E-Filing Annexure 2B (Delhi)

If the periodicity is selected as:

●      Monthly, the format will be YYYYMM. For example, if the period is April 2014, the period is displayed as 201404. The codes for month are as follows:

o      01 for January

o      02 for February

o      03 for March

o      04 for April

o      05 for May

o      06 for June

o      07 for July

o      08 for August

o      09 for September

o      10 for October

o      11 for November

o      12 for December

●      Quarterly, the format will be YYYYQQ. For example, if the period is April to June 2014, the period is displayed as 20144. The codes for the Quarters are as follows:

o      Q1 (Apr - Jun) - 41

o      Q2 (Jul - Sep) - 42

o      Q3 (Oct - Dec) - 43

o      Q4 (Jan - Mar) - 44

TIN must have 11 digits starting with 07. It can be predefined either in the party master or entered in Party Details screen of the invoice.

In case, sales are made to unregistered dealers and PAN was provided in the party masters, then this field displays the PAN number of the dealer.

The Type of Dealer should be selected either in party master or Party Details screen of the invoice.

Type of Transaction	ISS Goods Type
Interstate Deemed Export Interstate Sales - Against Form C Interstate Sales - E1 Interstate Sales - E2 Interstate Sales Exempt Interstate Sales Exempt - E1 Interstate Sales Exempt - With Form C Interstate Sales - Zero Rated	OT
Job Work - Others Goods Outward	GTWF
Job Work - Own Goods Outward	ODWF

 

Form Type	Nature of Transaction
C	Interstate Sales - Against Form C
E1	Interstate Sales - E1 Interstate Sales Exempt - E1
E2	Interstate Sales - E2
J	Interstate Sales - Zero Rated, wherein the party ledger selected in the transaction is predefined with Diplomatic Missions & U.N. as the Type of Exemption
H	Interstate Deemed Export
I	Interstate Sales - Zero Rated, wherein the party ledger selected in the transaction is predefined with SEZ as the Type of Exemption
None	Interstate Sales - Taxable
Exempted	Interstate Sales Exempt.

The rate of tax applicable for interstate sales are 1%, 12.5%, 2%, 20%, 4%, 5% and 0%.

The following nature of transactions are considered:

●      Interstate Sales - Against Form C (wherein the sales ledger is predefined with 2% tax rate and the Type of Goods option is set to Capital Goods)

●     Interstate Sales - Against Form C

●     Interstate Sales - E1

●     Interstate Sales Exempt - E1

●     Interstate Sales - E2

●     Interstate Deemed Export

●      Interstate Sales Zero Rated (Type of Exemption is set to Diplomatic Missions & U.N. and SEZ in party ledger master selected for this Nature of Transaction)

●     Interstate Sales - Taxable

●     Interstate Sales - Works Contract

The codes are displayed as given below:

●      GD for Goods Taxable. This code is displayed for sales recorded with Sales Taxable as the nature of transaction.

●      WC for Works Contract. This code is displayed for sales recorded with Sales - Works Contract as the nature of transaction.

In the sales entry,

●      Sales transaction is recorded using the Sales - Works Contract.as the nature of transaction.

●      In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Others and percentage or amount of deduction is entered in Deduction for Labour Chargesfield.

In the sales entry,

●      Sales transaction is recorded using the Sales - Works Contract.as the nature of transaction.

●      In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Civil and percentage or amount of deduction is entered in Deduction for Labour Charges field.

In the sales entry,

●      Sales transaction is recorded using the Sales - Works Contract.as the nature of transaction.

●      In the Works Contract Details screen of sales invoice, the Type of Works Contract is set to Others and percentage or amount of deduction is entered in Cost of Land field.