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of <h1>Form CTTS-1: Filing requirements for recognised associations under Commodities Transaction Tax Rules, 2013 - reporting transactions, tax, schedules, verification</h1> Form CTTS-1 prescribes the return a recognised association must file under the Commodities Transaction Tax Rules, 2013, reporting taxable commodities transactions for a specified financial year. It requires association identification (name, address, PAN, ward/circle), aggregated values and tax figures (value of transactions, tax collectible, collected, paid, payable/refundable) and interest amounts, with month-wise and member/client-wise breakdowns in Schedules A and B. The form mandates verification by an authorized representative and permits electronic submission of schedules; payment particulars and challan details must be recorded. Notes restrict use to recognised associations.
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