https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/West_Bengal/WB_Ann_SR.htm

Annexure Sales Return - Form 14 (West Bengal)

VAT Annexure Sales Return captures the details of sales return transactions recorded against all sales transactions in the reporting period. It is filed along with Form - 14.

To view Annexure Sales Return

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form - 14 > Annexure Ready .

2. P ress Enter .

3. Select Annexure Sales Return .

4. Press Enter .

Note: The annexures are exported along with Form - 14 to xml format. There is no provision to export the annexures separately.

The department has provided a java tool to verify the details in the XML file for returns and annexure. The information captured in the XML file is described below based on the fields displayed in the java tool provided by the department.

Field

Description

Annexure Sale Return

Annexure to return to be filled where deduction is claimed in terms of sub-clause (b) of course (55) of section 2

[Statement of intra-State sales return/rejection within W.B as shown in serial No. 18 of Form 14]

From Date

Displays the start date of the period for which the form is generated in DD/MM/YYYY format.

To Date

Displays the end date of the period for which the form is generated in DD/MM/YYYY format.

VAT Registration Number

Displays VAT registration number of the company, as recorded in the TIN field of Company VAT Details screen.

Nature of intra-State sale with W.B

Aggregate of Sales Price (Rs)

(1)

Amount of Sales Return/Rejection (Rs)

(2)

Net Sales Turnover(Rs)

(3)=(1)-(2)

Tax involvement in SalesReturn/ Rejection(Rs)

(4)

(i) Exemp Sales u/s 21

Displays the assessable value from exempt sales transactions recorded in the reporting period. The transactions with Sales Exempt , Branch Transfer Outward , Consignment Transfer Outward , and Sales Exempt - Works contract as Nature of transaction are considered in this case.

Displays the assessable value from sales returns recorded against exempt sales in the reporting period. The credit note transactions with Sales Exempt , Branch Transfer Outward , Consignment Transfer Outward , and Sales Exempt - Works contract as Nature of transaction are considered in this case.

Displays the auto computed value of net assessable value from exempt sales transactions.

This field is left blank as exempt sale is not eligible for tax.

(ii) Zero-rated sales u/s 21A

Displays the assessable value from zero rated sales transactions recorded in the reporting period. The transactions with Sales Zero Rated as Nature of transaction are considered in this case.

Displays the assessable value from sales returns recorded against zeror rated sales in the reporting period. The credit note transactions with Sales Zero Rated as Nature of transaction are considered in this case.

Displays the auto computed value of net assessable value from zero rated  sales transactions.

This field is left blank as zero rated sale is not eligible for tax.

(iii) Sales taxable @ 1%

Displays the assessable value from  sales taxable at 1% in the reporting period. The transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sales taxable at 1% in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from sales taxable at 1%.

Displays the total output VAT from sales return transactions recorded against sales taxable at 1%, as the VAT value from credit note transactions.

(iv) Sales taxable @ 4%(upto 31.03.2013)/ 5% (on and after 01.04.2013)

Displays the assessable value from  sales taxable at 4% / 5% in the reporting period. The transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sales taxable at 4% / 5% in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from sales taxable at 4% / 5% .

Displays the total output VAT from sales return transactions recorded against sales taxable at 4% / 5% , as the VAT value from credit note transactions.

(v) Sales taxable @ 12.5% (salebefore 15.11.10) or the rate of 14.5% (sale after 01.04.2012)

Displays the assessable value from  sales taxable at 12.5% in the reporting period. The transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sales taxable at 12.5% in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from sales taxable at 12.5%.

Displays the total output VAT from sales return transactions recorded against sales taxable at 12.5%, as the VAT value from credit note transactions.

(vi) Sales taxable @ 13.5%(upto 31.03.2013) / 14.5%(on & after 01.04.2013)

Displays the assessable value from  sales taxable at 13.5% / 14.5% in the reporting period. The transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sales taxable at 13.5% / 14.5%  in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from sales taxable at 13.5% / 14.5%.

Displays the total output VAT from sales return transactions recorded against sales taxable at 13.5% / 14.5%, as the VAT value from credit note transactions.

(vii) Sales of MRP goods u/s 16(4)

Displays the assessable value from sale of MRP goods in the reporting period. The transactions with Sales Taxable as Nature of transaction and MRP Goods as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sale of MRP goods in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and MRP Goods as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from sale of MRP goods.

Displays the total output VAT from sales return transactions recorded against sale of MRP goods, as the VAT value from credit note transactions.

(viii) Sales taxable @....%

Displays the assessable value from  sales taxable at rate other than 1%, 4%, 5%, 12.5, 13.5%, and 14.5% in the reporting period. Further, if the VAT on quantity is enabled, the item value of the goods with the option tax on quantity is displayed here. The transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against sales taxable at rate other than 1%, 4%, 5%, 12.5, 13.5%, and 14.5% in the reporting period. Further, if the VAT on quantity is enabled, the item value of the goods with the option tax on quantity is displayed here. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value or item value from sales taxable at rate other than 1%, 4%, 5%, 12.5, 13.5%, and 14.5%.

Displays the total output VAT from sales return transactions recorded against sales taxable at rate other than 1%, 4%, 5%, 12.5, 13.5%, and 14.5%, as the VAT value from credit note transactions.

(ix) Other sales .... (specify)

Displays the assessable value from other sales in the reporting period. The transactions with Sales - Others as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the assessable value from sales returns recorded against other sales in the reporting period. The credit note transactions with Sales Taxable as Nature of transaction and Not Applicable as Nature of goods are considered in this case.

Displays the auto computed value of net assessable value from other sales.

This field is left blank.

Total

Displays auto computed sum of values in the column.

Displays auto computed sum of values in the column.

Displays auto computed sum of values in the column.

Displays auto computed sum of values in the column.