Annexure for Value Added Tax

Sl. No.

Displays the serial numbers.

Nature of Liability

Type of statutory payment which is due

Amount incurred during the previous year but remaining outstanding as on the last day of the previous year

The taxable amount which was due for payment but not paid as on the last day of the previous financial year

Amount paid/set off before the due date of filing return / date upto which reported in the Tax Audit report, whichever is earlier against column (3)

The  taxable amount which was paid or set off, which ever is earlier, before the date of filing the returns and reported in the tax audit report.

Amount unpaid on the due date of filing the return/date upto which reported in the tax audit report whichever is earlier

It is the unpaid tax amount as on the due date or the audit report date.

Whether passed through the Profit & Loss Account

By default this column is set to No

Remarks

Remarks of the auditor, if any to be entered manually.