VAT-Entries

No any further entry required......... as u say take a example:- 

Your input tax credit- Rs. 25000/- and VAT liability Rs. 37500/-

then u required to pay Rs. 12500/-. IF you crate septare ledger for Input and output then u required follwing entry:-

Vat output                    Dr.                         37500

     To Vat Input                                                           25000

     To Bank                                                                  12500

Correct me if i m unable to undrestand ur querry

1)At the time of Purchase

Purchase 5% Dr 100000

Input Vat 5%   Dr 5000

    To Creditor                     105000

2)At the time of Sale

Cash     Dr 157500

     To Sales 5%          150000

     To Output Vat 5%   7500

3) Final Adjustment

Output Vat 5%    Dr 7500

   To Input Vat 5%        5000

   To Vat Payable(CL)          2500