SIMPLE 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.
Go to www.apct.gov.in
2.
Click Download Forms link
3.
Download the template of purchases.
4.
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 don’t 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

06
07
8
08(i)
08(ii)
9
10
I. If you don’t 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
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/-
(a)
(b)
--
(c)
--
--
--
VAT Paid on common inputs
in Rs/- (L)
0
0
--
0
--
--
--
Total VAT paid in
Rs/- (M=x+L)
(a)
(b)
--
(c)
ITC eligible on common inputs (y) in
Rs/-
--
--
--
0
--
--
--
--
--
--
Total ITC claimed in
Rs/-
(N=x+y)
(a)
(b)
--
(c)
--
--
--

II.
If you don’t 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)
(a)
(b)
--
--
(d)
(e) = (d)*(5/14.5)
(f)= (d)*(9.5/14.5)
Total VAT paid in
Rs/- (M=x+L)
(a)
(b)
--
--
ITC eligible on common inputs (y) in
Rs/-
--
--
--
--
(d)
(e)
(f)
--
--
(f)
Total ITC claimed in
Rs/-
(N=x+y)
--
--
--
--
--
--
(f)

III.
If If you don’t 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)
Inputs
1% rate purchases
5% rate purchases
14.5% rate
14.5% without exempt transactions
14.5% in exempt transactions
VAT Paid on specific inputs
(x) in Rs/-
--
--
--
--
--
--
9
10
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x value*
--
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)
--
--
--
--
--
--
--

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)
(a)
(b)
--
--
(d)
(e) = (d)*(5/14.5)
(f)= (d)*(9.5/14.5)
Total VAT paid in
Rs/- (M=x+L)
(a)
(b)
--
--
(d)
(e)
(f)
ITC eligible on common inputs (y) in
Rs/-
--
Total ITC claimed in
Rs/-
(N=x+y)
--
--
--
--
--
-- --
--
--
(f)
--
--
(f)

V.
If you don’t 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
B=03 , C= 03+04+05
Inputs
1% rate purchases 06
07
5% rate purchases
8 14.5% rate
08(i)
08(ii)
9
10
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/-
(a)
(b)
--
(c)
0
--
--
VAT Paid on common inputs
in Rs/- (L)
0
Total VAT paid in
Rs/- (M=x+L)
(a)
0
0
0
0
0
0
(b)
--
(c)
0
0
0
ITC eligible on common inputs (y) in
Rs/-
0
Total ITC claimed in
Rs/-
(N=x+y)
(a)
0
0
0
0
0
0
(b)
--
(c)
0
0
0

VI.
If you don’t 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
B=03 , C= 03+04+05
Inputs
1% rate purchases 06
07
5% rate purchases
8 14.5% rate
14.5%
08(i) without exempt transactions
08(ii)
9
10
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/-
(a)
(b)
--
(c)
--
--
VAT Paid on common inputs
in Rs/- (L)
(a1)
Total VAT paid in
Rs/- (M=x+L)
(a)+(a1)
(b1)
--
(c1)
(d1) =
(c1)*(5/14.5)
(e1)=
(c1)*(9.5/14.5)
(b)+(b1)
--
(c)+(c1)
(d1)
(e1)
ITC eligible on common inputs
(y) in Rs/-
(a2)=(a1)*( B/C)
(b2)= (b1)*( B/C)
--
--
(d2)=(d1)*( B/C )
(e1)
Total ITC claimed in
Rs/-
(N=x+y)
(a)+(a2)
(b)+(b2)
--
(c)
(d2)
(e1)

VII.
If you don’t 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
B=03 , C= 03+04+05
Inputs
06
1% rate purchases
07
5% rate purchases
8 14.5% rate
08(i)
08(ii)
9
10
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/-
(a)
(b)
(c)
--
--
--
VAT Paid on common inputs
in Rs/- (L)
(a1)
Total VAT paid in
Rs/- (M=x+L)
(a+a1)
(b1)
(c1)
--
--
--
(b+b1)
(c+c1)
--
--
--
ITC eligible on common inputs (y) in
Rs/-
(a2) =
(a1)*(B/C)
Total ITC claimed in
Rs/-
(N=x+y) a+a2
(b2) = (b1)*(
B/C ) b+b2
(c2) = (c1)*(
B/C )
--
--
-- c+c2
--
--
--

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
B=03 , C= 03+04+05
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/-
(a2) =
(a1)*(B/C)
Total ITC claimed in
Rs/-
(N=x+y)
06
1% rate purchases
(a) (a1) (a+a1)
07
5% rate purchases
(b) (b1) (b+b1)
(b2) = (b1)*(
B/C )
08(i)
08(ii)
9
10
--- ---
8 14.5% rate
14.5% without exempt transactions
14.5% in exempt transactions
--
(c)
--
(c1)
--
(c2) = (c+c1)
--
--
(5% portion)
5/14.5 x value*
(9.5%portion)
9.5/14.5x value*
--
--
(d1) =
(c1)*(5/14.5)
(e1) = ( c1)*(9.5/14.5)
(d1)
(e1)
(d2) =
(d1)*(B/C)
(e1)
After enter the entire values click on ‘Get Total’ button. Verify and Click ‘Submit’ button.
Your VAT 200A is filed. a+a2 b+b2
--
--
(c)
(d2)
(e1)

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.