Annexure 49 is a quarterly annexure. It has to be filed before the 30th day of the month succeeding the quarter. It displays the details of local taxable and exempt sales made during the return period.
Download the template of Annexure 49 from the E-Services Templates link of the commercial taxes department website .
● Sales and sales returns recorded with the following Nature of transactions are captured in Annexure 49:
o Sales Exempt
o Sales Taxable
● The option Is LOC Sales? is set to No in the Statutory Details screen of the sales invoice and credit note.
To export data to Annexure 49
1. Copy the excel template FORMVAT 49.xls to the folder in which Tally.ERP 9 is installed folder.
2. Double-click the FormVAT 49.xls template to open. The annexure template appears as shown below:
3. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form VAT XI .
4. Click A : Annexures .
5. Select Annexure-49 and press Enter .
6. Press Ctrl+E to export the data to the template. Before exporting the data, Tally.ERP 9 will display the number of rows to be added in the template based on the data being exported.
7. Add the number of rows shown in the field No. of rows to be added to the template.
o Click Add Rows (+) in the VAT 49 sheet of the template.
o Press Ctrl+S to save the changes and close the template.
8. Press Enter to export the data to the template. The relevant details are captured in the VAT 49 sheet of the template.
Ensure macros are enabled before validating the data in the template.
Note: Macros are used to automate frequently-used tasks, such as, calculations, verification and analysis of data. The J&K VAT annexure excel templates have macros to verify data correctness and create upload file.
To validate the data exported to the template
1. Double-click the FormVAT 49.xls template to open.
2. Click Validate in the VAT 49 sheet. If there are no errors, the message No error found in sheet. Do you want to generate Upload file? appears.
3. Click Yes .
4. Click Save . The upload file gets generated in .csv format in the same location.
A brief explanation about the annexure columns is given below:
|
Column Name |
Description |
|
Name |
Displays the name of the party entered in the party ledger or in the Party Details screen of the invoice. |
|
TIN |
Displays the VAT TIN predefined for the party ledger or as entered in the Party Details screen of the invoice. |
|
Invoice No.* |
Displays the: ● Sales invoice number. ● Original Invoice No. entered in the credit note recorded for sales returns. |
|
Invoice Date* |
Displays the: ● Sales invoice date. ● Original invoice Date entered in the credit note recorded for sales returns. |
|
0% |
Displays the net assessable value of sales and sales returns recorded by: ● Selecting Sales Exempt as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
1% |
Displays the net assessable value of sales and sales returns recorded with 1% tax rate by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
5% |
Displays the net assessable value of sales and sales returns recorded with 5% tax rate by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
13.5% |
Displays the net assessable value of sales and sales returns recorded with 13.5% tax rate by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
40% |
Displays the net assessable value of sales and sales returns recorded with 40% tax rate by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
Other % |
Displays the tax rate of sales and sales returns recorded with other than 0%, 1%, 5%, 13.5% and 40% by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
Amount (Other %) |
Displays the net assessable value of sales and sales returns recorded with other than 0%, 1%, 5%, 13.5% and 40% by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
Amount before Tax (A) |
Displays auto calculated value. |
|
VAT Charged |
Displays the VAT amount on sales and sales returns recorded by: ● Selecting Sales Taxable as the Nature of transaction . ● Setting the option Is LOC Sales? to Yes in the Statutory Details screen of the sales invoice and credit note. |
|
Total Amount (C = A+B) |
Displays the total of assessable value and tax amount. |
|
System Generated VAT |
Displays auto calculated value. |
|
System Generate Total |
Displays auto calculated value. |
