The details of purchases made from unregistered dealers (including exempt goods) and dealers whose turnover is below the prescribed threshold limit will be displayed in Annexure 3.
The transactions that fulfill the following prerequisites will be captured in Annexure 3:
● The Nature of Transaction selected is Purchase From Unregistered Dealer and Purchase Taxable (additionally purpose of purchase is selected in the transaction)
● In party ledger master,
o The State selected is Tamil Nadu.
o The Type of Dealer selected is Unregistered.
● In the stock item master,
o Commodity Code is defined.
o First Schedule is selected in the Schedule option.
● Tax rate is predefined either in the stock item or purchase ledger.
● Stock items selected in the invoice attract 0%, 1%, 2%, 5% and 14.5% tax rates.
The xml file generated with transaction details can be successfully uploaded to the department website, only if all the aforementioned prerequisites are fulfilled. XML file can be generated directly from Tally.ERP 9 or the exported excel template.
The tax paid on goods purchased from unregistered dealers attracts purchase tax. Annexure 3 displays details of purchases made from unregistered dealers and purchase tax liability from these transactions. This annexure has to be filed every month in the given XML format.
To view or export Annexure 3
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > e-C TAX.
2. Click A: Annexures.
3. Select Annexure 3.
4. Press Ctrl+E to export.
5. Specify the period and press Enter to export the data.
In case of excel template, the data is exported to excel template, and the xml is generated after validating the data. The excel template contains three worksheets:
Help: This sheet provides details on different elements of the excel sheet and do’s and don’ts.
Basic Details: This sheet will record the company and period information.
Annexure-3: This sheet will record the transaction details for the period.
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Legend |
Indicates what is new in the form/annexure |
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Indicates what has changed in the form/annexure |
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Indicates what has been removed from the form/annexure |
The fields in the annexure are described below:
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Field Name |
Description |
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Basic Details Worksheet |
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Dealer TIN |
Displays the TIN entered in Company VAT Details screen of Statutory & Taxation features. |
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Tax Period From |
Displays the starting date of return period of the report which was entered in the From (blank for beginning) field of Export Report screen. |
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Tax Period To |
Displays the ending date of return period of report which was entered in the To (blank for end) field of Export Report screen. |
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Annexure - 3 Worksheet |
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Purchased for the Purpose of |
Displays the Purpose of Purchase entered in the Statutory Details screen of the purchase invoice. |
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Schedule |
Displays the schedule mapped to the item selected in the transaction. |
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TIN |
Displays the VAT TIN predefined for the party ledger selected in the invoice. TIN is 11 digits long and it starts with 33. For unregistered party, this field is blank. |
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Name of Seller |
Displays the name of the party selected at the invoice. |
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Invoice No. |
Displays the number entered in Supplier Invoice No. field of the purchase invoice. |
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Invoice Date |
Displays the supplier invoice date entered in the purchase invoice. The date should be within in the financial year of the relevant tax period and is captured in DD/MM/YYYY format. |
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Commodity Code |
Displays the Commodity Code predefined in the VAT Details screen. |
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Purchase Value (Rs.) |
Displays the assessable value of each commodity in the purchase invoice. |
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Rate of Tax (%) |
Displays the rate of tax predefined in the VAT Details screen. Displays 0% as rate of tax when Other than Section 12 is selected in Purchased for the Purpose of column. The option Other than Section 12 is selected in transaction recorded for purchase of exempt goods from unregistered dealer. |
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Tax Paid (Rs.) |
Displays the amount of purchase tax paid for each commodity. The formula used here is Value = (Purchase value of commodity * rate of tax)/100 |
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Total Value (Rs.) |
Displays the sum of assessable value and purchase tax paid. |
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Details of Total Purchase Value & Tax Paid |
Displays the details of the rate, purchase value, and tax paid categorized based on the rate. |