TNVAT rl;lj;jpy; g[jpa khw;w';fs; (jkpHpy;)

1. With ‘C’ Form Sales-f;F ITC Reversal

            cs; khepyj;jpy; VAT tpjpf;fg;gl;l cs;sPl;Lg; bghUl;fis btspkhepyj;jpw;F mg;gona  my;yJ ntW bghUshf jahhpj;J with ‘C’ Form sales bra;jhy; 3% ITC Reverse bra;a ntz;Lk.;

Without ‘C’ Form sales-f;F KG ITC-a[k; Reverse bra;a ntz;Lk.;  ,Jtiu ,Ug;gJ bjhlh]fpwJ.  With ‘C’ Form sales-f;F 3% Reversal bra;a ntz;oaJ vg;go? xU cjhuzj;jpd;  \yk; ghh;g;nghk;.

Input goods purchase                                      Rs.60/-

mjw;fhd ITC 5%                                          Rs.3/-

With ‘C’ Form Sales                                       Rs.100.00

ITC Reverse bra;a ntz;oaJ                     Rs.1.80

        (3% on Rs.60/-)

fHpj;Jf; bfhs;sf; Toa ITC (3.00-1.08)     Rs.1.20

,e;j Rs.1.20I tHf;fk; nghy; cs; khepy my;yJ btspkhepy Tax due-f;F fHpj;Jf; bfhs;syhk.;

bfhs;Kjy; bra;ag;gl;l Input goods-f;F 14.5% tax fl;oapUe;jhy; 14.5% - 3% nghf kPjk; cs;s 11.5% fHpj;Jf; bfhs;syhk.;

gdpadhf ,Ue;jhy;

          nkny fz;l cjhuzj;jpy;/ gdpad; CST tpw;gidf;F fl;l ntz;oa 1% thpia/ fHpj;Jf; bfhs;sf; Toa Rs.1.20-apy; fHpj;jJ nghf kPjp 0.20 igrhit  local VAT-f;F fHpj;Jf; bfhs;syhk.;

2. Consignment Sales

            ,Jtiu  Consignment kw;Wk;  Stock Transfer bra;jhy; ITC-apy; 3% reverse bra;jJ nghf kPjp cs;sij kw;w due-f;F adjust bra;a Koe;jJ.  ,dpnky; ITC KGtJk;  reverse bra;a ntz;Lk;.  Adjustment fpilahJ.

3. Transit Pass

            rikay; vz;bza;fs; kw;Wk; ,Uk;g[ btspkhepyj;jpw;F tpw;gth]fs;/ Consignment or Branch Transfer bra;gth;fs;/ kw;Wk; gpw khepy';fspypUj;J jkpH; ehL tHpahf ntW khepy';fSf;F bfhz;L bry;gth;fs;  Transit Pass th';f ntz;Lk;;.

            1.11.2011  Kjy;  jkpH; ehl;oy;  ,Ue;J 6^th Schedule goods fis neuo tpw;gid bra;jhYk; Transit Pass  th';f ntz;Lk;;.  jw;nghJ 6^th Schedule-y; rikay; vz;bza;fs; kw;Wk; ,Uk;g[ nrh;f;fg;gl;Ls;sJ.