Barni Ltd a UK company that sells various items falling under Standard Rated, Zero-rated, and Exempt goods in UK and exports overseas. Also, Barni Ltd purchases various items falling under Standard rated, Zero-rated, and Exempt goods from UK suppliers and from overseas. On 1 January 2018, Barni Ltd has registered for VAT based on compulsory Registration.

The following transactions occurred during the quarter ended 31 March 2021:

1. Barni Ltd Sold standard-rated goods of 420,000 (including VAT), 80,000 Zero Rated goods, and 20000 Exempt goods.
2. Barni Ltd exported goods falling under the standard category of VAT 35,000 and services 12,000.
3. Barni Ltd purchased Standard Rated goods of 80,000 (excluding VAT), Zero Rated goods of 50,000, and 25000 of exempt goods.
4. Barni Ltd imports goods worth 20,000 and services of 10,000. Import duty applicable for the import is 20% in the UK.
5. Barni Ltd incurred various expenses relating to entertainment and spent 12,000 (including VAT). The break-up of this expense is 3,600 for UK Customers entertainment, 2,400 for staff entertainment, 6,000 for overseas customers.
6. In February 2020, Company purchased 2 cars costing 36,000 each (including VAT). One is used by the Managing Director for his personal use and the other one is fully for business use by the salesperson.
7. Barni Ltd purchased fuel costing 10,000 (excluding VAT) during the quarter ended 31/3/2021.

Note: If not mentioned specifically, all figures are VAT exclusive.

You are required to:

Prepare a VAT Account for the quarter ended 31 March 2021 and advise the due date for the payment of VAT. With special note demonstrate the non-deductible input VAT you come across in the above question.