Commodities transaction tax return requires recognised associations to report transaction values, tax collectible, collected, paid and interest. The Commodities Transaction Tax Return (Form 1, CTTS-1) must be filed by a recognised association reporting aggregate value of taxable commodities transactions, commodities transaction tax collectible, tax collected, tax paid, tax payable/refundable, and interest payable and paid. Schedule A requires member- and client-level transaction and PAN details; Schedule B requires monthly transaction and payment particulars including bank/challan details. Verification by an authorized officer is required and Schedules A and B may be submitted on computer media as specified in rule 6.