1. 1 JVAT 200 QUARTERLY Commercial Taxes Department Government Of Jharkhand

2. 2 User Manual for filing new JVAT 200 (Quarterly Return)  The new JVAT 200 (Quarterly Return) is applicable for both Normal VAT Dealers as well for MRP Dealers.  Following validations are applicable in the New Return. Please go through this so that you can fill up the Return accordingly  Intra State Sales Return (excluding tax) from registered dealer (31) = 33(E)+34(F)  Purchase Return 24) Less: Amount of ITC on account of Purchase Return 26(F)  GTO Field 29 is equal to the sum of fields [30+36+37+38+39+40+41+42+43+44+45+46+48(e)+49(g)+52(i)(a to c)+52(ii)(a to f)+53(e))  Annexure: B – Statement of Intra state taxable sales [other than medicine specified in 9(2)] to registered dealer, unregistered dealer and Consumer: Total of Amount before tax (B) including Unregistered dealer and consumer = 48(E)Total of Sale price of goods excluding Tax + 53 (E)Total of Sales price excluding Tax Total Amount of VAT/Tax Charged (C = A*B) = 48(F) - Total of Output Tax + 53(F)  Annexure: C – Statement of Intra state sales of medicines [specified u/s 9(2)] to registered dealer, unregistered dealer and Consumer: Maximum Retail Price (MRP) (C) = 49(J) - Total of MRP of Goods sold  Annexure: D – Statement of Input Tax Paid on Intra state taxable purchase [other than medicine specified in 9(2)] from registered dealer: Total of Amount before tax (B) = 21(E) - Total of Purchase Price of Goods excluding tax Total Input Tax Paid (C) = 21(F) - Total Amount of Input Tax Paid  Annexure: E – Statement of Intra state taxable purchase of medicine specified in sec. 9(2) from registered dealer: Maximum Retail Price (MRP) (C) --- Taxable Value excluding tax (B) = 18. Purchases of Medicines specified u/s 9 (2) of the Act (MRP Scheme)

3. 3 Go through the link ‘eseva.jharkhandcomtax.gov.in’. Enter the email id and password and click on ‘Login’ button.

4. 4 After login, click on ‘File e-Return’ in the Homepage or from e-Services. Select ‘Document Type’ as ‘FORM JVAT 200’ and after that select version as ‘New Return’ and Form Submission Type as Web Form and click on ‘Open Web Form’

5. 5 In ‘Basic Info’ tab, dealer’s data will be auto-populated. You need to select the Period Form Date and system will automatically populate the Period To Date and Return Type. Click on ‘Next’ to proceed, ‘Purchase Details’ tab will open.

6. 6 In ‘Purchase Details’ tab, Dealer needs to mention the purchases pertaining to the selected quarter. Click on ‘Next’ button to proceed, ‘Purchase Return Details’ tab will open.

7. 7 In ‘Purchase Return Details’ tab, Dealer needs to mention the purchase details if any pertaining to the selected quarter. Click on ‘Next’ button to proceed, ‘Scheduled II Part E Goods’ tab will open.

8. 8 In ‘Scheduled II Part E Goods’ tab, dealer needs mention the purchases made against schedule goods pertaining to the selected quarter. Click on ‘Next’ button to proceed, ‘Sales Return Details’ tab will open.

9. 9 In ‘Sales Return Details’ tab, dealer needs to mention the turn over details as well as if any sales Return happened pertaining to the selected quarter. Click on ‘Next’ button to proceed, ‘Sales Details’ tab will open. Please check the validation formula as mentioned earlier.

10. 10 In ‘Sales Details’ tab, dealer needs to mention the sales made pertaining to that quarter. Click on ‘Next’ button to proceed, ‘Scheduled II Part E Goods’ tab will open.

11. 11 In ‘Scheduled II Part E Goods’ tab, dealer needs to mention any sales made against Scheduled Goods pertaining to the selected quarter. Click on ‘Next’ button to proceed, ‘Tax Calculation’ tab will open

12. 12 In ‘Tax Calculation’ tab, VAT payable will be auto populated based on the any adjustment dealer does. Dealer also can mention if there is any deferred amount. Click on ‘Next’ button to proceed.

13. 13 In ‘Details of the Tax Deposited’ tab, Dealer needs to mention the details of the Tax deposited. Click on ‘Next’ button to proceed.

14. 14 In ‘Commodity Details’ tab, Dealer needs to select the commodities which they are dealing. Click on ‘Next’ button to proceed, tab ‘Annexure A-Input Tax Paid & Claimed’ will open.

15. 15 In ‘Annexure A-Input Tax Paid & Claimed’ tab, dealer needs to provide the breakup of the total as "Apportion" of eligible input tax credit mentioned in field 22. Click on ‘Next’ button to proceed.

16. 16 Click on ‘Save Data’ button to submit the main Return form, Click on ‘Ok’ button.

17. 17 Select the radio button to submit the respective return. Click on ‘Submit Return Form’ button, it will submit the Main Return form and will redirect to the Return Annexure upload screen.

18. 18 Click on ‘Ok’ button to continue.

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21. 21 In the annexure upload screen, four Annexures will be available as mentioned below.  ANNEXURE-B – Sale Details  ANNEXURE-C – MRP Sale Details  ANNEXURE-D – Purchase Details  ANNEXURE-E – MRP Purchase Details Dealer needs to select the respective annexure and click on ‘Open Web Form’ to open and fill up the selected annexure.

22. 22 Annexure-B Go to Sales Details tab to provide the breakup of the sales as mentioned in the mail Return Form

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24. 24 Click on ‘Submit’ button to submit the annexure.

25. 25 After submitting all the annexure, click on ‘Submit Return’ button to final submit of the return.

26. 26 Click on Ok button to continue.

27. 27 A message will pop up for submitting the return. On successful submission Acknowledgement Number will be generated. Click on the Acknowledgement number to view the acknowledgement receipt.

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29. 29 THANK YOU