Annexure 31A

Form DVAT 31-A displays a list of all the Debit/Credit Notes recorded related to Sales during a particular return period.

To view the Form DVAT 31A

1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form DVAT 16

2. Select Annexure Ready and press Enter.

3. Select Annexure 31A and press Enter in the e-VAT Annexures screen. The transactions forming part of this annexure is displayed. Press Ctrl+P (Print Annexure button) to open the Print Report screen.

4. In the Print Report screen, enter the return period and date. The Name, Status/Designation and Place gets captured from Company VAT Details screen. Press Enter to generate Annexure 31A in Excel format.

The following nature of transactions are captured in Annexure 31A:

• Sales Taxable

• Sales - Works Contract

• Sales Exempt

• Deemed Export

The description of Annexure 31A is given below:

Registration Number

The TIN entered in Company VAT Details screen of F3: Statutory & Taxation features is displayed here.

Name of the Dealer

The Mailing Name entered in Company Creation screen is displayed here.

Address

The Address entered in the Company Creation screen is displayed here.

Tax period - From (dd/mm/yy) and To (dd/mm/yy)

The period entered in Print Report screen of Annexure 31A is displayed here.

Method of Accounting

The method has to be selected manually.

Details of Debit/Credit Notes related to Local Sales

1. Date of issue of Debit/Credit Note/ Voucher

The voucher/invoice date of Debit Note and Credit Note is displayed here.

2. Buyer’s TIN

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.

3. Buyer’s Name

The name of the party ledger selected while invoicing is displayed here.

4. Debit/Credit Note/ Voucher Number

The voucher/invoice number of Debit Note and Credit Note is displayed here.

5. Date of relevant Tax Invoice/Retail Invoice affected by the credit/debit note

The original invoice Date entered in Statutory Details screen of Debit/Credit Note is displayed here.

6. Amount of the credit/ debit note

The assessable value of transactions recorded in Debit/Credit Note using Nature of Transactions related to sales (provided in the first section of this page) is displayed here.

7. Increase in ITC (Debit Note)

The increase in input VAT arising out of adjustment related to sales recorded in Debit Note is displayed here.

8. Increase in ITC (Credit Note)

The increase in input VAT arising out of adjustment related to sales recorded in Credit Note is displayed here.