Annexure D is a statement of input tax on intra-state taxable purchase (other than medicine) from a registered dealer. This annexure captures invoice-wise, rate-wise, and commodity-wise local purchase transactions. The periodicity of this annexure is quarterly and the due date of filing this return is the 25th of the subsequent month. Annexure D has to be filed with VAT Form 200.
Annexure D captures values, where:
● The nature of transaction selected is one or all of the following:
o Purchase Taxable
o Purchase - Works contract
o Purchase Taxable - Capital Goods
o Purchases Non-Creditable
o Non Creditable Purchase - Special Goods
o Purchase Exempt (With Rate)
● The VAT TIN number of the party is 11 digits long and starts with 20.
To export Annexure D
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form VAT 200 .
2. Click A : Annexures .
3. Select Annexure D , and press Enter .
4. Click E : Export .
Note: Ensure that the excel template is available in the export location.
5. Press Enter to export.
The fields in the annexure are described below:
|
Field Name |
Description |
|
Dealer TIN |
Displays the company TIN, as recorded in the TIN field in the Company VAT Details screen. |
|
Period from |
Displays the start date of the return period, as selected in the annexure report. |
|
Period To |
Displays the end date of the return period, as selected in the annexure report. |
|
Description |
Displays the description of the type of purchase from the default list provided in the template. The list of descriptions available and transactions captured against each is given below: ● Goods Received by free supply/incentives or any other manner: Value from transactions with actual and billed quantity is captured against this option. The difference in quantity is multiplied with the purchase price, and the value is captured. This is applicable when MRP is enabled. ● Price Adjustment: Value from credit note downward sales price and upward purchase price are captured against this option. ● Taxable Goods - Other Than Capital Goods: This option is selected when purchase transactions are recorded with the nature of transaction as Purchase Taxable . ● Taxable goods: Capital goods: This option is selected when purchase transactions are recorded with the nature of transaction as Purchase Taxable - Capital Goods , which covers local purchases made for capital goods such as machinery, building equipment, and so on. |
|
Name of the Seller |
Displays the party name, as recorded in the Party Details screen in local purchase transactions or in the field Name in the party ledger master. |
|
TIN |
Displays the party TIN, as recorded in the field VAT TIN No. in the VAT Details screen of the part y ledger master or in the field TIN/Sales Tax No. in the Party Details screen of transaction. |
|
Invoice No. |
Displays the Supplier invoice no. recorded in the purchase transactions. If price adjustments were recorded in a credit note, then the credit note number is captured here. |
|
Date of the invoice |
Displays the Date of the supplier invoice no. recorded in the purchase transactions. If price adjustments were recorded in a credit note, then the credit note date is captured here. |
|
Commodity |
Displays the commodity name of the item selected in the invoice, as recorded in the Commodity name field in the VAT Details screen in the relevant master. The commodity name is selected from the default list available in the template. In case multiple commodities are selected in a transaction, each is captured in a different row with respective values. |
|
Unspecified if any |
Displays the commodity name that is not available in the list of commodities specified in the template. |
|
Rate of tax (A) |
Displays the VAT rate applicable to the commodity selected. To be considered in this annexure, transactions must be recorded with the following tax rates (in %): 1 , 2 , 2.5 , 4 , 5 , 5.5 , 10 , 14 , 14.5 , 18 , 20 , 22 , 35 , 50 , and 15 Rs/litre and 8.37 Rs/litre . Note: For Rs/litre, in the stock item master, VAT calculation is based on quantity, and the tax rate is defined as Rs 15 and Rs 8.37 per unit (unit is considered as litre). |
|
Purchase price Excluding tax (B) |
Displays the assessable value for the commodity in the purchase transaction. ● In case of capital goods transactions, only the assessable value to the extent of the tax claimed in the voucher (purchase and journal for ITC claimed on capital goods) is captured with the Description as Taxable Goods - Capital Goods . ● In case of free supply of goods, when there are actual and billed amounts, the difference in the amount should be shown with the tax amount, with the Description as Goods Received by free supply/incentives or any other manner . |
|
Input tax paid (C) |
Displays auto populated value of tax. |
|
Total Value (D=B+C) |
Displays auto populated value. |
|
Used Sugam-P number |
Displays the e-Sugam Number recorded in the Statutory Details screen of the transaction. |