DETAILS
OF TRANSACTIONS TO BE ENTERED IN
ANNEXURE
I AND ANNEXURE II AND BASE FORM
WHILE
FILING MONTHLY RETURNS UNDER
TNVAT AND CST ACTS IN E-C TAX NEW PORTAL
In e-C Tax new
Portal, Annexures for transactions under Tamil Nadu General Sales Tax Act 1959
and Central Sales Tax Act, 1956 were to be prepared and uploaded and Base Form
has to be generated and in the Base Form certain transactions were to be
entered for which there is no provision to enter in Annexures. The details of transactions to be entered in
Annexure I and Annexure II and Base Form were detailed below alphabetically.
DETAILS OF PURCHASES /
INWARD
AND
DETAILS OF SALES /
OUTWARD
|
TRANSACTIONS TO BE ENTERED
IN
|
||
Purchase / Inward
Annexure
Number
|
Sales /
Outward
Annexure
Number
|
Base Form
|
|
Adjustment of Input Tax
Credit against Central Sales Tax liability
|
--
|
--
|
YES
|
Cash discount
allowed according to the practice normally
|
--
|
--
|
YES
|
Exempted local sales
(Schedule IV/notification)
|
--
|
21
|
--
|
Export to other Countries
u/s 5(1)-Direct Export
|
--
|
26
|
--
|
Import from other Countries including high sea Purchase by registered
|
11
|
--
|
--
|
Input Tax
Credit Refund claimed as per Government Order on Capitals Goods - MOU
|
--
|
--
|
YES
|
Input Tax
Credit Refund claimed as per Government Order on Inputs - MOU
|
--
|
--
|
YES
|
Interstate
branch/consignment transfer
|
--
|
24
|
--
|
Interstate
purchase for exempted goods
|
--
|
--
|
YES
|
Interstate
sale of goods u/s 4
|
--
|
--
|
YES
|
Interstate
sales exempted goods
|
--
|
--
|
YES
|
Interstate sales for First & Second Schedule goods
|
--
|
22
|
--
|
Interstate sales Return
for First & Second Schedule goods
|
--
|
23
|
--
|
Interstate stock transfer for branch/consignment (stock inward)
|
10
|
--
|
--
|
ITC Reversal
|
12
|
--
|
--
|
Labour and
like charges (Rule 8(5)d)
|
--
|
--
|
YES
|
Local
Exempted Sales to un -registered Dealer
(Net figure i.e Sales-Return)
|
--
|
--
|
YES
|
Local purchase for capital goods @ 5%
|
13
AND
14
|
--
|
--
|
Local purchase from compounding dealer & below threshold dealer
|
6
|
--
|
--
|
Local Sales made by local agent on behalf of Local Principal to be
declared by local agents
|
--
|
16
|
--
|
Local sales made by Local agents to be declared by Principal
|
--
|
17
|
--
|
Local sales Return to registered dealer for first schedule goods
|
--
|
19
|
--
|
Local sales to registered
dealer for first schedule goods
|
--
|
15
|
--
|
Local sales to un-registered dealer (Net figure i.e Sales-Return)
|
--
|
--
|
YES
|
Local
Sales/Sales return to un-registered dealer (Net figure i.e Sales-Return)
|
--
|
--
|
YES
|
Net Purchase (Purchase -
Return) for exempted goods / from exempted seller
|
7
|
--
|
--
|
Output Tax due and
eligible for Refund as per incentive scheme (MOU) – Schedule 1 goods
|
--
|
--
|
YES
|
Output Tax
due and eligible for Refund as per incentive scheme (MOU) - Schedule 1 goods
|
--
|
--
|
YES
|
Purchase from registered principal by agents for first schedule goods.
|
2
|
--
|
--
|
Purchases of Ist Schedule Goods from the Registered Dealers within the
State
|
1
|
--
|
--
|
Register/un-registered dealer Interstate purchase for First Schedule
goods
|
8
|
--
|
--
|
Registered / Un-Registered dealer Net Purchase (Purchase - Return) relating to section 12 transcations within
state for First & Second schedule goods. The taxable goods purchased from unregistered dealers and sold within the State (Trading) to be entered in Annexure 3 by choosing the drop down box "others" in column "Purchased for the purpose of _____".
|
3
|
--
|
--
|
Registered dealer purchase within state for 1st Schedule goods
|
1
|
--
|
--
|
Registered dealer purchase return within state for 1st schedule goods
|
5
|
--
|
--
|
Registered
subcontractor turnover
|
--
|
--
|
YES
|
Registered/un-registered dealer Interstate purchase return for First
Schedule goods
|
8
|
--
|
--
|
Registered/Un-registered dealer purchase within state for second
schedule goods
|
4
|
--
|
--
|
Registered/Un-registered dealer purchase Return within state for
second schedule goods
|
4
|
--
|
--
|
Registered/Un-registered sales for second schedule goods. The second sale of second schedule goods like petrol, diesel etc, are to be entered by choosing the point of sale as other than the taxable point.
|
--
|
18
|
--
|
Sales in the course of
Import u/s 5(2)-High Sea sales/Inbond sales
|
--
|
25
|
--
|
Sales of Goods
occasioning Export u/s 5(3)- Form-H Sales
|
--
|
27
|
--
|
Sales to International
Organizations in other States against Declaration Form J
|
--
|
--
|
YES
|
Sales to other
State SEZ against Declaration Form I
|
--
|
--
|
YES
|
Tax
collection deducted according to Section 8-A(1)(a)
|
--
|
--
|
YES
|
Tax deferred
(Schedule 1 & Interstate)
|
--
|
--
|
YES
|
Transit sale u/s 6(2) CST
Act
|
--
|
28
|
--
|
Work contract
Receipt sec 5
|
--
|
--
|
YES
|
Zero Rated Goods – Sales to SEZ and schedule 5 notified organizations
within the State of Tamil Nadu
|
--
|
20
|
--
|
https://ctd.tn.gov.in/documents/10184/188169/Annexures+with+transaction-wise/7f4606e9-11d8-4def-a957-c3479b6a7126
https://ctd.tn.gov.in/documents/10184/188169/new_faq_210716/908fd93a-448a-423a-94b6-60df5c234714
https://ctd.tn.gov.in/documents/10184/188169/new_faq_210716/908fd93a-448a-423a-94b6-60df5c234714
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