https://help.tallysolutions.com/docs/te9rel64/Tax_India/VAT/chandigarh/CH_Print_Form_15.htm

Exporting e-VAT Form VAT 15 (Chandigarh)

You can export the Form VAT 15 applicable for Chandigarh with the required details, such as the period, name, designation, and so on, mentioned in the exporting screen.

To generate Form 15

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form 15 .

2. Press Ctr+E . The Export Report screen appears.

Note :

Ensure that the directory specified at Export Location has the AMM_VAT15(CH).xlsx template downloaded from the department website.

Period provided to generate Form 15 report appears in From and To fields of Export Report screen.

3. Enter the Name and Status/Designation of authorised person.

4. Enter the Place and Date of filing returns.

5. Press Enter to export the data to template.

Form Description - Form VAT 15 (Chandigarh)

The description of the fields in Form VAT 15 is given below:

Legend

Indicates what is new in the form

Indicates what has changed in the form

Indicates what has been removed from the form

Field Name

Description

VRN

Displays the TIN entered in Company VAT Details screen of Statutory & Taxation features.

For Period - From and To

Displays the From (blank for beginning) and To (blank for end) dates captured in Export Report screen of Form 15 report.

Name of the person

Displays the Mailing Name entered in the Company Creation screen.

Address of the person

Displays the Address entered in the Company Creation screen.

Pin

Displays PIN Code entered in the Company Creation screen.

State

Displays the State selected in the Company Creation screen.

Tel

Displays the Telephone No. entered in the Company Creation screen.

Fax

Displays the Fax No. entered in the Company Creation screen.

Email address

Displays the E-Mail entered in the Company Creation screen.

1 SALES DETAILS

(a) Gross Sales*

The assessable value and tax amount entered in the tax invoice (the option Use as tax invoice? is set to Yes in the sales voucher type) and retail invoice (the option Use as tax invoice? is set to No in the sales voucher type) are captured here. The tax amount of tax invoice is captured for deduction in box 1(f).

Displays the following details:

Gross assessable value of taxable sales .

Net assessable value of taxable inter-state sales .

Net assessable value of exempt sales

Discount value entered for sales with Sales Taxable and Sales - Works Contract selected as the nature of transactions.

(b) Less: Zero rated sales

Displays the net assessable value of exports, deemed exports and zero rated sales .

(c) Less: Inter-state sales

Displays the net assessable value of interstate sales .

(d) Less : Tax free sales

Displays the net assessable value of tax free and exempt sales .

(e) Less : Deductions (Sales return, Cash/trade discount etc.)

Displays the assessable value credit note recorded for the current period with Sales Taxable and Sales - Works Contract selected as the nature of transactions. Discount value of taxable sales and works contract is also displayed here.

(f) Less: Tax element included in sales

Displays the credit value of journal vouchers recorded for increase of output VAT .

(g) Net sales subject to VAT

Displays auto calculated value.

1-A Branch Transfers/Consignment Transfers

Displays the net assessable value of consignment and branch transfers .

2 PURCHASE DETAILS

2(a) Gross Purchases (excluding capital goods and but including goods received by stock transfer)

Displays the following details:

Gross assessable value of purchases with Purchase Taxable selected as the nature of transaction.

Net assessable value of inter-state taxable purchases .

Net assessable value of all exempt purchases

Discount value entered for purchases with Purchase Taxable selected as the nature of transactions.

2(b) Less: Imports from outside India

Displays the net assessable value of imports and deemed exports .

2( c) Less: Inter-State Purchases/goods received from  Branches/principals outside U.T., Chandigarh

Displays the assessable value of interstate purchases .

2(d) Less: Tax Free  Purchases

Displays the net assessable value of tax free and exempt purchases .

2(e) Less: Purchase  liable to Purchase Tax u/s 19(1) and 20

Displays the net assessable value of purchases with Purchase From Unregistered Dealer and Purchase Exempt selected as the nature of transaction.

2(f) Less: Deductions (purchase return, cash/trade discount, etc.)

Displays the assessable value debit note recorded for the current period with Purchase Taxable selected as the nature of transactions. Discount value of taxable purchase is also displayed here.

2(g) Net: purchases eligible for input tax credit [a-(b+c+d+e+f)]

Displays auto calculated value.

2(h) Purchases of capital goods eligible for input tax credit

Displays the net assessable value of purchases with Purchase Taxable - Capital Goods selected as the nature of transaction.

3  OUTPUT TAX

(a) VAT on net taxable sales within the return period

Displays the output VAT on the net taxable assessable of sales captured in box 1(g) for the current period.

(b) Add : Purchases Tax on turnover as per Col. 2( e )

Displays the credit value entered for VAT ledger in journal voucher .

(c) Add/Less : Output tax for prior period adjustment

Displays the output VAT collected in credit note recorded for the previous or prior period with Sales Taxable and Sales - Works Contract selected as the nature of transactions.

(d) Total Output Tax

Displays auto calculated value.

4 INPUT TAX CREDIT ON ACTUAL BASIS

(a) Opening input Tax Credit on unsold stock / others [see section 13[1]]

Click here for previous row name

Displays the:

Excess input tax credit brought forward from previous return period.

Debit value entered for input tax ledger in journal voucher recorded to avail tax credit on opening stock .

(b) Add ITC on Non Capital Goods purchased within Chandigarh against VAT invoices

Click here for previous row name

Displays the gross value of input tax credit for the return period.

(c) Add ITC on Capital goods

Displays details of the following transactions:

Debit value entered for input VAT ledger in purchase voucher recorded for purchase of capital goods .

Availment of input tax credit on capital goods .

(d) Add TDS, if any

Displays debit value of VAT entered in journal voucher to account for TDS adjustment .

Note: In the previous template, the row number was (e) which has now changed to (d).

(e) Less: Apportionment of ITC on manufacturing tax free goods

Displays the credit value of input VAT entered in journal voucher to account for reversal of tax credit on tax free goods .

Note: In the previous template, the row number was (f) which has now changed to (e).

(f) Less: Apportionment of ITC for Branch Transfer

Displays the credit value of input VAT entered in journal voucher to account for reversal of tax credit on branch transfers .

Note: In the previous template, the row number was (g) which has now changed to (f).

(g) Add/Less: Adjustment ITC for purchase return/discount

Displays the value captured in box 4(b) of worksheet section.

Note: In the previous template, the row number was (h) which has now changed to (g).

(h) Add/Less: Reversal of ITC

Displays the credit value of input VAT entered in journal voucher to account for reversal of tax credit .

Note: In the previous template, the row number was (i) which has now changed to (h).

(i) Claimable Input Tax Credit

Displays total of box (4a) + (4b) + (4c) + (4d) + (4e) + (4f) + (4g) + (4h).

(j) Less Input Tax Credit involved in unsold stock

Displays the credit value entered for input tax ledger in journal voucher recorded to decrease tax credit on unsold stock .

(k) Input Tax Credit available for adjustment against output tax

Displays the difference in box 4(i) - 4(j).

(l) Input Tax Credit on unsold stock / others carried forward

This field will be left blank.

4-A INPUT TAX CREDIT ON NOTIONAL BASIS

(a) Brought forward from previous year

Displays auto calculated value .

(b) Add ITC notional on Non Capital goods

Displays the debit value of notional tax credit on non-capital goods entered in journal voucher .

(c) Add ITC notional on Capital goods

Displays details of the following transactions:

Debit value entered for input VAT ledger in purchase voucher recorded for purchase of capital goods .

Reversal of input tax credit on capital goods .

(d) Less: Apportionment of Notional ITC on manufacturing tax free goods

Displays the credit value of notional input tax entered in journal voucher to account for reversal of notional tax credit on tax free goods .

(e) Reversal of Notional ITC on account of sales

Displays the credit value of notional input tax entered in journal voucher to account for reversal of notional tax credit on sales .

(f) Reversal of Notional ITC on branch transfer and consignment

Displays the credit value of notional input tax entered in journal voucher to account for reversal of notional tax credit on branch or consignment transfer .

(g) Reversal of Notional ITC on purchase return

Displays the credit value of notional input tax entered in journal voucher to account for reversal of notional tax credit on purchase returns .

(h) Total Notional input tax credit available

Displays auto calculated value.

5 TAX PAYABLE/EXCESS INPUT TAX CREDIT

(a) Total Output tax [as per 3(d)]

Displays auto calculated value .

(b) Less: Total Actual ITC as per col. 4(k)

Displays auto calculated value .

Note: In the previous template, the row name was (b) Less: Total Actual ITC as per col. 4(j) .

( c) Difference (a-b) (if output tax is more than input tax, balance is adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

Displays auto calculated value.

(d)(i) Excess ITC after adjustment in (c) (ACTUAL)

Displays auto calculated value.

(d)(ii) Excess ITC after adjustment in ( c) (NOTIONAL)

Displays the credit value of notional input tax entered in journal voucher to adjust notional tax credit against output VAT .

(e) CST liability for the return period, if any.

Displays auto calculated value.

(f) Excess actual ITC as per col. (d), if any

Displays auto calculated value .

(g) Difference (e-f) (if output tax is more than input tax, Balance is adjusted out of Notional ITC, if any. Otherwise amount is to be deposited)

Displays auto calculated value.

(hi) Excess ITC after adjustment under (g)  (ACTUAL)

Displays auto calculated value.

(hii) - Excess ITC after adjustment under (g)  (NOTIONAL)

Displays auto calculated value.

6 DETAILS OF TAX PAYMENT DURING THE RETURN PERIOD

Payment Type ( CASH/CHALLAN/DRAFT /TREASURY)

Displays the Payment Type selected in the Stat Payment Details screen of tax payment voucher .

Challan/Instrument No

Displays the Challan/Instrument No. entered for the payment transaction in Stat Payment Details screen of Tax Payment Reconciliation report.

Date (dd/mm/yyyy)

Displays the Deposit Date entered for the payment transaction in Stat Payment Details screen of Tax Payment Reconciliation report.

Bank/Treasury

Displays the Name of Bank/Branch entered for the payment transaction in Stat Payment Details screen of Tax Payment Reconciliation report.

Branch code

Displays the Branch code(remittance) entered for the payment transaction in Stat Payment Details screen of Tax Payment Reconciliation report.

Amount

Displays the amount entered in the tax payment voucher.

Name & Signature

Displays the Name entered in the Export Report screen of Form 15 report.

Status

Displays the Status/Designation entered in the Export Report screen of Form 15 report.

WORKSHEET

1. BREAK UP OF TAXABLE SALES AND PURCHASES IN UNION TERRITORY, CHANDIGARH (EXCLUDING CAPITAL GOODS)

1(a) Rate

1(b): Gross Sales

Displays the gross assessable of sales with Sales Taxable selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

1(b): VAT

Displays the gross output VAT on sales with Sales Taxable selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

1( c): Gross Purchases

Displays the gross assessable of purchases with Purchase Taxable selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

1( c): VAT

Displays the gross input VAT on purchases with Purchase Taxable selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2: BREAK-UP OF GOODS SOLD UNDER WORKS CONTRACT

2(a): Rate

2(b): Gross Value of works contract executed

Displays the gross assessable of sales with Sales - Works Contract selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2(c): Less: Value of labour

Displays the deduction entered in Deductions Claimed for Tax Calculation screen of sales recorded with Sales - Works Contract selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2(d): Taxable value

Displays the Taxable Value calculated after Deductions in Deductions Claimed for Tax Calculation screen of sales recorded with Sales - Works Contract selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2(e): VAT

Displays the gross output VAT on taxable value of sales calculated after deduction, with Sales - Works Contract selected as the nature of transaction attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2(f): Less: Tax deducted at source

Displays the debit value of journal voucher recorded to account for TDS adjustment attracting 1%, 4%, 5%, 8.8%, 12.5%, 20%, 22%, 14.3%, 9.35%, 8%, 9.68% and 13.2% tax rates.

Note: The tax rate 13.2% is now added.

2(g) Net Output tax

Displays auto calculated value.

3: BREAK-UP OF ZERO RATED SALES

3(a) Category

3(b) Gross Sales - Sales Against H Form

Displays the gross assessable value of sales with Deemed Export and Interstate Deemed Export selected as the nature of transaction.

3(c) Less: Sales Return - Sales Against H Form

Displays the assessable value of credit note with Deemed Export and Interstate Deemed Export selected as the nature of transaction.

3(d) Less:  Discounts

Displays the discount value entered for sales with Deemed Export and Interstate Deemed Export selected as the nature of transaction.

3(e) Net Sales

Displays auto calculated value.

3(b) Gross Sales - Export out of India

Displays the gross assessable value of sales with Exports selected as the nature of transaction .

3(c) Less: Sales Return - Export out of India

Displays the assessable value of credit note with Exports selected as the nature of transaction.

3(d) Less:  Discounts - Export out of India

Displays the discount value entered for sales with Exports selected as the nature of transaction.

3(e) Net Sales Export out of India

Displays auto calculated value.

3(b) Gross Sales - Sales Against E1/E2 Forms

Displays the gross assessable value of sales with Interstate Sales - E1 , Interstate Sales - E2 and Interstate Sales Exempt - E1 selected as the nature of transaction.

3( c): Less: Sales Return - Sales Against H Form

Displays the assessable value of credit note with Interstate Sales - E1 , Interstate Sales - E2 and Interstate Sales Exempt - E1 selected as the nature of transaction.

3(d): Less:  Discounts

Displays the discount value entered for sales with Interstate Sales - E1 , Interstate Sales - E2 and Interstate Sales Exempt - E1 selected as the nature of transaction.

3(e): Net Sales

Displays auto calculated value.

4 BREAK UP OF DEDUCTIONS FROM SALES AND PURCHASES

4a: Deductions from sales for the current period

4a  Sales_Returns

Displays the assessable value of sales returns recorded in:

Credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Not Applicable .

Journal voucher for reducing the output tax .

4a - Cash/Trade Discount

Displays the assessable value of discount accounted for in:

Credit note by selecting the Nature of Return as Cash Discount or Trade Discount .

Journal voucher to account for cash discount .

Journal voucher to account for trade discount .

4a - Amount charged separately as interest for sales by hire purchase / instalments purchase

Displays the credit value of journal voucher recorded to account for sales by hire purchase or instalment purchase .

4a - Cancellation of Sales

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Cancelled .

4a - Change in nature of Sales

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Change in Nature .

4a - Change in Sale consideration

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Change in Consideration .

4a - Others (Pl. specify nature)

Displays the value of journal voucher recorded for decrease in output tax .

4a - Total Deductions

Displays auto calculated value.

4b: Deductions from purchases for the current period

4b - Purchase_Returns

Displays the assessable value entered for debit note with Purchase Taxable selected as nature of transactions and Nature of Return set to Not Applicable .

4b - Cash/Trade Discount

Displays the assessable value of discount accounted for in:

Debit note by selecting the Nature of Return as Cash Discount or Trade Discount .

Journal voucher to account for cash discount .

Journal voucher to account for trade discount .

4b - Others (Pl. specify)

Displays the value of journal voucher recorded for decrease in input tax for other purchases .

4b - Total Deductions

Displays auto calculated value.

5: PRIOR PERIOD ADJUSTMENTS

5a: Prior period adjustments of Sales

5a - Cancellation of Sales

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Cancelled (Prior Period) .

5a - Sales_Returns

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Prior Period .

5a - Change in nature of Sales

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Change in Nature (Prior Period) .

5a - Change in Sale consideration

Displays the assessable value of credit note with Sales Taxable and Sales - Works Contract selected as nature of transactions with Nature of Return set to Change in Consideration (Prior Period) .

5a - Sales Total

Displays the sum of all the above nature of  returns.

5d: Prior period adjustment of purchases

5d - Cancellation of Purchases

Displays the assessable value of debit note with Purchase Taxable selected as nature of transactions with Nature of Return set to Cancelled (Prior Period) .

5d -  Purchase returns

Displays the assessable value of debit note with Purchase Taxable selected as nature of transactions with Nature of Return set to Prior Period .

5d -  Change in nature of purchase

Displays the assessable value of debit note with Purchase Taxable selected as nature of transactions with Nature of Return set to Change in Nature (Prior Period) .

5d -  Change in  purchase consideration

Displays the assessable value of debit note with Purchase Taxable selected as nature of transactions with Nature of Return set to Change in Consideration (Prior Period) .

5d - Purchase Total

Displays auto calculated value.

6: Any other Adjustment

This field is left blank.

The following rows have been removed from template:

Field Name

Description

4 INPUT TAX CREDIT ON ACTUAL BASIS

(d) Add: Installment of ITC on stock held on appointed day

Displays the debit value entered for input tax ledger in journal voucher to avail tax credit on opening stock .

(j) Total Input tax credit available

Displays auto calculated value.

Last updated for Release 5.5