e-VAT Annexure 23 (Punjab)

On exporting data to VAT-15.xls template, the relevant data gets exported to annexure 23. Click here to view the procedure of exporting data to VAT-15.xls template.

Prerequisites

1.    Details of sales recorded with the following nature of transactions are displayed in this annexure:

●     Sales Taxable

●     Sales - Works Contract

●     Sales Exempt

●     Sales Zero Rated

●     Deemed Export

●     Consignment Transfer Outward

●     Branch Transfer Outward

2.    Credit note recorded with the following Nature of Return (selected in Statutory Details screen of credit note) is displayed in this annexure:

●     Cash Discount

●     Trade Discount

●     Cancelled

●     Not Applicable

Description of data captured in each column of the excel template is tabulated below:

Column Name

Description

Nature of Transaction*

Displays the nature of transaction from the drop-down list based on the Nature of Transaction selected in the invoice.

TIN (*)

Displays the party's VAT TIN entered in the party ledger or in the Party Details screen of the invoice.

Name of purchaser

Displays the party's name entered in the party ledger or in the Party Details screen of the invoice.

Address of purchaser (District)

Displays the District predefined for the party ledger selected in the invoice.

Sr No. of Invoice/Challan*

Displays the:

●     Sales invoice number.

●     Original Invoice No. entered in the credit note recorded by selecting the Nature of Return as Cancelled or Not Applicable.

Date of Invoice/Challan (dd/mm/yyyy)*

Displays the:

●     Sales invoice date.

●     Original invoice Date entered in the credit note recorded by selecting the Nature of Return as Cancelled or Not Applicable.

Trade Name*

Displays the Trade name predefined for the stock item selected in the invoice.

Commodity*

Displays the Commodity name predefined for the stock item selected in the invoice.

Rate of VAT*

Displays the rate of tax charged for each stock item in the invoice.

Net Value of Goods/Value of Credit note (in case of Discount/Incentives)*

Displays the assessable value of sales and credit note and journal voucher, recorded by selecting the nature of transactions provided under Prerequisites of sales.

Amount of TAX*

Displays auto calculated value.

Additional TAX*

Displays auto calculated value.

Total*

Displays auto calculated value.

Credit Note No. *

Displays the credit note number of transactions recorded by selecting the following Nature of return:

●     Cash Discount

●     Trade Discount

Credit Note Date (dd/mm/yyyy)*

Displays the credit note invoice date of transactions recorded by selecting the following Nature of return:

●     Cash Discount

●     Trade Discount

Nature of Transaction (In case of Discount / Cancellation / Sales Return)*

Displays the nature of transaction from the drop-down list for the following Nature of return, based on the Nature of Transaction selected in the credit note:

●     Cash Discount

●     Trade Discount

●     Cancelled

●     Not Applicable

Quantity

Displays the quantity entered for the stock item selected in the invoice.