Annexure E is a invoice-wise statement of intra-state purchase of medicine from a registered dealer. The periodicity of this annexure is quarterly and the due date of filing this return is the 25th of the subsequent month. Annexure E has to be filed with VAT Form 200.
Annexure E captures values, where:
● The nature of transaction selected is:
o Non Creditable Purchase - Special Goods (Type of Good is Medicine)
o Purchase Exempt (Type of Good is Medicine)
o Purchase Taxable (Medicine)
o Purchases Non-Creditable (Type of Good is Medicine)
● The VAT TIN number of the party is 11 digits long and starts with 20.
● The rate of tax applicable here is 5% and 5.5% (applicable from 4th Nov 2016).
To export Annexure E
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > VAT Form 200.
2. Click A: Annexures.
3. Select Annexure E, and press Enter.
4. Click E: Export.
Note: Ensure that the excel template is available at the export location.
5. Press Enter to export.
The fields in the form are described below:
Field Name |
Description |
Dealer TIN |
Displays the company TIN, as recorded in the TIN field in the Company VAT Details screen. |
Description |
Displays whether the party is the first or the subsequent purchaser in the cycle of transactions in the state. The type of description will be automatically updated in the Statutory Details screen of the transaction, depending on the Nature of transaction selected. However, if you select the Point of purchase manually in Statutory Details screen, the same will be captured here. ● If Non Creditable Purchase - Special Goods, Purchases Non-Creditable, or Purchase taxable (Type of goods as medicine) is selected as the Nature of transaction, then the description type will be First purchaser in the state. ● If Purchase Exempt (Type of Goods: Medicine) is selected as the Nature of transaction, then the description type will be Second and subsequent purchaser in the state.
|
Name of Purchaser |
Displays the name of the purchaser, as recorded in the Party Details screen for local purchase or as recorded the field Name in the ledger of the party. |
TIN |
Displays the party TIN selected in the invoice, as recorded in the VAT TIN No. field in the VAT Details screen of the party ledger master or in the TIN/Sales Tax No. field in the Party Details screen of transaction. |
Invoice No. |
Displays the Supplier invoice no. recorded in the purchase transactions. |
Date of the invoice |
Displays the Date of the supplier invoice no. recorded in the purchase transactions. |
Rate of Tax (A) |
Displays the VAT rate applicable to the goods selected in the purchase transaction. The default tax rate of medicine is 5%. |
Taxable turnover [(Excluding Tax) (B)] |
Displays the purchase value of the medicines at the actual price (other than the MRP). ● Taxable turnover (excluding tax) is calculated by deducting the tax computed on MRP from the item value. ● In transactions when the MRP is not defined or Calculate VAT on MRP? is not enabled, then the assessable value on which tax is calculated is captured as the sales value. |
Maximum Retail Price (C) |
Displays the maximum retail price of the goods selected. In case MRP is not enabled, the taxable turnover is captured. |
VAT\Tax Charged (D=A*C) |
Displays the tax value that is collected on the taxable turnover. This value will be auto-calculated in the excel template. |
Total Value (E=B+D) |
Displays the Total Value (E), which is the sum of B (total taxable turnover or the assessable value) + D (tax paid on the assessable value). |
Used Sugam P number |
Displays the e-Sugam Number recorded in the Statutory Details screen of the transaction. |