FORM JJ /
ADVANCE WAY BILL - NEW VERSION FROM 29.8.2016 IN E-C TAX NEW PORTAL FOR BULK
UPLOADING OF DATA IN EXCEL SHEET TEMPLATE
The
Form JJ for movement of goods from one place to another has been revised with
effect from 29.8.2016 as Form JJ / Advance Way Bill for bulk uploading of data
in excel sheet template (with certain addition of categories under purpose of transport) which
is easy to understand to fill the details without doubts.
When goods were moved from one place to another with a
goods vehicle record or trip sheet or log book, shall carry a bill of sale or
delivery note in Form JJ generated from the website of the Commercial Taxes
Department along with transporters way bill in Form MM generated from the
website of the Commercial Taxes Department.
[Rule 15(3) (a)]
In case of movement of
goods from one place of business to another of a dealer either for sale or any
other purpose, shall carry a delivery
note in Form JJ and a transporters declaration in electronic Form MM.
[Rule
15(15) (a) (IV)]
If the goods notified as
evasion prone commodities and moved into the State, shall carry a sale bill, by an advance inward delivery note
in Form JJ electronically generated by the buyer or receiver of such goods and
sent to the transporter or person in charge of the vehicle carrying such goods,
a copy of such electronically generated delivery note in Form JJ shall be
furnished at the entry check post or barrier or to the officer on inspection.
[Rule 15(18) (a) (v)]
GUIDELINES FOR GENERATION OF FORM JJ / ADVANCE WAY BILL NEW VERSION FROM 29.8.2016
FOR BULK UPLOADING OF DATA IN EXCEL SHEET
TEMPLATE
Please sign up with Login and Credential
Password and enter into Portal.
Please download the latest Form JJ /
Advance Way Bill new version Excel Sheet Template.
Enable Macros in MS Office 2007 or MS
Office 2010
Open the Form JJ / Advance Way Bill
Excel Sheet Template.
First choose the Type of Movement from
the Drop down Menu.
Incoming Declaration
Outgoing Declaration
Within State movement
Then
fill the Consignor / Consignee Details
Choose Purpose of Transport from the
Drop Down Menu.
§
Branch Transfer from
Headquarters
§
Consignment / Agency Transfer
§
Export
§
For Shipment Import / Export
§
Leasing / Hire Purchase
§
Purchase / Sales Return
§
Sale / Purchase
§
Sample / Free / Gift
§
Sent back after Execution of
Works Contract
§
Sent back after Labour work /
processing
§
Sent back after Repairing
§
Sent back from Exhibition
§
Sent for Execution of Works
Contract
§
Sent for Exhibition
§
Sent for labour work /
processing
§
Sent for Repairing
§
Sent for Warranty
§
Transfer by one branch to
another
§
Transfer to Headquarter from
branches
§ Others (If other selected
please specify details.For example VAN sales)
In the Old
Form JJ purpose of transport from the Drop Down Menu are only 11 categories
such as 1) Sale/Purchase 2) Branch
Transfer from Headquarters 3) Purchase/Sales Return 4) Transfer to Headquarter
from branch 5) Transfer by one branch to another 6) Consignment Transfer 7)
Sent for Execution of Works Contract 8) Sent
back after Execution of Works Contract 9) Sent for labour work/processing 10)
Sent back after labour work/processing 11) Others and newly introduced Form JJ
more options are available which is easy to fill without doubts.
1)
Taxpayer Identification Number
2)
Name
3)
Village / Town City
4)
State (From the Drop Down Menu)
Then
fill the details under Ship From / To Address Details in case of Outgoing
Declaration / Incoming Declaration.
1)
TIN for Job or Work (if any)
2)
Village / Town / City
3)
PIN
Then
fill the Invoice and Goods Details with the following details
1)
Invoice Number
2)
Invoice Date
3)
Description of Goods /
Commodity
4)
Quantity
5)
Unit (From the Drop Down Menu)
6)
Basic Price (Rs.)
7)
Rate of Tax (%) (From the Drop
Down Menu)
8)
Value Added Tax / Central Sales
Tax (Rs.)
9)
Total Value of Goods (Rs.)
Then
fill Transporter and Vehicle Details
1)
Mode of Delivery
2)
Logistic Service Provider Sign
UP ID (if any)
3)
Name of Logistic Service
Provider
4)
Transport Vehicle Number
Then press
Validate Buttons.
There may be errors in the following
fields while filling Form JJ in Excel Template Sheet such as Name,
Village/Town/City, State, Village/Town/City, PIN, Description of
Goods/Commodity, Quantity, Unit, Basic Price (Rs.). If there are errors a
message “Error found in sheet” and if you click OK the error description will
be available. Rectify the errors and then press revalidate and a message “No
errors found” and then click Generate XML Button.
Now
Delivery Note in Form JJ / Advance Way Bill which is necessary
for movement of goods from one place to another for sales / stock transfer /
works contract / labour work) will be
generated from the website of the Commercial Taxes Department and available for transport purpose and take print out.
Note: If the Consigner and Consignee are same, then multiple invoices can be uploaded and a single JJ can be generated for a single vehicle number. (New FAQ - 2.9.2016)
https://ctd.tn.gov.in/documents/10184/188169/FAQ+-+020916/0dd7ed6f-aae2-4e4a-8ed9-c7f4725bf559
Note: If the Consigner and Consignee are same, then multiple invoices can be uploaded and a single JJ can be generated for a single vehicle number. (New FAQ - 2.9.2016)
https://ctd.tn.gov.in/documents/10184/188169/FAQ+-+020916/0dd7ed6f-aae2-4e4a-8ed9-c7f4725bf559
IMPORTANCE OF FORM JJ –
ADVANCE WAY BILL
Under
the Tamil Nadu Value Added Tax Act, 2006 a new sub-section 67-A has been
introduced.
Section 67-A.
Production of Advance Inward Way Bill.—The
driver or any other person in charge of the goods vehicle entering into the
State from a place outside the State to a destination within the State,
carrying any of the goods as may be notified by the Government, from time to
time, shall, on demand, produce at the Check post on its route or before such
authority as may be prescribed in this regard, advance inward bill in such form
and in such manner as may be prescribed.
Under
Section 67-A of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of
2006), the Governor of Tamil Nadu has notified the following goods for the
purpose of the said section vide
G.O.Ms.No.15, Commercial Taxes and Registration (B1), dated 29th
January, 2016 published as per Gazette Notification No. II (1)/CTR/ (d-3)/2016.
a) Refrigerators, air-conditioners,
air-coolers and water-coolers;
b) Alcoholic Liquors of all kinds
for human consumption falling under the second schedule to the Act;
c) All kinds of ferrous scraps;
d) All types plastic granules,
plastic raw materials including mater batches, and scraps of all kinds of
plastic products;
e) Tobacco products falling under
the Second Schedule to the Act;
f)
Cement, including white cement and their substitutes and concrete
mixture;
g) Granite blocks, ceramic times,
and marbles of all kinds;
h) Electrical goods of all kinds;
i)
Iron and Steel as specified in clause (iv) of Section 14 of the Central
Sales Tax Act, 1956 (Central Act 74 of 1956), including scrap, stainless steel
sheets, iron and steel products;
j)
Cellular Telephone (Mobile Phone) including smart phones and its
accessories;
k) Oil seeds as specified in clause
(vi) of section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
l)
Raw Rubber of all grades and qualities;
m) Sanitary equipments and fittings
of every description;
n) Timbers, plywood and wood based
products;
o) Vegetable oils including refined
vegetable oils; and
p) Cotton and Readymade garments.
(The above notification came into force with
effect from
29th January, 2016).
After
introduction of Section 67-A, and relevant commodities were notified under the
Tamil Nadu Value Added Tax Rules, 2007 and Rule 18 (a) substituted as shown
below:
Rule 18 (a):
For
the purpose of Section 67-A, 68 and 69, the owner or other person in charge of
a goods vehicle or boar shall carry—
i.
A goods vehicle record, a trip sheet or a log book;
ii.
A bill of sale or a delivery note in electronic form JJ, a transporter’s
declaration in electronic Form MM and the declaration in electronic Form KK, in
the case of movement of goods by clearing and forwarding agents;
iii.
A certificate from the Village Administrative Officer when the goods
under transport are claimed to be agricultural produce other than sugarcane grown
in his own land or on a land in which he has interest or a letter signed by the
agriculturist and by the registered dealer to whom the agricultural produce is
transported along with the delivery note in electronic Form JJ of the
registered dealer;
iv.
A delivery note in electronic Form JJ an a transporter’s declaration in
electronic Form MM, in the case of movement of goods from one place of business
to another of a dealer either for sale or any other purpose;
v.
The movement of such goods, as may be notified by the Government from
time to time as evasion prone, into the State, shall be accompanied, along with
the sale bill, by an advance inward delivery note in Form JJ, electronically
generated by the buyer or receiver of such goods and sent to the transporter or
person in charge of the vehicle carrying such goods. A copy of such electronically generated
delivery note in form JJ shall be furnished at the entry check post or barrier
or to the officer on inspection.
According
to the above amendment dealers buying or receiving the goods mentioned above
should generate an advance inward way bill in the Form JJ electronically
generated and sent to the transporter or person in charge of the vehicle
carrying such goods and copy of such electronically generated delivery note in
Form JJ shall be furnished at the entry check post or barrier or to the officer
on inspection.
The owner or other person
in charge of a goods vehicle or boat moving goods under sections 67-A, 68 and
69 shall carry a goods vehicle record, a trip sheet or a log book.
A bill of sale or delivery note in electronic Form JJ in
the case of movement of goods by a clearing and forwarding agent
A certificate from the Village Administrative Officer when
the goods under transport are claimed to be agricultural produce other than
sugarcane grown in his own land or on a land in which he has interest or a
letter signed by the agriculturist and by the registered dealer to which the
agricultural produce is transported along with the delivery note in electronic
form JJ of the registered dealer
[Rule 15 (15)(a)(iii)]
Every registered dealer who uses
delivery note in Form JJ shall
maintain a register in Form NN. If any such form is lost, destroyed or
stolen, the dealer shall report the fact to the registering authority, within a
week of such loss, destruction or theft and shall make appropriate entries in
the remarks column of the said register and take such other steps to issue
public notice of the loss, destruction or theft as the registering authority may
direct.
[Rule 15(20)]
For van sales Form JJ
should be generated on estimate of goods taken for sale and the details should
be entered in Stock Register. The unsold goods i.e. unsold stock available
should be entered in the Stock Register. (The clarification is available in
Sl.No. 8 of New FAQs on Return Filing – 21.7.2016.)
https://ctd.tn.gov.in/documents/10184/188169/new_faq_210716/908fd93a-448a-423a-94b6-60df5c234714
Is it necessary to generate form JJ for within the State movement, if the dealer has the original
invoice ?
No, it is not mandatory that the dealer should generate form JJ if he has the original invoice
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