How to make a VAT entry in books including setoff?

1.  Purchases
        Accounts Payable                  xxx
        VAT Input                              xxx
            Cash in Bank                               xxx
                Purchases recorded for the month.

2.  Sales
         Accounts Receivable              xxx
             Sales                                             xxx
             VAT Output                                    xxx
                 Sales recorded for the month.

3.  Set Off
         VAT Output                            xxx
             VAT Input                                        xxx
             VAT Debit & Credit Account             xxx
                Transfer of Surplus to VAT Debit & Credit Account.

4.  Payment
          VAT Debit & Credit Account     xxx
             Cash in Bank                                  xxx
                  Payment of VAT reported for the month of ______.
             

Instead Of VAT Debit or Credit A/c we can Create VAT Payable a/c
VAT set off entry

VAT out put A/c --------DR

To VAT input A/c---------------------CR

To VAT Payable A/c------------------CR

VAT Payment entry

VAT Payable A/c ------------ DR
To Bank or Cash A/c---------------CR

Purchases A/C DR
to vat input A/C

vat output A/C DR
to sales A/C

vat output A/C DR
to vat output A/C
to vat payable A/C

vat payable A/C DR
to bank A/C

PURCHASE A/C. DR
INPUT EXCISE DUTY DR
INPUT CESS DR
HI.ED.CESS DR
INPUT VAT A/C. DR

VENDOR A/C. CR

1)Purchase
Purchase A/c Dr 50000
VAT input A/c Dr 2000
To Vendor A/c Cr 52000
2)Sales
Customer A/c Dr 60000
To Sale 57600
To VAT Output 2400
3)VAT Set off:
VAT Output A/c Dr 2400
To VAT Input 2000
To VAT payable 400

% of VAT is 4 here

1. purchase a/c Dr
vat input a/c Dr
to Bank/Creditor a/c

2. Bank/ Debtors a/c Dr
to Sales a/c
to vat output a/c

3. Vat output a/c Dr
to vat payable a/c

4. Vat payable a/c Dr
to vat input a/c
to Bank/cash a/c

1)purchese a/c dr,input vat a/c dr, ramana a/c cr
2) RAJU A/C DR ,SALES A/C CR,OUTPUT VAT CR ,