Annexure 2B displays the month-wise details of sales and consignment/branch transfer outward.
To view the Annexure 2B
Go to Gateway of Tally > Display > Statutory Reports > VAT > Form DVAT 16 > Select either Quarterly or Annual, as required.
Select Annexure Ready, and press Enter.
Select Annexure 2B, and press Enter. The transactions forming part of this annexure is displayed.
Press Ctrl+P (Print Annexure button) to open the Print Report screen.
Enter the return period and date in the Print Report screen. The Name, Status/Designation and Place gets captured from Company VAT Details screen.
Press Enter to generate Annexure 2B in Excel format.
The description of Annexure 2B is given below:
The transactions are serially numbered and displayed here.
Based on the period selected in the option Periodicity of e-VAT Annexures of Company VAT Details screen, the period is displayed here. If the periodicity is selected as:
Monthly, the format will be YYYYMM. For example, if the period is April 2014, the period is displayed as 201404. The codes for month are as follows:
01 for January
02 for February
03 for March
04 for April
05 for May
06 for June
07 for July
08 for August
09 for September
10 for October
11 for November
12 for December
Quarterly, the format will be YYYYQQ. For example, if the period is April to June 2014, the period is displayed as 20144. The codes for the Quarters are as follows:
Q1 (Apr - Jun) - 41
Q2 (Jul - Sep) - 42
Q3 (Oct - Dec) - 43
Q4 (Jan - Mar) - 44
The TIN/Sales Tax Number of the party ledger selected while invoicing is displayed here. TIN must have 11 digits starting with 07. It can be predefined either in the party master or entered in Party Details screen of the invoice.
TIN is not mandatory for entries recorded using the Nature of Transactions Exports and Sales High Seas.
TIN is mandatory for all other transactions.
The name of the party ledger selected while invoicing is displayed here. The Type of Dealer should be selected either in party master or Party Details screen of the invoice. This column should not be blank.
Note: Buyer's name will be displayed as Unregistered Dealer when the report is configured to consolidate the value of all the sales made to unregistered dealers.
The assessable value of all inter-state purchases recorded using the Nature of Transaction Interstate Branch Transfer Outward is displayed here.
The assessable value of all inter-state purchases recorded using the Nature of Transaction Interstate Consignment Transfer Outward is displayed here.
The net assessable value of purchases recorded using the Nature of Transaction Exports is displayed here.
The assessable value of High Sea Sales recorded using sales ledger with VAT/Tax Class set as Sales High Seas is displayed here.
Based on the Nature of Transactions, the codes are displayed as given below:
CG for capital goods. This code is displayed for sales recorded with the Nature of Transaction Interstate Sales - Against Form C. The sales ledger selected in the transaction has to be predefined Capital Goods as the Type of Goods
OT for others. This code is displayed for sales recorded with the following Nature of Transactions:
Interstate Sales - E1
Interstate Sales - E2
Interstate Sales Exempt - E1
Interstate Sales Exempt
Interstate Sales - Works Contract
Interstate Sales - Zero Rated, wherein the party ledger selected in the transaction is predefined with Diplomatic Missions & U.N. as the Type of Exemption
GTWF for Own Goods transferred for job work against F-Form. This code is displayed when Material Out voucher is recorded with the following settings,
A godown, in which the option Our Stock with Third Party is enabled, is selected in Destination Godown option
Form F is selected in Statutory Details screen (displayed on enabling the option Provide Statutory Details)
ODWF for Other dealer's goods returned after job work against F-Form. This code is displayed when Material Out voucher is recorded with the following settings,
A godown, in which the option Third Party Stock with Us is enabled, is selected in Destination Godown option
Form F is selected in Statutory Details screen (displayed on enabling the option Provide Statutory Details)
SCUP for Sales covered under provision to [Sec. 9(1)]Read with Sec. 8(4). This code is displayed for sales recorded with the Nature of Transaction Sales Non-Creditable is displayed here.
The type of form used for the inter-state sale or export transaction is displayed here for the following Nature of Transactions:
|
Form Type |
Nature of Transaction |
|
C |
Interstate Sales - Against Form C |
|
E1 |
Interstate Sales - E1 Interstate Sales Exempt - E1 |
|
E2 |
Interstate Sales - E2 |
|
J |
Interstate Sales - Zero Rated, wherein the party ledger selected in the transaction is predefined with Diplomatic Missions & U.N. as the Type of Exemption |
|
H |
Interstate Deemed Export |
|
I |
Interstate Sales - Zero Rated, wherein the party ledger selected in the transaction is predefined with SEZ as the Type of Exemption |
|
None |
Interstate Sales - Taxable |
|
Exempted |
Interstate Sales Exempt |
The rate of tax at which goods are sold is displayed here based on the tax rate entered in stock item master or sales ledger. The rate of tax applicable for interstate sales are 1%, 12.5%, 2%, 20%, 4%, 5% and 0%.
The assessable value of inter-state sales recorded using sales ledger with the following Nature of Transactions are displayed here.
Interstate Sales - Against Form C (wherein the sales ledger is predefined with 2% tax rate and the Type of Goods option is set to Capital Goods)
Interstate Sales - Against Form C
Interstate Sales - E1
Interstate Sales Exempt - E1
Interstate Sales - E2
Interstate Deemed Export
Interstate Sales Zero Rated (Type of Exemption is set to Diplomatic Missions & U.N. and SEZ in party ledger master selected for this Nature of Transaction)
Interstate Sales - Taxable
Interstate Sales - Works Contract
The amount of CST paid on inter-state sales is displayed here.
The sum of assessable sales value and CST (C12+C13) is displayed here.
Based on the Nature of Transactions, the codes are displayed as given below:
GD for Goods Taxable. This code is displayed for sales recorded with Nature of Transaction Sales Taxable.
WC for Works Contract. This code is displayed for sales recorded with Nature of Transaction Sales - Works Contract.
Based on the Tax Rate predefined in item master or sales ledger, the rate of tax is displayed for the Nature of Transactions Sales Taxable and Sales - Works Contract.
The assessable value of sales recorded with the Nature of Transactions Sales Taxable and Sales - Works Contract is displayed here.
The amount of tax collected on the sales recorded with the Nature of Transactions Sales Taxable and Sales - Works Contract is displayed here.
This displays the sum of assessable value and tax amount for all the sales transactions.
Based on the nature of transactions, either interstate or local sales, the rate of tax gets picked from columns C11 or C16 and displayed here.
The assessable value of sales recorded using Nature of Transaction Sales Exempt is displayed here if the stock item selected in the invoice is predefined with Petrol/Diesel as the Type of Goods.
The amount deducted towards labour charges in works contract sales recorded with the following details is displayed here:
Sales transaction is recorded using the Nature of Transaction Sales - Works Contract.
In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Others and percentage or amount of deduction is entered in Deduction for Labour Charges field.
The amount deducted towards labour charges in works contract sales recorded with the following details is displayed here:
Sales transaction is recorded using the Nature of Transaction Sales - Works Contract.
In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Civil and amount of deduction is entered in Cost of Land field.
The assessable value of sales recorded:
Using Nature of Transaction Deemed Export and
By selecting H Form as Form to Receive in Statutory Details screen of sales invoice is displayed here.
The amount deducted towards labour charges in works contract sales recorded with the following details is displayed here:
Sales transaction is recorded using the Nature of Transaction Sales - Works Contract.
In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Others and amount of deduction is entered in Cost of Land field.
