VAT Annexure D - Part II captures the details by predefined nature of works contract of all works contract sales transactions recorded in the reporting period as prescribed by the department. It is filed along with Form - 14.
1. Go to Gateway of Tally > Display > Statutory Reports > VAT > Form - 14 > Annexure Ready .
2. P ress Enter .
3. Select Annexure D - PartII .
4. Press Enter .
Note: The annexures are exported along with Form - 14 to xml format. There is no provision to export the annexures separately.
The department has provided a java tool to verify the details in the XML file for returns and annexure. The information captured in the XML file is described below based on the fields displayed in the java tool provided by the department.
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Field |
Description |
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Annexure to return to be filled in by a works contractor who is unable to ascertain the amount of deduction for labour, service and other like charges. |
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From To |
Displays the start and end date of the period for which the form is generated in DD/MM/YYYY format. |
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Registration Number |
Displays VAT registration number of the company, as recorded in the TIN field of Company VAT Details screen. |
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Name of the Dealer |
Displays the name of the dealer, as recorded in the Mailing Name field of Company Creation screen. |
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Trade name if any |
Displays the name of the dealer, as recorded in the Mailing Name field of Company Creation screen. |
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Address of the principal place of business |
Displays the address of the dealer's business premises, as recorded in the Address field of Company Creation screen. |
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Nature of works contract [rule 30(2)] |
Displays the nature of works contract of the sales transaction, as recorded or selected in the Nature of Contract field in Works Contract Details screen of the sales transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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Contractual Transfer Price (CTP) |
Displays the assessable value from works contract sales transactions recorded in the reporting period. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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Deduction, if any, u/s 18(2) (a) for tax-free goods |
Displays the value of tax free goods in works contract sales recorded in the reporting period, as the value recorded in 1. Sale of Tax Free Goods field in Works Contract Details screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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Deduction, if any, u/s 18(2)(c) and/ or 18(2)(d) for payment to subcontractor and /or other CTP |
Displays the value of payments to sub contractors and/or Other CTP in works contract sales recorded in the reporting period, as the value recorded in 3. Payment to Sub Contract field and 4. Other Allowable Deductions in Works Contract Details screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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% of deduction u/s 18(2)(b) as per rule 30(2), after deduction in col. 3&4 |
Displays the value of deductions in works contract sales recorded in the reporting period, as the value i.e., amount in C. Deductions u/s 18 (2) on Sub-Total field in Works Contract Detail s screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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Taxable CTP |
Displays the total assessable value after contractual deductions from works contract sales recorded in the reporting period, as the sum of values from Taxable Contract Value field in Works Contract Details screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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4% / 5% Tax payable on |
Displays the total assessable value after contractual deductions from works contract sales taxable at 4% and 5% recorded in the reporting period, as the sum of values from Taxable Contract Value field in Works Contract Details screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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12.5%/13.5%/14.5% Tax payable on |
Displays the total assessable value after contractual deductions from works contract sales taxable at 4% and 12.5%, 13.5% and 14.5% recorded in the reporting period, as the sum of values from Taxable Contract Value field in Works Contract Details screen of the transaction. The transactions with Sales - Works contract as Nature of transaction are considered in this case. |
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