Exporting VAT Form 13 (Assam)

TIN

Displays the TIN which was already entered in the template downloaded by dealer from the portal.

Tax Period

Displays the period which was already entered in the template downloaded by dealer from the portal.

Name and style of the business

Displays the name and the nature of business which were already entered in the template downloaded by dealer from the portal.

Address

Displays the company address which was already entered in the template downloaded by dealer from the portal.

Name of the goods dealt in

Displays the name of the goods the company mostly dealt in. This  was already entered in the template downloaded by dealer from the portal.

PART A                              PURCHASES IN THE MONTH (INPUT) Value excluding Tax Tax Claimed

6. (a) Non-Creditable Exempt Purchase/Receipt

Displays the net assessable value (purchase - purchase returns) of transactions recorded in purchase invoice and debit note in Value Excluding VAT column.

Stock items must be predefined with the following settings:

●      The Schedule is selected as First Schedule in the item master.

The following Nature of Transaction are considered:

●      Purchase Exempt

●      Branch Transfer Inward

●      Consignment Transfer Inward

●      Non Creditable Purchase - Special Goods

(6) (b) Non-creditable Interstate Purchase/Receipt

Displays the net assessable value of interstate purchases. These purchases are not liable to tax and the input tax credit can not be availed on these purchases.

The value is the net value of returns and adjustments made using debit notes and credit notes.

The following Nature of Transaction are used:

●      Interstate Branch Transfer Inward

●      Interstate Consignment Transfer Inward

●      Interstate Purchase - Against Form C

●      Interstate Purchase Deemed Export

●      Interstate Purchase - E1

●      Interstate Purchase - E2

●      Interstate Purchase Exempt

●      Interstate Purchase Exempt - E1

●      Interstate Purchase - Taxable

●      Interstate Purchase - Tax Free

●      Interstate Purchase - Zero Rated ( all any Party Entity/Org Type)

●      Import

●      Purchase High Seas

(6) (c) Non-creditable Schedule IV Purchase/Receipt

Displays the values of transactions recorded by selecting goods classified under Schedule IV in purchase invoice, debit note and credit note. The nature of transaction includes purchase exempt (Fourth Schedule), Non-Creditable Purchase Special Goods (Fourth Schedule).

6(d) Schedule IV Purchase/Receipt creditable under section 10(1A)

This field is left blank. (As per the recent rule of Section 10 (1A).)

7(a) 1% Rate Purchase

Displays the gross value (purchase assessable and taxable value) of purchase  transactions recorded by selecting goods classified under all schedules except Schedule IV. The assessable value is displayed in Value Excluding VAT (A) column and the input VAT is displayed in Tax Claimed (B) column. The value of tax is considered as input tax credit and it is displayed in PART E.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 1% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 1%)

o      Purchase Works Contract (Tax rate set as 1%)

o      Purchase Taxable - Capital Goods (Tax rate set as 1%)

(7) (b) 14.5% Rate Purchase

Displays the gross value (purchase assessable and taxable value) of purchase  transactions recorded by selecting goods classified under all schedules except Schedule IV. The assessable value is displayed in Value Excluding VAT (A) column and the input VAT is displayed in Tax Claimed (B) column. The value of tax is considered as input tax credit and it is displayed in PART E.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 14.5% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 14.5%)

o      Purchase Works Contract (Tax rate set as 14.5%)

o      Purchase Taxable - Capital Goods (Tax rate set as 14.5%)

(7) (c) 15% Rate Purchase

Displays the gross value (purchase assessable and taxable value) of purchase  transactions recorded by selecting goods classified under all schedules except Schedule IV. The assessable value is displayed in Value Excluding VAT (A) column and the input VAT is displayed in Tax Claimed (B) column. The value of tax is considered as input tax credit and it is displayed in PART E.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 15% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 15%)

o      Purchase Works Contract (Tax rate set as 15%)

o      Purchase Taxable - Capital Goods (Tax rate set as 15%)

(8) 4% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 4% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 4% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 4%)

o      Purchase Works Contract (Tax rate set as 4%)

o      Purchase Taxable - Capital Goods (Tax rate set as 4%)

(9) 5% Rate Purchase

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 5% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 5% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 5%)

o      Purchase Works Contract (Tax rate set as 5%)

o      Purchase Taxable - Capital Goods (Tax rate set as 5%)

(10) (a) 13.5% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 13.5% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 13.5% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 13.5%)

o      Purchase Works Contract (Tax rate set as 13.5%)

o      Purchase Taxable - Capital Goods (Tax rate set as 13.5%)

(10) (b) 20% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 20% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 20% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 20%)

o      Purchase Works Contract (Tax rate set as 20%)

o      Purchase Taxable - Capital Goods (Tax rate set as 20%)

(10) (c) 30% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 30% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 30% at the item or stock group level.

●      The following Nature of Transactions are considered:

o      Purchase Taxable (Tax rate set as 30%)

o      Purchase Works Contract (Tax rate set as 30%)

o      Purchase Taxable - Capital Goods (Tax rate set as 30%)

(10) (d) 2% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 2% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 2% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 2%)

o      Purchase Works Contract (Tax rate set as 2%)

o      Purchase Taxable - Capital Goods (Tax rate set as 2%)

(10) (e) 6% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 6% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 6% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 6%)

o      Purchase Works Contract (Tax rate set as 6%)

o      Purchase Taxable - Capital Goods (Tax rate set as 6%)

(10) (f) 0.75% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 0.75% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 0.75% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 0.75%)

o      Purchase Works Contract (Tax rate set as 0.75%)

o      Purchase Taxable - Capital Goods (Tax rate set as 0.75%)

(10) (g) 7.5% Rate Purchases

Displays the gross value (purchase assessable and taxable value) of purchase transactions  recorded by selecting stock items attracting 7.5% tax rate.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as any schedule except Schedule IV in the item master.

o      Tax rate is defined as 7.5% at the item or stock group level.

●      The following Nature of Transaction are considered:

o      Purchase Taxable (Tax rate set as 7.5%)

o      Purchase Works Contract (Tax rate set as 7.5%)

o      Purchase Taxable - Capital Goods (Tax rate set as 7.5%)

(11) Total Amount of input tax

Displays the auto calculated value of total input tax on taxable purchases.

PART C                             SALES IN THE MONTH (OUTPUT)

(12) Exempt Sales

Displays the net assessable value transactions recorded by selecting stock items under Schedule I in sales invoice and credit note. The amount is displayed in Value Excluding Tax (A) column.

●      Stock items must be predefined with the following settings:

o      The Schedule is selected as Schedule I in the item master.

●      The following Nature of Transaction are considered:

o      Sales Exempt

o      Sales Exempt - Bonded Warehouse

(13) Zero Rate Sales - International Exports

Displays the net assessable values of transactions recorded in sales invoice and credit note. The amount is displayed in Value Excluding Tax (A) column.

Exports is selected as the Nature of Transaction.

(14) Zero Rate Sales - Other (CST Sales)

Displays the net assessable values of transactions recorded in sales invoice and credit note by selecting Interstate Sales Zero Rated as the Nature of Transaction. The amount is displayed in Value Excluding Tax (A) column.

The following Nature of Transaction and Forms to Receive are considered:

●      Interstate Branch Transfer Outward

●      Interstate Consignment Transfer Outward

●      Interstate Labour Charges Collected

●      Interstate Sales - Against Form C

●      Interstate Sales - E1

●      Interstate Sales - E2

●      Interstate Sales Exempt

●      Interstate Sales Exempt - E1

●      Interstate Sales - Taxable

●      Interstate Sales - Tax Free

●      Interstate Sales - Works Contract

●      Interstate Deemed Export

●      Interstate Sales - Zero Rated

●      Not Applicable

●      Exempted/Concession by Notification

●      Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid)

●      SEZ / STP / EHTP

(15) Other Exempt Sales

This field is left blank. (As per the current validation method in Assam Commercial Tax Dept.).

(16) Tax Due on Purchase of goods

Displays the value of journal voucher recorded to account for purchase tax liability.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (a) 1% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 1% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (b) 2% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 2% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (c) 4% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 4% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (d) 5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (e) 9% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 9% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (f) 12% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 12% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (g) 12.5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 12.5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (g) 13.5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 13.5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (h) 16.5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 16.5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (i) 22% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 22% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (j) 14.5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 14.5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(16) (k) 27.5% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 27.5% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(17) 1% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 1% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 1%)

o      Sales Works Contract (Tax rate set as 1%)

o      Sales Taxable - On Going (Tax rate set as 1%)

(18) 2% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 2% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 2%)

o      Sales Works Contract (Tax rate set as 2%)

o      Sales Taxable - On Going (Tax rate set as 2%)

(19) 0.75% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 0.75% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 0.75%)

o      Sales Works Contract (Tax rate set as 0.75%)

o      Sales Taxable - On Going (Tax rate set as 0.75%)

(20) 14.5% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 14.5% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 14.5%)

o      Sales Works Contract (Tax rate set as 14.5%)

o      Sales Taxable - On Going (Tax rate set as 14.5%)

(21) 15% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 15% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transactions are considered:

o      Sales Taxable (Tax rate set as 15%)

o      Sales Works Contract (Tax rate set as 15%)

o      Sales Taxable - On Going (Tax rate set as 15%)

(22) 5% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 5% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 5%)

o      Sales Works Contract (Tax rate set as 5%)

o      Sales Taxable - On Going (Tax rate set as 5%)

(23) 0.5% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 0.5% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 0.5%)

o      Sales Works Contract (Tax rate set as 0.5%)

o      Sales Taxable - On Going (Tax rate set as 0.5%)

(23) (a) 6% Rate Purchase

Displays the details of journal voucher recorded for purchase tax liability at 6% tax rate.

The VAT amount credited in the voucher appears in Tax Due (B) column.

The assessable value entered in the sub screen displayed on selecting the VAT ledger is displayed in Value Excluding Tax (A) column.

(23) (b) 6% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 6% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered:

o      Sales Taxable (Tax rate set as 6%)

o      Sales Works Contract (Tax rate set as 6%)

o      Sales Taxable - On Going (Tax rate set as 6%)

(23) (c) 7.5% Rate Sales

Displays the gross value of sales transaction recorded by selling stock items attracting 1% tax rate.

The gross assessable value and VAT are displayed in VAT Excluding Tax (A) and Tax Due (B) columns respectively.

●      The following Nature of Transaction are considered: