

Fig 26: Entry screen for total turnover-Form VAT 105

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(d)

Consider the following examples:

(i) Example 1. A medicine distributor doing business in medicines, medical equipments , toilet articles and confectionery who has opted for payment of tax on medicines transactions of purchases and sales within the State for a given tax period:and medical equipments on MRP under Section 4(4) of the KVAT Act, 2003 and has the following

Goods Purchased during a tax period say Sept .2010

Value

Rate of tax

Purchase of medicine on which tax is charged on Rs.7,55,000 MRP. Purchase of medicine on which tax is charged on Rs.1,28,000 actual price. Purchase of toilet articles on which tax is charged on Rs. 42,000 MRP. Purchase of toilet articles on which tax is charged on Rs. actual price. Purchase of confectioneries on which tax is charged Rs. on MRP. 6,000

5%

5%

13.5%

13.5%

4,000

13.5%

Purchase of Medical equipments on which tax is Rs.1,30,000 charged on MRP. Purchase of Medical equipments on which tax is Rs. 26,000 charged on actual price. Purchase of feeding bottles on actual which tax is charged on actual price. Rs. 12,500

5%

5%

5%

Purchases

Input Tax

Total

Rs.11,03,500

Rs.59,595

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Goods Sold during the same tax period

Value

Rate of tax
5%

Sale of Medicine on which the dealer opted to pay tax on MRP. Sale of Medical equipments on which the dealer opted to pay tax on MRP. Sale of toilet articles on actual net sale price. Sale of confectioneries on actual net sale price. Sale of feeding bottles on actual net sale price.

Rs. 9,56,000

Rs. 1,86,500

5%

Rs. Rs.

44,500 3,700

13.5% 13.5% 5% Output Tax

Rs. 13,200 Sales

Total

Rs. 12,03,900 Rs. 64,293

The dealer would have to make the entries of purchase and sale values of the above example as under: In respect of Sales : Box no. Taxable on actual net sale price Taxable turnover on MRP basis (1) 6.3 Sale of goods with rate of tax of 5 % Sale of goods with rate of tax of 13.5 % 13200 (2) 1142500 6.13 660 57125 Box no. Tax on Actual sale price Tax on MRP value

6.4

48200

6.14

6507

Total output tax

Rs. 64292

In respect of Purchases: --------------------------------------------------------------------------------------------------------------------------------------CTD-Karnataka & NIC- Bangalore UM for e-VARADI 29 of 37

Box no.

At actual net purchase price

On MRP basis

Box no.

Tax on Actual purchase price

Tax on MRP value

(1) 9.3 Value of purchases at 5 % tax 9.4 Value of purchases at 13.5 % tax Total input tax 6000 166500

(2) 885000 9.16 8325 44250

46000

9.17

810

6210

Rs. 59595

In this case, net tax payable is output tax (Rs.64292/-) less input tax (Rs.59595/-) = Rs. 4,697/(ii) Example 2: A retail trader in medicines and other goods who has not opted for payment of tax on MRP has effected the following transactions of purchases and sales within the state during a tax period:

Goods Purchased during a tax period say Sept.2010

Value

Rate tax

of

Purchase of medicine on which tax has been Rs.1,90,000 charged on MRP. Purchase of toilet articles, confectionery, on which Rs. 20,000 tax has been charged on MRP. Purchase of Medical equipments, feeding bottles, Rs. 34,000 which tax has been charged on MRP. Purchases Total Rs.2,44,000

5%

13.5%

5%

Input Tax Rs.13,900

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Goods Sold during the same tax period

Value

Rate tax
5%

of

Sale of Medicine ,medical equipments, feeding bottles Sale of toilet articles ,confectionery

Rs. 2,08,000

Rs. 18,000 Sales

13.5% Tax Rs. 12,830

Total

Rs. 2,16,000

The dealer would have to make the entries of purchase and sale values of the above example as under: In respect of sales : Box no. Taxable on actual net sale price Taxable turnover on MRP basis (1) 6.3 Sale of goods with rate of tax of 5 % Sale of goods with rate of tax of 13.5 % 208000 (2) 6.13 10400 Box no. Tax on Actual sale price Tax on MRP value

6.4

18000

6.14

2430

Total output tax

Rs. 12830

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In respect of Purchases: Box no. At actual net sale price On MRP basis Box no. Tax on Actual purchase price Tax on MRP value

(1) 9.3 Value of purchases at 5 % tax 9.4 Value of purchases at 13.5 % tax Total input tax

(2) 224000 9.16 11200

20000

9.17

2700

Rs. 13,900

In this case, net tax payable is output tax ( Rs. 12830/-) less input tax (Rs. 13900/-) = refund of Rs. 1,070/-

VI :

Form VAT 120 for mechanized crushing units

Dealer has to enter the number of mechanized units of specified size in the boxes provided as shown below:

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Fig 27-Form VAT 120- mechanised crushing units

VII.
Instructions on entering details by works contractors in Form VAT 120.

Care should be taken by works contractors while entering details in Form VAT 120 in regard to claiming deduction on payment made to sub-contractor/s: (1) The dealer is eligible for deduction of payment made to sub-contract/s from total consideration for computation of tax only if the said sub-contractor/s is / are also a registered dealer/s under the provisions of KVAT Act, 2003 and that he (sub-contractor) has included such amounts in the return filed by him as required by Section 15(b) of the said Act. The details of the TIN and value of subcontract amount payable / paid to such subcontractor may be entered in the relevant box no. 4.2 of the Form VAT 120. If there are more than one sub-contractor, after entering the details of one sub-contractor, click on the button Add and then enter the details of the next sub-contractor and repeat the process . (2) Purchase made from URDs is taxable at the usual rates applicable to goods. This is apart from value of consideration towards works contract. Values need to be entered in box numbers 4.12 to 4.13.2 .Purchases taxable at different rates of tax need to be entered. In respect of values to be entered in box no. 4.13.2, tax need to be calculated and entered (keyed in) against the appropriate box.

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(3) Tax needs to be calculated in respect of values shown in box 4.11.2 and entered against the appropriate box. (4) If tax has been deducted at source, enter it in box no. 5.2 (Figure 30).

(5) Simultaneously upload the details of TDS by clicking on the option New Entry under TDS Forms available on the main menu and submit TDS certificates physically to the LVO/VSO concerned.

Fig 28: Works contractor- Entry screen for turnover details-Form VAT 120

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Fig 29: Works contractor- Entry screen for turnover details Form VAT 120

Fig 30: Works contractor-Entry screen for tax calculations-Form VAT 120
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VIII: In respect of all payment returns (Form 100/105/120), please follow the procedure explained Instructions at para nos. 10,11,12 and 13 of VAT 100 return to make payments and submit the return.

IX : Guidelines to enter the values in respect of boxes meant for entering the purchase value
/sales value under the heading others:In respect of Form VAT 100 : In respect of values entered in Boxes relating to sales in 6.6, purchases in box 6.9 , interstate sales in box 7.8, purchases in box no. 9.6.1 & 9.6.2, 9.7, 9.8.1&9.8.2, corresponding tax values are to be entered manually (key in) after calculating the tax at the appropriate rate/s Sales value 6.6. 7.8 Tax value 6.16 7.17 Purchase value 6.9 9.6.1 & 9.6.2 9.7 9.8.1 & 9.8.2 Tax value 6.19 9.19 9.20 9.21

In respect of Form VAT 105: In respect of values entered in Boxes relating to sales in 6.6, purchases in box 6.9 , interstate sales in box 7.8, purchases in box no. 9.6 , 9.7.1 & 9.7.2 , 9.8.1&9.8.2, corresponding tax values are to be entered manually (key in) after calculating the tax at the appropriate rate/s Sales value Tax value Purchase value 6.9 9.6 9.7.1 & 9.7.2 9.8.1 & 9.8.2 Tax value

6.6. 7.8

6.16 7.17

6.19 9.19 9.20 9.21

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X:

For Reports and Help

Dealers can view the status of reports, e-payments, etc. and know the status of returns, etc. By clicking on Reports and help, the status of the following can be viewed: (i) e-Varadi entries (ii) e-payment entries (iii) (iv) e-TDS entries e-CST receipts entries

(v) e-payments made (prior to preparation of e-return also) (vi) Status of submissions /acknowledgements by VAT officer.

-END-

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