The Tamil Nadu Value Added Tax Rules, 2007 - Forms
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Body

Form I

Value Added Tax Monthly Return

[See rules 7(1)(a), 7(2) and 7(3)]

Basic

Details

Taxpayer Identification Number		Assessment Circle
Legal name of Dealer
Trade Name of Dealer
Period From		Period To
Type of Return	Original/Revised	Category	Monthly

Section A - Details of Purchases and Input Tax Credit

Details of Purchases

Details of Purchase Value

Details of Input Tax Credit

Exempt

14.5%

Total

14.5%

Total

Details of Local Purchases and Input Tax Credit

A Local Purchases from Registered Dealer

B Less: Purchases Return from

Registered Dealer Purchase

C(i) Add: Purchases of Taxable Goods from Unregistered/Registere Dealers without sufferance of Tax - Section 12

C(ii) Add: Local Purchases from Unregistered Dealers (other than Section 12)

D Add: Goods received from Local

Principal to be declared by Local Agents

E Total of Local Exempted and Taxable Purchases (A-B+C(i) + C(ii)+D)

F Less : Adjustment in Input Tax Credit due to Reverse Credit

G (i) Less : Input Tax Credit Refund claimed as per Government

Order on Inputs

G (ii) Less : Input Tax Credit Refund claimed as per Government

Order on Capitals Goods

G Total

H Add: Local Purchases and Eligible Input Tax Credit on Capital Goods

I Net Input Tax Credit available for adjustment (E-F-G+H)

J Add: Local purchases from Compounding Dealers and purchases from below threshold dealers

K Add: Local purchases of Second Schedule Goods

L Less: Purchases Return on Second Schedule Goods

M Total Local Purchase (E+J+K+L)

Details of Inter State Purchases and Import made

A Against declaration Form C

B Without declaration Form C

C Against declaration Form H

D Against declaration Form

E Import from other countries including high sea purchases

F Under Section 6(2)

G Exempted Goods

H Total Inter-State Purchases and Imports made (A+B+C+D+E+F+G)

Details of Inter State Branch Stock Inward

A Inter-State Branch Stock Receipts

B Inter-State Consignment Transfer Receipts

C Total Inter-State Stock Inward and Receipts (A+B)

Gross Purcases during the Month { 1(M) + 2(H) +3(C)}

Section B - Details of Sales and Output Tax

Details of Sales

Details of Taxable Sales

Details of Output Tax and Tax Due

Exempt/Zero rated

14.5%

Total

14.5%

Total

1. Output Tax Items of Current Tax Period: (Schedule I and Schedule IV goods and includes sales under Section 10 of Value Added Tax Act.)

A(i) Local Sales to Unregistered Dealer

A(ii) Local Sales to Unregistered Dealer at 4%

B Local Sales to Registered Dealer

C Local Sales made by Local Agents to be declared by Principal

D Local Sales on behalf of Local Principal by Agent to be declared by Local Agents

E Less: Sales Return from Registered Dealer

F Add: works contract receipt (Sec. 5)

G Less: Registered subcontractors turnover (Rule 8(5)(c))

H Less: Labour and like Charges (Rule 8(5)(d))

I Net Works contract Taxable Turnover (F-(G+H))

J Net Local Taxable Sales (A(i)+a(ii)+B+C+D-E+I)

K Add: Liability under Section 12

L Net Sales and Output Tax (J+K)

M Add: Zero-Rated Sales to Special Economic Zone and Schedule V notified organizations within the State of Tamil Nadu

N Add: Exempted Local Sales - Schedule IV Goods and sales exempted by Notification

O Total of Exempted (G+H+M+N) and Taxable Turnover and Output Tax (L)

2. Output Tax Items of Current Tax Period: (Schedule II Goods only

A Output Tax items of Second Schedule Good

Tax Rate

Taxable Turnover

Tax (Rs.)

B Total Sales and Tax liability of Second Schedule Goods

C Add: Liability under Section 12

D Total Exempted Turnover

E Total Sales and Tax of Second Schedule Goods (B+C+D)

Total and Taxable Turnover under TNVAT {1(O)+2(E)}

3. Details of Inter-State Sales made:

A Against declaration Form C

B(i) Without declaration Form C- Schedule I goods

B(ii) Without declaration Form C- Schedule II goods

C Under Section 6(2)

D Sales of Exempted Goods

E Sale of goods outside the State under Section 4

F Total of Inter-State Sales Turnover {A+B(i)+B(ii)+C+D+E}

4. Details of Inter- State Branch Transfer and Export

A Inter-State Brach Transfer

B Inter-State Consignment Transfer

C Export to other countries under Section 5(1)Direct Export

D Sales in the course of Import under Section 5(2) - High Sea sales/Inbond sales

E Sales of goods occasioning Export under Section 5(3) - Form-H Sales

F Sales to other State Special Economic Zone against declaration Form I

G Sales to International Organizations in other States against declaration Form J

H Total Inter-State sale, Export related sales and Transfers Outward (A+B+C+D+E+F+G)

5. Gross value of goods sold and Outward transfers made during the month {1(O)+2(E)+3(F)+4(H)}

Section C - Details of Output Tax liability
	Description of Output Tax / Input Tax / Payment	Tax due on Schedule I Goods (Rs.)	Tax due on Schedule I Goods (Rs.)	Tax due on Inter-StateSales (Rs.)
1	Total Tax Due
2	Output Tax due and eligible for Refund as per incentive scheme (Memorandum of Understanding Dealer only)
3	Tax Paid (as per 2)
4	Tax Payable (1-3)
5	Total Input Tax Credit Available
	i Input Tax Credit brought forward from previous month
	ii Net Input Tax Credit available for the month (Total of net Input Tax Credit)
	iii Total Input Tax Credit available for Adjustment for month
6	Balance Tax Payable (Specify amount only if B is higher than A) (if 4>5(iii))
7	Less: Tax Deferred
8	Balance Tax Payable
9	Less: Payment made for tax period as:
	i Entry Tax
	ii Advance Tax
	iii Tax against Return
	iv Tax Deduction at Source Credit
	v Any Refund Adjustment Order
	vi Input tax credit brought forward from previous month u/s 12
	vii Total amount adjusted
10	Net Tax Payable [8-9(vii)]
11	Excess Input Tax Credit ( Specify amount only if A is higher than B) (if 5(iii)>4)
12	Less: Adjustment of Input Tax Credit against Central Sales Tax liability
13	Excess Input Tax Credit available after adjusting Central Sales Tax liability
14	Carried forward Input Tax Credit
15	Total Tax liability under Value Added Tax (Sum of Schedule I + Schedule II)
16	Total Tax liability under Central Sales Tax
17	Total Tax liability under Section 12

Payment Details

Section D - Details of Payment / Adjustments {details of adjustment specified in C(9)}
Sl. No.	Bank Name	Bank Code	Challan No./ Tax Deduction at Source Certification No. / Refund AdjustmentVoucher No.	Payment Head	Challan Date	Tax due on Schedule I Goods (Rs.)	Tax due on Schedule II Goods (Rs.)	Tax due on Inter-State Sales (Rs.)
1			CIN *	Entry Tax
2			CIN	Advance Tax
3			CIN	Payment against Return
4			Form T No	TDS Credit
5			RAV**	Refund Adjustment Voucher
Total Payment

*CIN - Challan Identification Number

**RAV- Refund Adjustment Voucher

Declaration

(1) I/We ----------- declare that to the best of my/our knowledge and belief the information furnished in the above statement is true, correct and complete as per the Annexures filed to this return.

(2) I/We ----------- declare that I am/We are authorized by -----------Proprietor/Partner/Board of Directors to sign the returns

Place	Signature
Date	Name
	Status and relationship to the dealer

Purchase Annexures

Annexure 1 - List of First Schedule goods purchased from Registered Dealer
Sl. No.	Seller Taxpayer Identificat on Number	Name of Seller	Invoice No.	Invoice Date	Commodity Code	Purchase Value (Rs.)	Rate of Tax (%)	Tax Paid (Rs.)	Total Value (Rs.)
1
2
3
4
Total of First Schedule goods purchased from Registered Dealer

Annexure 2 - List of First Schedule goods received from Registered Local Principal by Agents
Sl. No.	Principal Taxpayer Identification Number	Name of Principal	Stock Transfer Note No.	Stock Transfer Note Date	Commodity Code	Purchase Value (Rs.)	Rate of Tax (%)
1
2
3
4
Total of First Schedule goods received from Registered Local Principal by Agents

Annexure 3 - List of First Schedule goods purchased from Unregistered Dealer/Registered Dealer without sufferance of tax under Section 12
Sl. No.	Purchased for the purpose of	Schedule goods	Taxpayer Identification Number	Name of Seller	Invoice No.	Invoice Date	Commodity Code	Purchase Value (Rs.)	Rate of Tax (%)	Tax Paid (Rs.)	Total Value (Rs.)
1		First
2		Second
3
4
Total value of First Schedule goods purchased
Total value of Second Schedule goods purchased
Total value of goods purchased

Annexure 4 - List of Second Schedule goods purchased from Registered Dealer and unregistered Dealer within the State
Sl. No.	Type of Dealer	Type of Transaction	Seller Taxpayer Identification Number	Name of Seller	Purchase Invoice No./Debit/Ctredit Note No.	Purchase Invoice Date/Purchase Return date	Commodity Code	Point of Purchase(First/Second/Third)	Purchase Value/Value of goods returned (Rs.)	Rate of Tax (%)	Tax Paid/Amount of tax to be reveresed (Rs.)	Total Value (Rs.)	Debit/Ctredit Note Date
1
2
3
4
5
6
7
8
9
10
11
12
13
Total value of Second Schedule goods purchased
Total value of goods returned of Second Schedule goods purchased

Annexure 5 - List of Purchase Return of First Schedule goods purchased from Registered Dealer

Sl. No.

Seller Taxpayer Identification Number

Name of Seller

Purchase Invoice No.

Purchase Invoice Date

Commodity Code

Purchase Value (Rs.)

Rate of Tax (%)

Tax Paid (Rs.)

Total Value (Rs.)

Date of Purchase Return

Value of Goods returned (Rs.)

Amount of Tax to be reversed

Debit/ CreditNote No.

Debit/ CreditNote Date

Total of Purchase Return of First Schedule goods from Registered Dealer

Annexure 6 - List of goods purchased from other Registered Dealer (Compounding Dealer and Below threshold limit dealers)
Sl. No.	Seller Taxpayer Identification Number	Name of Seller	Invoice No.	Invoice Date	Commodity Code	Purchase Value (Rs.)
1
2
3
4
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 Purchases)
Sl. No.	Seller Type	Seller Taxpayer Identification Number	Name of Seller	Invoice No.	Invoice Date	Commodity Code	Purchase Value (Rs.)	Exemption Type Schedule IV / By Notification for Goods / By Notification for Seller
1
2
3
4
Total value of Exempted goods purchased from Registered Dealer
Total value of Exempted goods purchased from Unregistered Dealer
Total value of Exempted goods purchased

Annexure 8 - List of Goods purchased in the course of Inter-State trade

Sl. No.

Seller Taxpayer Identification Number

Name of Seller

Sellers Address

Invoice/Delivery Note No.

Invoice/Delivery Date

Purchase Order No.

Purchase Order Date

Commodity code

Quantity/Weight

Unit (Nos.)

If others, please Specify

Purchase Value (Rs.)

CST

Type of form

Purpose of Purchase

Name of transport Company

Means of transport

No. of Air consignment/ Bill of Lading/Railway Receipt/ Lorry Receipt/ Postal Receipt/other Document

Date of Railway Receipt/ Lorry Receipt/ Postal Receipt/ or any other docyument indicating the

Agreement Order No.

Agreement Order Date

Total Value of Inter- State purchase

Note 1: In case, if you want to issue E - I and E- II for any inter-State purchase transaction, then please select 6(2) for generation of Form C for that respective transaction.

Note 2: In case, if Dealer effects local purchase against Form-H, he needs to declare in this Annexure only. Because, eventhough it is local purchase all the procedures for assessment will be applicable under Central Sales Tax Act. So Dealer need to declare here itself.

Annexure 9 - List of Purchase Return of goods purchased in the course of Inter-State trade

Sl. NO.

Seller Taxpayer Identification Number

Name of Seller

Seller Address

Seller State

Invoice No.

Invoice Date

Commodity Code

Purchase Value (Rs.)

Date of Purchase Return

Value of Goods returned (Rs.)

Central Sale s Tax

Debit/Credit Note No

Debit/Credit Note Date

Type of Form

Online Form No. if, generated

Total value of Purchase Return goods which purchased in the course of Inter- State trade

Annexure 10 - List of Inter-State Branch Transfer and Consignment Transfer Inward

Sl. No

Type of transfer

Transferor Taxpayer Identification Number

Name of Transferor

Transferor Address

Transferor State

Transfer Note No.

Transfer Note Date

Commodity Code

Quantity and weight

Unit Nos.

if others

Value of goods Transfer (Rs.)

Mode of Transport

Name of Transport

Dispatching location

consignment Note/Lorry Receipt/Rail Receipt

Consignment Note/ Lorry Receipt/Rail Receipt date

Goods Receipt Date

Total value of goods Inward Transferred by Branch Transfer

Total value of goods Inward Transferred by Consignment Transfer

Total value of goods Inward Transferred either by Branch Transfer or Consignment Transfer

Note: This data to be filed only if Form F is required

Annexure 11 - List of goods imported from outside the country

High Sea Purchase

Sl. No

Type

Name of original importer

Seller Taxpayer Identification Number

Foreign Seller Name

Foreign Seller Address

Country of Export

Import/ Export Code

Bill of Entry No.

Bill of Entry Date

Commodity Code

Quantity of Goods

Value of Goods Imported

Duty paid on Goods

Total value of goods

Total value of goods Own Imported from other countries

Total value of goods High Sea purchase from other countries

Total value of goods Imported from other countries

Annexure 12 - Schedule for Reversal of Input Tax Credit
Sl. No	Nature of transactions	Commodity Code	Value of goods involved (Rs.)	Rate of tax (%)	Amount of Input tax to be reversed (Rs.)
1	Goods used for civil structures - Section 2(11)
2	Unavailed credit on Capital Goods (time barred) - Section 19(3)(b)
3	Reversal of Input Tax Credit on capital goods used for manufacture of exempted goods - Section 19(6) and Rule 10(4)(e)
4	Stock Transfer / Consignment sales without Form F - Section 19(2)
5	Stock Transfer / Consignment sales with Form F - Section 19(4)(i) and (ii)
6	Reversal of Input Tax Credit on sales of goods exempted - Section 19(5)(a)
7	Input Tax Credit availed for finished goods subsequently exempted - Section 19(12)
8	Goods utilized for self use- Section 19(7)(a)
9	Purchase of automobiles and spare parts other than dealer in automobiles - Section 19(7)(b)
10	Purchase of air-conditioners other than dealer in air-conditioners - Section 19(7)(c)
11	Goods given as gift, free sample and goods consumed for personal use - Section 19(8)
12	Inputs destroyed in fire or lost - Section 19 (9)(ii)
13	Inputs damaged during intermediary stage of manufacture - Section 19(9)(iii)
14	Goods sold at a price lesser than the cost price - Section 19(20)
15	Reversal of Input Tax Credit on account of leasing of goods under Section 4
16	Any other reversals
	Total

Annexure 13 -Capital Goods purchase Master (one time entry)
Sl. No	Seller Taxpayer Identification Number	Invoice No.	Invoice Date	Value of capital goods (Rs.)	Rate of Tax (%)	Value Added Tax paid (Rs.)	Input Tax Credit adjusted upto previous month (Rs.)
1
2
3
4
	Total

Annexure 14 - Input Tax Credit on Capital Goods adjustment details (Taxpayer Identification Number, Invoice details should be available in the current or previous months Master)
Sl. No	Seller Taxpayer Identification Number	Invoice No.	Invoice Date	Date of Commercial production	Input Tax Credit availed during the month (Rs.)

Sales Annexures

Annexure 15 - List of First Schedule goods sold to Registered Dealer within the State by dealer
Sl. No.	Buyer Taxpayer Identificat on Number	Name of Buyer	Invoice No.	Invoice Date	Commodity Code	Sales Value (Rs.)	Rate of Tax (%)	Tax Charged (Rs.)	Total Value (Rs.)
1
2
3
4
Total of First Schedule goods Sold to Registered Dealer

Annexure 16 - List of First Schedule goods sold on behalf Local Registered Dealer Principal as Agent
Sl. No.	Buyer Taxpayer Identificat on Number	Name of Buyer	Invoice No./Delivery Note no.	Invoice /Delivery Note Date	Commodity Code	Sales Value (Rs.)	Rate of Tax (%)	Tax Charged (Rs.)	Total Value (Rs.)
1
2
3
4
Total of First Schedule goods Sold on behalf Local Registered Dealer Principal as Agent

Annexure 17 - List of First Schedule goods sold by Agents - to be declared by Local Registered Principal Dealer
Sl. No.	Taxpayer Identification Number of Agent	Name of Agents	Commodity Code	Sales Value (Rs.)	Rate of Tax (%)	Tax charged and paid by Agents (Rs.)	Total Value (Rs.)
1
2
3
4
Total of First Schedule goods Sold by Agents

Annexure 18 - List of Second Schedule goods sold to Registered Dealer unRegistered Dealer within the State
Sl. No.	Type of Dealer	Type of Transaction	Buyers Taxpayer Identification Number	Name of Buyer	Commodity Code	Point of Sales (First/Second/Third/Fourth)	Invoice No./Debit/Credit Note No.	Invoice Date/Date of Sales return	Sale Value/Value of Goods returned (Rs.)	Rate of Tax (%)	Tax charged/Amount of tax Refunded (Rs.)	Total Value (Rs.)	Debit/Credit Note Date
1
2
3
4
5
6
7
8
9
10
11
12
13						Other than the taxable point
Total value of Second Schedule goods sold to Registered Dealer
Total value of Second Schedule goods sold to Unregistered Dealer
Total value of Second Schedule goods sold

Annexure 19 - List of Sales Return of First Schedule goods Sold to Registered Dealer

Sl. No.

Purchaser Taxpayer Identification Number

Name of Purchaser

Invoice No.

Invoice Date

Commodity Code

SalesValue (Rs.)

Rate of Tax (%)

Tax charged (Rs.)

Total Value (Rs.)

Date of SalesReturn

Value of Goods returned (Rs.)

Amount of Tax Refunded

Debit/ Credit Note No.

Debit/Credit Note Date

Total of Sales Return of First Schedule goods from Registered Dealer

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
Sl. No.	Purchaser Taxpayer Identification Number	Import and Export Code	Special Economic Zone Registration No.	Name of Special Economic Zone Dealer/International Organisation	Invoice No.	Invoice Date	Commodity Code	SalesValue (Rs.)
1
2
3
4
5
Total of Local Zero-rated sales to Registered Dealer in Tamil Nadu

Annexure 21 - List of Exempted Sales made to Registered Dealer within the State
Sl. No.	Buyer Taxpayer Identification Number	Name of Buyer	Invoice No.	Invoice Date	Commodity Code	SalesValue (Rs.)	Type of Transaction (Sales / Sales Return)	Exemption Type Fourth Schedule/ By Notification for Goods / By Notification for Seller
1
2
3
4
Total Exempted goods sales to Registered Dealer within the State

Annexure 22 - List of First Schedule and Second Schedule goods sold in the course of Inter-State Trade or Commerce

Sl. No.

Schedule

Type

Buyer Taxpayer Identification Number

Name of Buyer

Buyer Address

Buyer State

Seller Invoice/Delivery Note No.

Seller Invoice/ Delivery Note Date

Commodity Code

Sales Value net of CST (Rs.)

CST Tax Rate (%)

CST Tax Due (Rs.)

Total value of inter-State Sales for First Schedule and Second Schedule goods

Annexure 23 - List of Sales return of First Schedule and Second Schedule goods sold in the course of Inter-State trade or commerce

Sl. NO.

Schedule

Form Type

Buyer Taxpayer Identification Number

Name of Buyer

Buyer Address

Buyer State

Seller Invoice No.

Seller Invoice Date

Commodity Code

Sales Value net of tax (Rs.)

CST Tax Rate %

CST Tax Paid

Date of Return

Value of Goods returned (Rs.)

Tax amount refunder (Rs.)

Debit/Credit Note No

Debit/Credit Note Date

Total value of Sales Return of First Schedule and Second schedule goods which purchased in the course of Inter- State trade

Annexure 24 - List of Inter-State Branch Transfer and Consignment Transfer Outward

Sl. No.

Type of transfer

Deliver Note/Stock Transfer Note/Memo/Challan No

Deliver Note/Stock Transfer Note/Memo/Challan Date

Mode of Transport

Goods Vehicle No

Lorry Receipt/Railway Receipt/ Transport Document No.

Lorry Receipt/Railway Receipt/ Transport Document Date

Description of Goods consigned

Quantity

Approximate Value (Rs.)

Full Name of the Branch/Agent in other State

Full Address of the Branch/Agent in other State

TaxPayer identification number of the Branch/Agent in other State

Form F number if received

Goods Receipt date

Total value of goods Outward Transferred by Branch Transfer

Total Value of goods Outward Transferred either by Consignment Transfer

Total

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)

Sl. No.

Bill of lading No

Bill of lading Date

Name of the commodity

Name of the foreign seller

Address of the foreign seller

Value of goods Purchased (Rs.)

Name of the ship

Name of the shipping Agent

Address of the shipping Agent

Date of endorsement of Bill of Lading

Bill of Entry No

Bill of Entry Date

Invoice No. of sale in the course of import

Invoice date of sale in the course of import

Value of the Goods Sold (Rs.)

Import/Export Code of the importer who clears the goods

Taxpayer Identification Number of the Buyer (if any)

Name of the Buyer

Address of the Buyer

Name of the Clearing agent

Address of the Clearing Agent

Total Turnover claimed as sales 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

Sl. No.

IE code of Exporter

Export Invoice No

Export Invoice Date

Purchase order No

Purchase order Date

Letter of credit No.

Letter of credit Date

Quantity of goods

Description of the Commodity

Value of goods exported (Rs.)

Bill of Lading/Airway No.

Bill of Lading/Airway date

Name of the foreign buyer

Country of export

Customs Shipping Bill No.

Customs Shipping Bill date

Name of the forwarding agent

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
Sl. No	Name of Exporter to whom the goods were sold	Taxpayer Identification Number of Exporter	Purchase Order No. of the Exporter	Purchase Order date of the Exporter	Description of the commodity sold	Quantity in (Nos.)	Invoice No.	Invoice Date	Value of the goods sold to Exporter (Rs.)
1
2
3
Total Turnover claimed as Export

Annexure 28 - Details of Turnover claimed as exemption under Section 6(2) of the Central Sales Tax Act

Sl. No.

Lorry Receipt/Railway Receipt/ Transport Document No.

Lorry Receipt/Railway Receipt/ Transport Document Date

Name of the seller from whom goods purchased

Address of the seller from whom goods purchased

Taxpayer Identification Number of seller

Purchase Invoice No.

Purchase Invoice Date

Value of Goods Purchased (Rs.)

Name of the Carrier

Address of the Carrier

Date of the endorsement on the transport document

date of landing of goods in the place of the dealer effecting the transit sale

Transit sale Invoice No

Transit sale Invoice Date

Value of the goods sold in transit

Name of the Buyer

TIN of the Buyer

Address of the Buyer

date of landing of goods in the place of the Transit buyer

Total Turnover claimed as exemption under Section 6(2) of the Central Sales Tax Act

Annexure 29 -Stock Inventory of Locally Purchased Taxable Goods
Sl. No.	Input Tax credit at the end of previous month (Rs.)	Description of goods held as stock at the end of the month	Commodity Code	Value (Rs.)	Rate of Tax (%)	Input Tax Credit carried forward at the end of the month (Rs.)






Total of Stock Inventory
Note: Annexure 29 is only to be filed in case dealer has closing ITC cary forward balance in a month