Physical and e-VAT Form XXIV (Form VAT 24 - Uttar Pradesh)

Main Form

Dealer's TIN

Displays the VAT TIN number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Financial Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

Tax Period (1,2,3)

Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.

Month (1,2....12)

Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.

Quarter (1,2,3,4)

Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.

11. Installment of compounding scheme, if any

Displays the installment paid towards composite tax, as the value of duty ledger credited in the journal voucher recorded by selecting Increase in Output as Nature of adjustment and Compounding Scheme Liability as Additional Details .

12. Amount of TDS

Displays the amount of TDS deducted, as the value of duty ledger credited in the VAT adjustment journal voucher recorded by selecting Increase of Tax Liability as the Nature of adjustment and Adjusting with TDS as the Additional Details .

13) Tax Payable [in Rs.]

i.Tax on purchase

Displays the amount of purchase tax, as the value of duty ledger credited in the journal voucher recorded by selecting Tax on URD Purchase as Nature of Adjustment . This value should match the total of column Purchase Tax Amount in Tax_Detail_Purchase sheet.

ii.Tax on sale

Displays the total VAT amount on output, as the closing balance of the duty ledger used to charge VAT to customers in sales transactions for the current period. This value should match the total of column Sale Tax Amount in Tax_Detail_Sale sheet.

iii.Installment of compounding scheme, if any

Displays the installment paid towards composite tax, as the value of duty ledger credited in the VAT adjustment journal voucher recorded by selecting Increase in Output as Nature of adjustment and Compounding Scheme Liability as Additional Details .

iv.T.D.S amount

Displays the amount of TDS deducted, as the value of duty ledger debited in the VAT adjustment journal voucher recorded by selecting Reducing Tax Liability as the Nature of adjustment and TDS Adjustments as the Additional Details .

14. Detail of ITC

i.ITC brought forward from previous tax period

Displays the input tax credit carried forward from the previous tax period, as the opening balance (debit value) of the VAT duty ledger at the start of reporting period.

ii.ITC earned during the tax period

a) On Purchases made on own account

Displays the value of VAT paid on local purchases in the reporting period, as the debit balance of duty ledger used for VAT input in purchase transactions recorded in the reporting period. The entries with Purchase Taxable and Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

b) On Purchases made through purchasing commission agent against Certificate in Form VI

Displays the value of VAT paid on local purchases in the reporting period, as the debit balance of duty ledger used for VAT input in purchase transactions recorded in the reporting period. The entries with Purchase Taxable as Nature of transaction and Is Principal Account? enabled in Statutory Details screen.

c) Installment on ITC on opening Stock due in the tax period

Displays the input credit available on opening stock brought into the business in the reporting period, as the value of duty ledger debited in the VAT adjustment journal voucher recorded by selecting Increasing Input Tax as Nature of adjustment and Opening Stock as Additional Details .

d) Installment of ITC on Capital Goods due in the tax period

Displays the input tax credit on capital goods due in the reporting period, as the value of duty ledger debited in the VAT adjustment journal voucher recorded by selecting Input Tax Credit Admitted on Capital Goods as Nature of adjustment .

(e) ITC reversed during the tax period

Displays the value of input tax credit reversed in the reporting period, as the value of duty ledger credited in the VAT adjustment journal voucher recorded by selecting Reversal of Input Tax as the Nature of adjustment .

(f) Admissible ITC in the Tax period (a+b+c+d-e)

Displays automatically computed value based on the given formula.

iii. (a) Adjustment of ITC against tax payable

Displays the value of input tax credit adjusted against output VAT payable, as the value of the duty ledger credited in the VAT adjustment journal voucher recorded by selecting Reducing Liability as Nature of adjustment and Adjusting with ITC as Additional Details .

(b) Adjust of ITC against CST

Displays the value of input tax credit adjusted against CST payable, as the value of the duty ledger credited in the VAT adjustment journal voucher recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

iv. ITC carried forward to the next tax period, if any

Displays the value of input tax credit carried forward to next reporting period.

15. Net Tax

i. Total tax payable(Serial no. 13)

Displays auto computed value.

ii. ITC adjustment[14(iii)] (a+b)

Displays auto computed value.

iii. Net tax

Displays auto computed value.

Vat Non Vat

Tin No

Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Financial Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

Tax Period

Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.

Month

Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.

Quarter

Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.

CODE

Displays the code assigned to different options in the column Description.

VAT/NONVAT/Other-State

Displays pre-defined options for VAT transaction, Non VAT transaction, other state transaction, and capital goods purchase.

Sale/Purchase

Displays the option p for purchase and s for sales.

Description

Displays pre-defined description list provided in the template. The list and corresponding values displayed are explained below:

Purchase in own a/c against tax invoice (annexure-A Part-I) :  Gross assessable value of goods (excluding Schedule IV) purchased from local registered dealers in the reporting period is displayed against this option. The transaction with Purchase Taxable as Nature of transaction are considered in this case.

Purchase in own a/c from unregistered dealer : Net assessable value of goods (excluding Schedule IV) purchased from local unregistered dealers in the reporting period is displayed against this option. The transaction with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

Purchase of exempted goods : Net assessable value of exempt goods (excluding Schedule IV) purchased from local dealers in the reporting period is displayed against this option. The transaction with Purchase Exempt as Nature of transaction are considered in this case.

Purchase from Ex.U.P. : Net assessable value of interstate purchases in the reporting period is displayed against this option. The transaction with Interstate Purchase - Taxable , Interstate Purchase - E1 , Interstate Purchase - E2 , Interstate Purchase Exempt - With Form C , and Imports as Nature of transaction are considered in this case.

Purchase in Principal's A/c :  Sum of values for the option Purchase against tax invoice (annexure-A Part-II) and Other Purchases is displayed against this option.

Purchase against tax invoice (annexure-A Part-II) : Gross assessable value of purchases made on behalf of principal in the reporting period (excluding Schedule IV goods) is displayed against this option. The transaction with Purchase Taxable as Nature of transaction and Is Principal Account? enabled in Statutory Details screen.

Other Purchases: This field is currently left blank.

Ex.U.P.Principal : Net assessable value of interstate transfer inward  in the reporting period (excluding Schedule IV goods) is displayed against this option. The transaction with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and and Is Principal Account? enabled in Statutory Details screen.

U.P. Principal : Net assessable value of interstate consignmet transfer inward  in the reporting period (excluding Schedule IV goods) is displayed against this option. The transaction with Interstate Consignment Transfer Inward as Nature of transaction and and Is Principal Account? enabled in Statutory Details screen.

Ex.U.P.Principal: Net assessable value of interstate transfer inward  in the reporting period (excluding Schedule IV goods) is displayed against this option. The transaction with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and and Is Principal Account? enabled in Statutory Details screen.

Any Other Purchase: This field is currently left blank.

Purchases from registered dealers: Gross assessable value of goods (including Schedule IV) purchased from local registered dealers in the reporting period is displayed against this option. The transaction with Purchase Taxable as the Nature of transaction is considered in this case.

Purchases from unregistered: This is currently left blank.

Purchase of exempted goods: Net assessable value of exempt goods (including Schedule IV) purchased from local dealers in the reporting period is displayed against this option. The transaction with Purchase Exempt as Nature of transaction are considered in this case.

Purchases from Ex.UP: Net assessable value of interstate purchases and imports (including Schedule IV) in the reporting period is displayed against this option. The transaction with Interstate Purchase - Taxable , Interstate Purchase - E1 , Interstate Purchase - E2 , and Imports as nature of transaction are considered in this case.

Purchase in Principal's A/c: Auto computed value is displayed against this option.

Purchases against Tax Invoice (Annexure A2): Gross assessable value from local purchase of capital goods in the reporting period is displayed against this option. The transaction with Purchase Taxable - Capital Goods as nature of transaction are considered in this case.

Purchase from person other than registered dealer: This is currently left blank.

Any Other Purchase: Net assessable value from other local purchase in the reporting period is displayed against this option. The transaction with Purchase Others as Nature of transaction are considered in this case.

Purchase against Form C/ Form H/Form I: Gross assessable value from interstate purchase against form C, deemed export and zero rated in the reporting period is displayed against this option. The transaction with Interstate Purchase - Zero Rated , Interstate Purchase Deemed Export , Interstate Purchase Exempt - With Form C , and Interstate Purchase - Against Form C as Nature of transaction are considered in this case.

Value of goods received from outside State against Form F: Assessable value from purchase transactions against Form F in the reporting period is displayed against this option. The transaction with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction , and where Form F is selected as Form to Issue are considered in this case.

Turnover of sale in own a/c against tax invoice (annexure-B Part-I): Gross assessable value from local sales (excluding Schedule IV) in the reporting period is displayed against this option. The transactions with Sales Taxable as the Nature of transaction and Tax invoice as the Type of invoice are considered in this case.

Turnover of sales other than Column I: Net assessable value from local sales (excluding Schedule IV) in the reporting period is displayed against this option. The transactions with Sales Taxable as the Nature of transaction and Retail as the Type of invoice are considered in this case.

Turnover of sales exempted goods: Net assessable value from local exempt sales in the reporting period is displayed against this option. The transactions with Sales Exempt as Nature of transaction are considered in this case.

Interstate sales against Form C: Gross assessable value from interstate sales in the reporting period is displayed against this option. The transactions with Interstate Sales - Against Form C , Interstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

Interstate sales without Form C: Gross assessable value from interstate sales recorded without Form C in the reporting period is displayed against this option. The transactions with Interstate Sales - Against Form C as nature of transaction, and without Form C as From to receive are considered in this case.

Sale in course of export outside of india: Gross assessable value from exports and deemed exports in the reporting period is displayed against this option.  The transactions with Exports and Interstate Deemed Export (with Form H) as Nature of transaction are considered in this case.

Sale in course of import: Gross assessable value from sales in course of import in the reporting period is displayed against this option. The transactions with Sales High Sea as Nature of transaction are considered in this case.

Sale outside state: This field is currently left blank.

Consignment sale Stock Transfer: Gross assessable value from interstate transfer outward in the reporting period is displayed against this option.  The transactions with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as Nature of transaction are considered in this case.

Any other Sales: This field is currently left blank.

Taxable turnover of sales: Gross assessable value from local sales to dealers (including Schedule IV) in the reporting period is displayed against this option. The transactions with Sales Taxable as Nature of transaction are considered in this case.

Exempted turnover of sales: Net assessable value from local exempt sales (including Schedule IV) in the reporting period is displayed against this option. The transactions with Sales Exempt as nature of transaction are considered in this case.

Tax paid turnover of goods: Displays the assessable value from subsequent exempt sales transactions. The value from sales transactions recorded with Sales Exempt as Nature of transaction and by selecting Second or Third in the field Point of Sale in the sales invoice is considered in this case..

Sale in Principal A/c: Auto computed value is displayed against this option.

Sales against Tax Invoice (annexure B- Part II): Gross assessable value of sales made on behalf of principal (excluding Schedule IV goods) in the reporting period is displayed against this option. The transaction with Sales Taxable as the Nature of transaction , Is Principal Account? option enabled and Tax invoice selected as the Type of invoice in the Statutory Details screen are considered in this case.

Other sales: Net assessable value of sales made on behalf of principal (excluding Schedule IV goods) in the reporting period is displayed against this option. The transaction with Sales Taxable as Nature of transaction and Is Principal Account? option enabled in Statutory Details screen are considered in this case.

Ex.U.P.Principal: Net assessable value of interstate transfer ourtward made on behalf of principal (excluding Schedule IV goods) in the reporting period is displayed against this option. The transaction with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as nature of transaction and Is Principal Account? option enabled in Statutory Details screen are considered in this case.

U.P. Principal: Net assessable value of sales made (including Schedule IV goods) in the reporting period is displayed against this option. The transaction with Sales Taxable a s nature of transaction and Is Principal Account? option enabled in Statutory Details screen are considered in this case.

Ex.U.P.Principal: Net assessable value of interstate transfer outward made on behalf of principal (including Schedule IV goods) in the reporting period is displayed against this option. The transaction with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as Nature of transaction and Is Principal Account? option enabled in Statutory Details screen are considered in this case.

Any other Sale value: This field is currently left blank.

AMOUNT(in Rs.)

Displays the amount against each Description.

Tax Detail Sale

DealerTin

Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Financial Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

TaxPeriod

Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.

Month

Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.

Quarter

Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.

Vat/NonVat/Additional Tax (V/NV/AT)

Displays whether the goods sold are VAT goods or Non VAT goods. The option V is displayed for VAT goods, NV for Non VAT goods and AT for goods eligible for Additional Tax.

CommodityCode

Displays the Commodity Code assigned to the item selected in the sales transaction. When there are multiple commodities in a transaction, each one is captured in different row.

TaxRate

Displays the rate of tax applicable on the commodity selected in the sales transaction. The rate for each commodity is displayed in a separate row against the respective commodity name.

SaleAmount

Displays the assessable value of the respective commodity in the sales transaction including excise duty value, if any.

SaleTaxAmount

Displays the tax amount applicable for respective commodity in the sales transaction.

Tax Detail Purchase

Dealer Tin

Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Financial Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

TaxPeriod

Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.

Month

Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.

Quarter

Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.

Vat/NonVat/Additional Tax (V/NV/AT)

Displays whether the goods purchased are VAT goods or Non VAT goods. The option V is displayed for VAT goods, NV for Non VAT goods and AT for goods eligible for Additional Tax.

CommodityCode

Displays the Commodity Code assigned to the item selected in the purchase transaction. When there are multiple commodities in a transaction, each one is captured in different row.

TaxRate

Displays the rate of tax applicable on the commodity selected in the purchase transaction. The rate for each commodity is displayed in a separate row against the respective commodity code.

Purchase Amount

Displays the assessable value from journal voucher recorded by selecting Tax on URD Purchase as Nature of Adjustment . The Assessable Value is recorded in the VAT Details screen.

Purchase TaxAmount

Displays the purchase tax from journal voucher recorded by selecting Tax on URD Purchase as Nature of Adjustment . The Rate (VAT) is recorded in the VAT Details screen.

Vat Bank Detail

Dealer's TIN

Displays the VAT Tin number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Assessment Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

Tax Period

Displays the tax return period based on the option selected in Periodicity of e-Return field in Company VAT Details screen. The options provided are 1 for yearly, 2 for monthly and 3 for quarterly e-returns.

Month

Displays the month for which returns are filed, if monthly is selected as the e-return periodicity. Numbers are displayed from 1 to 12 for each month of the year. In case returns are not filed monthly, 0 is displayed.

Quarter

Displays the quarter for which returns are field, if quarterly is selected as the e-return periodicity. The option 1st Quarter is displayed for the period April-June and so on. In case returns are not filed quarterly, 0 is displayed.

Bank Code

Displays the 4 digit numeric bank code used to make VAT payments to the department, as recorded in the Branch code(remittance) field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Bank Branch Name

Displays the branch name of the bank used to make VAT payments to the department, as recorded in the Name of Branch field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

District

Displays the name of the district where VAT payment is remitted, as recorded in the District Name field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Challan No.

Displays the challan number used to make VAT payments to the department, as recorded in the Challan No. field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Date

Displays the date of remitting VAT payment, as recorded in the Deposit Date field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Amount

Display the voucher total of VAT payment voucher appearing in Tax Payment Reconciliation report for current period.

Type (A for Voucher and B for Bank)

Displays predefined options based on the whether VAT Payment is made by cash or through bank. The option A is displayed for cash and B for bank payment.

Assessment Year

Displays the financial year of the company for which the tax returns are being filed, in YYYY-YYYY format.

Tax Period Ending on

Displays the last date of the tax period depending on the periodicity of returns.

Designation of Assessing Authority

Displays the designation of assessing authority as recorded in the Status/Designation field in the Company VAT Details screen.

Name of Circle/ Sector

Displays the circle/sector of reporting as recorded in the Name of Circle/Sector field in the Company VAT Details screen.

Name /Address of the Dealer

Displays the name and address of the dealer as recorded in the Mailing Name and Address fields of Company Creation screen.

Taxpayer's Identification Number [TIN]

Displays the VAT TIN number of the dealer filing the returns, as recorded in the TIN field in Company VAT Details screen.

Taxpayer's PAN (Permanent Account Number)

Displays the PAN of the company as recorded in the PAN/Income Tax no. field in Company Operations  Alteration screen of the company.

7. Details of Purchase [in Rs.]

a. VAT Goods

i. Purchase in Own A/c against tax Invoice ( Annexure- A Part I)

Displays gross assessable value of goods (excluding Schedule IV) purchased from local registered dealers in the reporting period. The transaction with Purchase Taxable as Nature of transaction are considered in this case.

ii. Purchase in own a/c from person other than registered dealer

Displays the net assessable value of goods (excluding Schedule IV) purchased from local unregistered dealers in the reporting period. The transaction with Purchase From Unregistered Dealer as Nature of transaction are considered in this case.

iii. Purchase of exempted goods

Displays net assessable value of exempt goods (excluding Schedule IV) purchased from local dealers in the reporting period. The transaction with Purchase Exempt as Nature of transaction are considered in this case.

iv. Purchase from Ex U P

Displays net assessable value of interstate purchases  (excluding Schedule IV) in the reporting period. The transaction with Interstate Purchase - Taxable , Interstate Purchase - Exempt E1 , Interstate Purchase - E2 , Interstate Purchase Exempt , Interstate Purchase Exempt - With Form C and Imports as Nature of transaction are considered in this case.

v. Purchase in Principal's A/c

Displays the sum of values for the goods are purchased in Principal's A/c, purchase against tax invoice (annexure-A Part-II) and Other Purchases.

(a) UP Principal

(a-i) Purchase against Tax Invoice (Annexure A Part - II)

Displays gross assessable value of purchases made on behalf of principal in the reporting period (excluding Schedule IV goods). The transaction with Purchase Taxable as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

(a-ii) Other Purchases

This field is currently left blank.

(b) Ex UP Principal

Displays gross assessable value of interstate transfer inward in the reporting period (excluding Schedule IV goods). The transaction with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

vi. Any other Purchase

This field is currently left blank.

Total

Displays total of values from section 7 Details of Purchase [in Rs.] - a. VatGoods

vii.  Less - Purchase Return (annexure A-1)

Displays the total value of purchase returns recorded in the tax period. The value from debit note with Purchase Taxable as Nature of transaction is considered in this case.

viii.  Net amount of Purchase

Displays auto computed value.

b. Non - VAT Goods

i. Purchase from Registered dealers

Displays gross assessable value of schedule IV goods purchased from local registered dealers in the reporting period. The transaction with Non Creditable Purchase - Special Goods as nature of transaction are considered in this case.

ii. Purchase from person other than registered dealer

This field is currently left blank.

iii. Purchase of exempted goods

Displays net assessable value of schedule IV exempt goods purchased from local dealers in the reporting period. The transaction with Purchase Exempt as Nature of transaction are considered in this case.

iv. Purchase from Ex U P

Displays net assessable value of interstate purchases and imports of schedule IV goods in the reporting period. The transaction with Interstate Purchase - Taxable , Interstate Purchase - Exempt E1 , Interstate Purchase - E2 , Interstate Purchase Exempt , and Imports as Nature of transaction are considered in this case.

v. Purchase in Principal's A/c

Displays details of purchases made on account of principal in the below section.

(a) UP Principal

Displays net assessable value of purchases of schedule IV goods in principal's account in the tax period. The transactions with Non Creditable Purchase - Special Goods as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

(b) Ex UP Principal

Displays net assessable value from interstate transfer inward of schedule IV goods in the tax period. The transactions with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

vi. Any other Purchase

This field is currently left blank.

Total

Displays auto computed value.

vii. Less - Purchase return (Annexure A-1)

Displays total taxable value of purchase returns of schedule IV goods in the tax period. The value from debit note transactions recorded for schedule IV goods with Non Creditable Purchase - Special Goods as Nature of transaction in the tax period are considered in this case.

viii. Net amount of Purchase

Displays auto computed value.

Grand Total

Displays auto computed value.

c. Capital goods purchased from within the state

(i) Purchase against Tax Invoice ( Annexure A-2)

Displays gross assessable value from local purchase of capital goods in the reporting period. The transaction with Purchase Taxable - Capital Goods as Nature of transaction are considered in this case.

(ii) Purchase from person other than Registered dealer

This field is currently left blank.

Total

Displays auto computed valued.

d. Purchases through commission agent for which certificate in Form VI has been received

Sl. No.

Displays serial number for the records captured in this section.

Certification No.

Displays the certificate number issued/received for purchases in principal's account as recorded in the Form VI No. field in Statutory Details screen of the purchase transaction with Purchase Taxable as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

Date

Displays the date of the certificate issued/received as recorded in the Date field against Form VI No. in Statutory Details screen of purchase transation.

Value of Goods purchased

Displays the assessable value of goods in the respective purchase transaction with Purchase Taxable as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case. This value is captured only when Certification No. is provided.

Amount of tax paid

Displays the amount of tax applicable to the goods in the respective purchase transaction with Purchase Taxable as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

7A Purchase/value of goods received from outside state against Forms of declaration / certificates

(a) Purchase against Form C/ Form H/ Form I (Details to be furnished in Annexure C, D & E respectively

Displays gross assessable value from interstate purchase against form C, deemed export and zero rated in the reporting period. The transaction with Interstate Purchase - Zero Rated , Interstate Purchase Deemed Export , Interstate Purchase - E1 , Interstate Purchase Exempt - With Form C and Interstate Purchase - Against Form C as nature of transaction are considered in this case.

(b) Value of goods received from outside state against Form F (details to be furnished in Annexure F)

Displays assessable value from purchase transactions against Form F in the reporting period. The transaction with Interstate Branch Transfer Inward and Interstate Consignment Transfer Inward as Nature of transaction , and where Form F is selected as Form to Issue are considered in this case.

Total

Displays auto computed value.

8. Computation of Tax on Purchase

Displays details of tax payable on purchase from unregistered dealers in the below section.

Sl. No.

Displays serial number for the records captured in this section.

Rate of Tax

Displays the rate of tax for goods purchased from unregistered dealers, as recorded in the Rate field of VAT Details screen in journal voucher recorded with Tax on URD Purchase as Nature of Adjustment .

Commodity

Displays the commodity name of the item purchased from unregistered dealer.

Turnover of Purchase

Displays the assessable value of goods purchased from unregistered dealer, as recorded in the Assessable Value field of VAT Details screen in journal voucher recorded with Tax on URD Purchase as Nature of adjustment .

Tax

Displays the tax amount applicable as purchase tax.

9. Details of Sale

a - VAT Goods

i Turnover of sale in own a/c against tax invoice  (Annexure- B Part- I)

Displays gross assessable value from local sales (excluding Schedule IV) to registered dealers in the reporting period. The transactions with Sales Taxable as the Nature of transaction and Tax invoice as the Type of invoice are considered in this case.

ii Turnover of sale in own a/c other than in column-i

Displays net assessable value from local sales (excluding Schedule IV) to unregistered dealers in the reporting period. The transactions with Sales Taxable as the Nature of transaction and Retail as the Type of invoice are considered in this case.

iii Turnover of sale of exempted goods

Displays net assessable value from local exempt sales in the reporting period. The transactions with Sales Exempt as the Nature of transaction are considered in this case.

iv Sale in Principal a/c

(a) UP Principal

(a-i) Sales against tax invoice (Annexure-B Part-II)

Displays gross assessable value from local sales on behalf of principal (excluding Schedule IV) to registered dealers in the reporting period. The transactions with Sales Taxable as the Nature of transaction , Is Principal Accounts? option enabled and Tax invoice selected as the Type of invoice in the Statutory Details screen is considered in this case.

(a-ii) Other Sales

This field is currently left blank.

(b) Ex.U.P. Principal

Displays net assessable value from interstate transfer outward (excluding Schedule IV) recorded in the reporting period. The transactions with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as N ature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

v Interstate sale against form - C

Displays gross assessable value from interstate taxable sales in the reporting period. The transactions with Interstate Sales - Against Form C and Interstate Sales Exempt - With Form C as Nature of transaction are considered in this case.

vi Interstate sale without form - C

Displays net assessable value from interstate sales recorded without Form C in the reporting period. The transactions with Interstate Sales - Against Form C as Nature of transaction , and without Form C as From to receive is considered in this case.

vii Sale in course of export out of India

Displays net assessable value from exports and deemed exports in the reporting period. The transactions with Exports and Interstate Deemed Export (with Form H )as N ature of transaction are considered in this case.

viii Sale in course of import

Displays net assessable value from sales in course of import in the reporting period. The transactions with Sales High Sea as N ature of transaction are considered in this case.

ix Sale outside state

This field is currently left blank.

x Consignment sale / Stock transfer

Displays net assessable value from interstate transfer outward (excluding Schedule IV) recorded in the reporting period. The transactions with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as N ature of transaction are considered in this case.

xi Any other sale

This field is currently left blank.

Total

Displays auto computed value.

xii Less- Sales return ( Annexure B-I )

Displays the value of sales returns recorded (excluding Schedule IV) in the reporting period, as the total value from credit notes recorded in the tax period with Sales Taxable as N ature of transaction .

xiii Net amount of sales

Displays auto computed value.

b - Non VAT Goods

i Taxable turnover of sale

Displays gross assessable value from local sales of Schedule IV goods  to registered dealers in the reporting period. The transactions with Sales Taxable as N ature of transaction are considered in this case.

ii Exempted turnover of sale

Displays net assessable value from exempt sales of schedule IV goods to registered dealers in the reporting period. The transactions with Sales exempt as N ature of transaction are considered in this case.

iii Tax paid turnover of goods

Displays the assessable value from subsequent exempt sales transactions. The value from sales transactions recorded with Sales Exempt as Nature of transaction and by selecting Second or Third in the field Point of Sale in the sales invoice is considered in this case.

iv Sale in Principal's A/c

(a) U.P.principal

Displays net assessable value from local sales of Schedule IV goods  to registered dealers on behalf of principal in the reporting period. The transactions with Sales Taxable as N ature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

(b) Ex. U.P.principal

Displays net assessable value from interstate transfer outward of schedule IV goods on behalf of principal  in the reporting period. The transactions with Interstate Branch Transfer Outward and Interstate Consignment Transfer Outward as N ature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

v Any other Sale

This field is currently left blank.

Total

Displays auto computed value.

vi Less- Sales return ( Annexure B-I )

Displays the value of sales returns (excluding Schedule IV)recorded in the reporting period, as the total value of credit notes recorded with Sales Taxable as N ature of transaction .

vii Net amount of sales

Displays auto computed value.

Total

Displays auto computed value.

c  Sales through commission agent for which certificate- in Form V has been received

Sl. No.

Displays serial number for the records captured in this section.

Certificate No.

Displays the certificate number issued/received for sales in principal's account as recorded in the Form V No. field in Statutory Details screen of the sales transaction with Sales Taxable as nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

Date

Displays the date of the certificate issued/received as recorded in the Date field against Form V No. in Statutory Details screen of sales transaction.

Value of Goods Sold

Displays the assessable value of goods in the respective sales transaction with Sales Taxable as Nature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case. This value is captured only when Certificate No. is provided.

Amount of tax charged

Displays the amount of tax applicable to the goods in the respective sales transaction with Sales Taxable as N ature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

10. Computation of tax on sale

Sl. No.

Displays serial number for the records captured in this section.

Rate of tax

Displays the rate of tax for goods sold, as recorded in the Rate field of voucher/Item Allocations screen in transaction recorded with Sales Taxable as Nature of transaction .

Commodity

Displays the commodity name of the item sold.

Turnover of Sales

Displays the assessable value of goods sold, as taxable value of goods in transactions recorded with Sales Taxable as Nature of transaction .

Tax

Displays the amount applicable as tax.

11 Installment of compounding scheme if any

Displays the installment of compounding scheme brought into books in the reporting period, as the credit value of journal transaction recorded by selecting Increase of Tax Liability as Nature of Adjustment and Compounding Scheme Liability as Additional Details .

12 Amount of TDS

Displays the TDS amount adjusted in the reporting period, as the credit value of journal transaction recorded by selecting Increase of Tax Liability as the Nature of Adjustment and Adjusting with TDS as Additional Details .

13 Tax Payable [in Rupees]

(i) Tax on purchase

Displays auto computed value from Grand Total of Tax column  in the 8. Computation of Tax on Purchase .

(ii) Tax on sale

Displays auto computed value from Grand Total of Tax (VAT and Non VAT )column  in the 8. Computation of Tax on Sale .

(iii) Instalment of compounding scheme,if any

Displays value from 11. Instalment of compounding scheme if any .

(iv)  T.D.S.amount

Displays the TDS amount adjusted in the reporting period, as the value of VAT ledger debited in j ournal transaction recorded by selecting Reducing Tax Liability as the Nature of adjustment and TDS Adjustments as the Additional Details .

Total

Displays auto computed value.

14 Detail of ITC

i ITC brought forward from previous tax period

Displays debit balance of VAT ledger at the beginning of the reporting period.

ii ITC earned during the tax period

(a) On purchases made in own account

Displays tax value for goods (excluding Schedule IV) purchased from local registered dealers in the reporting period. The transaction with Purchase Taxable as Nature of transaction are considered in this case. Also, the debit value entered for VAT ledger in the journal voucher recorded by selecting Tax on URD as the nature of adjustment is displayed here.

(b) On purchases made through purchasing commission agent against certificate in form VI

Total

Displays auto computed value.

(c) Installment of ITC on opening stock due in the tax period

Displays input tax credit available on opening stock, as the debit value of journal transaction recorded by selecting Increasing Input Tax as Nature of adjustment and Closing Stock as Additional Details .

(d) Instalment of ITC on capital goods due in the tax period

Displays the input credit on purchase of capital goods, s the debit value of journal transaction recorded by selecting Input Tax Credit Admitted On Capital Goods as Nature of adjustment .

Total

Displays auto computed value.

(e) ITC reversed during the tax period

Displays value of input tax credit reversed, as the debit value of journal transaction recorded by selecting Reversal of Input Tax as Nature of adjustment .

(f) Admissible ITC in the tax period (a+b+c+d-e)

Displays auto computed value.

iii (a) Adjustment of ITC against tax payable

Displays auto computed value. Input VAT + additional tax on input is captured for VAT Payable and output VAT + additional tax on output is captured for VAT refundable.

iii (b) Adjustment of ITC against CST

Displays the ITC adjusted against CST payable in the reporting period, as debit value of journal transaction recorded by selecting Decrease of Input Tax as Nature of adjustment and Against CST as Additional Details .

iv  ITC carried forward to the next tax period if any

Displays the amount of tax applicable to the goods in the respective purchase transaction with Purchase Taxable as N ature of transaction and Is Principal Accounts? option enabled in Statutory Details screen is considered in this case.

Total

Displays auto computed value.

15 Net Tax

i. Total Tax Payable (serial no.13)

Displays value form Total field of the section 13 Tax Payable [in Rupees] .

ii. ITC adjustment [14 (vii)]

Displays auto computed value.

iii. Net Tax

Displays auto computed value.

16 Details of Tax Deposited

A  Tax deposited in bank / treasury

Displays the details of amount of tax deposited in the below section.

Name of the Bank/ Branch

Displays the branch name of the bank used to make VAT payments to the department, as recorded in the Name of Branch field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

T C Number

Displays the challan number used to make VAT payments to the department, as recorded in the Challan No. field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Date

Displays the date of remitting VAT payment, as recorded in the Deposit Date field in the Stat Payment Details screen of a payment transaction in Tax Payment Reconciliation report.

Amount  of Tax

Display the voucher total of VAT payment voucher appearing in Tax Payment Reconciliation report for current period.

Total

Displays total amount of VAT deposited through various challans recorded in this section.

B  By adjustment against adjustment vouchers

This is currently left blank.

Adjustment Voucher No.

Displays the voucher number of the journal voucher recorded for adjustment towards refund receivable, by selecting Refund of Input Tax as the Nature of adjustment and Refund Order as the Additional Details .

Date

Displays the voucher date of the journal voucher recorded for adjustment towards refund receivable, by selecting Refund of Input Tax as the Nature of adjustment and Refund Order as the Additional Details .

Amount  of Tax

Displays the amount of tax adjusted towards refund in the journal voucher as the value of the VAT ledger credited in the journal voucher recorded by selecting Refund of Input Tax as the Nature of adjustment and Refund Order as the Additional Details .

Total

Displays total amount of VAT adjusted through various adjustment vouchers in this section.

C  Total tax deposited (A+B)

Displays auto computed value, the sum of VAT deposited and adjusted towards refund.

In figures

Displays auto computed value, the sum of VAT deposited and adjusted towards refund in figures.

In words

Displays auto computed value, the sum of VAT deposited and adjusted towards refund in words.

Declaration

Authorized Person Name

Displays the name of authorised person, as recorded in the Authorised Person field in the Company VAT Details screen.

S/o D/o w/o

Displays the father/husband name of the authorised person, as recorded in the S/o, D/o, W/o field in the Company VAT Details screen.

Signature

Displays the status/designation of authorised person, as recorded in the Status/Designation field in the Company VAT Details screen.

Date

Displays the date of filing returns, as recorded in the Date field in Print Report screen on the form.

Place

Displays the place of filing returns, as recorded in the Place field in Print Report screen on the form.

Status

Displays the status of person filing returns, as recorded in the Status/Designation field in Print Report screen on the form.