Uploading Purchase and Sales Details: This Can Be Done Either by
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nandukyUploading Purchase and Sales Details: This Can Be Done Either by
Uploaded by
nandukySIMPLE STEPS FOR UPLAODING PURCHASE AND SALES DETAILS,
FILING VAT 200A AND VAT 200 RETURN
Details of Purchases and Sales made from/to registered AP VAT(TIN)
dealers are to be uploaded online before filing VAT 200A and VAT 200
Return. Follow the below mentioned simple steps for that. Start with the
transactions relating to June 2015.
No need to upload Annexure I and Annexure II, if there are No
Purchases and Sales from/to AP VAT(TIN) dealers in the Tax Period, for
which VAT 200 return is to be filed . However dealer has to confirm the
same (See Confirm Invoice details procedure given below).
Uploading Purchase and Sales details: This can be done either by
the dealer or his authorized STP through their logins.
1.
2.
3.
4.
Go to www.apct.gov.in
Click Download Forms link
Download the template of purchases.
Enter the purchase details in the template and save it with a file
name.
5. Click on Purchase/Sales Details link from left panel in apct
homepage.
6. Enter login details
7. Click on Returns link
8. Select Upload purchase Details link
9. Click on Browse button
10.
Select the file containing purchase details
11.
Click Upload button
12.
If everything is Ok then select Yes, I want to Submit
button.
13.
You will get a message that the details are Successfully
uploaded.
14.
Same is the procedure for uploading the Sales details .You
may also upload from Returns Menu.
15.
The details uploaded can be modified by clicking Modify
Invoice Details in Returns Module, by giving the Invoice number,
for which modification is required.
16.
The mismatched details uploaded can be updated by clicking
Update Mismatched Invoices in Returns Module. To update the
records Dealer has to select year, month, Invoice type and other
dealer, based on selection criteria system will display all the
mismatched records. Dealer can update the invoices one by one by
using Edit and Update buttons against to each record.
17.
For three months i.e for the tax period of June 2015 , July 2015
and August 2015 the system will generate mismatches only when
the turnovers of seller and purchaser in that invoice for the
particular tax rate differ. Therefore mismatch of commodity is
ignored for the time being.
CONFIRM INVOICE DETAILS : After ensuring that all the Purchases and
Sales details are uploaded for a Tax Period, dealer has to CONFIRM the
same, before filing VAT 200A for the Tax Period for which the details are
uploaded. For example if Purchase and Sales details are uploaded for the
Tax Period June 2015, then the dealer has to confirm Purchase and Sales
details before filing VAT200A for the Tax Period June 2015. Follow the
below procedure for that.
a) Go to Returns Module and Click on Confirm Invoice details
link
b) Select the Tax Period from the drop down list
c) Select the type of Invoice details i.e. Purchase or Sales.
d) Click Get details button.
e) System will display the Mismatch Records, if any.
f) If the dealer wants to confirm the Purchase or Sales details Click
on Confirm Invoice Details button. If the dealer wants to update
the Mismatch records then Click Edit Mismatch Invoices button
and update the mismatch Invoice details. After updating the
Mismatch records, dealer has to Confirm the details. After
confirming one type of Invoices, say Purchase, then select the
other type i.e. Sales and Confirm. Dealers may note that
even if there are mismatches the invoices can be
confirmed to avoid delay in filing return. In case of such
mismatches a notice highlighting the mismatches will be issued
to selling and purchasing dealers to explain the mismatch. ITC
will not be disallowed in genuine transactions.
g) If there are No Purchases and Sales from/to AP VAT(TIN) dealers
during the tax period for which VAT200 return is to be filed then
Select the type of Invoice details i.e. Purchase or Sales and Click
Get details button and then Click Confirm Invoice Details
button. (System will take NIL Purchases and Sales from TIN (AP)
dealers for the selected tax period).
MODIFY CONFIRMED INVOICE STATUS: After confirmation of the
invoices and before submitting the form VAT 200A, if dealer wants to
modify, upload or delete the invoices he may use this screen to reopen
the facility for the selected month. After updating the record from this
screen system allows you to modify, upload or delete the records for the
updated month.
DELETE INVOICES: By selecting Financial Year, Month and Invoice Type
dealer can delete all the invoices or selected invoices from this screen.
Records can be deleted before confirm the invoices for the selected
month. After confirmation system will not allow to delete.
MODIFY VAT200A: After submitting VAT 200A and before filing VAT 200,
if dealer find any mistakes in VAT 200A he may delete the existing and can
submit the new form by using this link. Select Return Month-Year and click
on Modify VAT200A button. System prompts the confirmation message as
'Previously submitted VAT 200A will be deleted. Are you sure want to
modify??', if dealer clicks on OK button existing form VAT200A will be
deleted and new form will be open for the selected Tax Month.
* Useful Tips
1. Purchase/Sales details can be uploaded on day to day basis
2. All the mismatch records will be displayed by the system in
UPDATE MISMATCHED INVOICES report. Dealer may correct the
wrong details.
HOW TO FILE VAT 200A RETURN ONLINE?
Dealer has to submit VAT 200A Return, before filing VAT 200 Return
for a Tax Period. Filing 200A is simple.
You may choose any one of the below options
*If you dont have ITC claim (Purchases from AP VAT(TIN) dealers,
select this option and Tax Period from the drop down list, and Click
submit button.
* If you don't have any sales of exempt goods and exempt
transactions during the tax period, select this option and Tax Period
from the drop down list, and Click submit button.
* If you are a Works Contractor, select this option and Tax Period
from the drop down list, and Click submit button.
* If you are having two or more industrial units, select this option
and Tax Period from the drop down list, and Click submit button.
* Yes, I want to submit form VAT 200A with all details (ie., If you
have Purchases from AP VAT(TIN) dealers during the selected Tax
Period), select this option and follow the below procedure.
1. TIN will be displayed by the system
2. Select the Tax Period from the drop down, for which VAT 200A is
to be filed and enter the details.
3. Enter value of Taxable Sales ( Within the State Sales, Inter State
Sales and Export Sales) for the selected Tax Period
4. Enter value of sales of Exempt goods (Sales of Schedule I of
APVAT Act2005) for the selected Tax Period.
5. Enter value of Exempt Transactions (Branch Transfers,
Consignment Sales) for the selected Tax Period.
6. After you enter the above fields, click on Get Details
button, system will guide you to enter the remaining
fields.
7. Based on your values in 3, 4 and 5 text boxes system will allow
you enter the values as below
I. If you dont have any values in 03, 04 and 05
ie., for ex :
03. Amount of taxable sales = 0
AND
04 Amount of sales of exempt goods in the period = 0
AND
05 Amount of exempt transactions in the period = 0
06
07
8
08(i)
08(ii)
9
10
Inputs
1% rate
purchases
5% rate
purchases
14.5% rate
14.5% without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x
value*
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
ITC eligible
on common
inputs (y) in
Rs/-
Tota
claim
Rs
(N=
(a)
(a)
--
(b)
(b)
--
--
--
--
--
(c)
(c)
--
--
--
--
--
--
--
--
--
--
--
--
II.
If you dont have values in 3 and 4, you have the value in 5
ie., for ex :
03. Amount of taxable sales = 0
AND
04 Amount of sales of exempt goods in the period = 0
AND
05 Amount of exempt transactions in the period > 0
B=03 , C= 03+04+05
06
07
8
08(i)
08(ii)
9
10
Inputs
1% rate
purchases
5% rate
purchases
14.5% rate
14.5% without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x
value*
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
ITC eligible
on common
inputs (y) in
Rs/-
Tota
claim
Rs
(N=
--
(a)
(a)
--
--
(b)
(b)
--
--
--
--
--
--
--
--
--
--
(d)
(d)
--
--
(e) = (d)*(5/14.5)
(e)
--
--
(f)= (d)*(9.5/14.5)
(f)
(f)
III.
If If you dont have values in 3 and 5, you have the value in 4
ie., for ex :
03. Amount of taxable sales = 0
AND
04 Amount of sales of exempt goods in the period > 0
AND
05 Amount of exempt transactions in the period = 0
B=03 , C= 03+04+05
06
07
8
08(i)
08(ii)
10
Inputs
1% rate
purchases
5% rate
purchases
VAT Paid on
specific inputs
(x) in Rs/---
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
--
--
--
--
ITC eligible
on common
inputs (y) in
Rs/-
Total ITC
claimed in
Rs/(N=x+y)
--
--
--
--
14.5% rate
14.5% without
exempt
transactions
14.5% in
exempt
transactions
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x
value*
--
--
--
--
--
--
--
--
--
--
IV.
If you have 04 and 05 both and not having any value in 03
ie., for ex :
03. Amount of taxable sales = 0
AND
04 Amount of sales of exempt goods in the period > 0
AND
05 Amount of exempt transactions in the period > 0
B=03 , C= 03+04+05
06
07
8
08(i)
08(ii)
9
10
Inputs
1% rate
purchases
5% rate
purchases
14.5% rate
14.5% without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x
value*
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
ITC eligible
on common
inputs (y) in
Rs/-
Total ITC
claimed in
Rs/(N=x+y)
--
(a)
(a)
--
--
--
(b)
(b)
--
--
--
--
--
--
--
--
--
--
--
--
--
(d)
(d)
--
--
--
(e) = (d)*(5/14.5)
(e)
--
--
--
(f)= (d)*(9.5/14.5)
(f)
(f)
(f)
V.
If you dont have any values in 04 and 05 both and having only
in 03
ie., for ex :
03. Amount of taxable sales > 0
AND
04 Amount of sales of exempt goods in the period = 0
AND
05 Amount of exempt transactions in the period = 0
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
ITC eligible
on common
inputs (y) in
Rs/-
1% rate
purchases
(a)
(a)
5% rate
purchases
14.5% rate
14.5%
without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x
value*
(9.5%portion
) 9.5/14.5x
value*
(b)
(b)
--
--
(c)
(c)
--
--
Inputs
06
07
8
08(i
)
08(i
i)
9
10
B=03 , C= 03+04+05
Total I
claime
Rs/(N=x+
VI.
If you dont have any values in 04 and having in 03 and 05 both
ie., for ex :
03. Amount of taxable sales > 0
AND
04 Amount of sales of exempt goods in the period = 0
AND
05 Amount of exempt transactions in the period > 0
Inputs
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
ITC eligible on
common inputs
(y) in Rs/-
Total
claim
Rs/(N=x
1% rate
purchases
(a)
(a1)
(a)+(a1)
(a2)=(a1)*( B/C)
(a
06
5% rate
purchases
(b)
(b1)
(b)+(b1)
(b2)= (b1)*( B/C)
(b
07
--
--
--
--
(c)
(c1)
(c)+(c1)
--
--
(d1) =
(c1)*(5/14.5)
(d1)
(d2)=(d1)*( B/C )
--
(e1)=
(c1)*(9.5/14.5)
(e1)
(e1)
08(i
)
08(i
i)
10
14.5% rate
14.5%
without
exempt
transactio
ns
14.5% in
exempt
transactio
ns
(5%
portion)
5/14.5 x
value*
(9.5%porti
on)
9.5/14.5x
value*
B=03 , C= 03+04+05
VII.
If you dont have any values in 05 and having in 03 and 04 both
ie., for ex :
03. Amount of taxable sales > 0
AND
04 Amount of sales of exempt goods in the period > 0
AND
05 Amount of exempt transactions in the period = 0
ITC eligible
on common
inputs (y) in
Rs/-
Total I
claime
Rs/(N=x+
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
(a)
(a1)
(a+a1)
(a2) =
(a1)*(B/C)
a+
06
1% rate
purchases
(b)
(b1)
(b+b1)
(b2) =
(b1)*( B/C )
b+
07
5% rate
purchases
(c)
(c1)
(c+c1)
(c2) =
(c1)*( B/C )
c+
--
--
--
--
--
--
--
--
--
--
--
--
Inputs
8
08(i
)
08(i
i)
9
10
14.5% rate
14.5%
without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x
value*
(9.5%portion
) 9.5/14.5x
value*
B=03 , C= 03+04+05
VIII.
If you have the values in boxes 03, 04 and 05
ie., for ex :
03. Amount of taxable sales > 0
AND
04 Amount of sales of exempt goods in the period > 0
AND
05 Amount of exempt transactions in the period > 0
ITC eligible
on common
inputs (y) in
Rs/-
Total I
claime
Rs/(N=x+
VAT Paid on
specific inputs
(x) in Rs/-
VAT Paid on
common inputs
in Rs/- (L)
Total VAT paid in
Rs/- (M=x+L)
(a)
(a1)
(a+a1)
(a2) =
(a1)*(B/C)
a+
06
1% rate
purchases
(b)
(b1)
(b+b1)
(b2) =
(b1)*( B/C )
b+
07
5% rate
purchases
--
--
--
--
--
--
--
--
(c)
(c1)
(c2) = (c+c1)
--
--
(d1) =
(c1)*(5/14.5)
(d1)
(d2) =
(d1)*(B/C)
(d
--
(e1) =
( c1)*(9.5/14.5)
(e1)
(e1)
(e
Inputs
8
08(i
)
08(i
i)
9
10
14.5% rate
14.5%
without
exempt
transactions
14.5% in
exempt
transactions
(5% portion)
5/14.5 x
value*
(9.5%portion
) 9.5/14.5x
value*
B=03 , C= 03+04+05
After enter the entire values click on Get Total button. Verify and Click
Submit button. Your VAT 200A is filed.
FILING VAT 200 RETURN AFTER VAT 200A IS FILED.
Filing of form VAT 200 Return for a Tax Period, after filing VAT 200A
is made simple. You need not enter (system will not allow you to enter)
the values of Purchases in box 02(2), 02(3) and 02(4). System will display
the relevant values from VAT 200A, which is filed by you for the Tax Period.
03(1) and 03(2) boxes in form VAT 200 will be displayed by the
system from VAT 200A. In case of NILL 200A or Zero values entered in
200A system will allow you to enter the values in 03(1) and 03(2) boxes in
form VAT 200.
Enter the remaining fields and file the Return.
