Summary of included transactions
This section displays the total number of transactions, categorized as Included, Excluded and Uncertain, pertaining to a period.
1. Total Number of Transactions: This displays the total number of transactions for a particular period. The total count is categorized as included transactions, excluded transactions, and uncertain transactions. Voucher count appears against each of these categories. The drill-down report of this row displays the Statistics report, which comprises voucher types with the corresponding voucher count.
2. Included Transactions: This displays the number of transactions included in the report for a particular period. All vouchers having the required information, either in corresponding masters or in transactions, satisfying the requirements for filing returns are included here. These vouchers are a part of both VAT and CST Form - including all VAT/CST sales transactions, VAT/CST purchase transactions, VAT/CST sales and purchase returns, and VAT/CST adjustments.
● Annexure Ready: This displays the count of error-free purchase and sales transactions which form part of VAT Annexures. These transactions are captured under Included Transactions.
● Annexure Errors: This displays the count of purchase and sales transactions with errors which form part of annexures. Although only the voucher count is provided for Annexure Ready and Annexure Errors, the transaction details are made available in the drill-down reports to facilitate corrections to be made.
● Non Annexure Vouchers: This section displays the count of transactions which are not considered in the Annexures.
3. Excluded Transactions: This section excludes all vouchers which are not related to VAT/CST, and do not form part of the Form VAT 100 returns generation. These transactions do not carry details pertaining to VAT and CST, and do not have any implication on Form VAT 100.
4. Uncertain Transactions: Vouchers which fall neither under Included Transactions nor under Excluded Transactions are displayed here. These vouchers are related to VAT/CST, but they do not carry the information required to qualify as Included.
The following transaction types will fall in Included Transaction:
● Sales
The following nature of transactions are provided for sales which can be defined either in the master or transaction level:
• Sales – Taxable
• Sales – Works Contract
• Sales – Exempt
• Sales – Zero rated
• Exports
• Deemed Export
• Interstate Sales Special Category Goods
• Interstate Sales-Taxable
• Interstate Sales-Works Contract
• Interstate Sales-Tax Free
• Interstate Sales-Exempt
• Interstate Sales-E1
• Interstate Sales-E2
• Consignment Transfer Outward
• Interstate Consignment Transfer Outward
• Branch Transfer Outward
• Interstate Branch Transfer Outward
● Purchase
The following nature of transactions are provided for purchases which can be defined either in the master or transaction level:
• Purchase Taxable
• Purchases – Capital Goods
• Purchases – Works Contract
• Purchases – Exempt URD
• Interstate Purchases – Taxable
• Consignment Transfer Inward
• Interstate Consignment Transfer Inward
• Branch Transfer Inward
• Interstate Branch Transfer Inward
• Imports
● Sales Returns and Purchase Return Transactions
This will display the count of sales or purchase returns which are recorded in Journal, Credit Note, Debit Note, Receipt or Payment vouchers. Based on the selection of purchase and sales ledgers, the nature of transactions will be displayed.
This displays the count of all the journal vouchers passed for VAT Adjustments.
To view the voucher register for VAT Adjustment
Select VAT Adjustment and press Enter.
To view either the sales register or purchase register
● Select Sales or Purchase and press Enter
To exclude the voucher
● Press Spacebar to select the required voucher.
● Click X: Exclude Vouchers.
A message Do you want to exclude this voucher? is displayed. Click Yes to exclude the voucher.
This displays the count of excluded voucher types which do not affect VAT. The following transaction types will fall in Excluded Transaction:
This includes transactions manually excluded by users
Contra vouchers are not used for VAT related transactions, so it appears under Excluded Transaction.
Payroll vouchers are used for maintaining attendance, salary processing etc which do not have VAT related transactions.
This includes the following order vouchers:
Sales Order
Purchase Order
Job work out Order
Job Work In Order
The following vouchers are included in Inventory vouchers:
Stock/Manufacturing Journal
Physical Stock Journal
Rejection In/Out
Material In/Out
Job Work In/Out Order
Delivery Note
Receipt Note
This includes all payment and receipt vouchers without any sales and duty ledgers.
The receipt vouchers include:
Party receipts
Income/Expense Receipts
Journals (Adjustment Entries)
Post Dated Vouchers
This includes Memorandum Vouchers, Reversing Journal.
● Excluded due to other adjustments
This show displays the count of adjustment transactions recorded in journal which are identified as service tax adjustments, excise adjustments and FBT adjustments
To view the excluded voucher type
● Select the required voucher type and press Enter.
To include the voucher
● Select the required voucher in Vouchers Excluded By User.
● Click I: Include Vouchers.
A message Do you want to exclude this voucher? is displayed. Click Yes to exclude the voucher.
This displays the count of transactions which were neither included nor excluded in the VAT Form due to insufficient information about the masters or transaction.
The Uncertain Transactions Details screen has the following groups:
Master Related Exceptions
When the information provided in the masters created is uncertain, the exception is listed under Master Related Exceptions.
● Unable to determine country/state
Reason
The Country or State option is not defined for the party ledger.
Solution
To resolve this, specify the required Country and State in the party ledger.
To specify the Country and State
Select Unable to determine country/state and press Enter.
In the List of Ledgers with Exception screen, click E:Edit.
Specify the required Country and State.
Press Enter to save.
● Unable to determine party's dealer type
Reason
The Type of Dealer is not defined for the party ledger.
Solution
To resolve this, specify the required Dealer Type for the party ledger.
To specify the Dealer Type
Select Unable to determine country/state and press Enter.
In the List of Ledgers with Exception screen, click E:Edit.
Specify the required Dealer Type.
Press Enter to save.
● Unable to determine duty type of ledger
Reason
The Type of duty/tax is not specified for the tax ledger.
Solution
To resolve this, specify the required Type of duty/tax for the tax ledger.
To specify the Type of duty/tax for a tax ledger
Select Unable to determine duty type of ledger and press Enter.
In the List of Ledgers with Exception screen, click S:Set Duty Type.
Select the required Type of Duty/Tax
Press Enter to save.
● Unable to determine the tax details of the stock group/stock items
Reason
The Tax Type and Tax Rate are not specified for stock group or stock item.
Solution
To resolve this, specify the required Tax Type and Tax Rate for the stock group or stock item.
To specify the Tax Type and Tax Rate for a stock group or stock item
Select Unable to determine tax details of the stock group/stock item(s) and press Enter.
In the List of Stock Items with Exception screen, click S:Set Rate.
Enter the required date in Applicable From.
Select the required Tax Type.
Enter the required Tax Rate.
Press Enter to save.
● Unable to determine tax details of group/ledger(s)
Reason
The Tax Type and Tax Rate are not specified for the ledger.
Solution
To resolve this, specify the required Tax Type and Tax Rate for the purchase or sale ledger.
To specify the Tax Type and Tax Rate for a purchase or sales ledger
Select Unable to determine tax details of group/ledger (s) and press Enter.
In the List of Ledgers with Exception screen, click S:Set Rate.
Enter the required date in Applicable From.
Select the required Tax Type and Tax Rate.
Press Enter to save.
Conflict in Information
Conflict in party's country/state in master and transaction: This displays the count of transactions for which the country or state of the party in the transaction cannot be determined. To resolve this, the list of transactions having this conflict can be opened from this screen, and the required information can be either entered or edited using the option R:Define Location Type.
Transactions accepted with tax information conflicts: This displays the count of transactions for which the tax details were overridden before or at the time of passing transaction. To resolve this, the transactions can be either accepted or excluded using the options provided.
Tax Mismatch
Mismatch in Tax Amount: This displays the count of transactions in which there is a difference between the auto-calculated tax amount, and the amount entered by user. To resolve this, the values in their respective vouchers can either rounded off, or the voucher can be excluded using the relevant options.
VAT/CST Adjustment:
Unable to determine the nature of adjustment: This displays the count of transactions for which the VAT flag is not selected in the journal voucher. To resolve this issue, the required voucher can be edited or excluded using the options provided.
Unable to determine purchase tax details: This displays the count of transactions for which the purchase tax details are not defined. To resolve this issue, the required voucher can be modified or excluded using the options provided.
● Conflict in party's country/state in master and transaction:
Reason
Party's State or Country specified at the master and transaction level are different.
Solution
To resolve this, specify the location to consider, either from the party master or from the voucher.
To specify the similar Country and State for a party ledger in master and transaction
Select Conflict in party's country/state in master and transaction and press Enter.
In the List of Vouchers with Party State Conflict Exception screen, click S:Resolve Conflict.
Specify whether to consider the party location specified at the ledger or voucher in Consider Part Location field.
Press Enter to save.
● Transactions accepted with tax information conflicts
Reason
Changes made in tax details (stock items, stock groups, party ledgers, purchase or sales ledgers or duty ledgers) were overridden during transaction.
Solution
To resolve this, specify the location to consider, either from the party master or from the voucher.
To specify the similar Country and State for a party ledger in master and transaction
Select Conflict in party's country/state in master and transaction and press Enter.
In the List of Vouchers with Party State Conflict Exception screen, click S:Resolve Conflict.
Specify whether to consider the party location specified at the ledger or voucher in Consider Part Location field.
Press Enter to save.
Reason
Difference in the auto-calculated tax amount and the amount entered by the user.
Solution
To resolve this, the values in their respective vouchers can either rounded off, excluded using the relevant options, or accepted as it is.
To resolve the mismatch in tax amount
Select Mismatch in tax amount and press Enter.
In the List of Vouchers with Tax Difference screen,
Click A:Accept as is to accept the mismatch as it is.
Click X:Exclude Vouchers to exclude the transaction so that it will not form a part of VAT Form 100.
Click S: Create Adjustment to pass a journal voucher entry to make adjustment for the mismatch
Click L: Link Adjustment to link the tax difference to existing voucher.
Press Enter to save.
This displays the count of transactions in which there is a difference between the auto-calculated tax amount, and the amount entered by user. To resolve this,
● Unable to determine the nature of adjustment:;
Reason
VAT flag to specify the type of adjustment is not specified in the journal voucher.
Solution
To resolve this, specify the VAT flag in the corresponding journal voucher.
To specify the nature of adjustment
Select Unable to determine nature of adjustment and press Enter.
In the List of Vouchers with VAT Adjustment Exception screen, click S:Set Details.
Select the required Type of Duty/Tax and Nature of Adjustment.
Enter Additional Details if required.
Press Enter to save.
● Unable to determine purchase tax details
Reason
Purchase tax details are not provided for transactions.
Solution
To resolve this, provide the required purchase tax details for the transaction or exclude the vouchers.
To provide Purchase Tax Details
Select Unable to determine purchase tax details.
In the List of Vouchers with Purchase Tax Exception screen, select the required transaction and press Enter.
Provide the required details in the voucher.
To exclude the voucher
Select Unable to determine purchase tax details.
In the List of Vouchers with Purchase Tax Exception screen, select the voucher to exclude.
Click X:Exclude Vouchers.
Click Yes in Do you want to exclude this voucher? message box.
'Statistics of Vouchers - CST Form I (Tamil Nadu)' has been shared with
