https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/West_Bengal/WB_Form-14.htm

Form-14 (West Bengal)

VAT Form-14 is the VAT returns filed by registered dealers at the end of every quarter.

To export Form - 14

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

2. Press Ctrl+E .

3. Select the Type of Return .

4. Enter the Name and select Status/Designation .

5. Enter the Place and Date .

6. Press Enter to export the form to XML along with details of all VAT annexures.

Note: The annexures are exported along with Form - 14 to xml format version 4.7.1. There is no provision to export the annexures separately.

Form Description - Form 14 (West Bengal)

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

Part A

Purchases of goods meant for direct use in business from dealers in West Bengal against tax invoices and determination of I.T.C.

Return Period

From

To

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

New Return/ Revised Return/

Revise Statement

Displays the return type by selecting the appropriate option from New Return , Revised Return , or Revised Statement .

Registration Number

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

Trade Name

Displays the name of the business, as recorded in the Mailing Name field of Company Creation screen.

Amount (Rs.)  excluding VAT

A

I.T.C CLAIMED Rs. (B) To be rounded of to the Nearest Rupee

B

1. Purchase of goods exempt from tax

Displays assessable value from transactions recorded for purchase of exempt goods  in the reporting period. The transactions with Purchase Exempt , Branch Transfer Inward , and Consignment Transfer Inward as Nature of transaction are considered in this case.

1a. Purchases of goods in NEGATIVE LIST appended to Sec. 22

Displays assessable value from transactions recorded for purchase of goods under sec. 22 in the reporting period. The transactions with Purchases Non-Creditable as Nature of transaction are considered in this case.

2. Purchase of M.R.P. goods u/s 16(4)

Displays the assessable value from transactions recorded for purchase of MRP goods in the reporting period. The transactions with Purchase Exempt as Nature of transaction and MRP Goods as Nature of Goods are considered in this case.

3. Purchases of goods taxable at the rate of 1%

Displays the assessable value from transactions recorded for purchase of goods taxable at 1%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

Displays the tax amount (rounded off to nearest rupee) from transactions recorded for purchase of goods taxable at 1%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

4. Purchases of goods taxable at the rate of 4% (upto 31.03.2013) / 5% (on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of goods taxable at 5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

Displays the tax amount (rounded off to nearest rupee) from transactions recorded for purchase of goods taxable at 5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

5.Purchases of goods taxable at the rate of 12.5% (purchase before 15.11.10) / the rate of 14.5% (purchase after 01.04.2012)

Displays the assessable value from transactions recorded for purchase of goods taxable at 12.5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

Displays the tax amount (rounded off to nearest rupee) from transactions recorded for purchase of goods taxable at 12.5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

5a.Purchases of goods taxable at the rate of 13.5(upto 31.03.2013)/ 14.5%(on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of goods taxable at 14.5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

Displays the tax amount (rounded off to nearest rupee) from transactions recorded for purchase of goods taxable at 12.5%. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

6.Purchases of goods taxable at the rate of

Displays the assessable value from transactions recorded for purchase of goods taxable at the rate other than 1%, 5%, 12.5%, and 14.5%. Further, if the VAT on quantity is enabled, the item value of the goods sold with the option tax on quantity is displayed here. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

(If there is only one rate, it is captured against the field name. If rate on quantity is enabled, rate is not displayed)

Displays the tax amount (rounded off to nearest rupee) from transactions recorded for purchase of goods taxable at the rate other than 1%, 5%, 12.5%, and 14.5%. Further, if the VAT on quantity is enabled, the tax value of the goods sold with the option tax on quantity is displayed here. The transactions with Purchase Taxable , Purchase Taxable with MRP Goods as Nature of goods , Purchase Transfer of Right to Use and Purchase - Works contract as Nature of transaction are considered in this case.

(If there is only one rate, it is captured against the field name. If rate on quantity is enabled, rate is not displayed)

7.Purchases from dealers paying tax at compound rate

Displays the assessable value from transactions recorded for purchase from composite dealers. The transactions with Purchase From Composition Dealer as Nature of transaction are considered in this case.

8. Purchases of capital goods taxable at the rate of 4% (upto 31.03.2013) / 5% (on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of capital goods taxable at 5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded for purchase of capital goods taxable at 5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

8a. Purchases of capital goods taxable at the rate of 12.5% (purchase before 15.11.10) (see note 4) or the rate of 14.5% (purchase after 01.04.2012)

Displays the assessable value from transactions recorded for purchase of capital goods taxable at 12.5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded for purchase of capital goods taxable at 12.5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

8b. Purchases of capital goods taxable at the rate of 13.5% (upto 31.03.2013) / 14.5%(on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of capital goods taxable at 14.5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded for purchase of capital goods taxable at 14.5%. The transactions with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

8x. Adjustment, if any, in respect of I.T.C shown in column B(+_)

Displays input tax credit adjustments related to purchases. As the value of duty ledger (displayed in negative) credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Excess Claimed Earlier as Additional Details . Further, as the value  of duty ledger debited in journal voucher recorded by selecting Increasing Input Tax as Nature of adjustment and Short Claimed Earlier as Additional Details .

9. Total Purchase from Registered Dealer

Displays the auto computed value of total assessable value from all purchases.

Displays the auto computed value of total tax amount from all purchases.

9a. Purchase from Unregistered Dealer

Displays the assessable value from transactions recorded for purchase from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

9b.Total Purchase from Registered and Unregistered Dealer

Displays the auto computed value of total assessable value from all purchases including from unregistered dealer.

Purchases of goods in West Bengal on which purchase tax is payable u/s 11 or/and u/s 12.

Amount of Purchase (Rs.)

A

Purchase tax payable (Rs.) To be Rounded of to the Nearest Rupee

B

10. Purchases of raw jute (Shipper of jute only will pay tax u/s 11)

Displays the assessable value from transactions recorded for purchase of raw jute. The transactions with Purchase From Unregistered Dealer as Nature of transaction and Raw Jute as Type of goods are considered in this case.

Displays purchase tax in lieu of raw jute purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

11.Purchases of goods taxable at the rate of 1%

Displays the assessable value from transactions recorded for purchase of goods other than raw jute, taxable at 1%, from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Displays purchase tax in lieu of goods taxable at 1% purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

12.Purchases of goods taxable at the rate of 4%(upt 31.03.2013)/ 5%(on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of goods other than raw jute, taxable at 5%, from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Displays purchase tax in lieu of goods taxable at 5% purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

13.Purchases of goods taxable at the rate of 12.5% (purchase before 15.11.10) or the rate of 14.5%(purchase after 01.04.2012)

Displays the assessable value from transactions recorded for purchase of goods other than raw jute, taxable at 12.5%, from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Displays purchase tax in lieu of goods taxable at 12.5% purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

13a.Purchases of goods taxable at the rate of 13.5% (upto 31.03.2013) / 14.5%(on and after 01.04.2013)

Displays the assessable value from transactions recorded for purchase of goods other than raw jute, taxable at 14.5%, from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Displays purchase tax in lieu of goods taxable at 14.5% purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

14.Purchases of goods taxable at the rate of

Displays the assessable value from transactions recorded for purchase of goods other than raw jute, with tax rate other than 1%, 5%, 12.5%, and 14.5% from unregistered dealer. The transactions with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Displays purchase tax in lieu of goods with tax rate other than 1%, 5%, 12.5%, and 14.5%  purchased from unregistered dealer, as the value of duty ledger credited in journal voucher recorded by selecting Tax on URD Purchase as Nature of adjustment .

15.Total

Displays auto computed value for total assessable value from URD purchases.

Displays auto computed value for total tax amount from journal vouchers for URD purchase tax.

PART AA

Import of goods from outside the State and purchase made from within the state v/s 5(3) of the CSTACT, 1956

Type of Import

Amount Rs.(A)

15a. Goods purchased within the meaning of section 3 of the central Sales Tax Act, 1956

Displays the gross assessable value and tax amount from the transactions recorded for interstate purchases in the reporting period. The transactions with Interstate Purchase - Against Form C , Interstate Purchase - Taxable , Interstate Purchase - E1 , Interstate Purchase - E2 , Interstate Purchase Exempt - E1 , and Interstate Purchase Exempt - With Form C , as Nature of transaction are considered in this case.

15b. Stock of goods transferred from other States

Displays the gross assessable value from transactions recorded for interstate transfer inwards in the reporting period. The transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction are considered in this case.

15c. Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act, 1956 from other States

Displays the gross assessable value from purchase transactions recorded for interstate deemed export in the reporting period. The transactions with Interstate Purchase Deemed Export as Nature of transaction are considered in this case.

15d. Godos imported from outside India within the meaning of sub-section (2) of section 5 of the Central Sales Tax Act, 1956

Displays the gross assessable value from purchase transactions recorded for imports in the reporting period. The transactions with Imports as Nature of transaction are considered in this case.

15e. Goods purchased within the meaning of sub-section (3) of section 5 of the Central Sales Tax Act 1956 from within West Bengal

Displays the gross assessable value from purchase transactions recorded for deemed export in the reporting period. The transactions with Purchase Deemed Export as Nature of transaction are considered in this case.

PART B

Sales in the return period and calculation of output tax.

16. Aggregate of sales price (excluding VAT)

Displays gross assessable value from sales related transactions recorded in the reporting period. The transactions with Branch Transfer Outward , Consignment Transfer Outward , Deemed Export , Exports , Interstate Branch Transfer Outward , Interstate Consignment Transfer Outward , Interstate Deemed Export , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales Exempt - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales - Taxable , Interstate Sales - Zero Rated , Sales Exempt , Sales Exempt with Auctioner/Agent as Nature of goods , Sales Exempt - Works Contract , Sales High Seas , Sales - Others , Sales Transfer of Right to Use , Sales Zero Rated , Interstate Sales Exempt - With Form C , and Sales Taxable (non MRP Goods) as Nature of transaction are considered in this case.

17. Sale price of goods, tax on which has been paid on M.R.P. u/s 16(4) at the time of purchase or on an earlier occasion [sec. 2(55)(a)]

Displays the gross assessable value for transactions recorded for exempt sales of MRP goods in the reporting period. The transaction with Sales Exempt as Nature of transaction and MRP Goods as Nature of goods are considered in this case.

18. Intra State Sales * return /rejection within six months from the date of sale [sec. 2(55)(b)].

Displays the assessable value from sales return transactions recorded in the reporting period against sales made within past 6 months. The credit note transaction with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

19. Turnover of sales (16-17-18)

Displays auto computed value using the given formula.

Break-up of turnover of sales as in 19 [In case of No claim of sales return in sl. 18]

Amount

A

Output Tax Rs.

To be Rounded of to the Nearest Rupee

B

20. Sales exempt from tax u/s 21

Displays assessable value from sales return transactions recorded in the reporting period. The transactions with Sales Exempt (Company Nature of Business - Not Applicable), Branch Transfer Outward , Consignment Transfer Outward , and Sales Exempt - Works Contract as Nature of transaction are considered in this case.

21. Sales within the meaning of section 3 of the C.S.T Act, 1956

Displays assessable value from sales return transactions recorded in the reporting period against all kinds of interstate sales. The transactions with Interstate Branch Transfer Outward , Interstate Consignment Transfer Outward , Interstate Sales - Against Form C , Interstate Sales - E1 , Interstate Sales Exempt - E1 , Interstate Sales - E2 , Interstate Sales Exempt , Interstate Sales Exempt - With Form C , and Interstate Sales - Taxable as Nature of transaction are considered in this case.

22. Sales in the course of*export/import/last sale preceding export within the meaning of section 5 of the C.S.T Act. 1956

Displays assessable value from sales return transactions recorded in the reporting period against all kinds of exports. The transactions with Exports , Deemed Export , Interstate Deemed Export , and Sales High Seas as Nature of transaction are considered in this case.

23. Sales which are zero-rated u/s21A(1)

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

24 Sales through auctioneer or agent u/s 16(1)(c) read with rule 27(1)

Displays assessable value from sales returns recorded in the reporting period against exempt sales. The transactions with Sales Exempt as Nature of transaction and Auctioner/Agent as Company Nature of Business are considered in this case.

25 Other sales u/s 16(1)(c) read with rule(s)............

Displays assessable value from sales returns recorded in the reporting period against other sales. The transactions with Sales - Others as Nature of transaction are considered in this case.

26 Sales of M.R.P. goods u/s 16(4) [Enclose Annexure A]

Displays assessable value from taxable sales transactions for MRP goods recorded 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 tax amount from taxable sales transactions for MRP goods recorded 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.

27 Sales of goods (other than M.R.P. as in 26) taxable at the rate of 1%

Displays the assessable value from transactions recorded in the reporting period for sale of goods taxable at 1%. The transactions with with Sales Taxable as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded in the reporting period for sale of goods taxable at 1%. The transactions with with Sales Taxable as Nature of transaction are considered in this case.

28 Sales of goods (other than M.R.P. as in 26) taxable at the rate of 4%(upto 31.03.2013)/ 5%(on and after 01.04.2013)

Displays the assessable value from transactions recorded in the reporting period for sale of goods taxable at 5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded in the reporting period for sale of goods taxable at 5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

29.Sales of goods (other than M.R.P. as in 26) taxable at the rate of 12.5% (purchase before 15.11.10) or the rate of 14.5% (purchase after 01.04.2012)

Displays the assessable value from transactions recorded in the reporting period for sale of goods taxable at 12.5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded in the reporting period for sale of goods taxable at 12.5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

29a. Sales of goods (other than M.R.P. as in 26) taxable at the rate of 13.5%(upto 31.03.2013)/ 14.5% (on and after 01.04.2013)

Displays the assessable value from transactions recorded in the reporting period for sale of goods taxable at 14.5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

Displays the tax amount from transactions recorded in the reporting period for sale of goods taxable at 14.5%. The transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

30.Sales of goods (other than M.R.Ps as in 26) taxable at the rate of, if any

Displays the assessable value from transactions recorded in the reporting period for sale of goods taxable at rate other than 1%, 5%, 12.5% and 14.5%. Further, if the VAT on quantity is enabled, the item value of the goods sold with the option tax on quantity is displayed here. The transactions with with Sales Taxable as Nature of transaction are considered in this case.

(If there is only one rate, it is captured against the field name. If rate on quantity is enabled, rate is not displayed)

Displays the tax amount from transactions recorded in the reporting period for sale of goods taxable at rate other than 1%, 5%, 12.5% and 14.5%. Further, if the VAT on quantity is enabled, the tax value of the goods sold with the option tax on quantity is displayed here. The transactions with with Sales Taxable as Nature of transaction are considered in this case.

(If there is only one rate, it is captured against the field name. If rate on quantity is enabled, rate is not displayed)

30a.Adjustment of output tax on account of sales return, if any

Displays the tax amount adjusted on account of sales returns recorded in the reporting period. The credit note transactions with Sales Taxable , and Sales Transfer of Right to Use as Nature of transaction are considered in this case.

30b Adjust of output tax, if any other than sales return

Displays output tax amount adjusted from transactions other than sales. As the value of duty ledger (displayed in negative) debited in journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details . Further, as the value  of duty ledger credited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Short Paid Earlier as Additional Details .

31.Output tax (26B+27B+28B+29B+29aB+30B+30bB-30aB)

Displays the auto computed value of assessable value from all sales related transactions.

Displays the auto computed value of tax amount from all sales related transactions.

31a.Excess Output Tax

Displays the auto computed value of excess output tax.

Output Tax Rs. (B)

32. Contractual transfer price (excluding VAT)

Displays the value items taxable at 5%, 12.5% and 14.5% before deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

33. Deductions:

(a) Contractual transfer price of tax free goods [Sec. 18(2)(a)]

Displays the value tax free items from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

(b) Charges towards labour, service and other like charges [Sec.*18(2)(b) read with rule 30(1)/Sec. 18(3) read with rule 30(2)] [Enclose Annexure D]

Displays the value labour charges in works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

(c) Amounts paid to sub-contractors [Sec. 18(2)(d)]

Displays the value of payment made to sub contractors in works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

(d) #Other contractual transfer prices as prescribed in the rule(s).......[Sec. 18(2)(d)]

Deduction for labout charges etc. being claimed as per tables given in rule 30(2)

Displays the value other deductions in works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Total: (a+b+c+d)

Displays auto computed sum from the deductions section.

34. Taxable contractual transfer price (32-33)

Displays the assessable value taxable at 5%, 12.5% and 14.5% after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Break-up of taxable contractual transfer price as arrived at item 34.

Amount Rs. (A)

Amount Rs. (B)

35. Taxable contractual transfer price, taxable at the rate of 4%(upto 31.03.2013)/ 5%(on and after 01.04.2013)

Displays the assessable value taxable at 5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Displays the tax amount at 5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

36. Taxable contractual transfer price, taxable at the rate of 12.5%

Displays the assessable value taxable at 12.5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Displays the tax amount at 12.5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

36a. Taxable contractual transfer price, taxable at the rate of 13.5%(up 31.03.2013)/14/5%(on and after 01.04.2013)

Displays the assessable value taxable at 14.5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Displays the tax amount at 14.5%, after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

37. Total

Displays the total assessable value taxable at 5%, 12.5% and 14.5% after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Displays the total tax amount at 5%, 12.5% and 14.5% after deductions from works contract sales transactions recorded in the reporting period. The sales transactions with Sales - Works contract as Nature of transaction are considered in this case.

Part C

Monthly calculation of output tax, input tax credit, net tax credit, net tax payable, interest, etc.

1st Month Rs.

2nd Month Rs.

3rd Month Rs.

38. (a) Output tax Month wise break-up of (15B+31B+37B)

Displays the value of tax on URD purchase (15B), total output tax (31B), and total output tax on works contract from the first month of the quarter.

Displays the value of tax on URD purchase (15B), total output tax (31B), and total output tax on works contract from the second month of the quarter.

Displays the value of tax on URD purchase (15B), total output tax (31B), and total output tax on works contract from the third month of the quarter.

(b) Amount charged in*short/excess, if any

Displays the change in output tax value in the first month of the quarter due to change in price of the goods sold. As the value (-ve) of VAT ledger in credit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in debit note recorded with Escalation in Price as the Nature of Return .

Displays the change in output tax value in the second month of the quarter due to change in price of the goods sold. As the value (-ve) of VAT ledger in credit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in debit note recorded with Escalation in Price as the Nature of Return .

Displays the change in output tax value in the third month of the quarter due to change in price of the goods sold. As the value (-ve) of VAT ledger in credit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in debit note recorded with Escalation in Price as the Nature of Return .

(c) Total Output Tax [38(a) (+_) 38(b)]

Displays the auto computed value for the first month of the quarter using the given formula.

Displays the auto computed value for the second month of the quarter using the given formula.

Displays the auto computed value for the third month of the quarter using the given formula.

39. (a) input tax credit B/F (Less refund claimed, if any)

Displays the excess input credit brought forward, if any, from previous period.

(b) Input tax credit for the period Month wise break-up of 9 B

Displays the value of input tax credit from the first month of the quarter. A month-wise breakup of value from 9B.

Displays the value of input tax credit from the second month of the quarter. A month-wise breakup of value from 9B.

Displays the value of input tax credit from the third month of the quarter. A month-wise breakup of value from 9B.

(c) Input tax credit on stock under rule 22

Displays the value of input tax credit for goods brought in as opening stock in the first month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as Nature of adjustment and Opening Stock as Additional Details .

Displays the value of input tax credit for goods brought in as opening stock in the second month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as Nature of adjustment and Opening Stock as Additional Details .

Displays the value of input tax credit for goods brought in as opening stock in the third month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Increasing Input Tax as Nature of adjustment and Opening Stock as Additional Details .

(d) Input tax credit claimed in*short/excess earlier [Sec. 22(17)]

Displays the change in input tax value in the first month of the quarter due to change in price of the purchased goods. As the value (-ve) of VAT ledger in debit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in credit note recorded with Escalation in Price as the Nature of Return .

Displays the change in input tax value in the first month of the quarter due to change in price of the purchased goods. As the value (-ve) of VAT ledger in debit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in credit note recorded with Escalation in Price as the Nature of Return .

Displays the change in input tax value in the first month of the quarter due to change in price of the purchased goods. As the value (-ve) of VAT ledger in debit note recorded with De-Escalation in Price as the Nature of Return . Further, the value of VAT ledger in credit note recorded with Escalation in Price as the Nature of Return .

(e) Reverse 'credit [enclose Annexure F]

Displays the value of reverse tax for the first month of the quarter from Annexure F, as the value of ledger credit in journal voucher with Reversal of Input Tax as Nature of adjustment . Further, VAT ledger value from debit note created for purchase returns.

Displays the value of reverse tax for the second month of the quarter from Annexure F, as the value of ledger credit in journal voucher with Reversal of Input Tax as Nature of adjustment . Further, VAT ledger value from debit note created for purchase returns.

Displays the value of reverse tax for the third month of the quarter from Annexure F, as the value of ledger credit in journal voucher with Reversal of Input Tax as Nature of adjustment . Further, VAT ledger value from debit note created for purchase returns.

(f) Net tax credit [39{(a) + (b) + (c) +_(d) - (e)}]

Displays the auto computed sum of values from the column.

Displays the auto computed sum of values from the column.

Displays the auto computed sum of values from the column.

40. (a) Net tax payable [38(c) - 39(f)] or

Displays the value of tax payable for the first month of the quarter as difference in values of  Total of Output VAT (38c) and Input VAT (39f) in respective columns.

Displays the value of tax payable for the second month of the quarter as difference in values of Total of Output VAT (38c) and Input VAT (39f) in respective columns.

Displays the value of tax payable for the third month of the quarter as difference in values of  Total of Output VAT (38c) and Input VAT (39f) in respective columns.

(b) Excess input tax credit [39(f) - 38(c)]

Displays the value of excess input tax credit carried forward from the first month of the quarter as difference in values of Input VAT (39f)  and Total of Output VAT (38c) in respective columns.

Displays the value of excess input tax credit carried forward from the second month of the quarter as difference in values of Input VAT (39f)  and Total of Output VAT (38c) in respective columns.

Displays the value of excess input tax credit carried forward from the third month of the quarter as difference in values of Input VAT (39f)  and Total of Output VAT (38c) in respective columns.

41. (a) Out of 40(b), input tax credit/rebate adjustable under Central Sales Tax Act, 1956

Displays the value of input tax credit adjusted against CST liability in the first month of the quarter, as the value of VAT ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details.

Displays the value of input tax credit adjusted against CST liability in the second month of the quarter, as the value of VAT ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details.

Displays the value of input tax credit adjusted against CST liability in the third month of the quarter, as the value of VAT ledger credited in journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details.

(b) Out of 40(b), input tax credit to be claimed as refund

Displays the value of excess input tax adjusted against refund claim in the first month of the quarter, as the value of VAT ledger credited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Claim as Additional Details .

Displays the value of excess input tax adjusted against refund claim in the second month of the quarter, as the value of VAT ledger credited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Claim as Additional Details .

Displays the value of excess input tax adjusted against refund claim in the third month of the quarter, as the value of VAT ledger credited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Claim as Additional Details .

(c) Out of 40(b), input tax credit to be carried forward'

Displays the value of excess input tax credit carried forward from first month of the quarter  after adjusting CST and refund.

Displays the value of excess input tax credit carried forward from second month of the quarter  after adjusting CST and refund.

Displays the value of excess input tax credit carried forward from third month of the quarter  after adjusting CST and refund.

42. (a) Tax deducted at source

Displays the TDS liability of the party based on TDS deductions made in the first month of the quarter, as the value of TDS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Adjusting with TDS as Additional Details .

Displays the TDS liability of the party based on TDS deductions made in the second month of the quarter, as the value of TDS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Adjusting with TDS as Additional Details .

Displays the TDS liability of the party based on TDS deductions made in the third month of the quarter, as the value of TDS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Adjusting with TDS as Additional Details .

(aa) Tax collected at source

Displays the TCS liability of the party based on TCS collected in the first month of the quarter, as the value of TCS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and TCS Adjustment as Additional Details .

Displays the TCS liability of the party based on TCS collected in the second month of the quarter, as the value of TCS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and TCS Adjustment as Additional Details .

Displays the TCS liability of the party based on TCS collected in the third month of the quarter, as the value of TCS liability ledger credited in journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and TCS Adjustment as Additional Details .

(b) Tax paid in appropriate Govt. Treasury, other than 42(a)

Displays the advance tax paid in the first month of the quarter, as the debit value of the VAT ledger in payment voucher recorded by selecting Advance as Payment Type .

Displays the advance tax paid in the second month of the quarter, as the debit value of the VAT ledger in payment voucher recorded by selecting Advance as Payment Type .

Displays the advance tax paid in the third month of the quarter, as the debit value of the VAT ledger in payment voucher recorded by selecting Advance as Payment Type .

(c) Tax paid in excess in earlier period, now adjusted [Rule 40(2A)]

Displays the value of excess tax paid earlier and adjusted in the current return in the first month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

Displays the value of excess tax paid earlier and adjusted in the current return in the second month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

Displays the value of excess tax paid earlier and adjusted in the current return in the third month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Decrease of Output Tax as Nature of adjustment and Tax Paid in Excess as Additional Details .

(d) Amount credited under Refund Adjustment order

RAO Type       : Manual / Online

RAO Book No. :

Date              : DD/MM/YYYY

Serial No.       :

Displays the value of refund order for adjusting refund claimed earlier against VAT payable in the first month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Order as Additional Details .

Displays the value of refund order for adjusting refund claimed earlier against VAT payable in the second month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Order as Additional Details .

Displays the value of refund order for adjusting refund claimed earlier against VAT payable in the third month of the quarter, as the value of VAT ledger debited in the journal voucher recorded by selecting Reducing Tax Liability as Nature of adjustment and Refund Order as Additional Details .

43. Actual tax payable [40(a) - 42(a) - 42(aa) - 42(b) - 42(c) - 42(d)] Negative amount

amount will be the excess amount

Displays the actual tax payable (-Ve) carried forward to second month of the quarter.

Displays the actual tax payable (-Ve) carried forward to third month of the quarter.

Displays the actual tax payable (-Ve) carried forward to next quarter.

44. (a) Interest payable, if any u/s 33

Displays the interest payable for the first month of the quarter, as the value of expense ledger debited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

Displays the interest payable for the second month of the quarter, as the value of expense ledger debited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

Displays the interest payable for the third month of the quarter, as the value of expense ledger debited in journal voucher recorded by selecting Increase of Tax Liability as Nature of adjustment and Interest as Additional Details .

(b) Interest paid in appropriate Govt. Treasury

Displays the interest paid to the department in the first month of the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Interest as Payment Type .

Displays the interest paid to the department in the second month of the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Interest as Payment Type .

Displays the interest paid to the department in the third month of the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Interest as Payment Type .

(c) Interest*payable/paid in excess [44(a)-44(b)/44(b)-44(a)]

Displays the auto computed value for the difference between interest payable and paid in the first month of the quarter.

Displays the auto computed value for the difference between interest payable and paid in the second month of the quarter.

Displays the auto computed value for the difference between interest payable and paid in the third month of the quarter.

44A. Late Fees Payable (For Extended period set payable value to 0 (zero))

Displays auto computed value.

44B Late Fees paid

Displays the late fees paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Late Fee as Payment Type .

Payment Details

Sl No.

Displays serial numbers for the payment transactions recorded with VAT as Tax Type in the reporting period.

Date (DD/MM/YYYY)

Displays the date of depositing the tax amount to the department, as the date recorded in the Deposit Date field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Mode of Payment

Displays the mode of payment selected in the Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

GRN/Challan No

Displays the challan number for tax deposit to the department, as the number recorded in the Challan No. field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Bank Name

Displays the bank name for tax deposit to the department, as the name recorded in the Name of the Bank field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Branch Name

Displays the bank branch name for tax deposit to the department, as the name recorded in the Name of Branch field of Stat Payment Details screen for a payment voucher in Challan Reconciliation report.

Treasury Name

This field is left blank.

Period (YYYYMM)

Displays the year and month of the payment deposit in the YYYYMM format.

Tax Paid

Displays the VAT amount paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Regular as Payment Type .

Interest Paid

Displays the interest paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Interest as Payment Type .

Late fee

Displays the late fees paid to the department in the quarter, as the value of expense/liability ledger debited in the payment voucher recorded by selecting Late Fee as Payment Type .

46. Sale of three main taxable commodities (in terms of sale value) during the return period

Name of the Commodity

Displays the name of the commodity assigned to the items with top 3 highest sales in the reporting period, each item is displayed in separate row.

Rate of Tax

Displays the rate of tax applicable to the commodity with highest sales (top 3) in the period against the respective commodity name.

Amount

Displays the assessable value of the commodity with highest sales (top 3) in the period against the respective commodity name.

47.Information on Issue and receipt of tax Invoices

Sl No.

Displays the serial numbers for the tax invoices captured in this section.

Tax Period (YYYYMM)

Displays the period of billing/invoicing the respective transaction in YYYYMM format.

Tax Invoices issued

From (Serial No.)

Displays the invoice number of the first transaction recorded using a particular voucher type for sales in the reporting period. In case multiple voucher types are used for recording sales, invoice number of each is displayed in different rows.

Tax invoices issues

To (Serial No.)

Displays the invoice number of the last transaction recorded using a particular voucher type for sales in the reporting period. In case multiple voucher types are used for recording sales, invoice number of each is displayed in different rows.

Tax invoices received for purchases from W.B. and on which ITC has been claimed

From (No. of sellers)

Displays the supplier (local) invoice number from the first transaction recorded using a particular voucher type for purchases in the reporting period.

Total number of invoices

Displays the number of invoices recorded against the particular supplier.

Amount of purchase (Rs.)

Displays the value of purchases made from the particular supplier in the reporting period.

Total

Displays the auto computed value.

ANNEXURE - A

From

To

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

Registration Number

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

Name of the Dealer

Displays the name of the dealer, as recorded in the Mailing Name field of Company Creation screen.

Trade name if any

Displays the name of the dealer, as recorded in the Mailing Name field of Company Creation screen.

Address of the principal place of business

Displays the address of the dealer's business premises, as recorded in the Address field of Company Creation screen.

Name of goods on which tax is payable on MRP

Displays the commodity name of stock items from the transaction in which Nature of goods is set as MRP Goods .

Aggregate of MRP (Inclusive of tax)

Displays the assessable value and tax amount in the reporting period from sale of commodity for which Nature of goods is set as MRP Goods .

Aggregate of MRP (excluding tax)

Displays the assessable value in the reporting period from sale of commodity for which Nature of goods is set as MRP Goods .

Rate of tax%

Displays the rate of tax applicable to the respective commodity.

Amount of tax paid or payable

Displays the amount of tax paid or payable in lieu of sales with MRP Goods as Nature of goods .

Total Tax Payable/Paid

Displays auto computed value of total tax paid or payable in the reporting period.

ANNEXURE-F

From

To

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

REGISTRATION NUMBER

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

Method adopted for Calculation of Reverse Credit

(Indicate which method has been adopted): Please tick

Displays the method adopted for calculation of reverse credit by selecting the right option between self accounting and formula as given in rule 23(4).

Calculation of Reverse Credit using formula as given in rule 23(4)

Amount Rs.

ITC Reversed

I. Stock Transfer to agent or branch or H.O. outside the state

Displays the assessable value of goods transferred to agent or branch or H.O outside the state for each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Stock Transfer as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax amount from stock transfer for each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Stock Transfer as Additional Details is considered in this case.

II. Goods used for manufacturing goods as specified in Schedule A for the purpose other than export.

Displays the assessable value of goods used for manufacturing of exempt goods in  each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Manufacturing of Exempt Goods as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods used in manufacturing of exempt goods in each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Manufacturing of Exempt Goods as Additional Details is considered in this case.

III. Goods lost or damaged.

Displays the assessable value of goods lost or damaged in each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Goods Damaged / Lost as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods lost or damaged in each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Goods Damaged / Lost as Additional Details as Additional Details is considered in this case.

IV. Goods returned to supplier.

Displays the assessable value of goods returned to the supplier in each month of the quarter. As the assessable value from debit note with Not Applicable as Nature of Return . The transactions with Purchase Taxable , Purchase Taxable - Capital Goods , Purchase Transfer of Right to Use and Purchase - Works contract are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods returned to supplier in each month of the quarter in the specific columns. The transactions with Purchase Taxable , Purchase Taxable - Capital Goods , Purchase Transfer of Right to Use and Purchase - Works contract are considered in this case.

V. Goods distributed as samples.

Displays the assessable value of goods given as sample in each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Goods Given As Gift, Free Sample as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods given as gift in each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Goods Given As Gift, Free Sample as Additional Details as Additional Details is considered in this case.

VI. Goods given away free of cost to the customers

Displays the assessable value of goods with rights transferred for consumption in each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Transfer of Right to Use Goods, Gifts Or Self Consumptions as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods with rights transferred for consumption in each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Transfer of Right to Use Goods, Gifts Or Self Consumptions as Additional Details as Additional Details is considered in this case.

VII.Others

Displays the assessable value of goods for which input tax is reversed in each month of the quarter, as the amount recorded in Assessable Value field of VAT Details screen in a journal voucher where input VAT ledger is credited. The journal vouchers recorded by selecting Reversal of Input Tax as Nature of adjustment and Others as Additional Details are considered in this case. The assessable for each month of the quarter is displayed in specific columns.

Displays the sum of input tax for goods for which input tax is reversed in each month of the quarter in specific columns. The value of input VAT ledger credited in journal voucher recorded by selecting Reversal of Input Tax as Nature of adjustment and Others as Additional Details as Additional Details is considered in this case.

Total

Displays the auto computed sum for each column.

Displays the auto computed sum for each column.

Statement in lieu of Annexure F

(Reverse credit made under self accounting method)

From

To

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

REGISTRATION NUMBER

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

Amount Rs.

ITC Reversed

I. Stock Transfer to agent or branch or H.O. outside the state

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

II. Goods used for manufacturing goods as specified in Schedule A for the purpose other than export.

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

III. Goods lost or damaged.

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

IV. Goods returned to supplier.

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

V. Goods distributed as samples.

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

VI. Goods given away free of cost to the customers

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

VII.Others

This value is updated as zero, as self accounting method is not supported.

This value is updated as zero, as self accounting method is not supported.

Total

Last updated for Release 5.5.3