TYPE OF
RETURNS TO BE E-FILED AND ANNEXURES
TO BE
UPLOADED WITH EFFECT FROM 1.7.2016
IN E-C
TAX NEW PORTAL
The Government of Tamil Nadu has introduced
e-C Tax Project on 29.1.2016 from the existing old system to a new system,
Old System: www.tnvat.gov.in
New System: www.ctd.tn.gov.in
As on date the following
services were available in the new portal of Commercial Taxes Department, Tamil
Nadu (ctd.tn.gov.in).
e-Registration under all Acts
e-Amendment / Modification in Registration under all Acts
e-Cancellation of Registration
e-Payment for availing the above services (through Net
Banking/e-Challan)
e-Declaration for Check post movement (Form JJ/Form MM/Form KK)
e-Transit Pass / Way Bills (Form LL)
Generation of Advance Inward Way Bill in Form JJ as per Section 67-A is
also introduced.
Usage of Digital Signature Certificate by the Dealers.
The e-C Tax new portal (ctd.tn.gov.in)
was launched on 29.1.2016 and the dealers were filing their monthly and annual
returns in the old portal tnvat.gov.in upto the month of May 2016 to be filed
in June 2016.
The Government has
proposed to implement filing of returns online through the new portal (ctd.tn.gov.in)
from 1.7.2016 onwards i.e. return for the month of June, 2016 and training
classes were being conducted at various places in Tamil Nadu.
In the old system the
following types of returns were filed online electronically with Annexures with
Commodity Codes and Category Codes as shown below:
FORM I RETURN (MONTHLY
RETURN)
ANNEXURE I
– Purchases
C – Capital Goods
E – Exempted
I – Import
O – Interstate Purchase
requiring no form C
R – Local Purchase Input
(First Schedule)
A – Purchase effected through
Agents / Branches
B – Industrial Input
ANNEXURE II
– Sales
E – Exempt
F – First Schedule
R – Sales Return
S – Stock Transfer outside the
State
Z – Zero rate
A – Sales effected through
Agents / Branches in the state
ANNEXURE III-Details of reversal of Input
Tax Credit during the month with 16 numbers of transactions
ANNEXURE IV - Zero Rated Sale
ANNEXURE V – Export
FORM 1 (CST) RETURN FOR INTER-STATE SALES
ANNEXURE-1
ANNEXURE-2
ANNEXURE-3
ANNEXURE-4
APPENDIX-1
APPENDIX-2
FORM J RETURN (MONTHLY RETURN) – NO ANNEXURES
FORM K RETURN – COMPOUNDING DEALERS (MONTHLY RETURN)
NO ANNEXURES
FORM L RETURN – FOR SEC.6 AND SEC.8 DEALERS (MONTHLY)
NO ANNEXURES
FORM L-1 RETURNS FOR SECTION 6-A DEALERS (MONTHLY)
NO ANNEXURES
FORM M RETURN – STATEMENT
OF QUARTERLY TURNOVER BY GOVERNMENT DEPARTMENTS.
NO ANNEXURES
FORM I-1: ANNUAL RETURN WHO WERE NOT PAYING TAX
TYPE OF
RETURNS TO BE FILED AND ANNEXURES
TO BE
UPLOADED IN THE NEW PORTAL
WITH EFFECT
FROM 1.7.2016
TNVAT AND CST
FORM I RETURN:
LOCAL TRANSACTIONS
UNDER TNVAT ACT 2006
The monthly return in
Form I has to be filed by the dealers whose total turnover is above threshold
limit and by casual dealers and jewellery irrespective of turnover.
LOCAL PURCHAES
The dealers who were having purchase
transactions within the State must upload the following annexures.
Annexure 1
|
List of First
Schedule Goods purchased from Registered dealer
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Annexure 2
|
List of First
Schedule received from Registered Local Principal by Agents.
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Annexure 3
|
List of goods
liable for Purchase Tax under Section 12 with details of Total value of
First Schedule goods purchased and Total value of Second Schedule goods
purchased
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Annexure 4
|
List of Second
Schedule goods purchased from Registered Dealers and Unregistered Dealer
within the State
|
Annexure 5
|
List of Purchase
Return of First Schedule Goods purchased from Registered Dealer.
(with details of
Total Purchase Value at 1%, 2%, 5% and 14.5%
|
Annexure 6
|
List of goods
purchased from other Registered Dealer (Compounding Dealer and below
threshold limit dealers)
(with total value
of Goods Purchased from other Registered Dealers (Compounding and Below
threshold limit dealers)
|
Annexure 7
|
List of purchase
of Exempted Goods or purchase of goods from Exempted Seller (Net Purchase)
(with details of
Total value of Exempted goods purchased from Registered Dealers and Total
Value of Exempted goods purchased from Unregistered dealers)
|
Annexure 12
|
Schedule for
Reversal of Input Tax Credit (16 categories) with the following details:
Goods used for
Civil Structures - Sec.2(11)
Unavailed credit
on Capital Goods - Sec.19(3)(b)
Reversal of ITC
on capital goods for manufacture of exempted goods - Sec.19(6) and Rule 10
Stock
transfer/Consignment Sales without Form F - Sec.19(2)
Stock
transfer/Consignment Sales with Form "F" -
Sec.19(4)(i)&(ii)
Reversal of ITC
on Sales of goods Exempted - Sec.19(5)(a)
ITC availed for
finished goods subsequently exempted - Sec.19(12)
Goods utilized
for self use - Sec.19(7)(a)
Purchase of
automobiles and spare parts other than dealer in Automobiles - Sec. 19(7)(b)
Purchase of Air
conditioners other than dealer in Air conditioners - Sec. 19(7)(c)
Goods given as
gift, free sample - Sec.19(8)
Goods lost on
theft, loss etc., - sample - Sec.19(9)(i)
Inputs destroyed
in fire or lost - Sec.19(9)(ii)
Reversal of ITC
on account of leasing of goods under Section 4
Goods sold at a
price lesser than the cost price - Sec.19(20)
Any other reasons
(with value of
goods involved and amount of tax to be reversed with details of Total
Purchase value at 1%, 2%, 5% and 14.5%)
|
Annexure 13
|
Capital Goods
purchase Master (one time entry)
|
Annexure 14
|
Input Tax Credit
on Capital Goods adjustment details (TaxPayer Identification Number, Invoice
Details should be available in the current or previous month.
|
The dealers should upload annexures only if there are transactions. For
example if there is no capital goods purchase (in the whole year) Annexure 13
and Annexure 14 need not be uploaded.
LOCAL SALES
The dealers who were having sales transactions within the State must
upload the following annexures.
Annexure 15
|
List of First
Schedule Goods sold to Registered Dealer within the State by Dealer
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Annexure 16
|
List of First
Schedule goods sold on behalf of Local Registered Principal as Agent
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Annexure 17
|
List of First
Schedule goods by Agents - to be declared by Local Registered Principal
Dealer.
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Annexure 18
|
List of Second
Schedule goods sold to Registered Dealer and Unregistered Dealer other than
Sugarcane within the State
(with details of
Total Sale Value and Tax at 4%, 5%, 14.5%, 21.43%, 25%, 27%, 29%, 30%, 58%,
220%, 250%, 260% 270% and Exempted Turnover)
|
Annexure 19
|
List of Sales
Return of First Schedule goods sold to Registered Dealer.
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Annexure 20
|
List of Local
Zero Rated Sales to Special Economic Zone located within Tamil Nadu and
Schedule V notified Organizations within the State of Tamil Nadu
|
Annexure 21
|
List of Exempted
Goods sales made to Registered Dealer within the State
|
Annexure 29
|
Stock Inventory
of Locally Purchased Taxable Goods
|
The dealers should upload annexures only if
there are transactions. For example if there is no Zero rated sales (in the
whole year) Annexure 20 need not be uploaded.
If the Input Tax credit is carried forward
to the next month stock details must be furnished in Annexure 29. At present the details were furnished in
Annexure V of Form I Monthly Return.
INTER-STATE
TRANSACTIONS UNDER CST ACT 1956
The dealers effecting
inter-State purchases should furnish the following annexures in addition to the
annexures furnished to local purchases.
PURCHASES/INWARDS
Annexure 8
|
List of Goods
purchased in the course of Inter-State trade
(with details of
Purchase Value against C Form, C Form against E I/E II, Form H, Form I and
without C Form)
|
Annexure 9
|
List of Purchase
Return of goods purchase in the course of Inter-State trade.
(with details of
Total Returned value of Goods with details against Form, C Form against E I/E
II, Form H, Form I and without C Form)
|
Annexure 10
|
List of
Inter-State Branch Transfer and Consignment Transfer inward (Data
to be filled only if F Form required)
(with details of
Total Value of Goods Inward Transferred by Branch Transfer and Total Value of
Goods Inward Transferred by Consignment Transfer and Total Value of Goods
inward Transferred either by Branch Transfer or Consignment Transfer)
|
Annexure 11
|
List of goods
imported from outside the country (including High Sea Purchase/Inbond
Purchase and Own Import)
(with details of
Total Value of Goods own Imported from other Countries, Total Value of Goods
High Sea Purchase from other Countries)
|
The dealers effecting
inter-State sales should furnish the following annexures in addition to the
annexures furnished to local sales.
SALES / OUTWARD
Annexure 22
|
List of First
Schedule and Second Schedule goods sold in the course of Inter-state Sales
(with details of
Sales Turnover and Tax Due at 1%, 2% against C form and with details of
Total Sale Value for Schedule II Goods without Form C with Turnover and Tax
Due and Details of Sale value for Schedule I Goods without C Form with Total
sale value of Schedule I goods without Form C at 1%, 2%, 5% and 14.5%)
|
Annexure 23
|
List of Sales
return of First Schedule and Second Schedule goods sold in the course of
Inter-State trade or commerce.
(with details of
Sales Turnover and Tax Due at 1%, 2% against C form and with details of
Total Sale Value for Schedule II Goods without Form C with Turnover and Tax
Due and Details of Sale value for Schedule I Goods without C Form with Total
sale value of Schedule I goods without Form C at 1%, 2%, 5% and 14.5%)
|
Annexure 24
|
List of
Inter-State Branch Transfer and Consignment Transfer outward
(with details of
Total Value of Goods outward Transferred by Branch Transfer and Total Value
of Goods outward Transferred either by Consignment Transfer)
|
Annexure 25
|
Details of Turnover claimed as sales of goods in the course of Import
into India under Section 5(2) of the Central Sales Tax Act, (High Sea sales /
Inbond sales)
(with Total Turnover claimed as Sale of Goods in the Course of Import
into India (High Sea Sales/Inbond Sales)
|
Annexure 26
|
Details of
Turnover claimed as sales of goods on export outside India Under Section 5(1)
of the Central Sales Tax Act.
(with details of
Total Turnover claimed as Export)
|
Annexure 27
|
Details
of Turnover claimed as Sales of Goods in the Course of
export outside India under section 5 (3) of the Central Sales Tax Act.
|
Annexure 28
|
Details
of Turnover claimed as exemption under Section 6(2) of the CST Act. (Transit
Sales - EI / EII Sales)
|
The dealers should upload annexures only if there are transactions. For
example if a dealer is not an Importer he need not file Annexure 11 and if the
dealer is not an Exporter the dealer need
not file Annexure 26 but "NIL" Returns were to be filed if there are
no transaction in a particular month.
FORM K RETURN
The dealers dealing in I
Schedule and Exempted goods whose total turnover above 10 Lakhs but below 50
Lakhs were filing K Returns at present without annexures. In the new e-C Tax portal 3 Annexures for
purchases were prescribed as shown below:
Annexure 1: Purchases
from Registered dealers
Annexure 2: Purchases
liable to tax under section 12
Annexure 3: Purchases –
Exempted.
They need not upload sales annexures and it is enough to disclose sales
turnover in the return.
The dealers who were
furnishing Form L and L1 returns should furnish the return in Form K from June
2016 onwards.
Form K Return is
applicable to the following categories:
1. Dealer’s turnover above 10 Lakhs but below
50 lakhs and opted to pay tax under Section 3(4) – Compounding Scheme
2. Contractors who opted to pay tax under
Compounding Scheme i.e. Civil Works
Contract, Civil Maintenance Works Contract and All other Works Contracts
3. Hotels, Restaurants, Sweet Stalls, Clubs,
Canteens, Bakeries and any other eating houses who have opted to pay tax under
Section 8 of the Tamil Nadu Value Added Tax Act, 2006
4. Dealers in Bricks with Kiln Chambers who
have opted to pay tax under section 6-A of the TNVAT Act, 2006.
5. Dealers deducting tax at source with TDIN
Registration Number as introduced from 29.1.2016 amendments.
FORM I-1
ANNUAL RETURN UNDER TNVAT ACT 2006
The return is prescribed
for the dealers who are doing local sales and local purchases of exempted goods
alone.
The dealers
exclusive dealing in exempted commodities mentioned in Schedule IV or by
Notification or by Notification for Seller must file Annual Return in Form I-1
with Purchase and Sales Details in Annexure 1 and Annexure 2.
The dealers
dealing in taxable commodities mentioned in the first schedule and second schedule
should file only Form I return from June 2016 onwards as the Annual Return is
prescribed only for the exempted commodity transactions.
FORM WW ANNUAL RETURN
The Form I-1
return i.e. Audit Report under Section 63-A of the TNVAT Act, 2006 to be submitted
by the dealers whose total turnover in a year excess Rs. 1 Crores within 9
month i.e. before 31st December.
In the newly
prescribed Form WW sales return details were to be disclosed commodity rate of
tax wise i.e. at 1%, 2%, 5%, 14.5%, Exempt etc. which will be easy to Chartered
Accountants and Cost and Works Accountants to reconcile the turnover.
For the year 2015-16, Form WW Return has to be filed manually. Please click the link given below to view the Circular issued on 16.11.2016.
https://ctd.tn.gov.in/documents/10184/10934/15_2016/6cd12d58-d1c2-470e-845d-1e01be8d6672?version=1.0
For the year 2015-16, Form WW Return has to be filed manually. Please click the link given below to view the Circular issued on 16.11.2016.
https://ctd.tn.gov.in/documents/10184/10934/15_2016/6cd12d58-d1c2-470e-845d-1e01be8d6672?version=1.0
FORM M – STATEMENT OF
QUARTERLY TURNOVER
This return relates
to Government Departments.
FORM N – RETURN FOR PRICE
VARIATION
Return showing
the amount received due to price variation (no change) to be submitted before
30th April.
ENTERTAINMENT TAX ACT
Separate returns
were prescribed for Theatres, Television Exhibition, Amusement Park, Direct to
Home service, Indian Premier Cricket League forms were prescribed for filing
electronically.
Theatres Form II A
Television Exhibition Form
II B
Amusement Part Form II D
Direct to Home
Service Form II E
LUXURY TAX ACT
Form II return
prescribed for filing electronically
ADVERTISEMENT TAX ACT
ENTRY TAX
CHECK POST FORMS
FORM JJ, FORM KK,
FORM LL AND FORM LL prescribed for online generation in e-C tax new portal and
the forms are successfully generated by various people and came to use.
RECEIPT OF C FORM FROM OTHER
STATE
A new form has
been prescribed to disclose the receipt of C Forms from other electronically. (Form 8 Register under the Central Sales Tax
Act, 1956)
GENERATION OF DECLARATION FORM
"E-I" AND "E-II"
Generation of
"E-I" and "E-II" forms were also introduced and the same
may be generated electronically online in future for Transit Sales.
DIFFERENCE
BETWEEN OLD RETURN AND NEW RETURN
FORM I RETURN UNDER TNVAT ACT 2006
|
||||
LOCAL PURCHASES
|
||||
NEW PORTAL
|
OLD PORTAL
|
|||
Annexure 1
|
List of First
Schedule Goods purchased from Registered dealer
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Form I Annexure 1
|
Details of purchases / receipts
|
R-Local purchase input (First Schedule)
|
Annexure 2
|
List of First
Schedule received from Registered Local Principal by Agents.
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Form I Annexure 1
|
Details of purchases / receipts
|
S-Stock receipts from Head Office / branches /
Principals outside the State.
|
Annexure 3
|
List of goods
liable for Purchase Tax under Section 12 with details of Total value of
First Schedule goods purchased and Total value of Second Schedule goods
purchased
(with details of
Total Purchase Value and Tax Paid at 1%, 2%, 5% and 14.5%)
|
Form I
|
Purchases
under Section 12 disclosed in Form I Return without annexures.
|
Purchases
under Section 12 disclosed in Form I Return without annexures.
|
Annexure 4
|
List of Second
Schedule goods purchased from Registered Dealers and Unregistered Dealer
within the State
|
Form J
|
Form
J – Purchase details of 2nd Schedule Goods were not required in
the old portal and now newly prescribed
|
|
Annexure 5
|
List of Purchase
Return of First Schedule Goods purchased from Registered Dealer.
(with details of
Total Purchase Value at 1%, 2%, 5% and 14.5%
|
Form I
Annexure III
|
Details of reversal of Input Tax Credit
|
Sl.No.14 Purchase Return
Now detailed list should be furnished.
|
Annexure 6
|
List of goods
purchased from other Registered Dealer (Compounding Dealer and below
threshold limit dealers)
(with total value
of Goods Purchased from other Registered Dealers (Compounding and Below
threshold limit dealers)
|
No separate entry. Such purchases were being entered in
Annexure I and VAT/CST column were noted as
0 even though the commodities were taxable
|
||
Annexure 7
|
List of purchase
of Exempted Goods or purchase of goods from Exempted Seller (Net Purchase)
(with details of
Total value of Exempted goods purchased from Registered Dealers and Total
Value of Exempted goods purchased from Unregistered dealers)
|
Form I Annexure 1
|
Details of Purchases / receipts
|
E-Exempted
|
Annexure 12
|
Schedule for
Reversal of Input Tax Credit (16 categories) with the following details:
Goods used for
Civil Structures - Sec.2(11)
Unavailed credit
on Capital Goods - Sec.19(3)(b)
Reversal of ITC
on capital goods for manufacture of exempted goods - Sec.19(6) and Rule 10
Stock
transfer/Consignment Sales without Form F - Sec.19(2)
Stock
transfer/Consignment Sales with Form "F" -
Sec.19(4)(i)&(ii)
Reversal of ITC
on Sales of goods Exempted - Sec.19(5)(a)
ITC availed for
finished goods subsequently exempted - Sec.19(12)
Goods utilized
for self use - Sec.19(7)(a)
Purchase of
automobiles and spare parts other than dealer in Automobiles - Sec. 19(7)(b)
Purchase of Air
conditioners other than dealer in Air conditioners - Sec. 19(7)(c)
Goods given as
gift, free sample - Sec.19(8)
Goods lost on
theft, loss etc., - sample - Sec.19(9)(i)
Inputs destroyed
in fire or lost - Sec.19(9)(ii)
Reversal of ITC
on account of leasing of goods under Section 4
Goods sold at a
price lesser than the cost price - Sec.19(20)
Any other reasons
(with value of
goods involved and amount of tax to be reversed with details of Total
Purchase value at 1%, 2%, 5% and 14.5%)
|
Form I Annexure III
|
Details of reversal of Input Tax Credit
|
16 categories with others to specify
|
Annexure 13
|
Capital Goods
purchase Master (one time entry)
|
Form I Annexure I
|
Details of purchases / receipts
|
C-Capital goods.
|
Annexure 14
|
Input Tax Credit
on Capital Goods adjustment details (TaxPayer Identification Number, Invoice
Details should be available in the current or previous month.
|
Form I
|
The details were
disclosed in Form I Return at Sl.No.3(a) and 3(b)
|
The details were
disclosed in Form I Return at Sl.No.3(a) and 3(b)
|
FORM I RETURN UNDER TNVAT ACT 2006
|
||||
LOCAL SALES
|
||||
NEW PORTAL
|
OLD PORTAL
|
|||
Annexure 15:
|
List of First
Schedule Goods sold to Registered Dealer within the State by Dealer
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Form I
Annexure II
|
Details of sales
/ transfer value during the month
|
F-First Schedule
|
Annexure 16:
|
List of First
Schedule goods sold on behalf of Local Registered Principal as Agent
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Form I
Annexure II
|
Details of sales
/ transfer value during the month
|
A-Sales effected through agents / branches in the State
|
Annexure 17:
|
List of First Schedule
goods by Agents - to be declared by Local Registered Principal Dealer.
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Form I
Annexure II
|
Details of sales
/ transfer value during the month
|
A-Sales effected through agents / branches in the State
|
Annexure 18:
|
List of Second
Schedule goods sold to Registered Dealer and Unregistered Dealer other than
Sugarcane within the State
(with details of
Total Sale Value and Tax at 4%, 5%, 14.5%, 21.43%, 25%, 27%, 29%, 30%, 58%,
220%, 250%, 260% 270% and Exempted Turnover)
|
Form
J – Sales details of 2nd Schedule Goods were not required in the
old portal and now newly prescribed
|
||
Annexure 19:
|
List of Sales
Return of First Schedule goods sold to Registered Dealer.
(with details of
Total Sale Value and Tax Charged at 1%, 2%, 5% and 14.5%)
|
Form I
Annexure II
|
Details of sales
/ transfer value during the month
|
R-Sales Return
|
Annexure 20:
|
List of Local
Zero Rated Sales to Special Economic Zone located within Tamil Nadu and
Schedule V notified Organizations within the State of Tamil Nadu
|
Form I
Annexure II
And
Annexure IV
|
Details of sales
/ transfer value during the month
|
Z-Zero Rate sale
|
Annexure 21:
|
List of Exempted
Goods sales made to Registered Dealer within the State
|
Form I
Annexure II
|
Details of sales
/ transfer value during the month
|
E-Exempt
|
Annexure 29
|
Stock Inventory
|
Form I
Annexure V
|
Annexure V
|
Stock Details
|
FORM 1 CST RETURN UNDER CST ACT 1956
|
||||
INTER-STATE PURCHASES
|
||||
NEW PORTAL
|
OLD PORTAL
|
|||
Annexure 8:
|
List of Goods
purchased in the course of Inter-State trade
(with details of
Purchase Value against C Form, C Form against E I/E II, Form H, Form I and
without C Form)
|
Form I Return
Annexure I
Annexure 1-A
|
Details of purchases / receipts during the month
Details of Inter-State purchases receipts
|
O-Inter-State purchases
Purchases against Form C
|
Annexure 9:
|
List of Purchase
Return of goods purchase in the course of Inter-State trade.
(with details of
Total Returned value of Goods with details against Form, C Form against E I/E
II, Form H, Form I and without C Form)
|
Newly prescribed.
|
||
Annexure 10:
|
List of
Inter-State Branch Transfer and Consignment Transfer inward (Data
to be filled only if F Form required)
(with details of
Total Value of Goods Inward Transferred by Branch Transfer and Total Value of
Goods Inward Transferred by Consignment Transfer and Total Value of Goods
inward Transferred either by Branch Transfer or Consignment Transfer)
|
Form I
Annexure I
|
Details of purchases / receipts
|
S-Stock receipts from Head Office / Branches /
Principals outside the State
|
Annexure 11:
|
List of goods
imported from outside the country (including High Sea Purchase/Inbond
Purchase and Own Import)
(with details of
Total Value of Goods own Imported from other Countries, Total Value of Goods
High Sea Purchase from other Countries)
|
Form I
Annexure I
|
Details of purchases / receipts
|
I-Import
|
FORM 1 CST RETURN UNDER CST ACT 1956
|
||||
INTER-STATE SALES
|
||||
NEW PORTAL
|
OLD PORTAL
|
|||
Annexure 22:
|
List of First
Schedule and Second Schedule goods sold in the course of Inter-state Sales
(with details of
Sales Turnover and Tax Due at 1%, 2% against C form and with details of
Total Sale Value for Schedule II Goods without Form C with Turnover and Tax
Due and Details of Sale value for Schedule I Goods without C Form with Total
sale value of Schedule I goods without Form C at 1%, 2%, 5% and 14.5%)
|
Form 1
Annexure I
|
Details of Sales during the month
|
Inter –State sales C Form required in Annexure I-A
|
Annexure 23:
|
List of Sales
return of First Schedule and Second Schedule goods sold in the course of
Inter-State trade or commerce.
(with details of
Sales Turnover and Tax Due at 1%, 2% against C form and with details of
Total Sale Value for Schedule II Goods without Form C with Turnover and Tax
Due and Details of Sale value for Schedule I Goods without C Form with Total
sale value of Schedule I goods without Form C at 1%, 2%, 5% and 14.5%)
|
No separate entry.
|
||
Annexure 24:
|
List of
Inter-State Branch Transfer and Consignment Transfer outward
(with details of
Total Value of Goods outward Transferred by Branch Transfer and Total Value
of Goods outward Transferred either by Consignment Transfer)
|
Form I
Annexure I
|
Details of saless during the month
|
S-Stock transfer outside the state.
|
Annexure 25:
|
Details of Turnover claimed as sales of goods in the course of Import
into India under Section 5(2) of the Central Sales Tax Act, (High Sea sales /
Inbond sales)
(with Total Turnover claimed as Sale of Goods in the Course of Import
into India (High Sea Sales/Inbond Sales)
|
Form 1
Column 2 (iii)
|
Details of turnover claimed as sales of
goods in the course of import into India
|
Annexure 1
|
Annexure 26:
|
Details of
Turnover claimed as sales of goods on export outside India Under Section 5(1)
of the Central Sales Tax Act.
(with details of
Total Turnover claimed as Export)
|
Form 1 Column (ii)
|
Sales of goods in the course of export outside India (as
defined in Section 5(1) of the Act.
|
Export Sales
|
Annexure 27
|
Details
of Turnover claimed as Sales of Goods in the Course of
export outside India under section 5 (3) of the Central Sales Tax Act.
|
Form 1 CST Return
|
Form 1 CST Column 2(iv)
|
Last sale of goods preceeding the sale occasioning the
export of those goods outside India
|
Annexure 28:
|
Details
of Turnover claimed as exemption under Section 6(2) of the CST Act. (Transit
Sales - EI / EII Sales)
|
Form 1 CST Return
|
Annexure II
|
Details of turnover claimed as exempted under Section
6(2) of the CST Act.
|
Form J Return dispensed with
as the same particulars were to be filed in Form I Monthly Return.
The Dealers who were filing
Form J Return have not furnished purchases and sales details so far. From 1.7.2016 onwards the dealers filing Form
J return has to furnish Purchase and Sales Details in the prescribed annexures
in Form I Return in e-C Tax new portal.
The Dealers who were filing
Form K Return have not furnished purchases and sales details so far. From 1.7.2016 onwards the dealers filing Form
K and Form L Return has to furnish Purchase Details in the prescribed
annexures.
In the Old Form I Return
separate details were not prescribed for purchase return and now the same has
to be furnished rate of tax-wise in the prescribed annexure.
In the Old Form I Return
separate details i.e. rate of tax-wise sale return details were not available
and in the new return the same is prescribed.
In the old Form I Return
separate annexures for the purchases from unregistered dealers were not
prescribed but shown in Annexure I as Purchases under Section 12. In the new e-C tax portal Annexure has been
prescribed for such purchases.
No Separate entries in the old
return for Inter-State Sales return. The
dealers who have received inter-state sales return were not able to disclose in
the prescribed returns and hence the inter-state sales return seems to be
excess stock than that of returns filed. In the new Form I return separate
column has been prescribed.
While furnishing Form I-1
Return purchases and sales details were to be furnished in annexures and Form
I-1 to be filed only
for exempted goods
which were defined in the return itself.
