Annexure 49I is a quarterly annexure. It has to be filed before the 30th day of the month succeeding the quarter. It displays the details of interstate sales recorded during the return period.
Download the template of Annexure 49I 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 49I:
o Interstate Sales - Taxable .
o Interstate Sales Exempt .
o Interstate Sales Exempt - With Form C
o Interstate Sales - E2
o Interstate Sales - E1
o Interstate Sales - Against Form C
o Interstate Sales Exempt - E1
To export data to Annexure 49I
1. Copy the excel template FORM VAT 49I.xls to the Tally.ERP 9 installation folder.
2. Double-click FORM VAT 49I.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-49I 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 InterState Import 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 InterState Import 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 FORM VAT 49I.xls template to open.
2. Click Validate in the InterState Import 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 |
|
Date of Invoice* |
Displays the: ● Sales invoice date. ● Original invoice Date entered in the credit note recorded for sales returns. |
|
Invoice Number* |
Displays the: ● Sales invoice number. ● Original Invoice No. entered in the credit note recorded for sales returns. |
|
TIN of the Purchaser |
Displays the VAT TIN predefined for the party ledger or as entered in the Party Details screen of the invoice. |
|
Name of Purchaser |
Displays the name of the party entered in the party ledger or in the Party Details screen of the invoice. |
|
State of Dealer |
Displays the State predefined for the party ledger or as entered in the Party Details screen of the invoice. |
|
0% |
Displays the net assessable value of sales and sales recorded by selecting the following Nature of transactions: ● Interstate Sales Exempt ● Interstate Sales Exempt - E1 ● Interstate Sales - E2 ● Interstate Sales Exempt - With Form C |
|
1% |
Displays the net assessable value of sales and sales returns recorded with 1% tax rate by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 ● Interstate Sales - Against Form C |
|
5% |
Displays the net assessable value of sales and sales returns recorded with 5% tax rate by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 |
|
13.5% |
Displays the net assessable value of sales and sales returns recorded with 13.5% tax rate by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 |
|
40% |
Displays the net assessable value of sales and sales returns recorded with 40% tax rate by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 |
|
Other 0% (CST) |
Displays the net assessable value of sales and sales returns recorded by selecting Interstate Sales Exempt - With Form C as the Nature of transaction . |
|
Other 2% (CST) |
Displays the net assessable value of sales and sales returns recorded with 2% tax rate by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - Against Form C ● Interstate Sales - E1 |
|
(Other %) |
Displays the tax rate of sales and sales returns recorded with other than 0%, 1%, 5%, 13.5% and 40% by selecting the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 |
|
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 the following Nature of transactions: ● Interstate Sales - Taxable. ● Interstate Sales - E1 |
|
Amount Before Tax (A) |
Displays auto calculated value. |
|
VAT/CST Charged (B) |
Displays the VAT amount charged on sales and sales returns. If the VAT is 0%, then the amount appears as 0.00. |
|
Total Amount (C = A+B) |
Displays the total of assessable value and tax amount. |
|
Statutory Form* |
Displays the form based on the form type selected in the invoice. |
|
Available (Y/N)* |
Displays Yes / No based on the selection made for forms in the invoice. |
|
Form No.* |
Displays the Form no. entered in the Statutory Details screen of the invoice. |
|
System Calculated VAT/CST Charged |
Displays auto calculated value. |
