Purchase-related transaction codes are mapped to the nature of transaction. This topic lists the transaction codes with the corresponding natures of transaction.
|
Transaction Code |
Type of Transaction |
Nature of transaction |
|
10 |
Purchases within state from TIN holder |
Purchase - Taxable, Purchase - Works Contract, Labour Charges Paid, Purchase - Zero Rated, Purchase From Composition Dealer, Purchase Tax Free, Purchase Exempt |
|
15 |
Purchases within state from TIN holder (Capital Assets) |
Purchase Taxable - Capital Goods |
|
90 |
Purchase Goods Return for transaction types 10, and 15 |
|
|
95 |
Purchase debit note for transaction types 10, and 15 |
|
|
20 |
Purchases within state from Non-TIN holder (URD) |
Purchase From Unregistered Dealer |
|
91 |
Purchase Goods Return (within the state URD) for transaction type 20 |
|
|
96 |
Purchase Debit Note (within the state URD) for transaction type 20 |
|
|
30 |
Interstate Branch Transfer/Consignment Purchases |
Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward |
|
31 |
Purchase Goods Return (Inter-state branch transfer) for transaction type 30 |
Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward |
|
32 |
Purchase Debit Note (Inter-state branch transfer) for transaction type 30 |
Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward |
|
35 |
Branch transfer within the State |
Branch Transfer Inward, Consignment Transfer Inward |
|
36 |
Purchase Goods Return (within state branch transfer) for transaction type 35 |
Branch Transfer Inward, Consignment Transfer Inward |
|
37 |
Purchase Debit Note (within state branch transfer) for transaction type 35 |
Branch Transfer Inward, Consignment Transfer Inward |
|
40 |
Inter-State Purchases against Form-C |
Interstate Purchase - Against Form C |
|
41 |
Purchase Goods Return (interstate purchases against Form-C ) for transaction type 40 |
Interstate Purchase - Against Form C |
|
42 |
Purchase Debit Note (interstate purchases against Form-C ) for transaction type 40 |
Interstate Purchase - Against Form C |
|
45 |
Purchases against Form-C within the state (Purchase in transit u/s 6(2)) |
Interstate Purchase - E1, Interstate Purchase - E2 |
|
46 |
Purchase Goods Return (purchases against Form-C within the state) for transaction type 45 |
Interstate Purchase - E1, Interstate Purchase - E2 |
|
47 |
Purchase Debit Note (purchases against Form-C within the state) for transaction type 45 |
Interstate Purchase - E1, Interstate Purchase - E2 |
|
50 |
Inter-State Purchases against Form-H |
Interstate Purchase Deemed Export |
|
51 |
Purchase Goods Return (inter state purchases against Form-H ) for transaction type 50 |
Interstate Purchase Deemed Export |
|
52 |
Purchase Debit Note (inter state purchases against Form-H ) for transaction type 50 |
Interstate Purchase Deemed Export |
|
55 |
Purchases against H Form within state |
Purchase Deemed Export |
|
56 |
Purchase Goods Return (purchases against H Form within state) for transaction type 55 |
Purchase Deemed Export |
|
57 |
Purchase Debit Note (purchases against H Form within state) for transaction type 55 |
Purchase Deemed Export |
|
60 |
Imports (Direct) |
Imports |
|
61 |
Purchase Goods Return (Direct Import ) for transaction type 60 |
Imports |
|
62 |
Purchase Debit Note (Direct Import) for transaction type 60 |
Imports |
|
65 |
Imports (High Seas) |
Purchase High Seas |
|
66 |
Purchase Goods Return (High Seas) for transaction type 65 |
Purchase High Seas |
|
67 |
Purchase Debit Note (High Seas) for transaction type 65 |
Purchase High Seas |
|
70 |
Inter-State Purchases without Form |
Interstate Purchase - Taxable |
|
71 |
Purchase Goods Return (inter-state purchases without form) for transaction type 70 |
Interstate Purchase - Taxable |
|
72 |
Purchase Debit Note (inter-state purchases without form) for transaction type 70 |
Interstate Purchase - Taxable |
|
75 |
Interstate purchases against Form-I |
Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP |
|
76 |
Interstate purchases against Form-I |
Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP |
|
77 |
Interstate purchases against Form-I |
Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP |
|
45 |
Purchases against Form-C within the state (Purchase in transit u/s 6(2)) |
Interstate Purchase Exempt with Form C + Is under CST exemption is No |
|
46 |
Purchase Goods Return (Purchases against Form-C within the state (Purchase in transit u/s 6(2))) for transaction type 45 |
Interstate Purchase Exempt with Form C + Is under CST exemption is No |
|
47 |
Purchase Debit Note (Purchases against Form-C within the state (Purchase in transit u/s 6(2))) for transaction type 45 |
Interstate Purchase Exempt with Form C + Is under CST exemption? is No |
|
40 |
Interstate Purchases against Form-C |
Interstate Purchase Exempt with Form C + Is under CST exemption? is Yes |
|
41 |
Purchase Goods Return (Interstate Purchases against Form-C ) for transaction type 40 |
Interstate Purchase Exempt with Form C + Is under CST exemption? is Yes |
|
42 |
Purchase Debit Note (Interstate Purchases against Form-C ) for transaction type 40 |
Interstate Purchase Exempt with Form C + Is under CST exemption? is Yes |
|
75 |
Inter-State Purchases against Form-I |
Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP |
|
76 |
Purchase Goods Return (Inter-State Purchases against Form-I ) for transaction type 75 |
Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP |
|
77 |
Purchase Debit Note (Inter-State Purchases against Form-I ) for transaction type 75 |
Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP |
|
Transaction Code |
Type of Transaction |
Nature of transaction |
|
100 |
Sales to TIN holder (within state or inter-state excluding against Form/Declaration) |
Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Tax Free, Interstate Labour Charges Collected, Sales - Zero Rated, |
|
200 |
Sales to non-TIN holder (within state or interstate) |
Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing |
|
600 |
Sales Return with Not applicable as Nature of Return . (Sales goods return for transaction types 100, 200, 400, 500, and 800) |
Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Exempt, Interstate Labour Charges Collected, Sales - Zero Rated, |
|
700 |
Credit Note with Change in Consideration , Cash Discount , and Trade Discount as Nature of Return . (Credit Note for transaction types 100, 200,400, 500, and 800) |
Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Tax Free, Interstate Labour Charges Collected, Sales - Zero Rated, Sales - Exempt |
|
300 |
Branch Transfer/ Consignment Transfer (within state or interstate) |
Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward |
|
680 |
Sales Return (Branch Transfer/ Consignment Transfer) for transaction type 300. |
Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward |
|
780 |
Sales Credit Note (Branch Transfer) for transaction type 300. |
Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward |
|
Transaction Code |
Type of Transaction |
Nature of transaction |
|
100 |
Sales to TIN holder (within state or interstate excluding against Form/Declaration) |
Interstate Sales - Taxable, Interstate Sales - Works Contract, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Zero Rated + Sub Type = Not Applicable |
|
200 |
Sales to non-TIN holder (within state or interstate) |
Interstate Sales - Taxable, Interstate Sales - Works Contract |
|
600 |
Sales Return with Not applicable as Nature of Return . (Sales goods return for transaction types 100, 200, 400, 500, 800, and 900) |
Interstate Sales - Zero Rated + Sub Type = Not Applicable, Interstate Sales - Taxable, Interstate Sales - Works Contract, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Against Form C, Interstate Sales Exempt with Form C + Is under CST exemption is Yes |
|
700 |
Credit Note with Change in Consideration , Cash Discount , and Trade Discount as Nature of Return . (Credit Note for transaction types 100, 200, 400, 500, and 900) |
Interstate Sales - Zero Rated + Sub Type = Not Applicable, Interstate Sales - Taxable, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Against Form C, Interstate Sales - Works Contract, Interstate Sales Exempt with Form C + Is under CST exemption is Yes |
|
900 |
Sales against Form C |
Interstate Sales - Against Form C, Interstate Sales Exempt with Form C + Is under CST exemption is Yes |
|
300 |
Branch Transfer/ Consignment Transfer (within state or interstate) |
Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward |
|
680 |
Sales Return (Branch Transfer/Consignment) for transaction type 300 |
Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward |
|
780 |
Sales Credit Note (Branch Transfer) for transaction type 300 |
Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward |
|
920 |
Sales in transit |
Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C + Is under CST exemption is No |
|
620 |
Sales Goods Return (sales in transit) for transaction type 920 |
Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C + Is under CST exemption is No |
|
720 |
Sales Credit Note (sales in transit) for transaction type 920 |
Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C + Is under CST exemption is No |
|
930 |
Inter-state sales to consulate |
Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid |
|
630 |
Sales Goods Return (consulate) for transaction type 930 |
Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid |
|
730 |
Sales Credit Note (consulate) for transaction type 930 |
Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid |
|
940 |
Export against Form H |
Deemed Export, Interstate Deemed Export |
|
640 |
Sales Goods Return (export against Form - H) for transaction type 940 |
Deemed Export, Interstate Deemed Export |
|
740 |
Sales Credit Note (export against Form - H) for transaction type 940 |
Deemed Export, Interstate Deemed Export |
|
950 |
Direct Export |
Exports |
|
650 |
Sales Goods Return (Direct Export) for transaction type 950 |
Exports |
|
750 |
Sales Credit Note (Direct Export) for transaction type 950 |
Exports |
|
960 |
Import Sales (High Seas) |
Sales High Seas |
|
660 |
Sales Goods Return (sale in the course of Import) for transaction type 960 |
Sales High Seas |
|
760 |
Sales Credit Note (sale in the course of Import) for transaction type 960 |
Sales High Seas |
|
970 |
Interstate Sales u/s 8(6), Form-I |
Interstate Sales - Zero Rated + Sub Type: SEZ/STP/EHTP |
|
670 |
Sales Goods Return (sales against u/s 8(6)) for transaction type 970 |
Interstate Sales - Zero Rated + Sub Type: SEZ/STP/EHTP |
|
770 |
Sales Credit Note (sales against u/s 8(6)) for transaction type 970 |
Interstate Sales - Zero Rated + Sub Type: SEZ/STP/EHTP |