how to show exempted sales in vat (if tin number is not available) in which form to shown in monthly statement of vat

[krishna murthy]

Iam a reregisterd dealer dealing with vat is exempted but we are purchasing from un registered dealers with in state and out of state and and sales were taking place with charging vat how to reflect the same in vat while submitting the vat return

[YAGAY and SUN]

In your State VAT Return Form there must be a column to show the purchases from unregistered dealer, you may show such purchases in this column and since sale are on charging, collection and payment of VAT therefore you need not to pay purchase tax on such goods and on an appropriate column in VAT return you may show your sales accordingly.

[Ganeshan Kalyani]

Dear krishna murthy Sir,

Return filing from the month of February 2016 has been done in new portal.http://www.tnvat.gov.in/frontpage.aspx. In that refer Return Annexure 03 & Annexure 04 in this regard.

Thanks.

AI Summary

Purchases from unregistered dealers: report in the VAT return column; no purchase tax if VAT charged on sales. Purchases from unregistered suppliers must be disclosed in the designated column of the State VAT return; where sales are made with VAT charged, collected and paid, no purchase tax is payable and those sales should be reported in the appropriate return field. Electronic filing under the state VAT portal employs Return Annexure 03 and Annexure 04 for reporting purchases from unregistered dealers and related sales entries.