e-VAT Sales Annexure (Maharashtra)

Transaction Code

Type of Transaction

Nature of transaction

100

Sales to TIN holder (within state or interstate 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