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FAQ on Annual E-return annexure in MVAT

Today we are going to discuss Annual E-return annexure the  most trending & confusing topic of upcoming months  Now various question arise in our mind like what is Annual E-return annexure, where it is used, for what type of dealers it is used, contents of Annual E-return Annexure. After reading this post I hope you will be gained knowledge about the Annual E-return annexure concept.

We have already discussed due date of MVAT or CST payment in our last post. There is lot of confusion regarding due date of MVAT & CST payment but as per our records & conversation with department the due date of MVAT & CST payment is 30th April of next financial year for dealers not liable to file VAT audit report in form 704.

What is Annual E-return annexure in MVAT ?

Annual E-return annexure is the annexure which is uploaded before uploading MVAT return form (231, 232, 233, 234) or CST return form III(B). It is merely an annexure in which details relating to purchase & sale from registered dealers along with export, import, interstate purchase & sale and other necessary details are entered.

What type of dealers liable to upload the Annual E-return annexure in MVAT ?

Annual E-return annexure is required to be file by dealers who are not liable to file VAT audit report in form 704.

What is the due date of uploading Annual E-return annexure in MVAT ?

The due date of uploading the Annual E-return annexure is 30th June of the next financial year. For e.g for financial year 2014-15 the due date of uploading  the Annual E-return annexure is 30th June, 2015.

Note: The last MVAT return of the financial year should be uploaded along with the Annual E-return annexure. For financial year 2014-15 the format of Annual E-return annexure is not yet available. Stay connected with taxbaniya for latest version of Annual E-return annexure or mvat.gov.in site.

What is the contents of Annual E-return annexure in MVAT?

Annual E-return annexure contains total  Ten sheets. The first sheet is error sheet. When after filing the annexure you click on validate option if there are errors in the annexure these errors are shown in this sheet.

Second sheet is Instruction sheet. In this sheet instruction relating to filling of this annexure is given.

Third sheet is basic sheet. In this sheet you have to fill the basic details like TIN no, name of dealer, periodicity, applicability of various sheets etc.

Fourth & fifth sheet is Annexure J1 & J2. These annexure are already explained in our earlier posts.

Sixth sheet is Annexure C. In this sheet details relating to TDS certificates received on purchase made are entered here.

Seventh sheet is Annexure D. In this sheet details relating to TDS certificates issued on sales made are entered here.

Eight sheet is Annexure G. In this sheet details relating to all types of certificates or forms received are entered here.

Ninth sheet is Annexure H. In this sheet details relating to only Form H not received are entered here.

Tenth sheet is Annexure I. In this sheet details relating to Certificates or form other than form H not received are entered here.

Click here to view how to fill the annexure G.H and I

What is the difference between Annual E-return annexure and Regular return annexure?

The basic difference is that Annual E-return annexure are not uploaded for dealers liable to file audit report in form 704. The reason behind this concept is that the details which are required to be filled in Annual E-return annexure are repeated in VAT audit report form 704. Therefore to reduce the duplicacy of work the VAT audit dealers are not required to upload the Annual E-return annexure.

The Regular return annexure concept is introduced from 2014-15 return before this only Annual E-return annexure is uploaded only. Regular return annexure is basically contains three sheets. In first sheet basic details like TIN no, Name, Periodicity of dealer is entered & second and third sheet is for J1 & J2 which we are already discussed in our previous post (provide link here).

Now from financial year 2014-15 it is necessary to upload Regular return annexure along with MVAT or CST return for all types of dealers (Audit & Non audit dealers). It means the Non audit dealers have to upload both Regular return Annexure & Annual E-return annexure but VAT audit dealers have to upload only regular return annexure.

One more difference is that the Annual E-return annexure is uploaded for periodicity of one year while regular return annexure is to be uploaded according to the periodicity of dealer (monthly, quartly, six monthly).

Why Annual E-return annexure in MVAT is uploaded ?

The main reason behind uploading of Annual E-return annexure is that the VAT audit dealers are going to give information about import, export, interstate, C form & other form sale and purchase while uploading form 704 VAT audit report form but the same information is not come from non VAT audit dealers. To get all this information the Annual E-return annexure is introduced for non VAT audit dealers.

Hope you will understand the concept. If you have any query please mention your query in comment box we will solve your query to our best. For more updates stay connected with us at www.taxbaniya.com.

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11 comments

  1. How to validate j1 & j2 annexures with return & upload with return ?

    • Ankit Bhansali

      Click on validate button after complete the form, validate option is available on the Home sheet of annual E-return annexure. correct the error if any.If annexure is error free Rem file will be generated. upload that Rem file.
      Please note upload the annexure first and after that upload the return.

  2. Sir,
    Please clarify whether Regular Return & Annual E-return annexure are to be uploaded before or after of the mvat return.

  3. Regular Return & Annual E-return annexure are to be uploaded before the mvat return.

  4. We do not have to file E 704 sin ce we do not fall in this category.

    We have submitted Annual E return annexure by filling details in Sheet G & I.
    And we have rceived acknowledgement for the same.

    Our CST Return for the QTR 4 of 2014-2015 has been accepted and
    acknowledgement received.

    However, Our MVAT Return for QTR 4 of 2014-2015 gives an eeor while submission
    which reads ” Return cannot be uploaded without Annual E-Return Annexure”

    We are unable to understand the problem.

    Secondly why do we have to fill the Sheet C & D which are meant for TDS because
    this falls under Income Tax . Is this required to be filled for MVAT quarterly returns.

    Previously we have submitted return for 3 quarter of 2014-2015 but we did not
    face any such problem.

    Regards
    madhuri godse
    98904 85848

    • Ankit Bhansali

      Have you uploaded the regular return annexure form, TDS is also applicable on vat for work contractor.

  5. If I have not recieved H form from the dealer than do I have to include such sales in Regular annexure (J1& J2) and is vat to be paid if H form is not recieved?

  6. CAN WE FILE REVISED ANNUAL E RETURN ANNEXURE FOR 2013/14

  7. Can you please guide me regarding the annexure G, is it to be filed in form 704 for a.y 2016-17? Brief.

  8. DID NOT UPLOAD ANNUAL E RETURN ANNEXURE FOR 2017 BUT UPLOADED MAR 17 MVAT RETURN. KINDLY SUGGEST WHAT IS TO DONE NOW.

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