Annexure B captures details local sales of items other than medicine in the reporting period. In case of sales to unregistered dealers, transactions with value equal to or more than 50000 are captured. This annexure captures information invoice-wise, rate-wise, and commodity-wise local. However, local sales with VAT on quantity are not considered for this annexure.
Annexure B is filed with VAT Form 200 at the end of a quarter.
Annexure B captures values, where:
● The nature of transaction selected is:
o Sales Taxable
o Sales - Works contract
● The VAT TIN number of the party is 11 digits long and starts with 20.
To export Annexure B
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > VAT Form 200 .
2. Click A : Annexures .
3. Select Annexure B .
4. Press Enter .
5. Click E : Export .
Note: Ensure that the excel template is available in the export location.
6. Press Enter to export.
The fields in the annexure are described below:
|
Field Name |
Description |
|
Dealer TIN |
Displays the company TIN, as recorded in the TIN field in the Company VAT Details screen. |
|
Period From |
Displays the start date of the return period, as selected in the annexure report. |
|
Period To |
Displays the end date of the return period, as selected in the annexure report. |
|
Description |
Displays the description of the transaction on the basis of the nature of transaction selected. The different options available for selection are: ● Taxable goods is selected when the local sales transaction is passed with Sales Taxable and Sales Works Contract as the Nature of transactions . ● Price adjustment is selected where there is a price rise for the issued sales invoice. Local sales price variation is recorded through a debit note with the Nature of return selected as Change in consideration , and the Nature of transaction selected as Sales Taxable . ● Taxable Goods disposed by way of free supply/price adjustment/incentive/any other manner is selected when transactions are recorded with different actual and billed quantities. And, billed quantity values are captured. This is applicable when MRP is enabled. ● Any manner is not supported. |
|
Dealer Category |
Displays the dealer type, as recorded in the Party Details screen of intra-state sales transactions. ● Registered Dealer is selected when goods are sold to the party who is registered under VAT and has a valid TIN. ● Unregistered Dealer is selected when sales is made to a party who is not registered under VAT, and therefore, does not have a valid TIN. |
|
Name of Purchaser |
Displays the party name, as recorded in the field Name in the ledger master of the selected party or as recorded in the Party Details screen in local sales transactions. |
|
TIN |
Displays the party TIN, as recorded in the field VAT TIN No. field in the VAT Details screen of party ledger master or in the TIN/Sales Tax No. field in the Party Details screen of the sales transaction. TIN is not captured for unregistered dealers. |
|
Invoice No. |
Displays the invoice number of the sales transactions. |
|
Date of Invoice |
Displays the invoice date of the sales transaction. |
|
Commodity |
Displays the name of the commodity applicable to the item sold, as configured in the related masters. The commodity name is selected from the list provided in the template. In case multiple commodities are selected in a voucher, each commodity is captured in a separate row. |
|
Unspecified if any |
Displays the commodity name which is not available in the list of commodities specified in the template. |
|
Rate of Tax (A) |
Displays the VAT rate applicable to commodity. Tax rates will be captured from value-based and quantum-based transactions. To be considered in this annexure, transactions must be recorded with the following tax rates (in %): 1 , 2 , 2.5 , 4 , 5 , 5.5 , 10 , 14 , 14.5 , 18 , 20 , 22 , 35 , 50 , and 15 Rs./litre and 8.37 Rs./litre . Note: For Rs./litre, in the stock item master, VAT calculation is based on quantity, and the tax rate is defined as Rs. 15 and Rs. 8.37 per unit (reporting unit is selected as litre). |
|
Sales price excluding tax (B) |
Displays the assessable value for each commodity in the sales transaction. |
|
VAT\Tax Charged (C) |
Displays the auto populated output tax applicable for each commodity in the sales transaction. |
|
Total Value (D=B+C) |
Displays the auto populated sum of the sales price excluding tax and the output tax charged. |
|
Used Sugam P number |
Displays the e-Sugam Number recorded in the Statutory Details screen in the transaction. |
|
For consumers |
|
|
Amount before tax |
Displays the consolidated assessable value from intra-state sales transactions recorded against customers when the option Consumer is selected in the field Type of Dealer in the VAT Details screen of the party ledger. |
|
VAT\tax charged |
Displays the output tax charged on the value of goods sold. |
|
Total Value (A+B) |
Displays the auto populated sum of the amount before tax and the output tax charged. |
|
For unregistered dealers (for sale amount of less than Rs 50,000) |
|
|
Amount before tax |
Displays the consolidated assessable value from intra-state sales transactions recorded against unregistered dealers. The option Unregistered is selected in the field Type of Dealer in the VAT Details screen of the party ledger. |
|
VAT\tax charged |
Displays the output tax charged on the goods sold value. |
|
Total Value (A+B) |
Displays the auto populated sum of the amount before tax and the output tax charged. |
|
Total |
|
|
Total Value of Sales |
Displays the auto populated total value of sales. |
|
Total VAT/Tax charged |
Displays the auto populated total output tax collected. |
|
Total Value |
Displays the auto populated sum of the total value of sales and the total tax charged on the intra-state sales transactions. |
