Government of Karnataka

(Department of Commercial Taxes)

FORM VAT 100

(See Rule 38)
1 General Information:
1.1 LVO CODE :
1.2 Tax Period (Month/Quarter) :
1.3 Type of return : Original / Corrected / Revised / Final
1.4 Date of filing return :
1.5 TIN No. :
1.6 Full Name of the dealer :

1.7 Address of the dealer :

1.8 Tax invoices issued in the mont h*: From: To:

PARTICULARS OF TURNOVERS

Local Interstate

2) Total Turnover v3 Total Turnover

(local) (Interstate/Exports
Import / Consignment)
2.1 Sales return, discounts, 3.1 Sales return, discounts,
labour charges etc. as labour charges etc. as
per Rule 3(2) per Rule 3(2)
2.2 Consignment Sales / 3.2 Stock Transfers /
C.A. Sales Consignment Sales
2.3 Tax Collected 3.3 Exempted Sales
(VAT)
2.4 Exempted Sales 3.4 Direct Exports
2.5 Others 3.5 Deemed Exports
(Against H Form)
2.6 Taxable Turnover 3.6) Sales in Transit
(local) (Box 2 less (E-1 and E-II)
(Box 2.1 to Box 2.5)
3.7 Sales in the course of
 import (High Sea Sales)
3.8 CST Collected
3.9 Taxable (Interstate)
(Box No.3 less (Total
of Box No.3.1 to 3.8)

4. Net Tax Payable

4.1 Output Tax Payable (Refer Box no.8.3)
4.2 B/f of Previous month
4.3 Input tax credit (Refer Box No.11)
4.4 Tax Payable [Box No.4.1 – (Box No.4.2 + Box No 4.3)]
4.5 Tax deducted at source (Certificate Enclosed)
4.6 Balance Tax Payable (Box No. 4.4 – Box No. 4.5)
4.7 Refund Yes / No
4.8 Credit carried forward Yes / No
4.9 Net Tax refund as per Incentive Notification

5. Tax payment details

Details Amount Cash/DD/Chq/ Bank Date
Challan No:
5.1 Tax Payable as
per Box No.4.6
5.2 Interest

5.3 Others

5.4 Total of Box

No.5.1, Box No.5.2
and Box No.5.3

FOR CTD / BANKS USE ONLY

Date of Receipt of return :

Received Rs.

In Words Rs.
 Challan No. : Date:

Signature and Seal of

LVO/VSO

* Note : If the serial numbers of Tax Invoices are of different series then it should be mentioned
separately.

6. Details of Local Sales / URD Purchases and Output Tax / Purchase Tax
Payable

6.1 Taxable turnover of 6.7 Output tax Payable

sales at rate of 1% tax (relating to Box No.6.1)
6.2
Taxable turnover of sales 6.8
Output tax Payable
at rate of 4% tax (relating to Box No.6.2)
Taxable turnover of sales
Output tax Payable
6.3 at standard rate 6.9
(relating to Box No.6.3)
of tax of 12.5%
Taxable turnover of
Purchase tax Payable
6.4 URD purchases 6.10
(relating to Box No.6.4)
(specify rate of tax)
Others, if any Output tax Payable
6.5 6.11
(please specify) (relating to Box No.6.5)
Total Output Tax Payable
6.6 Total (Box No.6.1 to 6.6) 6.12
(Box No 6.7 to 6.11)

7. Details of Interstate Sales and CST Payable

Taxable turnover of Output tax Payable

7.1 7.7
inter-State sales at 1% (relating to Box No.7.1)
Taxable turnover of Output tax Payable
7.2 7.8
inter-State sales against (relating to Box No.7.2)
 C or D Forms at 4% tax
Taxable turnover of
Output tax Payable
7.3 inter-State sales without 7.9
(relating to Box No.7.3)
C or D Forms at 12.5%.
Taxable turnover of
Output tax Payable
7.4 inter-State sales without 7.10
(relating to Box No.7.4)
C or D Forms at 10%.
7.5
Others, if any 7.11
Output tax Payable
(please specify) (relating to Box No.7.5)
Total (Total of Box Total output tax Payable
7.6 7.12
Number 7.1 to 7.5) (Total of Box Nos.7.7 to 7.11)

8. Less:
8.1) Total Out Put Tax (Total of Box No. 6 .14 and Box No. 7.12)
8.2) Output Tax deferred to Industries as per Incentive
Notifications
8.3) Net Output Tax Payable (Box No. 8.1 Less Box No. 8.2)

9. Details of Purchases and Input Tax

9.1 Net value of purchases 9.11 Input tax
at 1% tax (relating to Box
No.9.1)
9.2 Net value of purchases 9.12 Input tax
at 4 % tax (relating to Box
No.9.2)
9.3 Net value of purchases 9.13 Input tax
at standard rate of tax (relating to Box
at 12.5 % No.9.3)
tax
9.4 Value of URD purchases 9.14 Input tax
to the extent used or sold (relating to Box
(specify rate of tax) No.9.4)
9.5 Others, if any 9.15 Input Tax
(please specify) (relating to Box
No.9.5)
9.6 Value of VAT
exempted goods.
9.7 Purchases from
Composition dealer
9.8 Value of goods imported
 and / or purchased in the
course of inter-State trade
including E1 and EII
purchase.
9.9 Value of goods received
by stock transfer /
consignment transfer
9.10 Total value of purchases 9.16 Input tax (relating to
(Total of Box Nos. 9.1 to Box No.9.11 to 9.5)
9.9)
10 Ineligible Input Tax Credit
10.1. Non-deductible input tax being restricted u/s 11 of VAT Act
10.2. Non-deductible input tax – Pre-registration Purchases u/s 13 of VAT
Act
10.3. Non-deductible input tax-under special rebating scheme
u/s 14 read with Section 11 of VAT Act
10.4. Non-deductible input tax – under partial rebating scheme u/ s 17 of
VAT Act
10.5. Others, Please Specify
10.6. Total Ineligible Input Tax Credit
(Total of Box No. 10.1 to Box No. 10.5)
11. Eligible Input Tax Credit (Box No. 9.1 6 – Box No. 10.6)

DECLARATION
I / We Declare that the particulars furnished above are true and complete in all
respects.
I / We hereby declare that I am / We are aware that there are penalties for making false
declarations or incomplete returns.

Place : Signature :
Date : Name and
designation / Seal:

12. ENTRY TAX

(Applicable to dealers’ who are liable to tax under the KTEG ACT, 1979)

12.1 TOTAL PURCHASES :

 Value of goods liable for entry tax both Local, Interstate
and Imports including freight and inward expenses
LESS:
12.2 Purchases within the local Area , Purchases against
Form-40
Purchase Returns, Re-exports
12.3 Others
12.4 TAXABLE TURNOVER

CALCULATION OF ENTRY TAX PAYABLE

Description of Goods Taxable Value Tax Payable
12.5 Goods Taxable @ 1%
12.6 Goods Taxable @ 2%
12.7 Goods Taxable @ 5%
12.8 Goods Taxable (others)
12.9 TOTAL

12.10 Tax paid particulars:- Rs. _________________ Cash / DD / Challan No:

__________

Date: _________ Bank: _____________________________

I / We declare that the particulars furnished a bove are true and complete in
all respects.

Place : Signature :

Date : Name and

designation / Seal :

Incomplete forms will be deemed to be invalid and penalties relating to non -filing
will apply.
Note: If the Return is not applicable then it can be written as ``N.A”
13. SPECIAL ENTRY TAX
(Applicable to dealers who are liable to tax under the Karnataka Special Tax on Entry of certain Goods Act,
2004)
TOTAL PURCHASES :
13.1 Value of goods liable for K STECG both Local, Interstate
and Imports including freight and inward expenses
LESS:
13.2 a) Exemption (Please specify)
b) Purchase Returns
c) Re-exports
d) Others
13.3 TAXABLE TURNOVER
Description of the Notified Goods Taxable Value Tax Payable
13.4 Goods Taxable @4%
13.5 Goods Taxable @ 12.5%
13.6 Goods Taxable (others)
13.7 TOTAL
13.8 Less: CST Paid as per
Section 4(2) of KSTECG Act
13.9 Balance Tax Payable
13.10 Tax Paid particulars : Rs. Cash / DD / Challan No:
Date : Bank:
I / We declare that the particulars furnished above are true and complete in all respects.

Place : Signature :
Date : Name & Designation / Seal :
Incomplete forms will be deemed to be invalid and penalties relating to non -filing will apply.
Note : If the Return is not applicable then it can be written as “N.A.”
ANNEXURE 1
Input-Turnover, (Local) and Tax Paid as per Tax Invoices (Refer Box No. 9 and Purchasse Register)
For the month / Quarter
1. This information shall be furnished by a VAT dealer whose turnover for the preceding year is less
than 2 crores and / or less than 16 lakhs during the month.
2. This information shall be furnished dealer wise (TIN wise) as below or extract of Purchase
register (Refer Rule 33(2) of KVAT Rules, 2005)
Net Value of
TIN of the Seller Invoice Date of the goods
Tax Charged
Sl.
Name of the Seller (Input
No (Input Supplier) Number Purchase
Turnover)
I/We declare that the particulars furnished above are true and complete in all respects.
Place : Signature :
Date : Name & Designation / Seal :

ANNEXURE- II
Details of statutory forms filed for the quarter ending 30th June, 30th September, 31st
December and 31st March *
(A) EXTRACT For Quarter

Nature of Turnover for which Turnover mentioned in Balance Turnover for Number of
statutory statutory Forms to be the statutory forms filed which statutory forms statutory forms
Form filed filed for the quarter for the quarter ending are to be filed filed

CST:

1) C-Form

2) D-Form

3) F-Form

4) H-Form

5) I - Form

6) E I -Forms

7) E II - Forms
8) C-Forms
related to
E1/E2 Forms

I / We declare that the particulars furnished above are true and complete in all respects.

Place: Signature :
Date : Name & de signation / Seal :

(B) DETAILS (Statutory Forms filed along with this annexure) For Quarter:

Type of Number of
SL.
Statutory Statutory Net Value Tax Amount Total Amount
No
Forms Forms

NOTE: (1) Dealers shall furnish the detailed statement indicating particulars and the numbers of
the Statutory forms filed separately if the space provided is not sufficient

(2) The information should be provided for each Tax Period relating to the said quarter.

I / We declare that the particulars furnished above are true and complete in all respects.
Place: Signature :

Date : Name & designation / Seal :

Note:
Quarter ending Last date to file statutory Forms
30th June 30th September
30th September 31st December
31st December 31st March
31st March 30th June