Upload
md-monzurul-karim-shanchay
View
229
Download
0
Embed Size (px)
Citation preview
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 1/160
Biplmimhtdtbch c` Pdlum Dkkmk [dx bh
[dlly.MWU 2
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 2/160
[am bh`cridtbch fchtdbhmk bh tabs kcfuimht bs furrmht ds c` tam kdtm c` puglbfdtbch dhk sugjmft tc fadhom. Gmfdusm [dlly iust rmspchk
tc fadhobho idrnmt fchkbtbchs, bt saculk hct gm bhtmrprmtmk tc gm d fciibtimht ch tam pdrt c` [dlly, dhk [dlly fdhhct oudrdhtmm tam
dffurdfy c` dhy bh`cridtbch prmsmhtmk d`tmr tam kdtm c` puglbfdtbch. [am bh`cridtbch prcvbkmk amrmbh bs omhmrdl, hct dffcrkbho tc
bhkbvbkudl fbrfuistdhfms, dhk bs hct bhtmhkmk tc sugstbtutm ̀ cr bh`crimk prc`mssbchdl dkvbfm.
[abs kcfuimht bs `cr bh`cridtbchdl purpcsms chly. [DLLR IDNMV HC _DWWDH[BMV, MQUWMVV CW BIULBMK, BH [ABV
KCF]IMH[ DHK VADLL HC[ GM LBDGLM @CW LCVV CW KDIDOM C@ _AD[MPMW HD[]WM, DWBVBHO C][ C@, CW BH
FCHHMF[BCH _B[A [AM ]VM C@ CW BHDGBLB[R [C ]VM [AM FCH[MH[ C@ [ABV U]GLBFD[BCH, DHK/CW DHR
FCHK]F[ ]HKMW[DNMH GR ULDFBHO WMLBDHFM CH [AM FCH[MH[V C@ [ABV U]GLBFD[BCH.
Fciplybho wbta dll dpplbfdglm fcpyrboat dhk ctamr bhtmllmftudl prcpmrty ldws bs tam rmspchsbgblbty c` tam usmr. Dll rboats bhflukbho
fcpyrboats, rboats c` trdhsldtbch, mtf., drm vmstmk mxflusbvmly wbta [DLLR VCL][BCHV UWBPD[M LBIB[MK. Hc pdrt c` tabs kcfuimht
idy gm rmprckufmk, trdhsldtmk, rmvbsmk, stcrmk bh, cr bhtrckufmk bhtc d rmtrbmvdl systmi, cr trdhsibttmk bh dhy `cri, gy dhy imdhs
(mlmftrchbf, imfadhbfdl, pactcfcpybho, rmfcrkbho, cr ctamrwbsm), cr `cr dhy purpcsm, wbtacut tam mxprmss wrbttmh pmribssbch c` [dlly
Vclutbchs Uvt. Ltk.
[dlly idy advm pdtmhts, pdtmht dpplbfdtbchs, trdkmidrns, fcpyrboats, cr ctamr bhtmllmftudl prcpmrty rboats fcvmrbho sugjmft idttmr bh tabs
kcfuimht. Mxfmpt ds mxprmssly prcvbkmk bh dhy wrbttmh lbfmhfm dormmimht ̀ rci [dlly, tam ̀ urhbsabho c` tabs kcfuimht kcms hct obvm ycu
dhy lbfmhfm tc tamsm pdtmhts, trdkmidrns, fcpyrboats, cr ctamr bhtmllmftudl prcpmrty.
© 7544 [dlly Vclutbchs Uvt. Ltk. Dll rboats rmsmrvmk.
[dlly, [dlly 2, [dlly2, [dlly.MWU, [dlly.MWU 2, Vacpmr, Vacpmr 2, Vacpmr UCV, Vacpmr AC, Vacpmr 2 UCV, Vacpmr 2 AC,
[dllyKmvmlcpmr, [dlly Kmvmlcpmr, [dlly.Kmvmlcpmr 2, [dlly.HM[, [dlly Kmvmlcpimht Mhvbrchimht, [dlly Mxtmhkmr, [dlly Bhtmordtcr,
[dlly Bhtmordtmk Hmtwcrn, [dlly Vmrvbfm Udrthmr, [dllyDfdkmiy & Ucwmr c` Vbiplbfbty drm mbtamr rmobstmrmk trdkmidrns cr trdkmidrns c`
[dlly Vclutbchs Uvt. Ltk. bh Bhkbd dhk/cr ctamr fcuhtrbms. Dll ctamr trdkmidrns drm prcpmrtbms c` tambr rmspmftbvm cwhmrs.
Pmrsbch: Biplmimhtdtbch c` Pdlum Dkkmk [dx bh [dlly.MWU 2/Wmlmdsm 6.7/July 7544
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 3/160
Fchtmhts
b
Fchtmhts
BhtrckuftbchPdlum Dkkmk [dx bh Bhkbd .........................................................................................................................4
Omhmrdl [mribhclcobms c` PD[ ................................................................................................................7
Fcipcsbtm Kmdlmrs ....................................................................................................................................6
@mdturms c` PD[ bh [dlly.MWU 2 ................ .............. ............... .............. ................ ............... .............. ...... ;
Lmssch 4: Mhdglbho PD[ bh [dlly.MWU 2
4.4 Frmdtbho d Fcipdhy ............... ............... .............. ................ ............... ............... ............... ............. ... =
4.7 Mhdglbho PD[ .............. .............. ............... .............. ................ .............. ............... ............... .............. 0
4.7.4 Tubfn Vmtup ................................................................................................................................................1
Lmssch 7: Urcfmssbho Uurfadsms & Vdlms Mhtrbms
7.4 [dxdglm Uurfadsms dhk Vdlms ......................... ............... .............. ................ ............... ................ ..... 45
7.4.4 Uurfadsm c` [dxdglm Occks .....................................................................................................................45
7.4.7 Uurfadsm Wmturhs .....................................................................................................................................76
7.4.6 Vdlm c` [dxdglm Occks .............................................................................................................................7;
7.4.; IWU Gdsmk Vdlms .....................................................................................................................................66
7.4.= Vdlm ch Btmi Wdtm wbta Kbspldy c` IWU Bh Bhvcbfm .................................................................................6;
7.4.0 Vdlms Wmturhs ...........................................................................................................................................61
7.7 Uurfadsm dhk Vdlm c` Mxmipt Occks ................... ............... ............... ............... ............... ............... 62
7.7.4 Mxmiptmk Uurfadsms ................................................................................................................................62
7.7.7 Mxmiptmk Vdlms ........................................................................................................................................;7
7.7.6 Vdlms Wmturhs ...........................................................................................................................................;6
7.6 Bhtmr-Vtdtm Uurfadsms dhk Vdlms ............. ................ ............... .............. ............... ............... .............. ;;
7.6.4 Bhtmr-Vtdtm Uurfadsms Dodbhst @cri F ....................................................................................................;=
7.6.7 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms ............................................................................................;?
7.6.6 Bhtmr-Vtdtm Vdlms Dodbhst @cri F ............................................................................................................=5
7.6.; Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms ..................................................................................................=7
7.6.= Bhtmr-stdtm Vdlms uhkmr Vmf. 45 ................................................................................................................=;
7.; Uurfadsm `rci ]h-rmobstmrmk Kmdlmrs ............... ............... .............. ............... ............... .............. ..... =0
7.= Mxpcrts ................ ............. ................ .............. ............... .............. ............... ............... ............... ....... 04
7.0 Bipcrt .............. ............... ............... ............... .............. ............... ............... ............... .............. .......... 0=
7.? _crns Fchtrdft dhk Jcg _crn ............... .............. .............. ............... .............. .............. ................ .. 02
Lmssch 6: Wmvmrsdl c` Bhput [dx Frmkbt
6.4 Occks usmk `cr Fbvbl Vtrufturms ............. ................ ............... ................ ............... ................. .......... ??
6.7 Occks usmk `cr Fchsuiptbch ...................... ................ ............... ............... ............... ................. ..... 14
6.6 Uurfadsm ‖ Dutcicgblm Vpdrm Udrts `rci Hch-Kmdlmr c` Dutcicgblm ................... ................ ........ 16
6.; Uurfadsm c` Dbr Fchkbtbchmrs `rci Hch-Kmdlmr c` Dbr Fchkbtbchmrs .............. ............... ............... . 10
6.= Occks Kbstrbgutmk ds @rmm Vdiplms & Ob`ts ...................................................................................12
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 4/160
Fchtmhts
bb
6.0 Occks Lcst ch [am`t, Lcss Mtf. .......... ................ .............. ............... ............... ............... ................. 25
6.? Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk gm`crm Idhu`dfturm ..... ............. .............. ................ ....... 27
6.1 Lcss c` Bhputs gy @brm cr Dffbkmht ........ .............. .............. ............... .............. .............. ................ .. 20
6.2 ]hdvdblmk Frmkbt ch Fdpbtdl occks ([bim Gdrrmk) .................... .............. ............... .............. .......... 2?
6.45 Fchsbohimht/Grdhfa [rdhs`mrs wbtacut @cri @ ................... .............. .............. .............. ............. 21
6.45.4 Fchsbohimht [rdhs`mrs wbtacut @cri @ ................................................................................................21
6.45.7 Wmvmrsdl c` Bhput [dx Frmkbt ch Fchsbohimht Vmht wbtacut @cri @ ..................................................457
6.45.6 Vdlms ‖ Grdhfa [rdhs`mrs .....................................................................................................................456
6.45.; Wmvmrsdl c` Bhput [dx Frmkbt `cr Vtcfn [rdhs`mrrmk wbtacut @cri @ ..................................................45=
6.44 Uurfadsms `cr Urckuftbch c` Mxmiptmk Occks (@bhbsamk) .................. ............... ............... .......... 450
6.47 Bhtmrstdtm Vdlm wbtacut 'F `cri .................. ................ .............. ............... ................ ................. ... 450
6.46 B[F Dvdblmk `cr @bhbsamk Occks Vugsmqumhtly Mxmipt ............... ............... .............. ................ 445
6.4; Ctamrs (spmfb`y) .............. ................ .............. ............... ............... ............... ............... ................ ... 445
Lmssch ;: Udyimht c` PD[ Lbdgblbty
;.4 Dkvdhfm [dx, Mhtry [dx dhk [KV Dkjustimht Mhtrbms .............................. ............... ................ ... 444
;.4.4 Dkjustimht [cwdrks Dkvdhfm [dx cr Wm`uhk ........................................................................................444
;.4.7 Dkjustimht [cwdrks Mhtry [dx Udbk .....................................................................................................44;
;.4.6 Dkjustimht [cwdrks [KV ......................................................................................................................440
;.7 Dkjustimht c` B[F dodbhst [dx Udydglm ................ ............... ............... ............... ............... ........... 442
;.6 Dkjustimht [cwdrks FV[ Kums .............. ................. .............. ............... .............. ............... .......... 475
;.; Udyimht c` PD[ ............. ............... ............... ............... ............... .............. ................ .............. ...... 474
;.= Udyimht c` FV[ ............... .............. ................ ............... .............. ................ .............. ............... ..... 47=
Lmssch =: PD[ Wmpcrts
=.4 PD[ Fciputdtbch Wmpcrt .............. ............... ............... ................ .............. ............... ................ ... 47?
=.7 PD[ Fciickbty Wmpcrt .............. ............... ................ ............... .............. ................ ............... ..... 46;
=.6 PD[ Wmobstmrs .............. ............... ............... ............... .............. ................ .............. ............... ........ 46=
=.; Vtdtutcry Wmturhs dhk Dhhmxurms ............. ................ .............. ............... .............. ............... .......... 462
=.;.4 PD[ Wmturh @cri B ................................................................................................................................462
=.;.7 PD[ Wmturh @cri B-4 .............................................................................................................................4;7
=.;.6 @cri _ ..................................................................................................................................................4;6
=.;.; PD[ Dhhmxurms ......................................................................................................................................4;;
Lmssch 0: M‖PD[
0.4 Chlbhm @blbho .............. ............... ............... ............... .............. ................ .............. ................ .......... 4=6
0.7 ]plcdkbho bh Mxfml @cridt ...........................................................................................................4=6
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 5/160
4
Bhtrckuftbch
Pdlum Dkkmk [dx bh Bhkbd
[am Pdlum Dkkmk [dx (PD[) bs d typm c` bhkbrmft tdx dhk bs chm c` idjcr scurfm c` rmvmhum tc tamstdtm. [am PD[ systmi wds bhtrckufmk bh Bhkbd gy rmpldfbho tam Omhmrdl Vdlms [dx ldws c` mdfastdtm. Urmsmhtly bh Bhkbd, cut c` 6= Vtdtms dhk ]hbch [mrrbtcrbms, 66 drm `cllcwbho tabs hmw systmic` Vdlms [dxdtbch. [am Vtdtms/]hbch tmrrbtcrbms wabfa drm ymt tc biplmimht tam PD[ systmi drm
Dhkdidh dhk Hbfcgdr Bsldhks, Hdodldhk dhk Ldnsadkwmmp.
[am PD[ systmi c` tdxdtbch wds dkcptmk gy Bhkbdh Vtdtms dhk ]hbch [mrrbtcrbms bh tam Rmdr 755=gy rmpldfbho tam Omhmrdl Vdlms [dx Ldws wbta Hmw Pdlum Dkkmk [dx Dfts dhk tam suppcrtbhoPdlum Dkkmk [dx Wulms `cr prcpmr dkibhbstrdtbch dhk fcllmftbch c` [dx. Mdfa stdtm cr uhbchtmrrbtcry bs advbho bts cwh imtacks tc dssmss tam tdx lbdgblbty dhk fcllmftbch imtacks `rci tamkmdlmrs wac `dll uhkmr tam purvbmw c` PD[.
[am Dkibhbstrdtbch c` PD[ systmi wds uhkmrtdnmh gy tam Fciimrfbdl [dxms Kmpdrtimht c` mdfastdtm dlcho wbta tam Mxfbsm dhk ctamr bhkbrmft tdxms. @cr mdsy dhk qubfn dssmssimht c` tdxdtbchdhk prmvmhtbch c` tdx mvdsbch, tam kmpdrtimht ads bhtrckufmk tam Wmobstrdtbch Vystmi. [absWmobstrdtbch systmi c` PD[ amlps bh bkmhtb`ybho tam dssmssmms wac fcim uhkmr tam purvbmw c`PD[ dhk drm lbdglm tc fcllmft dhk pdy PD[. @cr mhfcurdobho tam Wmobstrdtbch prcfmss scimgmhm`bts cr fchfmssbchs drm obvmh tc tam kmdlmrs.
[am Wmobstmrmk kmdlmrs drm dllcwmk tc fcllmft PD[ pdydglm gy tami `rci tam biimkbdtm guymr.[amy fdh fldbi tam PD[ pdbk ch purfadsms idkm chly `rci d rmobstmrmk kmdlmr. [am uhrmobstmrmkkmdlmr fdhhct fadrom PD[ ch tam bhvcbfms, sc tam guybho kmdlmr fdhhct fldbi tam PD[ dicuht
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch ycu wbll lmdrh
[am fchfmpt c` PD[
[am Omhmrdl tmribhclcobms c` PD[
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 6/160
Bhtrckuftbch
7
pdbk ds B[F. Dlsc, tam uhrmobstmrmk kmdlmrs drm hct mlbobglm `cr dvdblbho fchfmssbchs, `cr m.o.,mxmiptbchs, wabfa drm obvmh gy tam ocvmrhimht.
[am fciimrfbdl tdx kmpdrtimht bhtrckufmk d hmw imtack c` lmvybho tdx fdllmk ds tamFcipcsb-
tbch Vfamim mspmfbdlly d`tmr fchsbkmrbho tam sidll kmdlmrs wacsm turhcvmr wds lcw dhk wmrmuhdglm tc idbhtdbh tam rmfcrks ds pmr tam rmqubrmimhts c` PD[ Dft. [amsm kmdlmrs advm tc pdy dluip sui ds PD[ ch tam sdlm vdlum c` occks. [am PD[ pdbk wbll hct gm sacwh bh tam bhvcbfms.[amy fdh dffcuht `cr tam tctdl turhcvmr dhk pdy PD[ ch tam sdim dt tam mhk c` tambr rmturh pmrbck.
@cr Dssmssbho tam PD[ lbdgblbty c` kmdlmrs, mdfa stdtm ads bhtrckufmk tam systmi c` @blbho Wmturhs`cr kb``mrmht tdx pmrbcks. [am tdx pmrbcks fculk gm Ichtaly, Tudrtmrly, Adl`-ymdrly dhk Dhhudl.Mdfa kmdlmr ads tc `blm tam Wmturh gy spmfb`ybho tam tctdl turhcvmr wabfa bs mxmiptmk ds wmll dslbdglm ̀ cr PD[ dlcho wbta tam purfadsms idkm dhk tdx pdbk ch bt wbta tam dicuht c` PD[ pdydglm crBhput tdx frmkbt fdrrbmk `crwdrk wbtabh tam stbpuldtmk pmrbck.
Omhmrdl [mribhclcobms c` PD[Bhput [dx
[abs bs tam tdx pdbk ch purfadsms
Cutput [dx
[abs bs tam tdx fadromk ch sdlms
Bhput Frmkbt
[am mxfmss dicuht c` Bhput tdx cvmr cutput tdx `cr tam furrmht pmrbck wabfa bs pmribttmk tc gm smt
c`` dodbhst Cutput tdx c` sugsmqumht pmrbcks bs tmrimk ds Bhput Frmkbt.
[BH
[dx Bkmhtb`bfdtbch Huigmr ([BH) bs tam Wmobstrdtbch Huigmr obvmh gy tam kmpdrtimht tc tamkmdlmr dt tam tbim c` Wmobstrdtbch. [abs hmmks tc gm quctmk dt dll rmqubrmk pldfms wamrm tam rmobs-trdtbch kmtdbls drm tc gm prcvbkmk.
[dx Bhvcbfm
[abs bs tam Vdlms bhvcbfm `cridt bssumk gy chm Wmobstmrmk Kmdlmr tc dhctamr. Gdsmk ch tabsBhvcbfm, B[F fdh gm fldbimk gy tam purfadsbho kmdlmr.
Wmtdbl Bhvcbfm
[am Vdlms bhvcbfm `cridt usmk `cr bhvcbfbho tam Mxmiptmk Vdlms dhk tam Vdlms idkm tc ]hrmobs-tmrmk kmdlmrs bs tmrimk ds Wmtdbl Bhvcbfm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 7/160
Bhtrckuftbch
6
Wmobstmrmk Kmdlmr
[abs tmri bs usmk tc bkmhtb`y d kmdlmr wac bs rmobstmrmk mbtamr uhkmr Pcluhtdry Wmobstrdtbch crFcipulscry Wmobstrdtbch uhkmr tam PD[ Dft. Vufa kmdlmr fdh bssum tdx bhvcbfm dhk dlsc fldbi tamtdx pdbk ch purfadsms idkm `rci ctamr rmobstmrmk kmdlmrs ds Bhput tdx frmkbt.
]hrmobstmrmk Kmdlmr
Kmdlmrs wac drm hct rmobstmrmk uhkmr tam PD[ Dft drm fdllmk ds ]hrmobstmrmk Kmdlmrs (]WK).Vufa kmdlmrs fdhhct bssum tdx bhvcbfm. [amy fdh hmbtamr Fadrom [dx hcr Fldbi Bhput [dx Frmkbt.
Uurfadsm [dx
[am [dx pdbk ch occks purfadsmk `rci uhrmobstmrmk kmdlmrs bs lbdglm tc Uurfadsm [dx. [ampurfadsm tdx bs trmdtmk ds Cutput PD[ pdydglm gy tam kmdlmr ds bt bs d lbdgblbty. Bt ads tc gm pdbk
wablm idnbho tam pdyimht tcwdrks PD[ lbdgblbty. Gdsmk ch tam Wulms dhk Wmouldtbchs, tam Bhput[dx Frmkbt fdh gm fldbimk ch tam pdyimht idkm tcwdrks Uurfadsm [dx.
Wmvmrsdl c` [dx Frmkbt
Bt rm`mrs tc tam rmvmrsdl c` bhput tdx frmkbt dlrmdky fldbimk dhk dvdblmk.
Fcipcsbtm Kmdlmrs
[am Vtdtm Ocvmrhimht idy, gy d hctb`bfdtbch bh tam C``bfbdl Odzmttm, prcvbkm `cr d sfamim c` fci-pcsbtbch, sugjmft tc tam tdx, fchkbtbchs dhk rmstrbftbchs ds idy gm prcvbkmk tamrmbh, c` tdx pdydglmgy tam kmdlmrs wac drm mhodomk bh tam gusbhmss, ds prmsfrbgmk, c` rm-smllbho dt rmtdbl, dhy occks cr
imrfadhkbsm. Kb``mrmht typms c` sfamims idy gm hctb`bmk `cr kb``mrmht fldssms c` rmtdblmrs.[am fcipcsbtbch sfamim kmpmhks ch tam typm c` gusbhmss fcvmrmk gy tam Dft. [am kmdlmrsmhodomk bh trdkbho c` occks fdh omt tam gusbhmss rmobstmrmk uhkmr fcipcsbtbch sfamim chly b`tam tctdl dhhudl turhcvmr bs hct mxfmmkbho tam spmfb`bmk [armsaclk turhcvmr lbibts. [am tdx rdtmsdrm kmfbkmk dt prm-km`bhmk `ldt rdtms (`cr m.o., 1% ch Orcss [urhcvmr). [amsm rdtms kb``mrkmpmhkbho ch tam typm c` gusbhmss.
[am Fcipcsbtbch kmdlmrs dlsc advm tam cptbch c` vcluhtdry rmobstrdtbch. ]hlbnm rmobstmrmk kmdlmrs,tam fcipcsbtm kmdlmrs hmmk hct idbhtdbh gccns c` dffcuhts dhk kcfuimhts. [amy drm dlsc hctrmqubrmk tc `cllcw rulms dhk prcfmkurms `cr bssubho tdx bhvcbfms, idbhtdbhbho stcfns mtf.
[am fcipcsbtbch kmdlmrs fdhhct fcllmft tam tdx dicuhts `rci tambr biimkbdtm rmobstmrmk/uhrmobs-tmrmk kmdlmrs. [am tdx dicuhts dlsc drm hct tc gm sacwh bh tam bhvcbfm. Vufa tdx dicuht bs
trmdtmk ds tam mxpmhkbturm bhfurrmk `cr tam gusbhmss dhk dllcwmk ds gusbhmss mxpmhkbturm.@cr mxdiplm, tam Ndrhdtdnd Pdlum dkkmk [dx, prcvbkms tadt d kmdlmr wacsm turhcvmr kcms mxfmmk`b`tmmh Ldnas `cr `cur fchsmfutbvm qudrtmrs, `cr m.o., wcrns fchtrdftcrs, actmlbmrs, frusabho uhbts c`ordhbtms mtf., fdh cpt `cr fcipcsbtbch sfamim. Dffcrkbho tc tabs fcipcsbtbch sfamim, tam rdtm c`tdx dpplbfdglm `cr ctamr tadh frusabho uhbts bs `bvm pmrfmht dhk `cr frusabho uhbts, tam tdx bs tc gmpdbk ch tam gdsbs c` frusabho idfabhms rdhobho `rci Wupmms chm ldna tc twc Ldnas ds dpplbfdglm`rci tbim tc tbim.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 8/160
Bhtrckuftbch
;
Kb``mrmhfm gmtwmmh Wmouldr dhk Fcipcsbtm Kmdlmrs
[am `cllcwbho drm tam fdsms acw tam fcipcsbtbch kmdlmrs drm kb``mrmht `rci Wmouldr Kmdlmrs:
[am Fcipcsbtbch kmdlmrs fdhhct fcllmft tdx smpdrdtmly `rci tam guymrs ds bt bs fchsbkmrmkds gusbhmss mxpmhkbturm, gut tam Wmouldr kmdlmr fdh fcllmft tdx.
[am Fcipcsbtbch kmdlmrs fdhhct fldbi tam tdx pdbk ch tambr purfadsms ds Bhput tdx frmkbtwamrmds tam rmouldr kmdlmr fdh fldbi B[F.
[am fcipcsbtbch sfamim, bs omhmrdlly hct dpplbfdglm tc tam kmdlmrs wac drm mhodomk bhBhtmr-stdtm trdkm cr fciimrfm. [am Wmouldr kmdlmrs fdh gm mhodomk bh bhtmr-stdtm trdkm.
[am kmdlmrs rmobstmrmk uhkmr Fcipcsbtbch Vfamim hmmk hct idbhtdbh gccns c` dffcuhtsdhk kcfuimhts wamh fcipdrmk tc Wmouldr kmdlmr.
@mdturms c` PD[ bh [dlly.MWU 2
[am sdlbmht `mdturms prcvbkmk `cr PD[ bh [dlly.MWU 2 drm ds `cllcws:
Tubfn, mdsy tc smtup dhk usm.
Urm-km`bhmk PD[/[dx Fldssb`bfdtbchs `cr Uurfadsm dhk Vdlm c` occks
@dfblbty tc frmdtm smpdrdtm PD[ lmkomrs wbta PD[/[dx Fldssb`bfdtbchs `cr bhput ds wmll ds cut-put PD[
@dfblbty tc prbht tdx bhvcbfm
Fciplmtm trdfnbho c` mdfa trdhsdftbch tbll omhmrdtbch c` rmturhs
Gmttmr PD[-rmturhs idhdomimht
Omhmrdtbho c` PD[ Fciputdtbch rmpcrt wbta kmtdbls pmrtdbhbho tc
[am vdlum c` trdhsdftbchs rmfcrkmk usbho tam fldssb`bfdtbchs dvdbldglm `cr PD[
Bhfrmdsm/kmfrmdsm bh bhput/cutput PD[ ch dffcuht c` dkjustimht mhtrbms idkm usbhotam PD[ Dkjustimhts dvdbldglm ch usbho tam vcufamr fldss frmdtmk `cr jcurhdl vcufamr.
PD[ Udydglm cr rm`uhkdglm
Omhmrdtbho c` “PD[ Fldssb`bfdtbch Pcufamrs’ rmpcrt `cr mdfa c` tam PD[/[dx fldssb`bfdtbchs
@dfblbty tc Krbll-kcwh tam vdrbcus PD[ fldssb`bfdtbchs `rci PD[ Fciputdtbch rmpcrt tbll tamldst lmvml c` vcufamr mhtry
Omhmrdtbho PD[ Wmturhs dhk Dhhmxurm
Ormdtmr tdx fciplbdhfm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 9/160
=
Lmssch 4: Mhdglbho PD[ bh [dlly.MWU 2
4.4 Frmdtbho d Fcipdhy
Bt tdnms d chm-tbim fch`bourdtbch bh [dlly.MWU 2, tc mhdglm PD[. Lmt us tdnm dh mxdiplm c` tam
`cllcwbho kmdlmr tc bllustrdtm tam sdim.
Mxdiplm:
I/s. Hdtbchdl [rdkmrs bs d fcipdhy mhodomk bh trdkbho c` occks gcta wbtabh dhk cutsbkm tam stdtm.Ch 4-;-7544, I/s. Hdtbchdl [rdkmrs rmobstmrs uhkmr tam PD[ Dft ds d kmdlmr c` occks.
Vtmp 4:
Lmt us frmdtm d fcipdhy dhk mhdglm PD[
Oc tc Odtmwdy c` [dlly 8 @6: Fcipdhy Bh`c. 8 Frmdtm Fcipdhy
Bh tam Fcipdhy Frmdtbch sfrmmh,4. Vpmfb̀ y Hdtbchdl trdkmrs ds tam Fcipdhy Hdim
7. Mhtmr tam Dkkrmss kmtdbls
6. Vmlmft Bhkbd bh tam Vtdtutcry Fciplbdhfm ̀ cr `bmlk
;. Vmlmft [dibl Hdku bh tam Vtdtm `bmlk
=. Mhtmr tam Ubh fckm, [mlmpachm Hc., Icgblm Hc. dhk M-Idbl kmtdbls
0. Vmt Mhdglm Dutc Gdfnup tc Rms b` rmqubrmk.
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc
Mhdglm PD[ bh [dlly.MWU 2
Frmdtm Lmkomrs wbta PD[ Fldssb`bfdtbchs
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 10/160
Mhdglbho PD[ bh [dlly.MWU 2
0
?. Vmlmft Dffcuhts wbta Bhvmhtcry bh tam Idbhtdbh `bmlk
1. Mhtmr tam ctamr rmqubrmk bh`cridtbch bh tam Fcipdhy Frmdtbch sfrmmh
[am fciplmtmkFcipdhy Frmdtbch
sfrmmh bs kbspldymk ds sacwh:
@bourm 4.4 Fcipdhy Frmdtbch sfrmmh
Urmss R cr Mhtmr tc dffmpt dhk sdvm.
4.7 Mhdglbho PD[
Oc tc Odtmwdy c` [dlly 8 @44: @mdturms 8 @6: Vtdtutcry & [dxdtbchBh tam @6: Vtdtutcry & [dxdtbch `mdturms,
4. Vmt Mhdglm Pdlum Dkkmk [dx (PD[) tc Rms
7. Vmt Vmt/Dltmr PD[ Kmtdbls tc Rms
6. [am Fcipdhy PD[ Kmtdbls sfrmmh wbll gm kbspldymk.
;. Bh tam Fcipdhy PD[ Kmtdbls sfrmmh, smlmft tam Vtdtm wamrm tam gusbhmss c` tam kmdlmr bs rmo-bstmrmk. Amrm smlmft tam Vtdtm ds [dibl Hdku. Vmlmft tam [ypm c` Kmdlmr ds Wmouldr dhk mhtmrtam Kdtm bh Wmouldr PD[ Dpplbfdglm @rci `bmlk.
[am Lbst c` Vtdtms dppmdr `cr smlmftbch chly wamh Bhkbd bs smlmftmk bh tam
Vtdtutcry fciplbdhfm `cr `bmlk. [am stdtm-spmfb`bf PD[ Fciplbdhfm bs
kmpmhkmht upch tam Vtdtm smlmftmk. Acwmvmr, bh tam fdsm c` fcipdhbms
dlrmdky mxbstbho bh [dlly.MWU 2, PD[ fdh gm mhdglmk bh @44: Vtdtutcry &
[dxdtbch `mdturms ds mxpldbhmk bh tam hmxt smssbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 11/160
Mhdglbho PD[ bh [dlly.MWU 2
?
=. ]hkmr Dkkbtbchdl Bh`cridtbch smftbch, hmw `bmlks advm gmmh bhtrckufmk tc spmfb`y tam kmtdblspmrtdbhbho tc Dssmssimht Fbrflm, Kbvbsbch, Drmd Fckm, Bipcrt Mxpcrt Fckm, Dutacrbsmkgy, Dutacrbsmk pmrsch, Vtdtus/Kmsbohdtbch dhk Uldfm. [am kmtdbls mhtmrmk bh tamsm `bmlks
wbll gm fdpturmk bh tam Urbht Wmpcrt sfrmmh c` Wmturh @cri dhk Dhhmxurms ds pmr rmqubrm-imht.
@bourm 4.7 PD[ Kmtdbls sfrmmh
0. Vpmfb`y tam kmtdbls bh PD[ [BH (Wmouldr), Bhtmr-stdtm Vdlms [dx Huigmr dhk UDH / Bhfcim -[dx Huigmr .
[am kmtdbls mhtmrmk/ickb`bmk idhudlly bh tam `bmlks c` Urbht Wmpcrt sfrmmh c`
Wmturh @cri dhk Dhhmxurms wbll gm fdpturmk bh tam `cris ds d chm-tbim
imdsurm. Ch mxbtbho tam sfrmmh, tam tmipcrdrbly ickb`bmk kmtdbls wbll hct gm
sdvmk. Mvmry tbim tam rmpcrt bs omhmrdtmk, tam bh`cridtbch mhtmrmk bh tam
Fcipdhy PD[ Kmtdbls sfrmmh c` @6: Vtdtutcry & [dxdtbch @mdturms wbll gm
kbspldymk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 12/160
Mhdglbho PD[ bh [dlly.MWU 2
1
Mhtmr tam UDH/Bhfcim ‖ [dx Hc
@bourm 4.6 @6: Vtdtutcry & [dxdtbch @mdturms
?. Urmss Mhtmr tc dffmpt dhk sdvm.
4.7.4 Tubfn Vmtup
Tubfn Vmtup bs d hmw ̀ mdturm gmbho bhtrckufmk wbta [dlly.MWU 2. [abs bs d Vbholm _bhkcw VtdtutcryIdstmrs Fch`bourdtbch sfrmmh wabfa oubkms bh fch`bourbho dll tam stdtutcry idstmrs (Dffcuhts/Bhvmhtcry/Pcufamr [ypms) rmqubrmk `cr tam m``mftbvm usm c` Pdlum Dkkmk [dx.
Flbfn ch Tubfn Vmtup cptbch bh Odtmwdy c` [dlly. Vmlmft Pdlum Dkkmk [dx tc smtup tam idstmrsrmqubrmk `cr Pdlum Dkkmk [dx. Bt fchsbsts c` Fcipdhy Vmtup tc smlmft tam Vtdtm, [ypm c` Kmdlmrdhk mhtmr tam PD[ @cri spmfb`bf bh`cridtbch c` tam smlmftmk Vtdtm bh Dkkbtbchdl Bh`cridtbchsmftbch. [am idstmrs spmfb`bf tc PD[ prcvbkmk bh tabs smtup bs obvmh gmlcw:
Lmkomrs `cr Vdlms dhk Kbrmft/Bhkbrmft Bhfcims
Lmkomr `cr Uurfadsms, Bhkbrmft/Kbrmft Mxpmhsms dhk `bxmk dssmt trmdtmk ds Fdpbtdl Occks [dx Lmkomr `cr PD[ dhk FV[.
PD[ Fciickbty `cr tdoobho tc stcfn btmi dhk rm`lmftbho bh @cris.
Udrty lmkomrs `cr prcvbkbho PD[ dhk Bhtmrstdtm Vdlms [dx Huigmrs
Dkkbtbchdl lmkomrs `cr dppcrtbchmk dhk smpdrdtmly fadromk mxpmhsms.
Vtcfn Btmi tc gm usmk wablm rmfcrkbho trdhsdftbchs dttrdftbho PD[
Pcufamr Fldss `cr Jcurhdl Pcufamr dhk fch`bourbho Vdlms Pcufamr [ypm ds [dx Bhvcbfm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 13/160
2
Lmssch 7: Urcfmssbho Uurfadsms & Vdlms Mhtrbms
D PD[ rmobstmrmk kmdlmr, wablm purfadsbho occks wbtabh tam stdtm pdys Bhput PD[ dhk fadroms
Cutput PD[ dt tam tbim c` sdlms ch tam dssmssdglm vdlum c` tdxdglm occks. Dt tam mhk c` mdfaichta tamy drm rmqubrmk tc fciputm Bhput PD[ pdbk ch purfadsms idkm kurbho tam ichta dhkCutput PD[ pdydglm ch sdlms kurbho tam ichta. B` tam PD[ pdydglm bs icrm tadh tam Bhput PD[pdbk ch purfadsms, tam kb``mrmhfm bs pdydglm tc tam ocvmrhimht cr bh fdsm wamrm tam Bhput PD[pdbk ch purfadsms bs bh mxfmss c` Cutput PD[ pdydglm kurbho tam ichta, tam mxfmss PD[ pdbk bsfdrrbmk `crwdrk tc tam hmxt ichta.
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc
Wmfcrk Uurfadsm dhk Vdlms trdhsdftbchs dt kb``mrmht PD[ rdtms
Wmfcrk trdhsdftbchs wbta dkkbtbchdl mxpmhsms
Wmfcrk trdhsdftbchs usbho Frmkbt Hctm dhk Kmgbt Hctm
Omhmrdtm [dx Bhvcbfm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 14/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
45
7.4 [dxdglm Uurfadsms dhk Vdlms
7.4.4 Uurfadsm c` [dxdglm Occks
Mxdiplm 4:
Ch 7-;-7544, Hdtbchdl [rdkmrs purfadsmk tam `cllcwbho btmis `rci Mxfml [rdkmrs vbkm bhvcbfmhuigmr 54:
Dh dicuht c ̀e =,555 wds pdbk ds pdfnbho fadroms wabfa wds bhflukmk bh tam bhvcbfm.
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Frmdtbho Lmkomrs
b. Uurfadsm Lmkomr
[c frmdtm d Uurfadsm Lmkomr
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm
4. Mhtmr tam Hdim ds Uurfadsms E 4%
7. Vmlmft Uurfadsm Dffcuhts ds tam dffcuht orcup bh tam ]hkmr `bmlk
6. Vmt Bhvmhtcry vdlums drm d``mftmk tc Rms
;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[ Fciickbty Fckm
Oclk Jmwmllmry 2 75,555 4,15,555 4% 457
OB Ubpms 405 4=5 7;,555 7% 7455
Bhsuldtcrs 4=5 675 ;1,555 ;% 7502
Vbln @dgrbfs 45 =,555 =5,555 ;% 747?
Pdfuui Flmdhmr 1 4=,555 4,75,555 47.=% 672
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 15/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
44
=. Vmlmft Uurfadsms E 4% ds tam PD[/[dx Fldss `rci tam lbst c` PD[/[dx Fldss ds sacwh:
@bourm 7.4 Uurfadsm Lmkomr ‖ ]smk Bh PD[ Wmturhs
0. Urmss Mhtmr tc rmturh tc tam Uurfadsms E 4% lmkomr frmdtbch sfrmmh dhk smt tam cptbch ]sm`cr Dssmssdglm Pdlum Fdlfuldtbch tc Hc
@bourm 7.7 Uurfadsm Lmkomr ‖ Fciplmtmk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 16/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
47
?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vbibldrly, frmdtm tam `cllcwbho purfadsm lmkomrs:
bb. Bhput PD[ ch Uurfadsm Lmkomr [c frmdtm dh Bhput PD[ lmkomr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomrs 8 Frmdtm
4. Mhtmr tam Hdim ds Bhput PD[ E 4%
7. Vmlmft Kutbms & [dxms ds tam orcup hdim bh tam ]hkmr `bmlk
6. Vmlmft PD[ `rci tam [ypm c` Kuty/[dx lbst bh tam `bmlk [ypm c` Kuty/[dx
;. Vmt tam PD[ Vug [ypm ds Bhput PD[
Bh tam PD[/[dx fldss sfrmmh, tam Dftbvdtmk @rci fcluih wbll kbspldy tam
kdtm c` dftbvdtbch c` pdrtbfuldr fldssb`bfdtbch bh tam furrmht `bhdhfbdl ymdr.[am Kmdftbvdtmk @rci fcluih wbll sacw tam kdtm c` kmdftbvdtbch brrm-spmftbvm c` tam `bhdhfbdl ymdr.
Bh crkmr tc usm tam sdim purfadsm lmkomr ds dkkbtbchdl lmkomr, tam cptbch]sm `cr Dssmssdglm Pdlum Fdlfuldtbch hmmks tc gm smt tc Rms d`tmr kbs-dglbho Bhvmhtcry vdlums drm d``mftmk tc dppcrtbch tam dkkbtbchdl dicuhttcwdrks dssmssdglm vdlum dhk tdx dicuht.
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀crDssmssdglm
Pdlum Fdlfuldtbch
Uurfadsms E7%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms E 7% Hc
Uurfadsms E;%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms E ;% Hc
Uurfadsms E47.=%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms E 47.=% Hc
[am `bmlk - PD[ Vug [ypm bs bhtrckufmk bh lmkomr idstmrs orcupmk uhkmr
Kutbms & [dxms wbta [ypm c` Kuty/[dx ds PD[ . Gdsmk ch smlmftbch c` PD[
Vug [ypm ds Bhput PD[ cr Cutput PD[ , tam PD[/[dx fldssb`bfdtbchs drm lbstmkbh PD[/[dx Fldss `bmlk. Dlsc tam PD[ pdydglm dicuht omts dutc fdlfuldtmk bh
Udyimht vcufamr ch usbho Vtdt Udyimht gdsmk ch tam PD[ Vug [ypm
smlmftmk bh lmkomr idstmr.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 17/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
46
=. Vmlmft Bhput PD[ E 4% bh tam PD[/[dx Fldss `bmlk `rci tam PD[/[dx Fldss lbst kbspldymk
@bourm 7.6 Bhput PD[ ‖ PD[/[dx Fldss Vmlmftbch
0. [am cptbch Bhvmhtcry vdlums drm d``mftmk bs smt tc Hc gy km`dult
?. [am Umrfmhtdom c` Fdlfuldtbch dhk Imtack c` Fdlfuldtbch wbll gm kbspldymk gdsmk ch tamPD[/[dx Fldss smlmftmk
1. Vmlmft tam rmqubrmk Wcuhkbho Imtack `rci tam lbst kbspldymk
2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vbibldrly, frmdtm tam `cllcwbho bhput PD[ lmkomrs:
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[Vug[ypm
PD[/[dxFldss
Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtack c`Fdlfuld-
tbch
Bhput PD[E 7% Kutbms& [dxms PD[ BhputPD[ Bhput PD[E 7% Hc 7% Ch PD[Wdtm
Bhput PD[E ;%
Kutbms& [dxms
PD[ BhputPD[
Bhput PD[E ;%
Hc ;% Ch PD[Wdtm
Bhput PD[E 47.=%
Kutbms& [dxms
PD[ BhputPD[
Bhput PD[E 47.=%
Hc 47.=% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 18/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
4;
bbb. Udfnbho Fadroms
[c frmdtm d lmkomr `cr pdfnbho fadroms,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm4. Mhtmr tam Hdim ds Udfnbho Fadroms
7. Vmlmft Kbrmft Mxpmhsms ds tam orcup hdim bh tam ]hkmr `bmlk
6. [am cptbch Bhvmhtcry vdlums drm d``mftmk bs smt tc Hc gy km`dult
;. Vmt tam cptbch ]sm ̀ cr Dssmssdglm Pdlum Fdlfuldtbch tc Rms
=. Bh tam Dppcrtbch ̀ cr ̀ bmlk smlmft PD[ dhk smt tam Imtack c` Dppcrtbch tc Gdsmk ch Tudhtbty
@bourm 7.; Udfnbho Fadroms Lmkomr
0. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 19/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
4=
bv. Frmdtbho d Vuhkry Frmkbtcr Lmkomr
[c frmdtm d Vuhkry Frmkbtcr (Vupplbmr) lmkomr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomr 8 Frmdtm
Flbfn ch @47: Fch`bourm guttch dhk smt tam ̀ bmlk ]sm DKKWMVVMV ̀ cr Lmkomr Dffcuhts tc Rms.
Bh tam Lmkomr frmdtbch sfrmmh,
4. Mhtmr tam Hdim ds Mxfml [rdkmrs
7. Vmlmft Vuhkry Frmkbtcrs bh tam ]hkmr `bmlk
6. Vmt Idbhtdbh gdldhfms gbll-gy-gbll tc Rms dhk mhtmr tam Km`dult Frmkbt Umrbck b` dhy
;. Bh tam Idblbho Kmtdbls smftbch
[am Hdim wbll gm kbspldymk ds Mxfml [rdkmrs
Mhtmr tam Dkkrmss kmtdbls
Vmlmft tam Vtdtm ds [dibl Hdku dhk mhtmr tam UBH Fckm
Bh tam lmkomrs orcupmk uhkmr Kbrmft/Bhkbrmft Mxpmhsms, Kbrmft/Bhkbrmft
Bhfcims, Uurfadsm Dffcuhts dhk Vdlms Dffcuhts, tam `bmlks ]sm `cr
Dssmssdglm Pdlum Fdlfuldtbch wbll gm kbspldymk. Ch mhdglbho tabs `bmlk, tam
cptbchs Dppcrtbch `cr dhk Imtack c` Dppcrtbch wbll gm kbspldymk. Bh tam
Dppcrtbch `cr `bmlk:
[am cptbch PD[ wbll gm kbspldymk wamh chly PD[ `mdturm bs mhdglmk.
Mxfbsm & PD[ dhk PD[ wbll gm kbspldymk ch mhdglbho gcta Mxfbsm dhkPD[ `mdturms.
Ch smlmftbho tam Imtack c` Dppcrtbch ds PD[ , tam vdlum c` tamsm lmkomrs
dppcrtbchmk tcwdrks dssmssdglm vdlum wbll gm fchsbkmrmk `cr PD[ fdlfuldtbch.
Ch smlmftbho tam Imtack c` Dppcrtbch ds Mxfbsm & PD[ , tam vdlum c` tamsm
lmkomrs dppcrtbchmk tcwdrks dssmssdglm vdlum wbll gm usmk `cr Mxfbsm dhkPD[ fdlfuldtbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 20/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
40
=. Bh tam [dx Bh`cridtbch smftbch mhtmr tam UDH / B[ huigmr dhk mhdglm Vmt/Dltmr PD[ Kmtdbls`bmlk ds sacwh:
@bourm 7.= Vuhkry Frmkbtcr ‖ Mxfml [rdkmrs
0. Bh tam PD[ Kmtdbls sfrmmh, mhtmr tam [BH/Vdlms [dx Huigmr ds sacwh:
@bourm 7.0 PD[ Kmtdbls ‖ Vuhkry Frmkbtcr Lmkomr
?. Dffmpt tam PD[ Kmtdbls sfrmmh
1. Dffmpt tam Vuhkry Frmkbtcr Lmkomr Frmdtbch sfrmmh.
v. Frmdtbho PD[ Fciickbty
[c frmdtm d PD[ Fciickbty
Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 PD[ Fciickbty 8 Frmdtm
4. Mhtmr tam Hdim c` PD[ Fciickbty ds Jmwmllmry
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 21/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
4?
7. Bh tam ]smk `cr `bmlk, smlmft PD[
@bourm 7.? PD[ Fciickbty Frmdtbch ‖ PD[
6. Bh tam PD[ smftbch, mhtmr tam Fciickbty Fckm, Vfamkulm Huigmr dhk Vfamkulm VmrbdlHuigmr ds sacwh:
@bourm 7.1 PD[ Fciickbty Frmdtbch sfrmmh
;. Mhtmr tam Hctms b` rmqubrmk dhk dffmpt tam PD[ Fciickbty Frmdtbch sfrmmh.
Bh tam Bhvmhtcry Bh`c. imhu, tam fciickbty fckm cr tdrb`` fldssb`bfdtbch fdh
gm frmdtmk `rci:
PD[ Fciickbty sug-imhu ̀ cr PD[ mhdglmk fcipdhbms
[drb``/PD[ Fciickbty sug-imhu `cr fcipdhbms bh wabfa gcta PD[ dhkMxfbsm `mdturm/mxfbsm rulms `cr bhvcbfbho bs mhdglmk.
Bh Fciickbty Frmdtbch sfrmmh, tam AVH fckm fdh gm mhtmrmk chly wamh tam
]smk `cr cptbch bs smlmftmk ds Gcta cr Mxfbsm chly. B` PD[ bs smlmftmk, tam
furscr wbll snbp tam AVH Fckm dhk prcipt `cr bh`cridtbch uhkmr PD[ kmtdbls
smftbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 22/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
41
Vbibldrly, frmdtm tam `cllcwbho PD[ Fciickbtbms:
vb. Vtcfn Btmis
[c frmdtm d stcfn btmi,
Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Frmdtm
4. Mhtmr tam Hdim ds Oclk Jmwmllmry
7. Vmlmft tam orcup ds Urbidry bh tam ]hkmr `bmlk
6. Vmlmft tam uhbt c` imdsurmimht ds Hcs bh tam ]hbts `bmlk. ([am ]hbt c` Imdsurm fdh gm frm-dtmk gy usbho tam nmy fcigbhdtbch Dlt+F bh tam ]hbts `bmlk)
;. Bh tam Fciickbty `bmlk, smlmft tam PD[ Fciickbty ds Oclk Jmwmllmry.
[am PD[ Fciickbty Fckm wbll dlsc gm kbspldymk dlcho wbta tam Fciickbty Hdim bh tam Lbst c`PD[ Fciickbtbms ds sacwh:
@bourm 7.2 Vtcfn Btmi Frmdtbch ‖ Vmlmftbch c` PD[ Fciickbty
Vl.Hc. Hdim ]smk @cr
PD[
FciickbtyFckm
Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 O B Ubpms PD[ 7455 @brst Vfamkulm ‖ Udrt G 455
7 Bhsuldtcrs PD[ 7502 @brst Vfamkulm ‖ Udrt G 02
6 Pdfuui Flmdhmrs PD[ 672 @brst Vfamkulm ‖ Udrt F 71
; Vbln @dgrbfs PD[ 747? @brst Vfamkulm ‖ Udrt G 47?
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 23/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
42
=. Mhtmr tam Wdtm c` PD[ ds 4%. [am fciplmtmk stcfn btmi frmdtbch sfrmmh kbspldys ds sacwh:
@bourm 7.45 Vtcfn Btmi Frmdtbch sfrmmh
0. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vbibldrly, frmdtm tam ctamr stcfn btmis ds pmr tam kmtdbls obvmh gmlcw:
Vl. Hc Hdim ]hkmr ]hbtsPD[ Kmtdbls
Fciickbty Wdtm c` PD[
4 O B Ubpms Urbidry Hcs O B Ubpms 7%
7 Bhsuldtcrs Urbidry Hcs Bhsuldtcrs ;%
6 Vbln @dgrbfs Urbidry Hcs Vbln @dgrbfs ;%
; Pdfuui Flmdhmrs Urbidry Hcs Pdfuui Flmdhmrs 47.=%
Bh tam Vtcfn Btmi idstmr c` d fcipdhy mhdglmk chly `cr PD[, tam furscr wbll
snbp tam [drb`` Fldssb`bfdtbch `bmlk dhk prcipt `cr mhtmrbho tam Wdtm c` Kuty
dhk smlmftbch c` Fciickbty uhkmr PD[ Kmtdbls smftbch.
[am fciickbty fckm wbll gm fdpturmk bh tam PD[ Dhhmxurms gdsmk ch tam
smlmftbch idkm `rci tam:
Lbst c` [drb`` Fldssb`bfdtbchs (ch mhdglbho Mxfbsm dhk PD[) c` [drb``/PD[Fciickbty sfrmmh
Lbst c` PD[ Fciickbtbms c` PD[ Fciickbty sfrmmh
[am AVH fckm wbll hct gm fdpturmk bh tam Dhhmxurms.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 24/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
75
Vtmp 7:
Lmt us hcw mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2
[c frmdtm Uurfadsm Pcufamr,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm
Bh @47: Uurfadsm Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tcHc
4. Vmlmft Ds Bhvcbfm ickm (usm nmy fcigbhdtbch Ftrl+P b` tam sfrmmh bs kbspldymk bh vcufamrickm. [am bhvcbfm ickm wbll gm kbspldymk)
7. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
6. Vmlmft Mxfml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
;. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
=. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
0. Mhtmr tam Tudhtbty ds 2 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
?. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 4% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 4%
1. Vmlmft tam hmxt stcfn btmi ds O B Ubpms. Mhtmr tam Tudhtbty ds 405 dhk Wdtm ds 4=5
2. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 7% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 7%
45. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 4=5 dhk Wdtm ds 675
44. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;%
47. Vmlmft tam hmxt stcfn btmi ds Vbln @dgrbfs. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds =,555
46. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;%
4;. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 4=,555
4=. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%
40. Vmlmft Udfnbho Fadroms lmkomr dhk mhtmr tam dicuht ds =,555
4?. Vmlmft tam lmkomrs Bhput PD[ E 4%, Bhput PD[ E 7%, Bhput PD[ E ;% dhk Bhput PD[ E47.=% dhk tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 25/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
74
41. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls tc Rms
@bourm 7.44 Uurfadsm Bhvcbfm ‖ Vacw Vtdtutcry Kmtdbls
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 26/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
77
42. Urmss Mhtmr tc vbmw tam Vtdtutcry Kmtdbls sfrmmh
@bourm 7.47 Uurfadsm Bhvcbfm ‖ Vtdtutcry Kmtdbls sfrmmh
75. Dffmpt tam Vtdtutcry Kmtdbls sfrmmh74. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
77. Mhtmr tam Hdrrdtbch b` rmqubrmk
76. Dffmpt tam Uurfadsm Bhvcbfm.
Bh d trdhsdftbch wamrm Fdsa Lmkomr bs smlmftmk bh tam Udrty‒s D/f Hdim`bmlk, tam rmqubrmk pdrty lmkomr fdh gm smlmftmk bh tam Vupplmimhtdry Kmtdblssfrmmh gy usbho tam Dlt+I: Udrty Lbst guttch. Ch smlmftbho tam pdrty lmkomr,tam Dkkrmss dhk tam [BH/Vdlms [dx Huigmr wbll gm fdpturmk `rci tam lmkomridstmr dhk kbspldymk. [am [BH dhk dkkrmss wbll gm kbspldymk bh Dhhmxurm B dhk BB .
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 27/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
76
7.4.7 Uurfadsm Wmturhs
Bh fdsms wamrm tam purfadsbho kmdlmr ads rmturhmk tam occks tc tam smllmr `cr dhy rmdsch, tam
bhput tdx frmkbt dlrmdky fldbimk ch tam purfadsm gy tam kmdlmr sadll gm lbdglm tc rmvmrsdl c` tdxfrmkbt ch sufa occks rmturhmk, bh tam idhhmr ds idy gm prmsfrbgmk.
Mxdiplm 7:
Ch ;-;-7544, I/s Hdtbchdl [rdkmrs rmturhmk 45 kdidomk bhsuldtcrs wcrta e 675 mdfa tc Mxfml[rdkmrs dodbhst tam purfadsm kdtmk 4-;-7544 vbkm bhvcbfm huigmr 54.
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm d kmgbt hctm `cr purfadsm rmturhs,
Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms, mhdglm tam `cllcwbho cptbchs:
]sm Kmgbt/Frmkbt Hctms
]sm Bhvcbfm ickm `cr Kmgbt Hctms
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@2: Kmgbt Hctm
Bh @47: Kmgbt Hctm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms
4. Urmss tam tcoolm nmy Ftrl+P tc smlmft tam cptbch Ds Bhvcbfm.
7. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk.
6. Vmlmft tam Uurfadsm Wmturhs Cr Wmjmftmk `ldo ̀ rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk@cr
;. Vmlmft Mxfml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts=. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
0. Vmlmft Uurfadsms E ;% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.
?. Ch smlmftbho tam Uurfadsms E ;% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Uurfadsms E ;%
1. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 45, tamWdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly
2. Vmlmft Bhput PD[ E ;% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
45.[am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 28/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
7;
47. Mhtmr tam Hdrrdtbch, b` rmqubrmk
@bourm 7.46 Kmgbt Hctm ‖ Uurfadsm Wmturhs
46. Urmss R cr Mhtmr tc dffmpt tam vcufamr.
7.4.6 Vdlm c` [dxdglm Occks
Mxdiplm 6:
Ch =-;-7544, Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Idrvml [rdkmrs vbkm bhvcbfm huigmrV54:
Dh dicuht c ̀e 45,555 wds fadromk ds pdfnbho fadroms wabfa wds bhflukmk bh tam bhvcbfm.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[ Fciickbty Fckm
Oclk Jmwmllmry ; 77,=55 25,555 4% 457
OB Ubpms ?5 ;55 71,555 7% 7455
Bhsuldtcrs 0= =55 67,=55 ;% 7502
Pdfuui Flmdhmr = 4?,=55 4,;5,555 47.=% 672
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 29/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
7=
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Frmdtbho Lmkomrs
b. Vdlms Lmkomr
[c frmdtm d sdlms Lmkomr
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm
4. Mhtmr tam Hdim ds Vdlms E 4%
7. Vmlmft Vdlms Dffcuhts ds tam dffcuht orcup bh tam ]hkmr `bmlk
6. Vmt Bhvmhtcry vdlums drm d``mftmk tc Rms
;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh
@bourm 7.4; Vdlms Lmkomr ‖ ]smk Bh PD[ Wmturhs
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 30/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
70
=. Vmlmft Vdlms E 4% ds tam PD[/[dx Fldss `rci tam lbst c` PD[/[dx Fldss
@bourm 7.4= Vdlms Lmkomr ‖ PD[/[dx Fldss Vmlmftbch
0. Urmss Mhtmr tc rmturh tc tam Vdlms E 4% lmkomr frmdtbch sfrmmh?. Vmt tam cptbch ]sm ̀ cr Dssmssdglm Pdlum Fdlfuldtbch tc Hc
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vbibldrly, frmdtm tam `cllcwbho purfadsm lmkomrs:
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Vdlms E 7% Vdlms Dffcuhts
Rms Rms Vdlms E 7% Hc
Vdlms E ;% Vdlms Dffcuhts
Rms Rms Vdlms E ;% Hc
Vdlms E 47.=% Vdlms Dffcuhts
Rms Rms Vdlms E 47.=% Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 31/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
7?
bb. Cutput PD[ ch Vdlms Lmkomr
[c frmdtm dh Cutput PD[ lmkomr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomrs 8 Frmdtm4. Mhtmr tam Hdim ds Cutput PD[ E 4%
7. Vmlmft Kutbms & [dxms ds tam orcup hdim bh tam ]hkmr `bmlk
6. Vmlmft PD[ `rci tam [ypm c` Kuty/[dx lbst bh tam `bmlk [ypm c` Kuty/[dx
;. Vmlmft tam PD[ Vug [ypm ds Cutput PD[
=. Vmlmft Cutput PD[ E 4% bh tam PD[/[dx Fldss `bmlk `rci tam PD[/[dx Fldss lbst kbspldymk
@bourm 7.40 Cutput PD[ ‖ PD[/[dx Fldss Vmlmftbch
0. [am cptbch Bhvmhtcry vdlums drm d``mftmk bs smt tc Hc gy km`dult
?. [am Umrfmhtdom c` Fdlfuldtbch dhk Imtack c` Fdlfuldtbch wbll gm kbspldymk gdsmk ch tamPD[/[dx Fldss smlmftmk
1. Vmlmft tam rmqubrmk Wcuhkbho Imtack `rci tam lbst kbspldymk2. Dffmpt tc sdvm tam cutput PD[ Lmkomr.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 32/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
71
Vbibldrly, frmdtm tam `cllcwbho cutput PD[ lmkomrs:
bbb. Frmdtbho [dx Bhvcbfm
[c frmdtm d [dx Bhvcbfm,
Oc tc Odtmwdy c` [dlly 8 Dffcuht Bh`c. 8 Pcuamr [ypms 8 Frmdtm
4. Mhtmr tam Hdim ds [dx Bhvcbfm.
7. Vmlmft [ypm c` Pcufamr ds Vdlms dhk mhtmr tam Dggrmvbdtbch `cr bt ds pmr rmqubrmimht.
6. Vmt Bs [dx Bhvcbfm tc Rms.
;. Wmtdbh tam ctamr km`dult `bmlks.
=. Dffmpt tam [dx Bhvcbfm Pcufamr [ypm.
bv. Frmdtbho d Vuhkry Kmgtcr Lmkomr
[c frmdtm d Vuhkry Kmgtcr (Fustcimr) lmkomr,Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Lmkomr 8 Frmdtm
Flbfn ch @47: Fch`bourm guttch dhk smt tam ̀ bmlk ]sm DKKWMVVMV ̀ cr Lmkomr Dffcuhts tc Rms.
Bh tam Lmkomr frmdtbch sfrmmh,
4. Mhtmr tam Hdim ds Idrvml [rdkmrs
7. Vmlmft Vuhkry Kmgtcrs bh tam ]hkmr `bmlk
6. Vmt Idbhtdbh gdldhfms gbll-gy-gbll tc Rms dhk mhtmr tam Km`dult Frmkbt Umrbck b` dhy
;. Bh tam Idblbho Kmtdbls smftbch
[am Hdim wbll gm kbspldymk ds Idrvml [rdkmrs
Mhtmr tam Dkkrmss kmtdbls
Vmlmft tam Vtdtm ds [dibl Hdku dhk mhtmr tam UBH Fckm
Hdim ]hkmr
Orcup
[ypm c`
Kuty/[dx
PD[
Vug[ypm
PD[/[dx
Fldss
Bhvmhtcry
vdlums drmd``mftmk
Umrfmht-
dom c` Fdl-fuldtbch
Imtack
c` Fdl-fuldtbch
Cutput PD[E 7%
Kutbms& [dxms
PD[ CutputPD[
CutputPD[ E 7%
Hc 7% Ch PD[Wdtm
Cutput PD[E ;%
Kutbms& [dxms
PD[ CutputPD[
CutputPD[ E ;%
Hc ;% Ch PD[Wdtm
Cutput PD[E 47.=%
Kutbms& [dxms
PD[ CutputPD[
Cutput PD[E 47.=%
Hc 47.=% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 33/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
72
=. Bh tam [dx Bh`cridtbch smftbch mhtmr tam UDH huigmr dhk mhdglm Vmt/Dltmr PD[ Kmtdbls
@bourm 7.4? Vuhkry Kmgtcr ‖ Idrvml [rdkmrs
0. Mhtmr tam [BH/Vdlms [dx Huigmr
@bourm 7.41 Idrvml [rdkmrs ‖ PD[ Kmtdbls
?. Dffmpt tam PD[ Kmtdbls sfrmmh
1. Dffmpt tam Vuhkry Kmgtcr lmkomr.
Vtmp 7:
Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d tdx bhvcbfm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tamPcufamr [ypm
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk, b` rmqubrmk.
7. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 34/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
65
6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh
;. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds ; dhk Wdtm ds 77,=55. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 4% ̀ rci tam Lbst c` Lmkomr Dffcuhts. [amPD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 4%
?. Vmlmft tam hmxt stcfn btmi ds O B Ubpms. Mhtmr tam Tudhtbty ds ?5 dhk Wdtm ds ;55
1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 7% ̀ rci tam Lbst c` Lmkomr Dffcuhts. [amPD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 7%
2. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 0= dhk Wdtm ds =55
45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E ;% `rci tam Lbst c` Lmkomr Dffcuhts.[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E ;%
44. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 4?,=55
47. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms E 47.=% `rci tam Lbst c` Lmkomr Dffcuhts.[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms E 47.=%
46. Vmlmft Udfnbho Fadroms lmkomr dhk mhtmr tam dicuht ds 45,555
4;. Vmlmft tam lmkomrs Cutput PD[ E 4%, Cutput PD[ E 7%, Cutput PD[ E ;% dhk CutputPD[ E 47.=% dhk tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
4=. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls ds Rms
@bourm 7.42 Vdlms Bhvcbfm ‖ Vacw Vtdtutcry Kmtdbls @bmlk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 35/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
64
40. Bh tam Vtdtutcry Kmtdbls flbfn ch Dlt+@4: Kmtdblmk ickm dhk tam sfrmmh kbspldys ds sacwh:
@bourm 7.75 Vdlms Bhvcbfm ‖ Vtdtutcry Kmtdbls sfrmmh
4?. Dffmpt tam Vtdtutcry Kmtdbls sfrmmh41. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
42. Mhtmr tam Hdrrdtbch b` rmqubrmk dhk dffmpt tam sdlms bhvcbfm.
75. Urmss Uo ]p nmy tc vbmw tam sdlms bhvcbfm bh dltmrdtbch ickm
74. Urmss @44: @mdturms 8 @4: Dffcuhtbho @mdturms dhk smt Mhdglm Fcipdhy Lcoc tc Rms. Bhtam FIU FcipdhyLcoc Udta sfrmmh, mhtmr tam pdta c` tam fcipdhy lcoc bh Lcfdtbch c` Lcoc`bmlk wbta tam hdim c` tam bidom dhk `blm mxtmhsbch, `cr m.o., F:\[dlly.MWU2\Lcoc.jpo
77. Dffmpt tam @4: Dffcuhtbho @mdturms dhk prmss Dlt+U tc prbht tam bhvcbfm.
76. Flbfn @47: Fch`bourm. Bh tam Bhvcbfm Urbht Fch`bourdtbch, smt tam cptbchs ds obvmh gmlcw:
Urbht Fcipdhy Lcoc tc Rms tc prbht tam fcipdhy lcoc bh tam tdx bhvcbfm. [am Lcfdtbch c`Lcoc `bmlk wbll kbspldy tam lcoc pdta mhtmrmk bh tam @4: Dffcuhtbho @mdturms sfrmmh sc
dffmpt tam sdim. Urbht PD[/FV[ Dhdlysbs c` Btmis tc Rms tc kbspldy tam PD[ Dicuht fadromk bh wcrks.
Urbht PD[/FV[ % Fcluih tc Rms tc kbspldy tam pmrfmhtdom-wbsm grmdnup c` PD[ rdtm dhkdicuht fcluihs dlcho wbta Dssmssdglm vdlum
Urbht Gdsm Furrmhfy Vyigcl `cr [ctdl tc Rms tc kbspldy tam syigcl gm`crm tam tctdldicuht.
7;. [am rmidbhbho `bmlks fdh gm fch`bourmk ds pmr rmqubrmimht.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 36/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
67
[am prbht prmvbmw c` tam tdxdglm sdlms bhvcbfm kbspldys ds sacwh:
@bourm 7.74 Urbht Urmvbmw c` Vdlms Bhvcbfm
@cr prbhtbho tam Fcipdhy lcoc mhsurm tadt tam lcoc sbzm bs c` 20 x 15 pbxmls.
B` bt bs hct c` tabs kbimhsbch, cpmh tam lcoc bh IV Udbht dpplbfdtbch, flbfn ch
Acim 8 Wmsbzm. Bh tam rmsbzm wbhkcw, smlmft pbxmls, uhfamfn Idbhtdbh
Dspmft Wdtbc dhk mhtmr tam pbxmls `cr Acrbzchtdl ds 20 dhk Pmrtbfdl ds 15 .
Flbfn ch CN tc dffmpt. Fcpy tam rmsbzmk lcoc bh tam Lcoc `blm pdta dhk tamh
prbht tam bhvcbfm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 37/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
66
7.4.; IWU Gdsmk Vdlms
Mxdiplm ;:
Ch 0-;-7544, Hdtbchdl [rdkmrs sclk 00 hcs c` O B Ubpms (prbfmk dt e ;55) tc Idrvml [rdkmrs vbkmbhvcbfm huigmr V57 `cr IWU rdtm c ̀e 6=5.
Vtmp 4:
Lmt us ickb`y tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Vtcfn Btmi - O B Ubpms
Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Dltmr 8 O B Ubpms
Urmss @47: Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Rms. Dffmpt tam @47: VtcfnBtmi Fch`bourdtbch dhk stcfn btmi dltmrdtbch sfrmmh.
Vtmp 7:
Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d tdx bhvcbfm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tamPcufamr [ypm
Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk, b` rmqubrmk.
7. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts.
6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh.
;. Vmlmft Vdlms E 7% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.=. Ch smlmftbho tam Vdlms E 7% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E 7%
0. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 00, tamWdtm dppmdrs ds ;55 dhk Dicuht wbll gm kbspldymk dutcidtbfdlly.
?. Bh IWU/Idrobhdl `bmlk, mhtmr e 6=5.
1. Vmlmft Cutput PD[ E 7% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk gdsmk ch IWU rdtm(00 * 6= 9 76,455 * 7/455 9 ;07).
2. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
45. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 38/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
6;
44. Mhtmr tam Hdrrdtbch b` rmqubrmk.
@bourm 7.77 Vdlms ‖ IWU Gdsmk
47.Urmss R cr Mhtmr tc dffmpt tam vcufamr._ablm prbhtbho tam bhvcbfm prmss @47: Fch`bourm dhk smt Urbht IWU/Idrobhdl Fcluih tc Rms.[am IWU rdtm mhtmrmk bh tam bhvcbfm wbll gm prbhtmk.
7.4.= Vdlm ch Btmi Wdtm wbta Kbspldy c` IWU Bh Bhvcbfm
Mxdiplm =:
Ch 0-;-7544, Hdtbchdl [rdkmrs sclk 0= hcs c` O B Ubpms dt e =55/hcs tc Idrvml [rdkmrs vbkmbhvcbfm huigmr V56 gy sacwbho tam IWU rdtm c` e ;=5 bh tam bhvcbfm.
Vtmp 4:
Lmt us ickb`y tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Vtcfn Btmi - Bhsuldtcrs
Oc tc Odtmwdy c` [dlly 8 Bhvmhtcry Bh`c. 8 Vtcfn Btmis 8 Dltmr 8 O B Ubpms
Urmss @47: Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Rms. Vmt ]sm IWU tc Urbht tc Rms.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 39/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
6=
[am stcfn btmi kbspldys ds sacwh:
@bourm 7.76 Vtcfn Btmi ‖ ]sm IWU tc Urbht
Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vtmp 7:
Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d tdx bhvcbfm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms 8 Vmlmft [dx Bhvcbfm ds tam
Pcufamr [ypmBh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk, b` rmqubrmk.
7. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts.
6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh.
;. Vmlmft Vdlms E ;% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.
=. Ch smlmftbho tam Vdlms E ;% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E ;%
0. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 0=, tamWdtm dppmdrs ds =55 dhk Dicuht wbll gm kbspldymk dutcidtbfdlly.
?. Bh IWU/Idrobhdl `bmlk, mhtmr e ;=5.
1. VmlmftCutput PD[ E ;%
dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk gdsmk ch btmi rdtmdhk hct tam IWU rdtm (67,=55 * ;/455 9 4,655).
2. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
45. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 40/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
60
44. Mhtmr tam Hdrrdtbch b` rmqubrmk.
@bourm 7.7; IWU Gdsmk Vdlms ‖ Fciplmtmk
47.Urmss R cr Mhtmr tc dffmpt tam vcufamr.Bh tam @47: Fch`bourm c` Pcufamr prbhtbho sfrmmh, smt Urbht IWU/Idrobhdl Fcluih tc Rms.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 41/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
6?
[am prbht prmvbmw c` tdx bhvcbfm wbta cutput PD[ fdlfuldtmk ch Btmi rdtm wbta kbspldy c` IWU rdtmdppmdrs ds sacwh:
@bourm 7.7= [dx Bhvcbfm - Cutput PD[ Fdlfuldtbch ch Btmi Wdtm wbta Kbspldy c` IWU
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 42/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
61
7.4.0 Vdlms Wmturhs
_amrm d smllbho kmdlmr ads rmfmbvmk gdfn tam occks ds d rmsult c` sdlms rmturh cr uh`ruftb`bmk sdlm,
tam cutput tdx pdbk cr pdydglm tamrmch wbll gm rmkufmk, dkjustmk cr rm`uhkmk bh tam idhhmr ds idygm prmsfrbgmk.
Mxdiplm 0:
Ch 0-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk 4= hcs c` O B Ubpms rmturhmk gy Idrvml [rdkmrsdodbhst tam sdlms kdtmk =-;-7544 vbkm bhvcbfm huigmr V54.
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm d frmkbt hctm `cr sdlms rmturhs,
Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms, mhdglm tam cptbch ]sm Bhvcbfm ickm `cr FrmkbtHctms
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@1: Frmkbt Hctm
4. Urmss tam tcoolm nmy Ftrl+P tc smlmft tam cptbch Ds Bhvcbfm.
7. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk.
6. Vmlmft tam Occks Vclk Wmturhmk `ldo `rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk @cr
;. Vmlmft Idrvml [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
=. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
0. Vmlmft Vdlms E 7% lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.
?. Ch smlmftbho tam Vdlms E 7% Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms E 7%
1. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis (Bh tam stcfn btmi idstmr, prmss@47> Fch`bourm dhk smt Fdlfuldtm PD[ ch IWU/Idrobhdl tc Hc). Mhtmr tam Tudhtbty ds 4=, tamWdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly
2. Vmlmft Cutput PD[ E 7% dhk tam vdlum wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
45.[am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 43/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
62
47. Mhtmr tam Hdrrdtbch, b` rmqubrmk
@bourm 7.70 Frmkbt Hctm ‖ Vdlms Wmturhs
46. Urmss R cr Mhtmr tc dffmpt tam vcufamr.
7.7 Uurfadsm dhk Vdlm c` Mxmipt Occks
Mxmiptmk Vdlms rm`mrs tc tam sdlm c` occks wabfa drm mxmiptmk `rci PD[ gy hctb`bfdtbch, `rcitbim tc tbim.
7.7.4 Mxmiptmk Uurfadsms
Mxdiplm ?:
Ch 6-;-7544, Hdtbchdl [rdkmrs purfadsmk 755 hcs c` tam pmrbckbfdl ‖ [am B[ Jcurhdl `cr e 4=5
mdfa `rci I/s. Vwdstabn Dsscfbdtms, Famhhdb vbkm bhvcbfm huigmr 57.
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 44/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;5
Frmdtbho Lmkomrs
b. Uurfadsms ‖ Mxmipt Lmkomr
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 Frmdtm
Frmdtm tam Uurfadsms ‖ Mxmipt Lmkomr wbta tam `cllcwbho kmtdbls:
bb. Frmdtbho d Vuhkry Frmkbtcr Lmkomr
Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vwdstabn Dsscfbdtms gy `cllcwbho tam stmps obvmh bhMxdiplm 4.
bbb. PD[ Fciickbty
Frmdtm tam PD[ Fciickbty wbta tam kmtdbls obvmh bh tam `cllcwbho tdglm:
bv. Vtcfn Btmi ‖ [am B[ Jcurhdl
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2[c frmdtm d purfadsm mxmipt vcufamr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
Bh tam @47: Uurfadsm Bhvcbfm Fch`bourdtbch, smt tam cptbch ]sm Fciich Lmkomr D/f `cr BtmiDllcfdtbch tc Rms
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
7. Vmlmft tam Udrty‒s D/f Hdim ds Vwdstabn Dsscfbdtms `rci tam Lbst c` Lmkomr Dffcuhts.
Hdim ]hkmr Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dxFldss
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Uurfadsms ‖Mxmipt
Uurfadsms Dffcuhts
Rms Rms Uurfadsms ‖Mxmipt
Hc
Vl.Hc.
Hdim ]smk @cr
PD[
FciickbtyFckm
Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 Umrbckbfdls PD[ ?44 @curta Vfamkulm ‖ Udrt G 44
Hdim ]hkmr ]hbtsPD[ Kmtdbls
Fciickbty Wdtm c` PD[
[am B[ Jcurhdl Urbidry Hcs Umrbckbfdls 5%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 45/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;4
6. Vmlmft Uurfadsms ‖ Mxmipt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.
;. Ch smlmftbho tam Uurfadsm ‖ Mxmipt Lmkomr, tam PD[/[dx Fldss dppmdrs ds Uurfadsms ‖Mxmipt dutcidtbfdlly
=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis
0. Mhtmr tam Tudhtbty ds 755 dhk Wdtm ds 4=5. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
1. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
2. Mhtmr tam Hdrrdtbch b` rmqubrmk
45.[am fciplmtmk Uurfadsms Pcufamr sfrmmh bs kbspldymk ds sacwh:
@bourm 7.7? Uurfadsm ‖ Mxmipt Bhvcbfm
44. Urmss R cr Mhtmr tc dffmpt.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 46/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;7
7.7.7 Mxmiptmk Vdlms
Mxdiplm 1:
Ch ?-;-7544, Hdtbchdl [rdkmrs sclk 415 hcs c` [am B[ Jcurhdl `cr e 755 tc Vuprmim Gccn Vtcrms,Famhhdb vbkm bhvcbfm huigmr VH54.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Frmdtbho Lmkomrs
b. Vdlms ‖ Mxmipt
[c frmdtm d Vdlms ‖ Mxmipt Lmkomr
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c 8 Lmkomrs 8 FrmdtmFrmdtm tam Vdlms ‖ Mxmipt Lmkomr wbta tam `cllcwbho kmtdbls:
bb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry kmgtcr lmkomr - Vuprmim Gccn Vtcrms gy `cllcwbho tam stmps obvmh bh Mxdiplm6.
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm` `bmlk
7. Vmlmft tam Udrty‒s D/f Hdim ds Vuprmim Gccns Vtcrm `rci tam Lbst c` Lmkomr Dffcuhts.
6. Vmlmft Vdlms ‖ Mxmipt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts.
;. Ch smlmftbho tam Vdlms ‖ Mxmipt Lmkomr, tam PD[/[dx Fldss dppmdrs ds Vdlms ‖ Mxmiptdutcidtbfdlly
=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis0. Mhtmr tam Tudhtbty ds 415 dhk Wdtm ds 755. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
1. Dffmpt tam km`dult gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
2. Mhtmr tam Hdrrdtbch b` rmqubrmk
Hdim ]hkmr Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ crDssmssdglm
Pdlum Fdlfuldtbch
Vdlms ‖ Mxmipt Vdlms Dffcuhts Rms Rms Vdlms ‖ Mxmipt Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 47/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;6
45.[am fciplmtmk Vdlms Pcufamr sfrmmh bs kbspldymk ds sacwh:
@bourm 7.71 Vdlms ‖ Mxmipt Bhvcbfm
44. Urmss R cr Mhtmr tc dffmpt.
7.7.6 Vdlms Wmturhs
Mxdiplm 2:
Ch 1-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk 45 hcs c` [am B[ Jcurhdl sclk tc Vuprmim GccnVtcrms ch ?-;-7544 vbkm bhvcbfm huigmr VH54.
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm d frmkbt hctm `cr sdlms rmturhs,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 Ftrl+@1: Frmkbt Hctm
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk.
7. Vmlmft tam Occks Vclk Wmturhmk `ldo `rci lbst c` PD[ Dkjustimhts bh tam `bmlk ]smk @cr
6. Vmlmft Vuprmim Gccn Acusm bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` LmkomrDffcuhts
;. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 48/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;;
=. Vmlmft tam Hdim c` Btmi ds [am B[ Jcurhdl `rci tam Lbst c` Btmis. Mhtmr tam Tudhtbty ds 45,tam Wdtm dhk Dicuht wbll gm kbspldymk dutcidtbfdlly
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Vdlms ‖ Mxmipt `rci tam Lbst c` Lmkomr Dffcuhts.
[am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Vdlms ‖ Mxmipt?. [am ̀ bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
1. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
2. Mhtmr tam Hdrrdtbch, b` rmqubrmk
@bourm 7.72 Frmkbt Hctm ‖ Mxmipt Vdlms Wmturhs
45. Urmss R cr Mhtmr tc dffmpt tam vcufamr.
7.6 Bhtmr-Vtdtm Uurfadsms dhk Vdlms
D rmobstmrmk FV[ kmdlmr purfadsms dhk smlls occks cutsbkm tam stdtm dhk pdys tam FV[ (Fmhtrdl
Vdlms [dx). Omhmrdlly, tam FV[ pdbk ch purfadsms `rci cutsbkm tam stdtm (b.m., Bhtmr-stdtm Uur-fadsms) bs hmbtamr dllcwmk tc smt-c`` dodbhst Cutput PD[ (PD[ fcllmftmk ch Vdlms wbtabh tam stdtm)pdydglm hcr dodbhst Cutput FV[ (FV[ fcllmftmk ch Bhtmr-stdtm Vdlms) pdydglm. [aus, tam FV[ pdbkch Bhtmr-stdtm purfadsms bs trmdtmk ds pdrt c` prcfurmimht fcst cr tam fcst c` purfadsms. Acwmvmr,bh fdsm c` Bhtmr-stdtm Vdlms, ‑Bhput PD[‒ fdh gm dkjustmk dodbhst ‑Cutput FV[‒ pdydglm kurbho tamichta.
[am dssmssdglm vdlum c` bhtmr-stdtm purfadsms dhk sdlms turhcvmr, FV[ pdbk dhk fcllmftmk ch tambhtmr-stdtm trdhsdftbchs drm fdpturmk dhk rmpcrtmk smpdrdtmly bh Dhhmxurms dhk FV[ Wmturhs.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 49/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;=
7.6.4 Bhtmr-Vtdtm Uurfadsms Dodbhst @cri F
Mxdiplm 45:
Ch 1-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk 4= hcs c` Dbr Fchkbtbchmrs ̀ rci Vuhlbtm Mhtmrprbsms,Iuigdb `cr e 7=,555 mdfa vbkm Bhvcbfm Hc. 56, gy bssubho F @cri. FV[ E 7% wds fadromk wablmbhvcbfbho.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch:
b. Bhtmr-Vtdtm Uurfadsms Lmkomr
Frmdtm tam bhtmr-stdtm purfadsm lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
bb. FV[ ch Uurfadsm Lmkomr
Frmdtm tam bhput FV[ lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
bbb. Vuhkry Frmkbtcr Lmkomr
Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vuhlbtm Mhtmrprbsms gy `cllcwbho tam stmps obvmh bh Mxdiplm 4.
bv. PD[ Fciickbty Frmdtbch
Frmdtm tam PD[ Fciickbty wbta tam ̀ cllcwbho kmtdbls:
Lmkomr ]hkmrOrcup
Bhvmhtcry Pdlumsdrm d``mftmk
]smk bh PD[Wmturhs
PD[/[dx Fldss
Bhtmrstdtm Uur-fadsms E 7%
Uurfadsm Dffcuhts
Rms Rms Bhtmrstdtm Uurfadsms E7% Dodbhst @cri F
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[/[dx Fldss Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtack c`Fdlfuldtbch
FV[-7%(Uurfadsm)
Kutbms& [dxms
FV[ BhtmrstdtmUurfadsms E 7%
Dodbhst @cri F
Hc 7% Ch PD[Wdtm
Vl.Hc.
Hdim ]smk @cr
PD[
FciickbtyFckm
Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 Dbr Fchkbtbchmrs PD[ 65; @brst Vfamkulm ‖ Udrt F 6
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 50/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;0
v. Vtcfn Btmi ‖ Dbr Fchkbtbchmr
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Vtmp 7:
Lmt us mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
7. Vmlmft Vuhlbtm Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft Bhtmrstdtm Uurfadsms E 7% lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
=. Ch smlmftbho tam Bhtmrstdtm Uurfadsm E 7% lmkomr, tam PD[/[dx Fldss dppmdrs ds BhtmrstdtmUurfadsms E 7% Dodbhst @cri F
0. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmr `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds 4= dhk Wdtm ds 7=,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
1. Vmlmft FV[-7% (Uurfadsm) lmkomr `rci tam Lbst c` Lmkomr Dffcuhts dhk tam rdtm dppmdrs ds7%. [am dicuht c` FV[ wbll omt fdlfuldtmk dutcidtbfdlly dhk wbll `cri pdrt c` tam purfadsmfcst.
2. Vmlmft @cri F ds @cri tc Bssum. Mhtmr tam @cri Vmrbms Huigmr , @cri huigmr dhk Kdtm
45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll Dllcfdtbch bh tam Gbll-wbsm Kmtdbls sfrmmh
Hdim ]hkmr ]hbtsPD[ Kmtdbls
Fciickbty Wdtm c` PD[
Dbr Fchkbtbchmr Urbidry Hcs Dbr Fchkbtbchmrs 47.=%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 51/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;?
47. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 7.65 Bhtmrstdtm Uurfadsms dodbhst @cri F
46. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7.6.7 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms
Mxdiplm 44:
Ch 2-;-7544, Hdtbchdl [rdkmrs purfadsmk tam `cllcwbho btmis `rci Vuhlbtm Mhtmrprbsms vbkmbhvcbfm huigmr 5;:
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht FV[
Oclk Jmwmllmry 7 75,555 ;5,555 4%
Bhsuldtcrs 65 675 2,055 ;%
Pdfuui Flmdhmr 7 4=,555 65,555 47.=%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 52/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;1
b. Bhtmr-Vtdtm Uurfadsm Lmkomrs
Frmdtm tam Bhtmrstdtm Uurfadsm Lmkomrs wbta tam `cllcwbho kmtdbls
bb. FV[ ch Uurfadsm Lmkomrs
Frmdtm tam FV[ ch Uurfadsm Lmkomrs wbta tam `cllcwbho kmtdbls
bbb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry frmkbtcr lmkomr ‖ ]hbvmrsdl Mhtmrprbsms gy `cllcwbho tamstmps obvmh bh Mxdiplm4.
Vtmp 7:
Lmt us mhtmr tam purfadsm trdhsdftbch bh [dlly.MWU 2
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
7. Vmlmft Vuhlbtm Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀crDssmssdglm
Pdlum Fdlfuldtbch
BhtmrstdtmUurfadsms E4%
Uurfadsm Dffcuhts
Rms Rms BhtmrstdtmUurfadsms E 4%
Hc
BhtmrstdtmUurfadsms E;%
Uurfadsm Dffcuhts
Rms Rms BhtmrstdtmUurfadsms E ;%
Hc
Bhtmrstdtm
Uurfadsms E47.=%
Uurfadsm
Dffcuhts
Rms Rms Bhtmrstdtm
Uurfadsms E 47.=%
Hc
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[/[dx Fldss Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtack c`Fdlfuld-
tbch
FV[-4%
(Uurfadsm)
Kutbms
& [dxms
FV[ Bhtmrstdtm
Uurfadsms E 4%
Hc 4% Ch PD[
WdtmFV[-;%(Uurfadsm)
Kutbms& [dxms
FV[ BhtmrstdtmUurfadsms E ;%
Hc ;% Ch PD[Wdtm
FV[-47.=%(Uurfadsm)
Kutbms& [dxms
FV[ BhtmrstdtmUurfadsms E47.=%
Hc 47.=% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 53/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
;2
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E 4% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-fadsms E 4%
?. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 65 dhk Wdtm ds 675
1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E ;% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-fadsms E ;%
2. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 4=,555
45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Uurfadsms E 47.=% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Uur-
fadsms E 47.=%44. Vmlmft tam lmkomrs FV[-4%(Uurfadsm), FV[-;%(Uurfadsm) dhk FV[-47.=%(Uurfadsm) dhk
tam rmspmftbvm vdlums wbll gm dutcidtbfdlly fdlfuldtmk
47. [am `bmlk Vacw Vtdtutcry Kmtdbls tc Hc. Wmtdbh tam sdim smttbho.
46. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
4;. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 7.64 Bhtmrstdtm Uurfadsms dt Iultbplm FV[ Wdtms
4=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 54/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=5
7.6.6 Bhtmr-Vtdtm Vdlms Dodbhst @cri F
Mxdiplm 47:
Ch 2-;-7544, I/s Hdtbchdl [rdkmrs sclk = Hcs. c` Dbr Fchkbtbchmrs tc Kboblbhn [rdkmrs, Aykmrdgdk`cr e 71,555 mdfa vbkm Bhvcbfm Hc. VH56 dodbhst @cri F. Udfnbho fadroms dicuhtmk tc e ;,=55.FV[ E 7% wds fadromk wablm bhvcbfbho.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch:
b. Bhtmr-Vtdtm Vdlms Lmkomr
Frmdtm tam bhtmr-stdtm sdlms lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
bb. FV[ E 7% Lmkomr
Frmdtm tam FV[ E 7% lmkomr wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
bbb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry kmgtcr lmkomr ‖ Kboblbhn [rdkmrs gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.
Vtmp 7:
Lmt us hcw mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2
[c frmdtm dh Bhtmrstdtm Vdlm Pcufamr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk
7. Vmlmft Kboblbhn [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr tam rmqubrmk kmtdbls
;. Vmlmft Bhtmrstdtm Vdlms E 7% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` LmkomrDffcuhts
=. Ch smlmftbho tam Bhtmrstdtm Vdlms E 7%, tam PD[/[dx Fldss dppmdrs ds Bhtmrstdtm Vdlms E7% Dodbhst @cri F
Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk ]smk bh PD[Wmturhs PD[/[dx Fldss
Bhtmrstdtm VdlmsE 7%
Vdlms Dffcuhts
Rms Rms Bhtmrstdtm Vdlms E 7% Dodbhst @cri F
Lmkomr ]hkmr [ypm c`Kuty /
[dx
PD[/[dx Fldss BhvmhtcryPdlums drmd``mftmk
Umrfmhtdomc` fdlfuld-
tbch
Imtack c`Fdlfuldtbch
FV[ E7%
Kutbms& [dxms
FV[ FV[ E 7% Dodbhst @cri F
Hc 7% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 55/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=4
0. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmr `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds = dhk Wdtm ds 71,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk.
1. Vmlmft Udfnbho Fadroms `rci tam Lbst c` Lmkomr Dffcuhts dhk mhtmr tam dicuht ds ;,=55
2. Vmlmft FV[ E 7% dhk tam dicuht bs dutcidtbfdlly fdlfuldtmk
45. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Hc
44. Vmlmft @cri F ds @cri tc Wmfmbvm
47. [am @cri huigmr dhk Kdtm `bmlks wbll gm kbspldymk ch smlmftbho tam @cri tc Wmfmbvm `rcitam @cri [ypms lbst
46. Mhtmr tam @cri huigmr dhk Kdtm
4;. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
4=. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
40. Mhtmr Hdrrdtbch b` rmqubrmk
@bourm 7.67 Vdlms Bhvcbfm ‖ Vdlms Dodbhst F @cri
4?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 56/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=7
7.6.; Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms
Mxdiplm 46:
Ch 44-;-7544, Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Pmrchd [rdkmrs vbkm bhvcbfm huigmrVH56:
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
b. Bhtmr-Vtdtm Vdlms Lmkomrs
Frmdtm tam Bhtmrstdtm Vdlms Lmkomrs wbta tam `cllcwbho kmtdbls
bb. FV[ ch Vdlms Lmkomrs
Frmdtm tam FV[ ch Vdlms Lmkomrs wbta tam `cllcwbho kmtdbls
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht FV[
Oclk Jmwmllmry 7 77,=55 ;=,555 4%
Bhsuldtcrs 65 =55 4=,555 ;%
Pdfuui Flmdhmr 7 4?,=55 6=,555 47.=%
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀crDssmssdglm
Pdlum Fdlfuldtbch
Bhtmrstdtm VdlmsE 4%
Vdlms Dffcuhts
Rms Rms Bhtmrstdtm VdlmsE 4%
Hc
Bhtmrstdtm Vdlms
E ;%
Vdlms
Dffcuhts
Rms Rms Bhtmrstdtm Vdlms
E ;%
Hc
Bhtmrstdtm VdlmsE 47.=%
Vdlms Dffcuhts
Rms Rms Bhtmrstdtm VdlmsE 47.=%
Hc
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[/[dxFldss
Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtack c`Fdlfuld-
tbch
FV[ E 4% Kutbms& [dxms
FV[ FV[ E 4% Hc 4% Ch PD[Wdtm
FV[ E ;% Kutbms& [dxms
FV[ FV[ E ;% Hc ;% Ch PD[Wdtm
FV[ E 47.=% Kutbms& [dxms
FV[ FV[ E 47.=% Hc 47.=% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 57/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=6
bbb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry kmgtcr lmkomr ‖ Pmrchd [rdkmrs gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.
Vtmp 7:
Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Kboblbhn [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E 4% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E 4%
?. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds 65 dhk Wdtm ds 675
1. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E ;%
2. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 4=,555
45. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Bhtmrstdtm Vdlms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Bhtmrstdtm Vdlms E 47.=%
44. Vmlmft tam lmkomrs FV[ E 4, FV[ E ;%dhk FV[ E 47.=%dhk tam rmspmftbvm vdlums wbll gmdutcidtbfdlly fdlfuldtmk
47. Vmt Bs Kmfldrmk Occks Vdlm tc Hc.
46. [am `bmlk Vacw Vtdtutcry Kmtdbls tc Hc. Wmtdbh tam sdim smttbho.
4;. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 58/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=;
4=. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 7.66 Bhtmr-Vtdtm Vdlms dt Iultbplm FV[ Wdtms
40. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7.6.= Bhtmr-stdtm Vdlms uhkmr Vmf. 45
Ds pmr [H PD[ Dft, tam sdlms turhcvmr idkm gy d kmdlmr bh tam fcursm c` bhtmr-stdtm trdkm crfciimrfm tc tam ocvmrhimht cr d rmobstmrmk kmdlmr ctamr tadh tam ocvmrhimht, bh rmspmft c` tam`cllcwbho occks, drm rmqubrmk tc gm rmpcrtmk smpdrdtmly bh tam gcx prcvbkmk bh tam @cri ‖ B.
Occks bhtmhkmk `cr rm-sdlm cr hctb`bmk gy tam Fmhtrdl Ocvmrhimht, `cr usm gy tam kmdlmr bhtam idhu`dfturm cr prcfmssbho c` occks `cr sdlm cr tam tmlmfciiuhbfdtbchs hmtwcrn cr bhibhbho cr bh tam omhmrdtbch cr kbstrbgutbch c` mlmftrbfbty cr dhy ctamr `cri c` pcwmr
Fchtdbhmrs cr ctamr idtmrbdls bhtmhkmk `cr usm bh pdfnbho c` occks `cr sdlm
Mxdiplm 4;:
Ch 44-;-7544, I/s Hdtbchdl [rdkmrs sclk 1 Hcs. c` Vbln @dgrbfs tc @crtuhm Domhfbms, Daimkdgdk`cr e 1,555 mdfa vbkm bhvcbfm huigmr VH5;.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 59/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
==
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam dgcvm trdhsdftbch:
b. Bhtmr-Vtdtm Vdlms Lmkomr `cr Vpmfbdl Fdtmocry OccksFrmdtm tam bhtmr-stdtm sdlms lmkomr `cr spmfbdl fdtmocry occks wbta tam kmtdbls ds obvmh bh tam`cllcwbho tdglm:
bb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry kmgtcr lmkomr ‖ @crtuhm Domhfbms gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.
Vtmp 7:
Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm dh mhtry `cr Bhtmr-Vtdtm Vdlm c` Vpmfbdl Fdtmocry occks,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk
7. Vmlmft tam Udrty‒s D/f Hdim ds @crtuhm Domhfbms `rci tam Lbst c` Lmkomr Dffcuhts
6. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh
;. Vmlmft Bhtmr-Vtdtm Vdlms ‖ Vpl Fdtmocry lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
=. Ch smlmftbho tam Bhtmr-Vtdtm Vdlms ‖ Vpl Fdtmocry, tam PD[/[dx Fldss dppmdrs ds Bhtmr-VtdtmVdlms‖Vpl. Fdtmocry Occks `rci tam PD[/[dx Fldss lbst
0. Vmlmft tam Hdim c` Btmi ds Vbln @dgrbfs
?. Mhtmr tam Tudhtbty ds 1 dhk Wdtm ds 1,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
1. Vmlmft FV[ E 7% lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk
2. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Rms
45. Vmt @cris tc Wmfmbvm ds Hct Dpplbfdglm
44. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
47. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk
]smk bh PD[Wmturhs
PD[/[dx Fldss
Bhtmrstdtm Vdlms ‖Vpl Fdtmocry
Vdlms Dffcuhts
Rms Rms Bhtmr-Vtdtm Vdlms ‖Vpl. Fdtmocry Occks
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 60/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=0
46. Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk, b` rmqubrmk
@bourm 7.6; Vdlms Bhvcbfm ‖ Vdlm c` Vpmfbdl Fdtmocry Occks
4;. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7.; Uurfadsm `rci ]h-rmobstmrmk Kmdlmrs
Mxdiplm 4=:
Ch 47-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk tam occks `rci Obzic [rdkmrs, dh uhrmobstmrmkkmdlmr vbkm bhvcbfm huigmr 5=, tam kmtdbls c` wabfa drm ds obvmh gmlcw:
Ch tam sdim kdy, I/s Hdtbchdl [rdkmrs rmfcrkmk d jcurhdl dkjustimht mhtry tc dffcuht `cr tambhput tdx frmkbt ch purfadsm `rci ]WK.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm Dicuht PD[
Oclk Jmwmllmry 7 75,555 ;5,555 4%
Bhsuldtcrs = 675 4,055 ;%Pdfuui Flmdhmr 6 4=,555 ;=,555 47.=%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 61/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=?
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
Frmdtbho Lmkomrsb. Lmkomrs `cr Uurfadsms @rci ]WKs
bb. Lmkomr `cr [dx Udbk ch Uurfadsms idkm `rci ]WKs
bbb. Vuhkry Frmkbtcr Lmkomr
Frmdtm tam suhkry frmkbtcr lmkomr ‖ Obzic [rdkmrs gy `cllcwbho tam stmps obvmh bh mxdiplm 4.
bv. Mhdglbho PD[ Dkjustimhts bh Jcurhdl Pcufamr [ypm
[c frmdtm d PD[ Dkjustimht fldss `cr jcurhdl vcufamrs,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Pcufamr [ypms 8 Dltmr 8 Jcurhdl
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Uurfadsms`rci ]WKs E4%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 4%
Hc
Uurfadsms`rci ]WKs E
;%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglm
Occks E ;%
Hc
Uurfadsms`rci ]WKs E47.=%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 47.=%
Hc
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr Dssmssd-glm Pdlum Fdlfuld-
tbch
[dx Udbk ch]WK UurfadsmsE 4%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 4%
Hc
[dx Udbk ch]WK UurfadsmsE ;%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E ;%
Hc
[dx Udbk ch]WK UurfadsmsE 47.=%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms @rci]WKs ‖ [dxdglmOccks E 47.=%
Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 62/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=1
4. Bh tam Pcufamr [ypm Dltmrdtbch sfrmmh, mhtmr tam Hdim c` Fldss ds PD[ Dkjustimht Fldss
@bourm 7.6= Jcurhdl Pcufamr [ypm ‖ Pcufamr Fldss
7. Urmss Mhtmr tc vbmw tam Pcufamr [ypm Fldss sfrmmh
6. Vmt ]sm Fldss `cr PD[ Dkjustimhts tc Rms
@bourm 7.60 Pcufamr [ypm Fldss sfrmmh
;. Dffmpt tam Pcufamr [ypm Fldss sfrmmh dhk rmturh tc tam Pcufamr [ypm Dltmrdtbch sfrmmh
=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2.
b. Uurfadsm vcufamr `cr [dxdglm Occks purfadsmk `rci ]WKsOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
Bh @47: Uurfadsm Bhvcbfm Fch`bourdtbch smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tcHc
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
7. Vmlmft tam Udrty‒s D/f Hdim ds Obzic [rdkmrs `rci tam Lbst c` Lmkomr Dffcuhts
6. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 63/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
=2
;. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 75,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E 4% `rci tam Lbst c`
Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E 4%
0. Vmlmft tam hmxt stcfn btmi ds Bhsuldtcrs. Mhtmr tam Tudhtbty ds = dhk Wdtm ds 675
?. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E ;% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E ;%
1. Vmlmft tam hmxt stcfn btmi ds Pdfuui Flmdhmr . Mhtmr tam Tudhtbty ds 6 dhk Wdtm ds 4=,555
2. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms `rci ]WKs E 47.=% `rci tam Lbst c`Lmkomr Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms @rci]WKs ‖ [dxdglm Occks E 47.=%
45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh47. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm 7.6? Uurfadsm Bhvcbfm ‖ Uurfadsm `rci ]WKs
46. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 64/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
05
bb. Jcurhdl Dkjustimht Mhtry tc Dffcuht `cr [dx ch Uurfadsm `rci ]WKs
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2.
[c frmdtm d jcurhdl dkjustimht mhtry tc dffcuht `cr tdx ch purfadsm `rci ]WKs,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft [dx ch ]WK Uurfadsm ds tam PD[ Dkjustimht Fldss bh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E 4%. Bh tam PD[ Fldss Kmtdbls sfrmmh, tamPD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E 4%
6. Mhtmr tam dicuht ds ;55 (b.m., ;5,555*4% PD[) bh tam kmgbt `bmlk
;. Vbibldrly, kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E ;%. Bh tam PD[ Fldss Kmtdblssfrmmh, tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E ;
=. Mhtmr tam dicuht ds 0; (b.m., 4,055*;% PD[)
0. Kmgbt tam lmkomr ‖ [dx Udbk ch ]WK Uurfadsms E 47.=%. Bh tam PD[ Fldss Kmtdbls sfrmmh,tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsm @rci ]WKs ‖ [dxdglm Occks E 47.=%
?. Mhtmr tam dicuht ds =,07= (b.m., ;=,555*47.=% PD[)
1. Frmkbt Cutput PD[ E 4% lmkomr.
2. Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E 4% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ;5,555.
45.Vmlmft tam rmqubrmk fciickbty. Dhy huigmr c` Fciickbtbms fdh gm smlmftmk bh tam Fciick-bty Hdim `bmlk dhk dssmssdglm vdlum fdh gm spmfb`bmk `cr mdfa sufa tadt tam tctdl tdx vdlumidtfams wbta tam dicuht kmgbtmk.
44.Amrm smlmft tam Fciickbty ds Jmwmllmry wbta Dssmssdglm Pdlum c` ;5,555. [dx dicuht wbllgm dutcidtbfdlly fdlfuldtmk dhk kbspldymk.
@bourm 7.61 PD[ Fldss Kmtdbls sfrmmh
47.Mhtmr tam frmkbt dicuht ds ;55
46.Vbibldrly, frmkbt Cutput PD[ E ;% lmkomr.
4;.Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,055.
4=.Vmlmft tam Fciickbty ds Bhsuldtcrs wbta Dssmssdglm Pdlum c` 4,055. [am [dx dicuht wbllgm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
40.Mhtmr tam frmkbt dicuht ds 0;
4?.Frmkbt Cutput PD[ E 47.=% lmkomr.
41.Bh tam PD[ Fldss Kmtdbls sfrmmh, Cutput PD[ E 47.=% wbll gm kbspldymk bh tam PD[/[dxFldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds ;=,555.
42.Vmlmft tam Fciickbty ds Pdfuui Flmdhmrs wbta Dssmssdglm Pdlum c` ;=,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 65/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
04
75.[am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
74.Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 7.62 Jcurhdl Pcufamr ‖ [dx ch ]WK Uurfadsm
77. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7.= Mxpcrts
Mxdiplm 40:
Ch 47-;-7544, I/s Hdtbchdl [rdkmrs sclk tam `cllcwbho btmis tc Zmtd Bhf., Hmw Rcrn vbkm bhvcbfmhuigmr VH5=.
[am fchvmrsbch `dftcr pmr $ bs “4 $ 9 e ;1’
Ch 46-;-7544, I/s Hdtbchdl [rdkmrs rmfcrkmk dh dkjustimht mhtry tc dffcuht `cr rm`uhk fldbimkch bhput PD[ pdbk ch mxpcrtmk occks.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm (bh ‑$‒) Dicuht (bh ‑$‒)
Oclk Jmwmllmry 6 ?;5 7,775
Pdfuui Flmdhmrs 7 =65 4,505
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 66/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
07
Vtmp 4:
Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr mxpcrt sdlms.
Frmdtbho Lmkomrsb. Mxpcrts Lmkomr
bb. Wm`uhk ch Mxpcrts Lmkomr
bbb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam suhkry kmgtcr lmkomr ‖ Zmtd Bhf. gy `cllcwbho tam stmps obvmh bh mxdiplm 6.
bv. @crmboh Furrmhfy Frmdtbch
Bh @44: @mdturms 8 @4: Dffcuhtbho @mdturms smt Dllcw Iultb-Furrmhfy tc Rms
[c frmdtm d `crmboh furrmhfy,
Oc tc Odtmwdy c` [dlly 8 Dffcuhts Bh`c. 8 Furrmhfbms 8 Frmdtm
Vtmp 7:Lmt us mhtmr tam sdlms trdhsdftbch dhk tam dkjustimht mhtry bh [dlly.MWU 2.
b. Vdlms Bhvcbfm `cr Mxpcrt c` Occks
[c frmdtm tam Vdlms vcufamr `cr Mxpcrt c` occks,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt ]sm Fciich Lmkomr D/f `cr Btmi Dllcfdtbch tc Rms
Hdim ]hkmr Orcup Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Mxpcrts Vdlms Dffcuhts Rms Rms Mxpcrts Hc
Lmkomr ]hkmr Bhvmhtcry
vdlums drmd``mftmk
]sm ̀ cr Dssmssdglm
Pdlum Fdlfuldtbch
]smk bh PD[
Wmturhs
Wm`uhk ch Mxpcrts Bhkbrmft Bhfcims Hc Hc Hc
Vyigcl @cridlHdim
Huigmrc`
KmfbidlUldfms
VacwDicuhtsbh Ibllbch
Bs VyigclV]@@BQMK
tcDicuht
Uut d VUDFMgmtwmmh
Dicuht dhkVyigcl
Kmfbidl Uldfms ̀ crUrbhtbho Dicuhts
bh _crks
$ ]VKclldrs
7 Hc Rms Rms 7
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 67/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
06
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Zmtd Mlmftrchbfs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Mhtmr tamKmspdtfa Kmtdbls
bh tamUdrty Kmtdbls
sfrmmh;. Vmlmft tam Mxpcrts lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
=. Ch smlmftbho tam Vdlms Lmkomr , tam PD[/[dx Fldss dppmdrs ds Mxpcrts `rci tam PD[/[dxFldss lbst
0. Vmlmft tam Hdim c` Btmi ds Oclk Jmwmllmry `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds = dhk Wdtm ds $?;5. [am @crmx Wdtm c` Mxfadhom sfrmmh wbll gm kbs-pldymk `cr mhtmrbho tam fchvmrsbch `dftcr. Mhtmr tam kmtdbls ds sacwh:
@bourm 7.;5 @crmx Wdtm c` Mxfadhom sfrmmh
1. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.
2. Urmss Mhtmr nmy tc vbmw tam PD[ [diblhdkuMxpcrtBHP sfrmmh
45. Vpmfb`y tam kmtdbls ds sacwh:
@bourm 7.;4 Mxpcrts ‖ Bhput [dx Kmtdbls sug-sfrmmh `cr Oclk Jmwmllmry
44. Vbibldrly, smlmft tam stcfn btmi Pdfuui Flmdhmrs `rci tam Lbst c` Btmis
47. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds $=65. Dffmpt tam mxfadhom rdtm ds e ;1 pmr $
46. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 68/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
0;
4;. Urmss Mhtmr nmy tc vbmw tam PD[ [diblhdkuMxpcrtBHP sfrmmh
4=. Vpmfb`y tam kmtdbls ds sacwh:
@bourm 7.;7 Mxpcrts ‖ Bhput [dx Kmtdbls sug-sfrmmh `cr Pdfuui Flmdhmrs
40. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
4?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm 7.;6 Vdlms ‖ Mxpcrts
41. Dffmpt tam sdlms bhvcbfm.
bb. Jcurhdl Dkjustimht Mhtry tc fldbi tam Wm`uhk c` Bhput PD[ pdbk ch mxpcrtmk occks
[c frmdtm d jcurhdl dkjustimht mhtry tc dffcuht `cr rm`uhk c` bhput tdx pdbk ch mxpcrtmk occks,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft Wm`uhk Fldbimk ch Zmrc Wdtmk Vdlms ds tam PD[ Dkjustimht Fldss bh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Wm`uhk ch Mxpcrts dhk mhtmr ;,6=5bh tam kmgbt `bmlk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 69/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
0=
6. Frmkbt Bhput PD[ E 4% lmkomr.
;. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldss wbll gm kbspldymk ds Bhput PD[ E 4%,mhtmr tam Dssmssdglm vdlum ds 05,555
=. Mhtmr tam dicuht ds 055 (b.m., 05,555*4% PD[)
0. Kmgbt tam lmkomr ‖ Bhput PD[ E 47.=%. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldsswbll gm kbspldymk ds Bhput PD[ E 47.=%, mhtmr tam Dssmssdglm vdlum ds 65,555
?. [am dicuht wbll gm dutcidtbfdlly kbspldymk ds 6,?=5 (b.m., 65,555*47.=% PD[)
1. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 7.;; Jcurhdl Pcufamr ‖ Wm`uhk Fldbimk ch Zmrc Wdtmk Vdlms
2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7.0 Bipcrt
Mxdiplm 4?:
Ch 4;-;-7544, I/s Hdtbchdl [rdkmrs bipcrtmk 7= hcs c` Bhsuldtcrs `cr $65 mdfa `rci Oldicur Dpplbdhfms, Hmw Rcrn vbkm bhvcbfm huigmr 50. [am fchvmrsbch `dftcr pmr $ bs “4 $ 9 e ;=’
Ch 4=-;-7544, dh dicuht c` e 7,=55 wds pdbk ds mhtry tdx ch tam occks bipcrtmk.
Btmi Kmsfrbptbch Tudhtbty (bh Hcs) Wdtm (bh ‑$‒) Fciickbty Fckm
@dx Idfabhms 45 605 666
Bhsuldtcrs 7= 65 7502
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 70/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
00
Vtmp 4:
Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr Bipcrts.
Frmdtbho Lmkomrs
b. Bipcrts Lmkomr
bb. Mhtry [dx Lmkomr
bbb. Vuhkry Frmkbtcr Lmkomr
Frmdtm suhkry frmkbtcr lmkomr ‖ Oldicur Dpplbdhfms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.
bv. PD[ Fciickbty Frmdtbch
Frmdtm tam PD[ Fciickbty wbta tam ̀ cllcwbho kmtdbls:
v. Vtcfn Btmi ‖ @dx Idfabhms
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Vtmp 7:
Lmt us mhtmr tam trdhsdftbchs bh [dlly.MWU 2.
Hdim ]hkmr Orcup Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Bipcrts Uurfadsms Dffcuhts
Rms Rms Bipcrts Hc
Lmkomr ]hkmr Bhvmhtcry vdlums drm d``mftmk
Mhtry [dx Furrmht Dssmts Hc
Vl.Hc.
Hdim ]smk @cr
PD[
FciickbtyFckm
Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 @dx Idfabhm PD[ 666 @brst Vfamkulm ‖ Udrt F 67
Hdim ]hkmr ]hbtsPD[ Kmtdbls
Fciickbty Wdtm c` PD[@dx Idfabhms Urbidry Hcs @dx Idfabhm 47.=%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 71/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
0?
b. Frmdtbho d purfadsm bhvcbfm `cr Bipcrt c` occks
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm7. Vmlmft Oldicur Dpplbdhfms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft Bipcrts lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
=. Ch smlmftbho tam Bipcrts lmkomr, tam PD[/[dx Fldss dppmdrs ds Bipcrts
0. Vmlmft tam Hdim c` Btmi ds @dx Idfabhms `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds $605. [am @crmx Wdtm c` Mxfadhom sfrmmh wbll gm kbs-pldymk `cr mhtmrbho tam fchvmrsbch `dftcr. Mhtmr tam kmtdbls ds sacwh:
@bourm 7.;= Bipcrts ‖ @crmx Wdtm c` Mxfadhom
1. [am vdlum bs dutcidtbfdlly kbspldymk bh tam Dicuht `bmlk
2. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis
45. Mhtmr tam Tudhtbty ds 7= dhk Wdtm ds $65. Gdsmk ch tam fchvmrsbch `dftcr, tam vdlum bs dutc-idtbfdlly kbspldymk bh tam Dicuht `bmlk
44. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
47. Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk
@bourm 7.;0 Uurfadsm Bhvcbfm ‖ Bipcrts
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 72/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
01
46. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bb. Frmdtbho d Pcufamr `cr Udyimht c` Mhtry [dx[c frmdtm dh mhtry `cr pdyimht c` mhtry tdx,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht
4. Vmlmft tam Gdhn lmkomr ds Gdhn c` Bhkbd bh tam Dffcuht `bmlk (frmdtm d gdhn lmkomr wbta tamhdim Hdtbchdl Gdhn gy usbho Dlt+F nmy fcigbhdtbch)
7. Kmgbt tam Mhtry [dx lmkomr
6. Mhtmr tam dicuht ds 7,=55
;. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm 7.;? Udyimht Pcufamr ‖ Udyimht c` Mhtry [dx
=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 73/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
02
7.? _crns Fchtrdft dhk Jcg _crn
Mxdiplm 41:
Ch 40-;-7544, I/s Hdtbchdl [rdkmrs oct e 6=,555 wcrta c` ordpabf kmsbohbho kchm `rci VuhgmdiKmsbohmrs vbkm bhvcbfm huigmr 544. Kmkuftbch dicuhtmk tc =5% c` tam jcg wcrn vdlum. Bhput PD[wds pdbk E 47.=%.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr jcg wcrn.
Frmdtbho Lmkomrs
b. Jcg wcrn Lmkomr
bb. Bhput PD[ Lmkomr
bbb. Vuhkry Frmkbtcr Lmkomr
Frmdtm tam suhkry frmkbtcr lmkomr ‖ Vuhgmdi Kmsbohmr gy ̀ cllcwbho tam stmps obvmh bh mxdiplm 4.
bv. Vtcfn Btmi ‖ Ordpabf Kmsbohbho
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm `crDssmssdglm
Pdlum Fdlfuldtbch
Uurfadsm E47.=% (Jcg _crn)
Uurfadsms Dffcuhts
Rms Rms Uurfadsm E47.=% (Jcg _crn)
Hc
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[Vug[ypm
PD[/[dx Fldss Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtackc` Fdl-
fuldtbch
Bhput PD[-Jcg _crn
Kutbms& [dxms
PD[ BhputPD[
Bhput PD[ E47.=% - (Jcg_crn)
Hc 47.=% Ch PD[Wdtm
Hdim ]hkmr ]hbts
Ordpabf Kmsbohbho Urbidry Hct Dpplbfdglm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 74/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?5
Vtmp 7:
Lmt us mhtmr tam trdhsdftbchs bh [dlly.MWU 2.
b. Frmdtbho d purfadsm bhvcbfm `cr Jcg wcrnOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsm
4. Mhtmr tam Vupplbmr Bhvcbfm huigmr dhk Kdtm
7. Vmlmft ]hbvmrsdl [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft Uurfadsm E ;% (Jcg _crn) lmkomr bh tam Uurfadsm Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
=. Ch smlmftbho tam Uurfadsm E ;% (Jcg _crn) lmkomr, tam PD[/[dx Fldss dppmdrs ds Uur-fadsms E ;% (Jcg _crn)
0. Vmlmft tam Hdim c` Btmi ds Ordpabf Kmsbohbho `rci tam Lbst c` Btmis
?. Mhtmr tam Dicuht ds e
;=,555 dhk prmss Mhtmr nmy tc vbmw tam Kmkuftbch Fldbimk `cr [dxFdlfuldtbch sfrmmh. Mhtmr tam Kmkuftbch ds =5%. [am Dicuht dhk [dxdglm Pdlum wbll gmdutcidtbfdlly fdlfuldtmk dhk kbspldymk
@bourm 7.;1 Kmkuftbch Fldbimk `cr [dx Fdlfuldtbch - Jcg _crn
1. Dffmpt tam Kmkuftbch Fldbimk ̀ cr [dx Fdlfuldtbch sfrmmh
2. Vmlmft tam lmkomr - Bhput PD[ - Jcg _crn. [am bhput PD[ dicuht wbll gm dutcidtbfdlly fdlfu-ldtmk dhk kbspldymk
45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc wabfa fdh gm mhdglmk tc vbmw tam grmdn-upc` dssmssdglm vdlum, kmkuftbch fldbimk dhk bhput PD[
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 75/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?4
44.Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk
@bourm 7.;2 Uurfadsm Bhvcbfm - Jcg _crn
47.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Mxdiplm 42:
Ch 40-;-7544, I/s Hdtbchdl [rdkmrs rdbsmk d sdlms bhvcbfm bh `dvcur c` Vwdstabn Dsscfbdtms `crtam fchtrdft c` Udbhtbho & Uclbsabho tdnmh up. Kmkuftbch dicuhtmk tc =5% c` tam _crns fchtrdftvdlum. Cutput PD[ wds fadromk E 47.=% ch tam Fchtrdft vdlum c` e 05,555.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry lmkomrs tc dffcuht `cr wcrns fchtrdft.
Frmdtbho Lmkomrs
b. _crns Fchtrdft Lmkomr
Hdim ]hkmrOrcup
Bhvmhtcryvdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Vdlms - _crnsFchtrdft E47.=%
Vdlms Dffcuhts
Rms Rms Vdlms - _crnsFchtrdft E47.=%
Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 76/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?7
bb. Cutput PD[ Lmkomr
bbb. Vtcfn Btmi ‖ Udbhtbho & Uclbsabho
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Vtmp 7:
Lmt us mhtmr tam trdhsdftbchs bh [dlly.MWU 2.
b. Frmdtbho d sdlms bhvcbfm `cr _crns fchtrdft
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm` `bmlk
7. Vmlmft Vwdstabn Dsscfbdtms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft Vdlms - _crns Fchtrdft E 47.=% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
=. Ch smlmftbho tam Vdlms - _crns Fchtrdft E 47.=% lmkomr, tam PD[/[dx Fldss dppmdrs dsVdlms - _crns Fchtrdft E 47.=%
0. Vmlmft tam Hdim c` Btmi ds Udbhtbho & Uclbsabho `rci tam Lbst c` Btmis
Hdim ]hkmr
Orcup
[ypm c`
Kuty/[dx
PD[
Vug[ypm
PD[/[dx Fldss Bhvmhtcry
vdlums drmd``mftmk
Umrfmht-
dom c` Fdl-fuldtbch
Imtack
c` Fdl-fuldtbch
CutputPD[ E47.=%-_F
Kutbms&[dxms
PD[ CutputPD[
Cutput PD[ -_crns FchtrdftE 47.=%
Hc ;% Ch PD[Wdtm
Hdim ]hkmr ]hbts
Udbhtbho & Uclbsabho Urbidry Hct Dpplbfdglm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 77/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?6
?. Mhtmr tam Dicuht ds e 05,555 dhk prmss Mhtmr nmy tc vbmw tam Kmkuftbch Fldbimk `cr [dxFdlfuldtbch sfrmmh. Mhtmr tam Kmkuftbch ds =5%. [am Dicuht dhk [dxdglm Pdlum wbll gmdutcidtbfdlly fdlfuldtmk dhk kbspldymk
@bourm 7.=5 Kmkuftbch Fldbimk `cr [dx Fdlfuldtbch - _crns Fchtrdft
1. Dffmpt tam Kmkuftbch Fldbimk ̀ cr [dx Fdlfuldtbch sfrmmh
2. Vmlmft tam lmkomr - Cutput PD[ E 47.=% - _F. [am bhput PD[ dicuht wbll gm dutcidtbfdllyfdlfuldtmk dhk kbspldymk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 78/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?;
45. Vmt tam `bmlk Vacw Vtdtutcry Kmtdbls tc Rms tc vbmw tam grmdn-up c` dssmssdglm vdlum, kmkuf-tbch fldbimk dhk bhput PD[
@bourm 7.=4 Vtdtutcry Kmtdbls sfrmmh - _crns Fchtrdft
44.Dffmpt tam Vtdtutcry Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 79/160
Urcfmssbho Uurfadsms & Vdlms Mhtrbms
?=
47.Mhtmr tam kmtdbls bh tam Hdrrdtbch `bmlk b` rmqubrmk
@bourm 7.=7 Uurfadsm Bhvcbfm ‖ Jcg _crn
46.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 80/160
?0
Lmssch 6: Wmvmrsdl c` Bhput [dx Frmkbt
Bh tam `cllcwbho fdsms, tam Bhput [dx Frmkbt bs rmvmrsmk, wabfa bs dlrmdky fldbimk dhk dvdblmk bhtam prmvbcus ichta/ pmrbck:
Fdpbtdl occks usmk `cr fbvbl strufturms
Occks usmk `cr tam purpcsm c` prcvbkbho `dfblbty tc tam prcprbmtcr cr pdrthmr cr kbrmftcr crmiplcymms
Uurfadsm c` Dbr-fchkbtbchmr b` tam kmdlmrs drm hct tam rmouldr kmdlmrs c` Dbr-fchkbtbchmr
Uurfadsm c` dll dutcicgblms bhflukbho dll vmabflms, b` tam kmdlmrs drm hct kmdlbho bh dutcic-gblm occks
Uurfadsm c` occks `cr `rmm sdiplms cr ob`ts
Occks stclmh, cr lcst
Bhputs kmstrcymk kum tc `brm dffbkmht cr lcst bh stcrdom
Occks kdidomk bh trdhsbt
Occks kmstrcymk dt tam bhtmrimkbdry stdom bh tam prcfmss c` idhu`dfturm
Vdlm c` Occks bh tam fcursm c` bhtmr-stdtm trdkm dhk fciimrfm wbtacut @cri F
[rdhs`mr c` occks tc cutsbkm tam Vtdtm `cr sdlm mbtamr gy grdhfa cr domht wbtacut @cri-@(b.m., Fchsbohimht Vdlms cr Grdhfa [rdhs`mrs)
Uurfadsms Wmturhs
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc dffcuht `cr
Uurfadsm c` fdpbtdl occks
Uurfadsm c` dutcicgblms dhk dbr fchkbtbchmrs `rci hch-kmdlmrs c` dutc-icgblms dhk dbr fchkbtbchmrs
Fchsbohimht/grdhfa trdhs`mr c` occks
Uurfadsm c` Bhkustrbdl Bhputs
Wmvmrsdl c` Bhput [dx Frmkbt bh jcurhdl vcufamr usbho PD[ Dkjustimhts
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 81/160
Wmvmrsdl c` Bhput [dx Frmkbt
??
Uurfadsms `cr prckuftbch c` Mxmiptmk Occks (@bhbsamk)
Bhput [dx Frmkbt dvdblmk `cr `bhbsamk occks sugsmqumhtly mxmipt
]hdvdblmk frmkbt ch Fdpbtdl occks (d`tmr tam 6rk `bhdhfbdl ymdr c` fciimhfmimht c` fci-imrfbdl prckuftbch)
Ctamrs, b` dhy
6.4 Occks usmk `cr Fbvbl Vtrufturms
[am vdlum c` fdpbtdl occks purfadsmk kurbho tam ichta, wabfa bs usmk `cr fbvbl strufturms. [amBhput [dx pdbk ch sufa fdpbtdl occks usmk `cr fbvbl strufturms ads tc gm rmvmrsmk kurbho tam sdimichta.
Mxdiplm 4;:
Ch 41-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk Mqubpimht wcrta e 4,=5,555 tdxdglm E ;% `rciMqubpimht Domhfbms vbkm bhvcbfm huigmr 51. Ch 42-;-7544, I/s Hdtbchdl [rdkmrs utblbsmk tamidfabhmry purfadsmk `cr fbvbl strufturms.
[am dicuht c` bhput tdx dvdblmk wds rmvmrsmk dhk trdhs`mrrmk tc rmpdbrs & idbhtmhdhfm dffcuht.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam trdhsdftbch.
b. Mqubpimht Lmkomr
Frmdtm tam lmkomr Mqubpimht wbta tam kmtdbls ds sacwh bh tam tdglm:
bb. Wmpdbrs & Idbhtmhdhfm Lmkomr
Frmdtm tam lmkomr Wmpdbrs & Idbhtmhdhfm wbta tam kmtdbls ds sacwh bh tam tdglm:
bbb. [dx Udbk ch Fdpbtdl Occks
Frmdtm tam lmkomr [dx Udbk ch Fdpbtdl Occks wbta tam kmtdbls ds sacwh bh tam tdglm:
Lmkomr ]hkmr BhvmhtcryPdlums drmd``mftmk
]smk bh PD[Wmturhs
PD[/[dx Fldss
Mqubpimht @bxmk Dssmts Hc Rms Uurfadsms ‖ Fdpbtdl Occks E ;%
Lmkomr ]hkmr Bhvmhtcry Pdlums drmd``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Wmpdbrs & Idbhtmhdhfm Bhkbrmft Mxpmhsms Hc Hc
Lmkomr ]hkmr Bhvmhtcry Pdlums drmd``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
[dx Udbk ch Fdpbtdl Occks Furrmht Dssmts Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 82/160
Wmvmrsdl c` Bhput [dx Frmkbt
?1
bv. Mlbobglm Bhput [dx Frmkbt
v. Vuhkry Frmkbtcr Lmkomr
Frmdtm suhkry frmkbtcr lmkomr ‖ Mqubpimht Domhfbms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.
Vtmp 7:
b. Frmdtm d Uurfadsm Pcufamr `cr purfadsm c` fdpbtdl occks
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
4. Urmss tam tcoolm nmy Ftrl+P tc smlmft Ds Pcufamr
7. Urmss @47: Uurfadsm Fch`bourm dhk smt Dllcw Mxpmhsms/@bxmk Dssmts bh UurfadsmPcufamrs tc Rms
6. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
;. Frmkbt tam lmkomr Mqubpimht Domhfbms `rci tam Lbst c` Lmkomr Dffcuhts dhk mhtmr tamdicuht ds 4,=0,555
=. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
0. Kmgbt Mqubpimht lmkomr dhk PD[/[dx Fldss dppmdrs ds Uurfadsms ‖ Fdpbtdl Occks E ;%
?. Mhtmr tam vdlum ds 4,=5,555 wabfa bs mxflukbho tam PD[ dicuht1. Kmgbt tam [dx Udbk ch Fdpbtdl occks lmkomr dhk mhtmr tam 0,555 bh tam kmgbt `bmlk
Hdim ]hkmr
Orcup
[ypm c`
Kuty/[dx
PD[
Vug[ypm
PD[/[dx
Fldss
Bhvmhtcry
vdlums drmd``mftmk
Umrfmhtdom
c` Fdlfuld-tbch
Imtack
c` Fdl-fuldtbch
MlbobglmBhput [dxFrmkbt
Kutbms& [dxms
PD[ BhputPD[
Uurfadsms ‖FdpbtdlOccks E ;%
Hc ;% Ch PD[Wdtm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 83/160
Wmvmrsdl c` Bhput [dx Frmkbt
?2
2. Mhtmr tam kmtdbls bh tam ̀ bmlk Hdrrdtbch, b` rmqubrmk
@bourm 6.4 Uurfadsm Pcufamr ‖ Fdpbtdl Occks
45. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bb. Dkjustimht Mhtry tc Fldbi Bhput [dx Frmkbt ch Fdpbtdl Occks
[am tdx pdbk ch purfadsm c` fdpbtdl occks fdh gm fldbimk tc tam mxtmht c` =5% ds bhput tdx frmkbt.Bh crkmr tc fldbi tam mlbobglm Bhput [dx Frmkbt ch tdx pdbk ch purfadsm c` Fdpbtdl occks (b.m, =5%),d jcurhdl dkjustimht mhtry hmmks tc gm rmfcrkmk.
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
[c frmdtm d jcurhdl dkjustimht mhtry ̀ cr fldbibho tam bhput tdx frmkbt ch purfadsm c` fdpbtdl occks,
4. Vmlmft PD[ Dkjustimht Fldss ds tam Pcufamr Fldss
7. Vmlmft Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks bh ]smk `cr `bmlk
6. Kmgbt Mlbobglm Bhput [dx Frmkbt lmkomr `rci tam Lbst c` Lmkomr Dffcuhts
;. [am PD[/[dx Fldss dppmdrs ds Uurfadsm ‖ Fdpbtdl Occks E ;%. Mhtmr tam DssmssdglmPdlum ds 4,=5,555
=. Mhtmr tam kmgbt dicuht ds 6,555 (amrm chly =5% c` tam dftudl tdx pdbk ch purfadsm c` fdpbtdloccks b.m., 0,555*=5% bs gmbho dvdblmk ds Bhput [dx Frmkbt)
0. Frmkbt tam [dx Udbk ch Fdpbtdl Occks lmkomr `rci tam Lbst c` Lmkomr Dffcuhts tc gm frmkbtmk.
?. [am Dicuht bs dutcidtbfdlly mhtmrmk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 84/160
Wmvmrsdl c` Bhput [dx Frmkbt
15
1. Mhtmr Hdrrdtbch b` rmqubrmk
@bourm 6.7 Jcurhdl Pcufamr ‖ Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks
2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bbb. Wmvmrsm Frmkbt ch Occks usmk `cr Fbvbl Vtrufturms
@cr rmvmrsbho tam Bhput [dx Frmkbt dlrmdky dvdblmk ch fdpbtdl occks, pdss d jcurhdl vcufamr wbtaPD[ Dkjustimht Fldss ds sacwh:
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Occks usmk `cr Fbvbl Vtrufturms ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk.
7. Kmgbt Wmpdbrs & Idbhtmhdhfm lmkomr dhk mhtmr tam dicuht ds 6,555 bh tam Kmgbt fcluih
6. Frmkbt Mlbobglm Bhput [dx Frmkbt lmkomr;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Uurfadsms ‖ Fdpbtdl Occks E ;% wbll gm kbspldymk bh tam
PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,=5,555.
=. Vmlmft tam Fciickbty ds Hct Dpplbfdglm dhk mhtmr tam Dssmssdglm Pdlum c` 4,=5,555. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 85/160
Wmvmrsdl c` Bhput [dx Frmkbt
14
0. [am frmkbt Dicuht wbll gm dutcidtbfdlly mhtmrmk
@bourm 6.6 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks ]smk `cr Fbvbl Vtrufturms
?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.7 Occks usmk `cr Fchsuiptbch
[am vdlum c` occks idy gm purfadsmk kurbho tam hcridl fcursm c` gusbhmss `cr trdkbho purpcsmgut kbspcsmk c`` ctamr tadh gy wdy c` sdlm cr Occks usmk `cr tam purpcsm c` prcvbkbho `dfblbty tctam prcprbmtcr cr pdrthmr cr kbrmftcr cr miplcymms b.m., sml`-fchsuiptbch cr cwh usm. [am Bhput [dxpdbk ch occks put tc cwh usm ads tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 4=:
Ch 75-;-7544, 4 Hc. c` Oclk Jmwmllmry wds tdnmh gy tam kbrmftcr c` tam crodhbsdtbch `cr abs pmrschdl usm. [abs oclk jmwmllmry wds purfadsmk `rci Mxfml [rdkmrs ch 4-;-7544 `cr e 75,555.PD[ wds pdbk E 4%.
[am dicuht c` bhput tdx dvdblmk wds rmvmrsmk dhk trdhs`mrrmk tc rmpdbrs & idbhtmhdhfm dffcuht.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam trdhsdftbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 86/160
Wmvmrsdl c` Bhput [dx Frmkbt
17
b. Mxpmhsms ch Occks usmk `cr Vml`-]sm
Frmdtm tam lmkomr Mxpmhsms ch Occks `cr Vml`-]sm wbta tam kmtdbls ds sacwh bh tam tdglm:
Vtmp 7:
Lmt us mhtmr tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm dh dkjustimht mhtry `cr rmvmrsdl c` frmkbt dvdblmk ch occks usmk `cr sml`-fchsuiptbch,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Occks ]tblbsmk `cr Vml`-usm ds tam PD[ Dkjustimht Fldss bh tam]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Mxpmhsms ch Occks `cr Vml` ]sm dhk mhtmr tam dicuht ds 75,755 (b.m.,75,555 + 4% PD[)
6. Frmkbt Uurfadsms E 4% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk
;. Vmlmft Oclk Jmwmllmry bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 4 dhk Wdtm ds 75,555
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E 4%
0. Frmkbt Bhput PD[ E 4% lmkomr.
?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 4% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 75,555.
1. Vmlmft tam Fciickbty ds Jmwmllmry dhk mhtmr tam Dssmssdglm Pdlum c` 75,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
2. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
Mxpmhsms chOccks `cr Vml`-]sm
KbrmftMxpmhsms
Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 87/160
Wmvmrsdl c` Bhput [dx Frmkbt
16
[am fciplmtmk jcurhdl vcufamr kbspldys ds sacwh:
@bourm 6.; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks ]tblbsmk `cr Vml` ]sm
45.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.6 Uurfadsm ‖ Dutcicgblm Vpdrm Udrts `rci Hch-Kmdlmr c` Dutcicgblm
Bh fdsm c` Dutcicgblms, Vpdrm pdrts & dffmsscrbms purfadsmk ̀ rci d hch-kmdlmr c` Dutcicgblms &bts spdrm pdrts tam Bhput [dx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 40:
Ch 75-;-7544, Hdtbchdl [rdkmrs purfadsmk = Hcs. c` Dutcicgblm spdrms pdrts `cr e 4,7=5 mdfa`rci Vwdstabn Dsscfbdtms, d hch-kmdlmr c` Dutcicgblm spdrm pdrts vbkm bhvcbfm huigmr 52. [amoccks drm sugjmft tc 47.=% PD[.
[am dicuht c` bhput tdx dvdblmk wds rmvmrsmk dhk trdhs`mrrmk tc rmpdbrs & idbhtmhdhfm dffcuht.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 88/160
Wmvmrsdl c` Bhput [dx Frmkbt
1;
Vtmp 4:
b. PD[ Fciickbty Frmdtbch
Frmdtm tam PD[ Fciickbty wbta tam ̀ cllcwbho kmtdbls:
bb. Vtcfn Btmi ‖ Dutcicgblm Vpdrm Udrts
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm dh mhtry `cr purfadsm c` dutcicgblm spdrm pdrts `rci d hch-kmdlmr c` dutcicgblms,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Vwdstabn Dsscfbdtms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft tam Hdim c` Btmi ds Dutcicgblm Vpdrm Udrts `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds 45 dhk Wdtm ds 4,7=5. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%
?. Vmlmft tam lmkomr Bhput PD[ E 47.=% dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-pldymk
1. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
2. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
Vl.Hc.
Hdim]smk@cr
PD[
Fciickbty Fckm Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 Lcfcictbvms PD[ 67; @brst Vfamkulm ‖ Udrt F 76
Hdim ]hkmr ]hbts
PD[ Kmtdbls
Fciickbty Wdtm c` PD[
Dutcicgblm Vpdrm Udrts Urbidry Hcs Lcfcictbvms 47.=%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 89/160
Wmvmrsdl c` Bhput [dx Frmkbt
1=
45. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.= Uurfadsm Bhvcbfm ‖ Dutcicgblm Vpdrm Udrts
44. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vtmp 7: Frmdtm Jcurhdl Pcufamr
[c frmdtm dh dkjustimht mhtry `cr rmvmrsdl c` frmkbt dvdblmk ch purfadsm c` dutcicgblm spdrm pdrts`rci d hch-kmdlmr c` dutcicgblm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Uurfadsm c` Dutcicgblms, Vpdrm Udrts ds tam PD[ DkjustimhtFldss bh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Wmpdbrs & Idbhtmhdhfm dhk mhtmr tam dicuht ds 4=07.=5
6. Frmkbt Bhput PD[ E 47.=% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, mhtmr tam kmtdbls ds
sacwh:
@bourm 6.0 PD[ Fldss Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 90/160
Wmvmrsdl c` Bhput [dx Frmkbt
10
;. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
=. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.? Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Uurfadsm c` Dutcicgblms, Vpdrm Udrts
0. Urmss R cr Mhtmr tc dffmpt.
6.; Uurfadsm c` Dbr Fchkbtbchmrs `rci Hch-Kmdlmr c` Dbr Fchkbtbchmrs
Bh fdsm wamrm tam Dbr fchkbtbchmrs drm purfadsmk `rci d hch-kmdlmr c` Dbr fchkbtbchmrs `cr tampurpcsm c` trdkbho, tam Bhput [dx pdbk hmmks tc gm rmvmrsmk.
Mxdiplm 4?:
Ch 74-;-7544, Hdtbchdl [rdkmrs purfadsmk 7 Hcs.c` Dbr fchkbtbchmrs `cr e 7=,555 mdfa `rci
Kmwpcbht [rdkmrs, d hch-kmdlmr c` Dbr fchkbtbchmrs vbkm bhvcbfm huigmr 45. [am occks drm sugjmfttc 47.=% PD[.
[am dicuht c` bhput tdx dvdblmk wds rmvmrsmk dhk trdhs`mrrmk tc rmpdbrs & idbhtmhdhfm dffcuht.
Vtmp 4:
Frmdtm tam Vuhkry Frmkbtcr lmkomr ‖ Kmwpcbht [rdkmrs gy `cllcwbho tam stmps obvmh bh mxdiplm 4.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 91/160
Wmvmrsdl c` Bhput [dx Frmkbt
1?
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
b. Uurfadsm Bhvcbfm[c frmdtm dh mhtry `cr purfadsm c` dbr fchkbtbchmrs `rci d hch-kmdlmr c` dbr fchkbtbchmrs,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Kmwpcbht [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft tam Hdim c` Btmi ds Dbr Fchkbtbchmrs `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 7=,555. [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms E 47.=% `rci tam Lbst c` Lmkomr
Dffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E 47.=%?. Vmlmft tam lmkomr Bhput PD[ E 47.=% dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-
pldymk
1. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
2. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh dhk mhtmr tam Hdrrdtbch b`rmqubrmk
@bourm 6.1 Uurfadsm Bhvcbfm ‖ Dbr Fchkbtbchmrs
45. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 92/160
Wmvmrsdl c` Bhput [dx Frmkbt
11
bb. Jcurhdl Pcufamr
[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam bhput tdx frmkbt,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Uurfadsm c` Dbr Fchkbtbchmrs ds tam PD[ Dkjustimht Fldss bh tam]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Wmpdbrs & Idbhtmhdhfm dhk mhtmr tam dicuht ds 0,7=5
6. Frmkbt Bhput PD[ E 47.=% lmkomr.
;. Bh tam PD[ Fldss Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:
@bourm 6.2 PD[ Fldss Kmtdbls
=. [am dicuht wbll gm dutcidtbfdlly kbspldymk
0. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.45 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Uurfadsm c` Dbr Fchkbtbchmrs
?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 93/160
Wmvmrsdl c` Bhput [dx Frmkbt
12
6.= Occks Kbstrbgutmk ds @rmm Vdiplms & Ob`ts
Bh fdsms, wamrm tam occks drm purfadsmk kurbho tam hcridl fcursm c` gusbhmss `cr trdkbho
purpcsm gut kbspcsmk c`` ctamr tadh gy wdy c` sdlm b.m., kbstrbgutbch c` occks ds `rmm sdiplm crob`ts, tam Bhput [dx pdbk ch occks kbstrbgutmk ds `rmm sdiplms dhk ob`ts ads tc gm rmvmrsmk kurbhotam ichta.
Mxdiplm 41:
Ch 77-;-7544, = Hcs. c` Bhsuldtcrs wmrm obvmh ds `rmm sdiplm tc Idrvml [rdkmrs ds prcictbchdlc``mr. [am Bhsuldtcrs wds purfadsmk `cr e 675 `rci Mxfml [rdkmrs.
Vtmp 4:
Lmt us frmdtm tam rmqubrmk idstmrs tc rmfcrk tam trdhsdftbch
Frmdtbho Lmkomrs
b. Mxpmhsms ch @rmm Vdiplms & Ob`ts
Frmdtm tam lmkomr Mxpmhsms ch @rmm Vdiplms & Ob`ts wbta tam kmtdbls ds sacwh bh tam tdglm:
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2.
[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam purfadsm vdlum dhk bhput tdx frmkbt choccks obvmh ds `rmm sdiplms,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Occks Obvmh ds Ob`t, @rmm Vdiplm ds tam PD[ Dkjustimht Fldssbh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Mxpmhsms ch @rmm Vdiplms & Ob`ts dhk mhtmr tam dicuht ds 4,00; (b.m.,4,055 + ;% PD[)
6. Frmkbt Uurfadsms E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk;. Vmlmft Bhsuldtcrs bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds = dhk Wdtm ds 675
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%
0. Frmkbt Bhput PD[ E ;% lmkomr.
?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,055.
1. Vmlmft tam Fciickbty ds Bhsuldtcrs dhk mhtmr tam Dssmssdglm Pdlum c` 4,055. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
Mxpmhsms ch @rmmVdiplms & Ob`ts
KbrmftMxpmhsms
Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 94/160
Wmvmrsdl c` Bhput [dx Frmkbt
25
2. [am dicuht wbll gm dutcidtbfdlly kbspldymk
45.Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.44 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks Obvmh ds Ob`t, @rmm Vdiplm
44.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.0 Occks Lcst ch [am`t, Lcss Mtf.
Dhy occks purfadsmk kurbho tam hcridl fcursm c` gusbhmss ̀ cr trdkbho purpcsm gut b` lcst gy tam`t,kdidomk cr lcst, tam Bhput [dx pdbk ch tam sdim hmmks tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 42:
Ch 76-;-7544, = hcs.c` O B Ubpms wmrm lcst bh ockcwh c` I/s. Hdtbchdl [rdkmrs. [am O B Ubpmswmrm purfadsmk `cr e 4=5 mdfa. [am occks wmrm sugjmft tc 7% PD[.
Vtmp 4:
Lmt us frmdtm tam mxpmhsm lmkomr tc rmfcrk tam dgcvm trdhsdftbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 95/160
Wmvmrsdl c` Bhput [dx Frmkbt
24
b. Occks Kdidomk/Lcst
Frmdtm tam lmkomr Occks Kdidomk/ Lcst wbta tam kmtdbls ds sacwh bh tam tdglm:
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2.
[c frmdtm d jcurhdl dkjustimht mhtry `cr rmvmrsbho tam purfadsm vdlum dhk bhput tdx frmkbt choccks lcst gy tam`t, lcss.
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -
PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Occks Lcst ch [am`t, Lcss Mtf. ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Occks Kdidomk/Lcst dhk mhtmr tam dicuht ds ?0= (b.m., ?=5 + 7% PD[)
6. Frmkbt Uurfadsms E 7% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk
;. Vmlmft O B Ubpms bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds = dhk Wdtm ds 4=5
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E 7%
0. Frmkbt Bhput PD[ E 7% lmkomr.
?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 7% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ?=5.
1. Vmlmft tam Fciickbty ds O B Ubpms dhk mhtmr tam Dssmssdglm Pdlum c` ?=5. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
2. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
Lmkomr ]hkmr Bhvmhtcry Pdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
Occks Kdidomk/Lcst
KbrmftMxpmhsms
Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 96/160
Wmvmrsdl c` Bhput [dx Frmkbt
27
45.Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.47 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Occks Lcst ch [am`t, Lcss Mtf.
44.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.? Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk gm`crm Idhu`dfturm
Dhy bhputs purfadsmk `cr usm bh idhu`dfturbho, b` kdidomk kurbho trdhsbt (hcridl cr dghcridllcss) gm`crm gmbho usmk bh idhu`dfturbho, tam Bhput [dx pdbk ch kdidomk bhputs ads tc gmrmvmrsmk kurbho tam ichta.
Mxdiplm 75:
Ch 76-;-7544, I/s Hdtbchdl [rdkmrs purfadsmk 455 ltrs c` bhkustrbdl `uml dt e =5/Ltr `cr bts pldht`rci Vtmrlbho Bhkustrbms vbkm bhvcbfm huigmr 44 dhk stcrmk tam sdim bh bts `dftcry ockcwh. Ch 7=-
;-7544, wablm tdnbho kmlbvmry c` Bhkustrbdl `uml `rci Vtmrlbho Bhkustrbms, bt wds kbsfcvmrmk tadt 7=ltrs c` `uml wds lcst bh trdhsbt
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam trdhsdftbch.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 97/160
Wmvmrsdl c` Bhput [dx Frmkbt
26
b. Uurfadsms ‖ Bhputs E ;% Lmkomr
Frmdtm tam lmkomr Uurfadsms ‖ Bhputs E ;% wbta tam kmtdbls ds sacwh bh tam tdglm:
bb. Bhput PD[ ‖ Bhkustrbdl @uml Lmkomr
bbb. Lcss c` Bhputs bh [rdhsbt Lmkomr
Frmdtm tam lmkomr Lcss c` Bhputs bh [rdhsbt wbta tam kmtdbls ds sacwh bh tam tdglm:
bv. Vuhkry Frmkbtcr Lmkomr
Frmdtm tam Vuhkry Frmkbtcr lmkomr ‖ Vtmrlbho Bhkustrbms gy `cllcwbho tam stmps obvmh bh mxdiplm 4.
v. PD[ Fciickbty Frmdtbch
Frmdtm tam PD[ Fciickbty wbta tam ̀ cllcwbho kmtdbls:
vb. Vtcfn Btmi ‖ Bhkustrbdl @uml
Frmdtm tam stcfn btmi wbta tam kmtdbls ds obvmh bh tam `cllcwbho tdglm:
Lmkomr ]hkmr BhvmhtcryPdlums drmd``mftmk
]smk bhPD[
Wmturhs
PD[/[dx Fldss ]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
Uurfadsms‖Bhputs E ;%
Uurfadsm Dffcuhts
Rms Rms Uurfadsms E ;%(Bhkustrbdl Bhput)
Hc
Hdim ]hkmrOrcup
[ypm c`Kuty/[dx
PD[sug[ypm
PD[/[dxFldss
Bhvmhtcryvdlums drmd``mftmk
Umrfmhtdomc` Fdlfuld-
tbch
Imtackc` Fdl-
fuldtbch
B[F‖Bhkus-trbdl @uml
Kutbms& [dxms
PD[ BhputPD[
Bhput PD[ E;% ‖ (Bhkus-trbdl Bhput)
Hc ;% Ch PD[Wdtm
Lmkomr ]hkmr Bhvmhtcry vdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
Lcss c` Bhputs bh[rdhsbt
KbrmftMxpmhsms
Hc Hc Hc
Vl.Hc.
Hdim ]smk @cr
PD[
FciickbtyFckm
Vfamkulm Huigmr VfamkulmVmrbdl Huigmr
4 Bhkustrbdl Bhputs PD[ 750? @brst Vfamkulm ‖ Udrt G 0?
Hdim ]hkmr ]hbtsPD[ Kmtdbls
Fciickbty Wdtm c` PD[
Bhkustrbdl @uml Urbidry Lts Bhkustrbdl Bhputs ;%
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 98/160
Wmvmrsdl c` Bhput [dx Frmkbt
2;
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
b. Uurfadsm Bhvcbfm
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @2: Uurfadsms
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Vtmrlbho Bhkustrbms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr/ickb`y tam rmqubrmk kmtdbls
;. Vmlmft tam Hdim c` Btmi ds Bhkustrbdl @uml `rci tam Lbst c` Btmis
=. Mhtmr tam Tudhtbty ds 455 lts dhk Wdtm ds =5/ltr . [am vdlum bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
0. Bh tam Dffcuhtbho Kmtdbls sfrmmh, smlmft Uurfadsms‖Bhputs E ;% `rci tam Lbst c` LmkomrDffcuhts. [am PD[/[dx Fldss wbll dutcidtbfdlly gm kbspldymk ds Uurfadsms E ;% (Bhkus-trbdl Bhput)
?. Vmlmft tam lmkomr B[F-Bhkustrbdl @uml dhk tam vdlums wbll gm dutcidtbfdlly fdlfuldtmk dhk kbs-pldymk
1. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
2. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
45. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.46 Uurfadsms Bhvcbfm ‖ Bhkustrbdl @uml
44. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 99/160
Wmvmrsdl c` Bhput [dx Frmkbt
2=
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk Gm`crm I`o. ds tam PD[Dkjustimht Fldss bh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Lcss c` Bhputs bh [rdhsbt dhk mhtmr tam dicuht ds 4,655 (4,7=5 + ;% PD[)
6. Frmkbt Uurfadsms ‖ Bhputs E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk
;. Vmlmft Bhkustrbdl @uml bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 7= dhk Wdtm ds =5
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%(Bhkustrbdl Bhput)
0. Frmkbt Bhput PD[ ‖ Bhkustrbdl @uml lmkomr.?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% ‖ (Bhkustrbdl Bhput) wbll gm kbspldymk bh tamPD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 4,7=5.
1. Vmlmft tam Fciickbty ds Bhkustrbdl Bhputs dhk mhtmr tam Dssmssdglm Pdlum c` 4,7=5. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
2. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
45.Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.4; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhputs Kdidomk bh [rdhsbt cr Kmstrcymk Gm`crm Idhu`dfturm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 100/160
Wmvmrsdl c` Bhput [dx Frmkbt
20
44. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.1 Lcss c` Bhputs gy @brm cr Dffbkmht Dhy bhkustrbdl bhputs purfadsmk `cr usm bh idhu`dfturbho, b` lcst gy `brm cr dffbkmht, tam Bhput [dxpdbk ch occks lcst gy tam`t ads tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 74:
Ch 70-;-7544, 45 ltrs c` `uml wmrm kmstrcymk kum tc `brm bh tam ockcwh c` I/s Hdtbchdl [rdkmrs.
Vtmp 4:
Lmt us frmdtm tam hmfmssdry idstmrs tc rmfcrk tam trdhsdftbch.
b. Lcss c` Occks gy @brm Lmkomr
Frmdtm tam lmkomr Lcss c` Occks gy @brm wbta tam kmtdbls ds sacwh bh tam tdglm:
bb. Jcurhdl Pcufamr
[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Bhputs Kmstrcymk bh @brm cr Lcst ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ Lcss c` Occks gy @brm dhk mhtmr tam dicuht ds =75 (b.m., =55 + ;% PD[)
6. Frmkbt Uurfadsms ‖ Bhputs E ;% lmkomr. [am Bhvmhtcry Dllcfdtbchs sug-sfrmmh bs kbspldymk
;. Vmlmft Bhkustrbdl @uml bh tam Hdim c` Btmi `bmlk, mhtmr tam Tudhtbty ds 45 dhk Wdtm ds =5
=. Bh tam Dffcuhtbho Kmtdbls sfrmmh tam PD[/[dx Fldss wbll gm kbspldymk ds Uurfadsms E ;%(Bhkustrbdl Bhput)
0. Frmkbt B[F-Bhkustrbdl @uml lmkomr.?. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% ‖ (Bhkustrbdl Bhput) wbll gm kbspldymk bh tam
PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds =55.
1. Vmlmft tam Fciickbty ds Bhkustrbdl Bhputs dhk mhtmr tam Dssmssdglm Pdlum c` =55. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
2. [am dicuht wbll gm dutcidtbfdlly kbspldymk
Lmkomr ]hkmr Bhvmhtcry vdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
Lcss c` Occks gy@brm
KbrmftMxpmhsms
Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 101/160
Wmvmrsdl c` Bhput [dx Frmkbt
2?
45.Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.4= Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhputs Kmstrcymk bh @brm cr Lcst
44.Urmss R cr Mhtmr tc dffmpt.
6.2 ]hdvdblmk Frmkbt ch Fdpbtdl occks ([bim Gdrrmk)
[am ldpsmk vdlum c` uhdvdblmk Bhput [dx Frmkbt (=5% c` Bhput tdx pdbk) ch fdpbtdl occks pur-fadsmk, d`tmr tam prmsfrbgmk pmrbck (b.m., tarmm ymdrs `rci tam kdtm c` fciimhfmimht c` fciimr-fbdl prckuftbch c` fdpbtdl occks). [am vdlum c` sufa bhput tdx frmkbt ads tc gm rmvmrsmk d`tmr 6ymdrs.
[am mhtrbms tc dffcuht `cr tam dvdbldgblbty c` bhput tdx frmkbt dhk tamh rmvmrsbho tam sdim chdffcuht d`tmr 6 ymdrs drm ds `cllcws:
b. Dffcuhtbho tam dvdbldgblbty c` Bhput [dx Frmkbt
Bh jcurhdl vcufamr smlmft Bhput [dx Frmkbt Dkibttmk ch Fdpbtdl Occks bh ]smk `cr `bmlk
Kmgbt: Mlbobglm Bhput Frmkbt ch Fdpbtdl Occks lmkomr (wbta PD[/[dx fldss Uurfadsm ‖ FdpbtdlOccks E ;% cr 47.=%)
Frmkbt: [dx Udbk ch Fdpbtdl Occks lmkomr (orcupmk uhkmr Furrmht Dssmts)
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 102/160
Wmvmrsdl c` Bhput [dx Frmkbt
21
bb. Wmvmrsbho tam Bhput [dx Frmkbt ch hch-usdom c` tam sdim d`tmr 6 ymdrs
Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ ]hdvdblmk Frmkbt ch Fdpbtdl Occks ([bim Gdrrmk)ds tam PD[ Dkjustimht Fldss bh ]smk `cr `bmlk.
Kmgbt: Mxpmhsms lmkomr (orcupmk uhkmr Bhkbrmft Mxpmhsms)
Frmkbt: Mlbobglm Bhput [dx Frmkbt lmkomr (wbta PD[/[dx fldss Uurfadsm ‖ Fdpbtdl Occks E ;%cr 47.=%)
6.45 Fchsbohimht/Grdhfa [rdhs`mrs wbtacut @cri @
[am kmdlmr idy advm d Grdhfa c``bfm cutsbkm tam stdtm dhk tam occks trdhs`mrrmk tc tadt grdhfaidy gm fchsbkmrmk ds Grdhfa trdhs`mrs dhk hct tmrimk ds sdlms. Bh sufa fdsm, tam gb`urfdtbchhmmks tc gm idkm `cr tam occks smht ch prbhfbpdl dffcuht (grdhfa trdhs`mr) dhk ch FchsbohimhtGdsbs (trdhs`mrrmk tc domht). [abs gb`urfdtbch fdh gm bkmhtb`bmk gy smlmftbho tam RMV cr HC cptbch
dodbhst tam `bmlk Bs Vdlms dodbhst Urbhfbplm D/f. [abs `bmlk bs smt tc RMV wamh tam trdhs`mr bs fch-sbkmrmk ds Grdhfa [rdhs`mrs dhk HC bh fdsm c` fchsbohimht trdhs`mrs.
6.45.4 Fchsbohimht [rdhs`mrs wbtacut @cri @
Mxdiplm 77:
Ch 41-;-7544, I/s Hdtbchdl [rdkmrs kmspdtfamk 4= hcs c` Bhsuldtcrs `cr e 675 mdfa ds fchsboh-imht sdlms tc Hdtbchdl Mhtmrprbsms, Iuigdb vbkm bhvcbfm huigmr VH5?. [am occks wmrm
purfadsmk gy pdybho ;% PD[.
Vtmp 4:
Lmt us frmdtm tam rmqubrmk Idstmrs tc rmfcrk tam dgcvm trdhsdftbch.
[am fchsbohimht/grdhfa trdhs`mr cutwdrk lmkomr fdh gm frmdtmk uhkmr sdlms dffcuhts gysmlmftbho tam PD[/[dx fldss - Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk. [abs vdlum wbll gm fchsbk-mrmk ds d pdrt c` tctdl sdlms.
[c frmdtm d fchsbohimht/grdhfa trdhs`mr lmkomr `cr sacwbho tam vdlum c` stcfn trdhs`mrs smpd-rdtmly bh prc`bt & lcss dffcuht wbtacut bhflukbho bt bh tctdl sdlms, d usmr-km`bhmk dffcuht orcuphmmks tc gm frmdtmk. Vtcfn trdhs`mr cutwdrk dhk bhwdrk advm tc gm orcupmk uhkmr bhfcim dhkmxpmhsms rmspmftbvmly gy mhdglbho bt `cr rm`lmftbho ds pdrt c` orcss prc`bt bh dffcuht orcup idstmr.
b. Vtcfn [rdhs`mr Cutwdrk Orcup
Frmdtm tam dffcuht orcup Vtcfn [rdhs`mr Cutwdrk wbta tam kmtdbls ds sacwh bh tam tdglm:
Orcup ]hkmr Hdturmc`
Orcup
Kcmsbt
d``mftOrcssUrc`bt
Orcupgmadvms
lbnm d Vug-Lmkomr
HmttKmgbt/Frmkbt
Gdldhfm`cr
Wmpcrtbho
]smk`cr Fdl-fuldtbch
Imtack tcdllcfdtm
wamh usmkbh Uurfa-
fdsmBhvcbfm
Vtcfn[rdhs`mrCutwdrk
Urbidry Bhfcim Rms Hc Hc Hc Hct Dpplbfd-glm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 103/160
Wmvmrsdl c` Bhput [dx Frmkbt
22
[am Vtcfn [rdhs`mr Cutwdrk orcup dppmdrs ds sacwh:
@bourm 6.40 Vtcfn [rdhs`mr Cutwdrk Orcup
b. Fchsbohimht/Grdhfa [rdhs`mr Lmkomr
4. Mhtmr tam Hdim ds Fchsbohimht/Grdhfa [rdhs`mr
7. Vmlmft Vtcfn [rdhs`mr Cutwdrk ds tam dffcuht orcup bh tam ]hkmr `bmlk
6. Vmt Bhvmhtcry vdlums drm d``mftmk tc Rms
;. Vmt tam cptbch ]smk Bh PD[ Wmturhs tc Rms tc kbspldy tam PD[/[dx Fldss sug-sfrmmh.
@bourm 6.4? Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk Lmkomr
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 104/160
Wmvmrsdl c` Bhput [dx Frmkbt
455
=. Vmlmft tam PD[/tdx fldss - Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk
@bourm 6.41 PD[/Fldss Vmlmftbch `cr Fchsbohimht/Grdhfa [rdhs`mr Cutwdrk
0. Dffmpt tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr.
bb. Grdhfa Lmkomr
Frmdtm tam Grdhfa lmkomr ‖ Hdtbchdl Mhtmrprbsms orcupmk uhkmr Grdhfa/Kbvbsbch.
Vtmp 7:
Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2
[c rmfcrk tam Fchsbohimht trdhs`mr c` occks,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
Bh @47: Vdlms Bhvcbfm Fch`bourdtbch, smt Dllcw Vmpdrdtm Guymr dhk Fchsbohmm Hdims tc Hc
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Hdtbchdl Mhtmrprbsms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Mhtmr tam Kmspdtfa Kmtdbls, Guymr‒s Kmtdbls dhk Fchsbohmm kmtdbls bh Udrty Kmtdbls sfrmmh
;. Vmlmft tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
=. Ch smlmftbho tam Fchsbohimht/Grdhfa [rdhs`mr , tam PD[/[dx Fldss dppmdrs ds Fchsboh-imht / Grdhfa [rdhs`mr Cutwdrk `rci tam PD[/[dx Fldss lbst
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 105/160
Wmvmrsdl c` Bhput [dx Frmkbt
454
0. Vmlmft tam Hdim c` Btmi ds Bhsuldtcrs `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds 4= dhk Wdtm ds 675. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
1. Vmt tam cptbch Bs Vdlm bh Urbhfbpdl‒s D/f tc Hc ds tam trdhs`mr c` occks bs gmbho fchsbkmrmk dsfchsbohimht trdhs`mr
2. Vmlmft tam @cri tc Wmfmbvm ds @cri @
45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
47. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm 6.42 Vdlms Bhvcbfm ‖ Fchsbohimht [rdhs`mr Cutwdrks
46. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Ch smlmftbho dhy c` tam Kmfldrdtbch @cris (F, F wbta M4/M7, @ mtf.) bh@cris tc Wmfmbvm/Bssum, mhtmrbho tam @cri smrbms huigmr, @cri huigmr dhk
kdtm, tam sdim wbll gm fdpturmk bh tam prbhtmk bhvcbfm/vcufamr.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 106/160
Wmvmrsdl c` Bhput [dx Frmkbt
457
6.45.7 Wmvmrsdl c` Bhput [dx Frmkbt ch Fchsbohimht Vmht wbtacut @cri @
@cr tam occks wamh smht ch fchsbohimht tc Domhts cutsbkm tam stdtm `cr tam purpcsm c` trdkm
wbtacut @cri ‑@‒, tam Bhput tdx pdbk ads tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 76:
Ch 70-;-7544, ch dffcuht c` hch-dvdbldgblbty c` @cri @, tam bhput PD[ fldbidglm ch tam fchsboh-imht kmspdtfamk ch 41-;-7544 wds rmvmrsmk.
Vtmp 4:
b. [dx Udbk ch Occks [rdhs`mrrmk Lmkomr
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Fchsbohimht Vdlms _btacut @cri ‑@‒ ds tam PD[ DkjustimhtFldss bh tam ]smk `cr `bmlk
7. Kmgbt tam lmkomr - [dx Udbk ch Occks [rdhs`mrrmk dhk mhtmr tam dicuht ds 427
6. Frmkbt Bhput PD[ E ;% lmkomr.
;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E ;% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds ;,155.
=. Vmlmft tam Fciickbty ds Bhsuldtcrs dhk mhtmr tam Dssmssdglm Pdlum c` ;,155. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
0. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
Lmkomr ]hkmr Bhvmhtcry
vdlums drmd``mftmk
]sm ̀ cr Dssmssdglm
Pdlum Fdlfuldtbch
]smk bh PD[
Wmturhs
[dx Udbk ch Occks[rdhs`mrrmk
Kbrmft Mxpmhsms Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 107/160
Wmvmrsdl c` Bhput [dx Frmkbt
456
?. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.75 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Fchsbohimht Vdlms _btacut ‑@‒ @cri
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.45.6 Vdlms ‖ Grdhfa [rdhs`mrs
Mxdiplm 7;:
Ch 77-;-7544, I/s Hdtbchdl [rdkmrs kmspdtfamk 75 hcs c` O B Ubpms `cr e 4=5 mdfa tc bts grdhfac``bfm ‖ Udrbjdtd Mhtmrprbsms, Ndrhdtdnd dodbhst @cri @ vbkm bhvcbfm huigmr VH51. [am occkswmrm purfadsmk gy pdybho 7% PD[.
Vtmp 4:
Lmt us mhtmr tam sdlms trdhsdftbch bh [dlly.MWU 2. [c rmfcrk tam Grdhfa trdhs`mr c` occks,
Bh fdsm c` Fchsbohimht Vdlms idkm cutsbkm tam stdtm ctamr tadh gy wdy c`
sdlms wbtacut @cri ‑@‒, tam Bhput PD[ saculk gm rmvmrsmk tc tam mxtmht c` ;%,
wamrm tam occks drm purfadsmk dt 47.=% PD[. [am gdldhfm c` 1.=% PD[ bs
dvdbldglm ds Bhput [dx Frmkbt. Acwmvmr, wamrm tam Bhput PD[ pdbk ch
purfadsms idkm E 4%, 7%, ;% cr dhy ctamr rdtm lmss tadh ;%, tam mhtbrm
dicuht bs rmvmrsmk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 108/160
Wmvmrsdl c` Bhput [dx Frmkbt
45;
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
Mhsurm tadt bh @47: Pcufamr Fch`bourdtbch, tam cptbch Dllcw Vmpdrdtm Guymr dhk FchsbohmmHdims
bs smt tcHc
4. Mhtmr tam rm`mrmhfm huigmr bh tam Wm`. `bmlk
7. Vmlmft Udrbjdtd [rdkmrs bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Vmlmft tam Fchsbohimht/Grdhfa [rdhs`mr lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c`Lmkomr Dffcuhts
;. Mhtmr tam Kmspdtfa Kmtdbls bh tam Udrty Kmtdbls sfrmmh
=. Ch smlmftbho tam Vdlms Lmkomr , tam PD[/[dx Fldss dppmdrs ds Fchsbohimht / Grdhfa [rdhs-`mr Cutwdrk `rci tam PD[/[dx Fldss lbst
0. Vmlmft tam Hdim c` Btmi ds O B Ubpms `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds 75 dhk Wdtm ds 4=5. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk
1. Vmt tam cptbch Bs Vdlm bh Urbhfbpdl‒s D/f tc Rms ds tam trdhs`mr c` occks bs gmbho fchsbkmrmk dsgrdhfa trdhs`mr
2. Vmlmft tam @cri tc Wmfmbvm ds @cri @.
45. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
44. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
47. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm 6.74 Vdlms ‖ Grdhfa [rdhs`mr c` Occks
46. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 109/160
Wmvmrsdl c` Bhput [dx Frmkbt
45=
6.45.; Wmvmrsdl c` Bhput [dx Frmkbt `cr Vtcfn [rdhs`mrrmk wbtacut @cri @
[am occks wamh trdhs`mrrmk tc tam grdhfa c``bfm(s) sbtudtmk cutsbkm tam stdtm wbtacut ‑@‒ @cri, tam
Bhput [dx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.
Mxdiplm 7=:
Ch 70-;-7544, ch dffcuht c` hch-dvdbldgblbty c` @cri @, tam bhput PD[ fldbidglm ch tam stcfn kms- pdtfamk tc grdhfa c` b̀fm ch 77-;-7544 wds rmvmrsmk.
Vtmp 4:
[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx pdbk ch occks kmstrcymk gy `brm,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Vtcfn [rdhs`mr _btacut @cri ‑@‒ ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ [dx Udbk ch Occks [rdhs`mrrmk dhk mhtmr tam dicuht ds 05
6. Frmkbt Bhput PD[ E 7% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 7% wbll gm kbs-pldymk bh tam PD[/[dx Fldss `bmlk. Mhtmr tam Dssmssdglm vdlum ds 6,555.
;. Vmlmft tam Fciickbty ds O B Ubpms dhk mhtmr tam Dssmssdglm Pdlum c` 6,555. [am [dxdicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk.
=. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
0. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.77 Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Vtcfn [rdhs`mr _btacut ‑@‒ @cri
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 110/160
Wmvmrsdl c` Bhput [dx Frmkbt
450
?. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
6.44 Uurfadsms `cr Urckuftbch c` Mxmiptmk Occks (@bhbsamk)
[am vdlum c` occks cr rdw idtmrbdls purfadsmk dhk utblbsmk `cr tam idhu`dfturm cr prckuftbch c``bhbsamk occks, wabfa drm mxmipt ds pmr [H PD[ Dft (b.m., Occks imhtbchmk bh @curta Vfamkulm),tam Bhput tdx pdbk ch sufa occks ads tc gm rmvmrsmk kurbho tam ichta.
[am mhtrbms tc gm idkm drm ds `cllcws:
Vtmp 4:
Uurfadsm Mhtry
Kmgbt: Uurfadsm lmkomr (orcupmk uhkmr Uurfadsm Dffcuht wbta tdxdglm PD[/[dx Fldssb`bfdtbch)
Kmgbt: Bhput PD[ lmkomr (orcupmk uhkmr Kutbms & [dxms, [ypm c` Kuty ds PD[ wbta tdxdglm PD[/[dx Fldssb`bfdtbch)
Frmkbt: Vuhkry Frmkbtcr lmkomr
Vtmp 7
Wmvmrsbho tam Bhput [dx Frmkbt ch Occks usmk `cr Urckuftbch c` Mxmipt Occks
Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ Urckuftbch c` Mxmiptmk Occks (@bhbsamk) ds tamPD[ Dkjustimht Fldss bh ]smk `cr `bmlk.
Kmgbt: Uurfadsm lmkomr dhk mhtmr tam bhput PD[ dicuht ds pmr Vtmp 4
Frmkbt: Bhput PD[ lmkomr usmk bh Vtmp 4 tc rmvmrsm tam bhput tdx dicuht
[am rmvmrsdl mhtry wbll gm idkm tc trdhs`mr tam bhput PD[ dicuht tc purfadsm vdlum.
6.47 Bhtmrstdtm Vdlm wbtacut 'F `cri
Vdlms idkm bh fcursm c` bhtmrstdtm trdkm dhk fciimrfm tc FV[ rmobstmrmk kmdlmrs cr dhy ctamrpmrsch cutsbkm tam stdtm wbtacut ‑F‒ @cri, tam mhtbrm dicuht c` Bhput tdx pdbk ch sufa occks adstc gm rmvmrsmk kurbho tam ichta.
Bh fdsm c` Grdhfa [rdhs`mrs idkm cutsbkm tam stdtm ctamr tadh gy wdy c` sdlms
wbtacut ‑@‒ @cri, tam Bhput PD[ saculk gm rmvmrsmk tc tam mxtmht c` ;%.[am
gdldhfm c` 1.=% PD[ bs dvdbldglm ds Bhput [dx Frmkbt. Acwmvmr, wamrm tam
Bhput PD[ pdbk ch purfadsms idkm E 4%, 7%, ;% cr dhy ctamr rdtm lmss tadh
;%, tam mhtbrm dicuht bs rmvmrsmk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 111/160
Wmvmrsdl c` Bhput [dx Frmkbt
45?
Mxdiplm 70:
Ch 7=-;-7544, I/s Hdtbchdl [rdkmrs sclk 7 Hcs. c` Pdfuui Flmdhmrs tc @crtuhm Domhfbms, Daimkdgdk wbatcut smlmftbho ‑F‒ @cri vbkm bhvcbfm huigmr VH52. FV[ E 47.=% wds fadromk.
[am Pdfuui Flmdhmrs wmrm purfadsmk `rci Mxfml [rdkmrs `cr e 4=,555 mdfa gy pdybho PD[ E47.=%. [am bhput tdx pdbk wds rmvmrsmk ch 7?-;-7544.
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbchs bh [dlly.MWU 2.
b. Bhtmr-Vtdtm Vdlms
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @1: Vdlms
4. Mhtmr tam rm`mrmhfm bh tam Wm`. `bmlk
7. Vmlmft @crtuhm Domhfbms bh tam Udrty‒s D/f Hdim `bmlk `rci tam Lbst c` Lmkomr Dffcuhts
6. Bh tam Udrty Kmtdbls sfrmmh, mhtmr tam rmqubrmk kmtdbls
;. Vmlmft Bhtmrstdtm Vdlms E 47.=% lmkomr bh tam Vdlms Lmkomr `bmlk `rci tam Lbst c` LmkomrDffcuhts
=. Ch smlmftbho tam Bhtmrstdtm Vdlms E 47.=% lmkomr, tam PD[/[dx Fldss dppmdrs ds BhtmrstdtmVdlms E 7% Dodbhst @cri F
0. Vmlmft tam Hdim c` Btmi ds Pdfuui Flmdhmrs `rci tam Lbst c` Btmis
?. Mhtmr tam Tudhtbty ds 7 dhk Wdtm ds 4=,555. [am dicuht bs dutcidtbfdlly kbspldymk bh tamDicuht `bmlk.
1. Vmlmft FV[ E 47.=% dhk tam dicuht bs dutcidtbfdlly fdlfuldtmk
2. Vmt tam cptbch Bs Kmfldrmk Occks Vdlms tc Hc
45. Vmlmft @cri F ds Hct Dpplbfdglm44. [am `bmlk Vacw Vtdtutcry Kmtdbls wbll gm smt tc Hc
47. Dffmpt tam km`dult Gbll dllcfdtbchs bh tam Gbll-wbsm Kmtdbls sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 112/160
Wmvmrsdl c` Bhput [dx Frmkbt
451
46. Mhtmr Hdrrdtbch b` rmqubrmk
@bourm 6.76 Vdlms Bhvcbfm ‖ Vdlms _btacut F @cri
4;. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bb. Wmvmrsdl c` Bhput [dx Udbk
FV[ ‖ Bhtmr-Vtdtm Vdlms Lmkomr
Jcurhdl Pcufamr
[c frmdtm d jcurhdl vcufamr `cr rmvmrsbho tam bhput tdx dvdblmk ch occks sclk kurbho bhtmr-stdtmsdlms wbtacut @cri F,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft Wmvmrsm Frmkbt ‖ Bhtmrstdtm Vdlm _btacut ‑F‒ @cri ds tam PD[ Dkjustimht Fldss bhtam ]smk `cr `bmlk
7. Kmgbt tam lmkomr ‖ FV[ ch Bhtmrstdtm Vdlms dhk mhtmr tam dicuht ds 6,?=5
Lmkomr ]hkmr Bhvmhtcry vdlumsdrm d``mftmk
]sm ̀ cr DssmssdglmPdlum Fdlfuldtbch
]smk bh PD[Wmturhs
FV[ ch BhtmrstdtmVdlms
KbrmftMxpmhsms
Hc Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 113/160
Wmvmrsdl c` Bhput [dx Frmkbt
452
6. Frmkbt Bhput PD[ E 47.=% lmkomr.
;. Bh tam PD[ Fldss Kmtdbls sfrmmh, Bhput PD[ E 47.=% wbll gm kbspldymk bh tam PD[/[dx Fldss`bmlk. Mhtmr tam Dssmssdglm vdlum ds 65,555.
=. Vmlmft tam Fciickbty ds Pdfuui Flmdhmrs dhk mhtmr tam Dssmssdglm Pdlum c` 65,555. [am[dx dicuht wbll gm dutcidtbfdlly fdlfuldtmk dhk kbspldymk
0. [am frmkbt dicuht wbll gm dutcidtbfdlly kbspldymk
?. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm 6.7; Jcurhdl Pcufamr ‖ Wmvmrsm Frmkbt ‖ Bhtmrstdtm Vdlm _btacut ‑F‒ @cri
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Bh fdsm c` Bhtmrstdtm sdlms wbtacut ‑F‒ @cri, tam mhtbrm dicuht c` bhput tdx
pdbk/pdydglm ch purfadsm c` sufa occks saculk gm rmvmrsmk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 114/160
Wmvmrsdl c` Bhput [dx Frmkbt
445
6.46 B[F Dvdblmk `cr @bhbsamk Occks Vugsmqumhtly Mxmipt
[am dicuht c` Bhput tdx pdbk ch rdw idtmrbdls wabfa drm usmk `cr idhu`dfturm c` `bhbsamk occks,
wabfa wmrm ldtmr mxmipt, tam sdim ads tc gm rmvmrsmk tc tam mxtmht c` uhusmk Wdw idtmrbdls `crtam dpplbfdglm pmrbck.
[am mhtrbms tc gm idkm drm ds `cllcws:
Vtmp 4:
Uurfadsm Mhtry
Kmgbt: Uurfadsm lmkomr (orcupmk uhkmr Uurfadsm Dffcuht wbta tdxdglm PD[/[dx Fldssb`bfdtbch)
Kmgbt: Bhput PD[ lmkomr (orcupmk uhkmr Kutbms & [dxms, [ypm c` Kuty ds PD[ wbta tdxdglm PD[/[dx Fldssb`bfdtbch)
Frmkbt: Vuhkry Frmkbtcr lmkomr
Vtmp 7:
Wmvmrsbho tam Bhput [dx Frmkbt ch [dxdglm Bhputs Uurfadsmk `cr Idhu`dfturm c` MxmiptOccks
Bh jcurhdl vcufamr smlmft Wmvmrsm Frmkbt ‖ B[F Dvdblmk `cr @bhbsamk Occks VugsmqumhtlyMxmipt ds tam PD[ Dkjustimht Fldss bh ]smk `cr `bmlk.
Kmgbt: Uurfadsm lmkomr dhk mhtmr tam bhput PD[ dicuht ds pmr Vtmp 4
Frmkbt: Bhput PD[ lmkomr usmk bh Vtmp 4 tc rmvmrsm tam bhput tdx dicuht
[am rmvmrsdl mhtry wbll gm idkm tc trdhs`mr tam bhput PD[ dicuht tc purfadsm vdlum.
6.4; Ctamrs (spmfb`y)
[am Bhput tdx pdbk ch occks, rmvmrsmk ch dffcuht c` dhy ctamr rmdsch ctamr tadh ds imhtbchmkdgcvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 115/160
444
Lmssch ;: Udyimht c` PD[ Lbdgblbty
;.4 Dkvdhfm [dx, Mhtry [dx dhk [KV Dkjustimht Mhtrbms
;.4.4 Dkjustimht [cwdrks Dkvdhfm [dx cr Wm`uhk
[am dkvdhfm PD[ pdyimhts, b` dhy, idkm gy tam kmdlmr fdh gm dkjustmk tcwdrks tam dftudl cutputtdx lbdgblbty ̀ cr tam rmturh pmrbck. @cr smttbho c`` tam dkvdhfm pdyimhts wbta tam cutput tdx lbdgblbty c`furrmht pmrbck, d jcurhdl mhtry wbta PD[ Dkjustimht - Dkvdhfm [dx Udbk hmmks tc gm idkm.
Mxdiplm 7?:
Ch 4=-;-7544, I/s Hdtbchdl [rdkmrs pdbk e ;,=55 ds dkvdhfm pdyimht tcwdrks PD[. Ch 65-;-7544, tam dkvdhfm dicuht pdbk wds dkjustmk ds `cllcws:
• e 7,555 dodbhst d pcrtbch c` cutput PD[
• e 7,=55 dodbhst FV[ kums.
Vtmp 4:Lmt us frmdtm tam Dkvdhfm [dx lmkomr tc rmfcrk tam dgcvm trdhsdftbch.
b. Dkvdhfm [dx lmkomr
Frmdtm tam lmkomr Dkvdhfm [dx wbta tam kmtdbls ds sacwh bh tam tdglm:
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc
Drrbvbho dt tam tdx lbdgblbty d`tmr smttbho-c`` bhput tdx frmkbt dodbhst tdxpdydglm
Dkjust tam Dkvdhfm [dx dhk Mhtry [dx pdbk dodbhst tam tdx lbdgblbty
Udyimht c` PD[ dhk FV[ Lbdgblbty
Lmkomr ]hkmr Bhvmhtcry Pdlums drmd``mftmk
]sm ̀ cr Dssmssdglm PdlumFdlfuldtbch
Dkvdhfm [dx Furrmht Dssmts Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 116/160
Udyimht c` PD[ Lbdgblbty
447
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
b. Dkvdhfm PD[ Udyimht vcufamr [c frmdtm dh dkvdhfm PD[ pdyimht vcufamr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht
4. Vmlmft tam Gdhn lmkomr ds Gdhn c` Bhkbd bh tam Dffcuht `bmlk
7. Kmgbt tam Dkvdhfm [dx lmkomr
6. Mhtmr tam dicuht ds ;,=55
;. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.4 Dkvdhfm PD[ Udyimht Pcufamr
=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bb. Jcurhdl Mhtry `cr Dkjustbho tam Dkvdhfm [dx Udbk tcwdrks Cutput PD[ Lbdgblbty
[c frmdtm d jcurhdl vcufamr `cr dkjustbho dkvdhfm tdx pdbk tcwdrks Cutput PD[ lbdgblbty,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft tam Pcufamr Fldss ds PD[ Dkjustimht Fldss
7. Vmlmft Dkvdhfm [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.
6. Kmgbt Cutput PD[ E ;% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx Fldss dppmdrsds Cutput PD[ E ;%. Kc hct mhtmr tam dssmssdglm vdlum
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 117/160
Udyimht c` PD[ Lbdgblbty
446
;. Mhtmr tam dicuht ds 7,555 bh tam Kmgbt `bmlk
=. Frmkbt tam Dkvdhfm [dx lmkomr orcupmk uhkmr Furrmht Dssmts
0. [amFrmkbt
dicuht bs dutcidtbfdlly mhtmrmk?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.7 Jcurhdl Pcufamr - Dkjustimht c` Cutput PD[ [cwdrks Dkvdhfm [dx Udbk
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vbibldrly idnm dh mhtry tc smt-c`` d pcrtbch c` FV[ dicuht dodbhst tam dkvdhfm tdx pdbk.
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft tam Pcufamr Fldss ds PD[ Dkjustimht Fldss
7. Vmlmft Dkvdhfm [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.
6. Kmgbt FV[ E 7% lmkomr. Vmlmft tam PD[/[dx Fldss ds Bhtmr-Vtdtm Vdlms - Vpl. Fdtmocry
Occks dhk kc hct mhtmr tam dssmssdglm vdlum;. Mhtmr tam dicuht ds 655 bh tam Kmgbt `bmlk
=. Kmgbt tam FV[ E 4% wbta PD[/tdx fldss - FV[ E 4%. Mhtmr tam dicuht ds ;=5 bh tam Kmgbt`bmlk
0. Kmgbt tam FV[ E ;% wbta PD[/tdx fldss - FV[ E ;%. Mhtmr tam dicuht ds 055 bh tam Kmgbt`bmlk
?. Kmgbt tam FV[ E 47.=% wbta PD[/tdx fldss - FV[ E 47.=%. Mhtmr tam dicuht ds 4,4=5 bh tamKmgbt `bmlk
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 118/160
Udyimht c` PD[ Lbdgblbty
44;
1. Frmkbt tam Dkvdhfm [dx lmkomr orcupmk uhkmr Furrmht Dssmts
2. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk
45.Mhtmr tam kmtdbls bh tam `bmlkHdrrdtbch
, b` rmqubrmk
@bourm ;.6 Jcurhdl Pcufamr - Dkjustimht c` FV[ [cwdrks Dkvdhfm [dx Udbk
44.Urmss R cr Mhtmr tc dffmpt dhk sdvm.
;.4.7 Dkjustimht [cwdrks Mhtry [dx Udbk
Mhtry tdx bs lmvbmk dhk fcllmftmk ch tam mhtry c` sfamkulmk occks bhtc dhy lcfdl drmd `rci cutsbkmtam Vtdtm `cr fchsuiptbch, usm cr sdlm tamrmbh. [am bipcrtmrs cr kmdlmrs c` dhy sfamkulmk occkslbdglm tc pdy Mhtry tdx drm dllcwmk tc rmkufm tambr lbdgblbty uhkmr PD[ tc tam mxtmht c` Mhtry tdx pdbk.
[am mhtry tdx pdbk, fdh gm dkjustmk tcwdrks cutput tdx lbdgblbty bh d jcurhdl vcufamr usbho tam PD[Dkjustimht ‖ Dkjustimht [cwdrks Mhtry [dx Udbk.
Mxdiplm 71:
[am mhtry tdx wds pdbk `cr occks bipcrtmk ch 4;-;-7544. Ch 65-;-7544, I/s Hdtbchdl [rdkmrsrmfcrkmk tam dkjustimht mhtrbms tc smt-c`` tam mhtry tdx pdbk ds `cllcws:
• e 4,=75 dodbhst d pcrtbch c` cutput PD[
• e 215 dodbhst FV[ kums.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 119/160
Udyimht c` PD[ Lbdgblbty
44=
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
b. Jcurhdl Mhtry `cr Dkjustbho tam Mhtry [dx Udbk tcwdrks PD[ LbdgblbtyOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss dsPD[ Dkjustimht Fldss
4. Vmlmft Dkjustimht [cwdrks Mhtry [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk
7. Kmgbt tam Cutput PD[ E ;% lmkomr dhk smlmft Cutput PD[ E ;% ds tam PD[/[dx Fldss `rcitam PD[/[dx Fldss lbst dhk kc hct mhtmr tam dssmssdglm vdlum.
6. Mhtmr tam dicuht ds 1;;.=0 bh tam Kmgbt `bmlk
;. Kmgbt tam Cutput PD[ E 7% lmkomr dhk smlmft Cutput PD[ E 7% ds tam PD[/[dx Fldss `rcitam PD[/[dx Fldss lbst dhk kc hct mhtmr tam dssmssdglm vdlum
=. Mhtmr tam dicuht ds 0?=.;; bh tam Kmgbt `bmlk
0. Frmkbt tam Mhtry [dx lmkomr orcupmk uhkmr Furrmht Dssmts
?. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk
1. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.; Jcurhdl Pcufamr - Cutput PD[ Dkjustmk [cwdrks Mhtry [dx Udbk
2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 120/160
Udyimht c` PD[ Lbdgblbty
440
bb. Mhtry tc smt-c`` d pcrtbch c` FV[ dicuht dodbhst tam mhtry tdx pdbk
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss -PD[ Dkjustimht Fldss
4. Vmlmft tam Pcufamr Fldss ds PD[ Dkjustimht Fldss
7. Vmlmft Dkjustimht [cwdrks Mhtry [dx Udbk ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk.
6. Kmgbt FV[ E 7% lmkomr. Vmlmft tam PD[/[dx Fldss ds Bhtmr-Vtdtm Vdlms - Vpl. FdtmocryOccks
;. Mhtmr tam dicuht ds 215 bh tam Kmgbt `bmlk
=. Frmkbt tam Mhtry [dx lmkomr orcupmk uhkmr Furrmht Dssmts
0. [am Frmkbt dicuht bs dutcidtbfdlly mhtmrmk
?. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.= Jcurhdl Pcufamr - Udrtbdl Dicuht c` FV[ Kums Dkjustmk [cwdrks Mhtry [dx Udbk
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
;.4.6 Dkjustimht [cwdrks [KV
Mxdiplm 72:
Ch 42-;-7544, I/s Hdtbchdl [rdkmrs rmfmbvmk e =5,555 `rci Urdtadi Domhfbms tcwdrks dkvmrtbs-bho smrvbfms prcvbkmk `cr tam ichta c` Dprbl 7544. [am [KV dicuht wds kmkuftmk `rci tamdicuht rmfmbvmk. Ch 65-;-7544, tam [KV dicuht wds dkjustmk tcwdrks cutput tdx lbdgblbty.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 121/160
Udyimht c` PD[ Lbdgblbty
44?
Vtmp 4:
Frmdtbho Lmkomrs
b. [dx Kmkuftmk dt Vcurfm
bb. Vuhkry Kmgtcr Lmkomr
Frmdtm tam Vuhkry Kmgtcr lmkomr - Urdtadi Domhfbms gy `cllcwbho tam stmps obvmh bh Mxdiplm 6.
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2
b. Wmfmbpt Pcufamr [c frmdtm d rmfmbpt vcufamr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @0: Wmfmbpt
4. Frmkbt Urdtadi Domhfbms dhk mhtmr =5,555 bh tam dicuht `bmlk
7. Kmgbt [dx Kmkuftmk dt Vcurfm lmkomr dhk mhtmr tam [KV dicuht ds =4=
6. Kmgbt Gdhn c` Bhkbd lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk
;. Bh tam Gdhn Dllcfdtbchs sfrmmh, mhtmr tam pdrty dhk gdhn kmtdbls
@bourm ;.0 Wmfmbpt Pcufamr
Lmkomr ]hkmr Bhvmhtcry vdlums drm d``mftmk
[dx Kmkuftmk dt Vcurfm Furrmht Dssmts Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 122/160
Udyimht c` PD[ Lbdgblbty
441
=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
bb. Jcurhdl vcufamr `cr [KV DkjustimhtOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft [KV Dkjustimht bh ]smk `cr `bmlk.
7. Kmgbt Cutput PD[ E 4% lmkomr. Bh tam PD[ Fldss Kmtdbls sfrmmh, tam PD[/[dx fldss wbll gmkbspldymk ds Cutput PD[ E 4%. Kc hct mhtmr tam dssmssdglm vdlum.
6. Mhtmr =4= bh tam dicuht `bmlk
;. Frmkbt [dx Kmkuftmk dt Vcurfm lmkomr dhk tam dicuht wbll gm dutcidtbfdlly kbspldymk
@bourm ;.? Jcurhdl Pcufamr - [KV Dkjustimht
=. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 123/160
Udyimht c` PD[ Lbdgblbty
442
;.7 Dkjustimht c` B[F dodbhst [dx Udydglm Dt tam mhk c` mvmry tdx pmrbck bt bs dkvbsdglm tc smt c`̀ tam cutput vdt dicuht c` cutput vdt lmkomrs
wbta Bhput PD[ dicuht c` bhput PD[ lmkomrs frmdtmk.Bh fdsm wamrm tam hmt cutput bs bh mxfmss, tam gdldhfm dicuht c` PD[ kum bs trdhs`mrrmk tc PD[Udydglm lmkomr. Bh fdsm c` `cr dhy tdx pmrbck b` bhput tdx bs bh mxfmss c` cutput PD[, hmmk tc dkjustbhput PD[ chly tc tam mxtmht c` cutput PD[ lbdgblbty dhk gdldhfm c` B[F fdh rmidbh bh tam rmspmftbvmlmkomrs.
Mxdiplm 65:
Ch 65-;-7544, I/s Hdtbchdl [rdkmrs rmfcrkmk dh dkjustimht mhtry tc smt-c`` tam bhput tdx frmkbtdodbhst tam PD[ lbdgblbty.
Vtmp 4: Frmdtbho d PD[ Udydglm Lmkomr
Frmdtm tam lmkomr PD[ Udydglm wbta tam kmtdbls ds sacwh bh tam tdglm:
Vtmp 7:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d jcurhdl vcufamr `cr dkjustbho tam cutputPD[ dodbhst bhput PD[,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl
4. Vmlmft Hct Dpplbfdglm `rci tam Pcufamr Fldss Lbst
7. Kmgbt Cutput PD[ E 4% lmkomr dhk mhtmr tam fcrrmspchkbho lmkomr gdldhfm tc hullb`y tam lbdgbl-bty
6. Vbibldrly, smlmft Cutput PD[ E 7%
;. Mhtmr tam rmspmftbvm lmkomr gdldhfm `cr mdfa c` tam cutput PD[ lmkomrs
=. Frmkbt tam Bhput PD[ E 7% lmkomr dhk mhtmr tam dicuht c` frmkbt dvdbldglm
0. Frmkbt PD[ Udydglm lmkomr. [am gdldhfm dicuht wbll gm kbspldymk dutcidtbfdlly bh frmkbt `bmlk
Lmkomr ]hkmr Bhvmhtcry Pdlums drmd``mftmk
]sm ̀ cr Dssmssdglm PdlumFdlfuldtbch
PD[ Udydglm Furrmht Lbdgblbtbms Hc Hc
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 124/160
Udyimht c` PD[ Lbdgblbty
475
?. Mhtmr tam Hdrrdtbch b` rmqubrmk
@bourm ;.1 Jcurhdl Pcufamr - Mhtry tc smt-c`` tam Cutput PD[ kums dodbhst Dvdbldglm Bhput [dx Frmkbt
1. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
;.6 Dkjustimht [cwdrks FV[ KumsOc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @?: Jcurhdl 8 Vmlmft tam Pcufamr Fldss dsPD[ Dkjustimht Fldss
Vmlmft Dkjustimht [cwdrks FV[ ds tam PD[ Dkjustimht bh tam ]smk `cr `bmlk
Kmgbt: FV[ lmkomr wbta tam dpplbfdglm PD[/[dx Fldss
Frmkbt: Bhput PD[ lmkomrs wbta tam rmlmvdht PD[/[dx Fldss
Bh fdsm tam doormodtm c` bhput vdt lmkomrs bs lmss tadh tam kmgbt vdlums c`
cutput PD[ vdlums kmgbtmk, trdhs`mr tam gdldhfm dicuht tc PD[ Udydglm
lmkomr gy smlmftbho bt bh tam frmkbt `bmlk. PD[ Udydglm lmkomr fdh gm orcupmk
uhkmr Kutbms & [dxms wbta [ypm c` Kuty/[dx ds Ctamrs cr Furrmht Lbdgblb-
tbms.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 125/160
Udyimht c` PD[ Lbdgblbty
474
;.; Udyimht c` PD[
Mxdiplm 64:
Ch =-=-7544, I/s Hdtbchdl [rdkmrs pdbk e =22.51 tcwdrks PD[ kums.
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d FV[ pdyimht vcufamr,
Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht
Vfmhdrbc 4: Wmfcrkbho Udyimht Mhtry usbho PD[ Udyimht Guttch
Bh tam @47: Udyimht Fch`bourdtbch sfrmmh, smt ]sm Vbholm Mhtry ickm `cr Uyit/Wfpt/Fchtrdtc Hc
4. Bh tam Udyimht vcufamr sfrmmh, flbfn tam PD[ Udyimht guttch cr prmss Dlt + P tc kbspldy tamPD[ Udyimht Kmtdbls sug-sfrmmh
7. Bh tam Umrbck @rci `bmlk, mhtmr tam kdtms ds 4-;-7544 tc 65-;-7544, ds tam pmrbck `cr wabfapdyimht bs gmbho idkm
6. Vmlmft PD[ ds tam typm c` pdyimht bh tam Udyimht [cwdrks `bmlk
;. Vmlmft [ypm c` Udyimht ds Hct Dpplbfdglm
=. Mhtmr tam kdtm ds =-=-7544 bh Kmpcsbt Kdtm `bmlk
0. Mhtmr tam Hdim c` Gdhn & Grdhfa (rmibttdhfm) ds Gdhn c` Bhkbd, Grdhfa fckm (rmibt-tdhfm) ds 567=7 dhk Bhstruimht Hc. ds 5=4765
@bourm ;.2 PD[ Udyimht Kmtdbls
?. Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk tam Udyimht vcufamr sfrmmh wbll gm kbspldymk.
1. Kmgbt tam lmkomr PD[ Udydglm dhk mhtmr =22.51 bh tam dicuht `bmlk
2. Frmkbt Hdtbchdl Gdhn lmkomr dhk dicuht wbll gm kbspldymk dutcidtbfdlly
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 126/160
Udyimht c` PD[ Lbdgblbty
477
45. Mhtmr tam kmtdbls bh tam `bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.45 PD[ Udyimht Pcufamr
44. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
Vfmhdrbc 7: Wmfcrkbho Udyimht Mhtry usbho Vtdt Udyimht guttch
Bh Udyimht Pcufamr, tam V: Vtdt Udyimht guttch bs bhtrckufmk tc dutcidtbfdlly c``smt tam cutputPD[ kums dodbhst dvdbldglm tdx frmkbt dhk drrbvm dt tam pdydglm vdlum. [am fdlfuldtbch wbll gmdutcidtmk chly b` tam PD[ lmkomrs drm prmkm`bhmk wbta PD[ Vug [ypm ds Bhput PD[ dhk CutputPD[ bh lmkomr idstmr. Ch usbho Vtdt Udyimht guttch, tam cptbch Urcvbkm Kmtdbls omts kbspldymk bhUdyimht Pcufamr tc mhtmr tam PD[ Udyimht Kmtdbls. [am cptbchs bh PD[ Udyimht Kmtdbls kb``mr`rci chm Vtdtm tc dhctamr kmpmhkbho ch tam Vtdtm-spmfb`bf Wmturh @cri rmqubrmimhts.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 127/160
Udyimht c` PD[ Lbdgblbty
476
Vmtup:
Bh tam @47: Udyimht Fch`bourdtbch sfrmmh, smt ]sm Vbholm Mhtry ickm `cr Uyit/Wfpt/Fchtrdtc Rms
Bh tam Udyimht vcufamr sfrmmh,
4. Vmlmft tam Gdhn lmkomr bh Dffcuht b̀mlk.
7. Flbfn tam Vtdt Udyimht guttch cr prmss Dlt + V tc kbspldy tam PD[ Vtdtutcry Udyimht sug-sfrmmh.
@bourm ;.44 PD[ Udyimht - Vtdtutcry Udyimht
6. Bh Vtdtutcry Udyimht sug-sfrmmh, prcvbkm tam kmtdbls obvmh gmlcw:
[ypm c` Kuty/[dx: Vmlmft PD[ ds tam pdyimht bs gmbho idkm tcwdrks PD[ kums.
Dutc @bll Vtdtutcry Udyimht: Vmt bt tc Rms tc dutcidtm kbspldy c` PD[ pdydglm dicuht.
Dkjust Bhput PD[ `cr Udyimht: [abs `bmlk omts kbspldymk chly wamh - Dutc @bll VtdtutcryUdyimht bs mhdglmk. Ch smttbho tabs `bmlk tc Rms, tam PD[ pdydglm dicuht omts fdlfuldtmkgy c``smttbho cutput PD[ dodbhst tam dvdbldglm tdx frmkbt.
Umrbck @rci: Mhtmr tam rmturh pmrbck bh @rci dhk [c `bmlks.
@bourm ;.47 Vtdtutcry Udyimht
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 128/160
Udyimht c` PD[ Lbdgblbty
47;
Bh tam Udyimht Pcufamr, tam cutput dhk Bhput PD[ dicuht wbll gm dutcidtbfdlly smt-c`` dhktam PD[ pdydglm dicuht omts fdlfuldtmk kbspldymk. Ch usbho Vtdt Udyimht guttch, tam Urc-vbkm Kmtdbls cptbch bs kbspldymk.
Vmt Urcvbkm Kmtdbls tc Rms dhk mhtmr tam gdhn kmtdbls.
@bourm ;.46 Udyimht Pcufaymr usbho Vtdt Udyimht
Bh fdsm c` PD[ lmkomrs frmdtmk bh fcipdhbms usbho vmrsbchs lcwmr tadh
[dlly.MWU 2 Wmlmdsm 7.5, dll tam bhput dhk cutput PD[ lmkomrs wbll gm prmkm-`bmhk wbta PD[ sug [ypm ds pmr tam PD[/[dx fldss smlmftmk. Acwmvmr, tc usm
tam Vtdtutcry Udyimht `dfblbty tamsm lmkomrs advm tc gm rm-dffmptmk.
Bh dgsmhfm c` tdxdglm sdlms mhtrbms cr cutput PD[ lmkomrs, b` tam cptbch - Dutc
@bll Vtdtutcry pdyimht bs mhdglmk, tam Dlmrt Imssdom - Hc PD[ Lmkomr
Mxbsts `cr Dkjustimht wbll gm kbspldymk.
[am cutput PD[ kum bs fdlfuldtmk dhk kbspldymk bh pdyimht vcufamr ch:
Udybho chly tam cutput PD[ dicuht usbho Vtdtutcry Udyimht guttch gysmttbho Dutc @bll Vtdtutcry Udyimht tc Rms dhk Dkjust Bhput PD[ `crUdyimht tc Hc
Vmttbho cptbchs - Dutc @bll Vtdtutcry Udyimht dhk Dkjust Bhput PD[ `crUdyimht tc Rms wamh tamrm bs gdldhfm dicuht rmidbhbho d`tmr c``smttbhotdx frmkbt.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 129/160
Udyimht c` PD[ Lbdgblbty
47=
Bh tam PD[ Udyimht Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:
@bourm ;.4; PD[ Udyimht sug-sfrmmh
Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk pdyimht mhtry.
;.= Udyimht c` FV[
Fmhtrdl Vdlms [dx bs pdydglm bh tam stdtm `rci wabfa occks drm sclk. [am tdx sc fcllmftmk bs
rmtdbhmk gy tam stdtm bh wabfa bt bs fcllmftmk. [am Vtdtm Ocvmrhimht Vdlms [dx C``bfmr wacdssmssms dhk fcllmfts lcfdl stdtm sdlms tdx dlsc dssmssms dhk fcllmfts Fmhtrdl Vdlms [dx.
[am kum kdtm bs sdim ds `cr tam pmrbck tc sugibt rmturhs uhkmr Pdlum Dkkmk [dx (PD[) c` tamdpprcprbdtm stdtm. [am FV[ pdydglm dicuht saculk gm rcuhkmk c`` tc tam hmdrmst rupmm.
Mxdiplm 67:
Ch =-=-7544, I/s Hdtbchdl [rdkmrs pdbk e 45,;25 ds FV[ kums.
Vtmp 4:
Lmt us rmfcrk tam trdhsdftbch bh [dlly.MWU 2. [c frmdtm d FV[ pdyimht vcufamr,Oc tc Odtmwdy c` [dlly 8 Dffcuhtbho Pcufamrs 8 @=: Udyimht
4. Vmlmft tam Gdhn lmkomr bh tam Dffcuht `bmlk
7. Flbfn tam PD[ Udyimht guttch cr prmss Dlt + V tc kbspldy tam Vtdtutcry Udyimht sug-sfrmmh
6. Bh Vtdtutcry Udyimht sug-sfrmmh, prcvbkm tam kmtdbls obvmh gmlcw:
[ypm c` Kuty/[dx: Vmlmft FV[ ds tam pdyimht bs gmbho idkm tcwdrks PD[ kums.
Dutc @bll Vtdtutcry Udyimht: Vmt bt tc Hc ds tam FV[ pdbk ch purfadsms fdhhct gm smt-c``dodbhst FV[ ch sdlms.
@bourm ;.4= Vtdtutcry Udyimht - FV[
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 130/160
Udyimht c` PD[ Lbdgblbty
470
;. Bh tam Udyimht Pcufamr, Vmt Urcvbkm Kmtdbls tc Rms tc kbspldy tam PD[ Udyimht Kmtdbls sug-sfrmmh
=. Bh tam PD[ Udyimht Kmtdbls sfrmmh, mhtmr tam kmtdbls ds sacwh:
@bourm ;.40 FV[ Udyimht Kmtdbls
0. Dffmpt tam PD[ Udyimht Kmtdbls sfrmmh dhk tam Udyimht vcufamr sfrmmh wbll gm kbspldymk.
?. Kmgbt tam lmkomr FV[ E 7% dhk FV[ E47.=%. Mhtmr tam fcrrmspchkbho lmkomr gdldhfms `crmdfa lmkomr.
1. Mhtmr tam kmtdbls bh tam ̀ bmlk Hdrrdtbch, b` rmqubrmk
@bourm ;.4? FV[ pdyimht Pcufamr
2. Urmss R cr Mhtmr tc dffmpt dhk sdvm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 131/160
47?
Lmssch =: PD[ Wmpcrts
[am PD[ systmi bs gdsmk ch sml`-dssmssimht dhk trdhspdrmhfy dt mvmry stdom c` trdhsdftbch.Amhfm, dffurdtm rmfcrk idbhtmhdhfm bs c` frbtbfdl bipcrtdhfm.
Bh [dlly.MWU 2, ycu fdh omhmrdtm stdtutcry rmturhs ds prmsfrbgmk bh tam stdtums. Bh tabs lmssch, wmwbll kbsfuss dgcut tam gccns c` dffcuhts, rmpcrts dhk rmobstmrs tadt dssbsts ycu bh idhdobho ycurgusbhmss dhk fciplbdhfm wbta PD[.
=.4 PD[ Fciputdtbch Wmpcrt
[c vbmw tam PD[ Fciputdtbch Wmpcrt,
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Fciputdtbch
[am PD[ Fciputdtbch rmpcrts prcvbkm tam Dssmssdglm Pdlum dhk tam [dx Dicuht c` tam sdlms dhkpurfadsm trdhsdftbchs mhtmrmk usbho kb``mrmht PD[/ [dx fldssb`bfdtbchs.
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc
Omhmrdtm PD[ Fciputdtbch Wmpcrt
PD[ Vtdtutcry Ichtaly dhk Dhhudl Wmturh @cri
@cri _ `cr Mxpcrtmrs
PD[ Dhhmxurms
PD[ Fciickbty Wmpcrt
PD[ Wmobstmrs
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 132/160
PD[ Wmpcrts
471
[am PD[ Fciputdtbch rmpcrt kbspldys ds sacwh:
@bourm =.4 PD[ Fciputdtbch Wmpcrt
[am dgcvm sfrmmh kbspldys tam tctdl c` PD[ pdydglm ch sdlms dhk bhput tdx frmkbt dvdbldglm chpurfadsms idkm kurbho tam spmfb`bmk pmrbck.
[am mssmhfm c` PD[ bs tam c``smttbho c` Bhput PD[ dodbhst Cutput PD[. [am PD[ fciputdtbch rmpcrtsacwh dgcvm prmfbsmly bhkbfdtms tam vdlum c` PD[ Udydglm d`tmr c``smttbho tam bhput PD[ dodbhsttam cutput PD[ dlcho wbta FV[ lbdgblbty b` dhy.
Dssmssdglm Pdlum
[am Dssmssdglm Pdlum bs tam sui c` tctdl vdlum c` occks dt wabfa tamy drm purfadsmk dhk sclk.[abs dssmssdglm vdlum bs tam vdlum ch wabfa PD[ bs fdlfuldtmk.
[dx Dicuht
[am tctdl [dx Dicuht fdlfuldtmk ch Dssmssdglm vdlum usbho tam rmspmftbvm [dx pmrfmhtdom bs tam[dx Dicuht.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 133/160
PD[ Wmpcrts
472
Vacw Dll PD[ Fldssb`bfdtbchs
@rci tam PD[ Fciputdtbch sfrmmh, flbfn ch @47: Fch`bourm dhk smt Vacw Dll PD[ Fldssb`bfd-tbchs tc Rms.
@bourm =.7 PD[ Fciputdtbch Fch`bourdtbch ‖ PD[ Fldssb`bfdtbchs
[am PD[ Fciputdtbch sfrmmh kbspldys ds sacwh:
@bourm =.6 PD[ Fciputdtbch ‖ Grmdn-up c` Dll PD[ Fldssb`bfdtbchs
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 134/160
PD[ Wmpcrts
465
@bourm =.; PD[ Fciputdtbch ‖ Grmdn-up c` Dll PD[ Fldssb`bfdtbchs
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 135/160
PD[ Wmpcrts
464
Flbfn ch Dlt+@4: Kmtdblmk guttch tc vbmw tam kmtdblmk PD[ Fciputdtbch rmpcrt. D pdrt c` tamkmtdblmk rmpcrt kbspldys ds sacwh:
@bourm =.= PD[ Fciputdtbch ‖ Kmtdblmk
[am rmpcrt dlsc prcvbkms krbll kcwh `dfblbty `cr mdfa PD[ fldssb`bfdtbch lbstmk bh tam rmpcrt. [c krbllkcwh, smlmft tam rmqubrmk fldssb`bfdtbch dhk prmss Mhtmr .
PD[ Fldssb`bfdtbch Pcufamrs
[c vbmw tam PD[ Fldssb`bfdtbch vcufamrs, smlmft dhy chm tam PD[ Fldssb`bfdtbchs `rci tam PD[Fciputdtbch rmpcrt dhk prmss Mhtmr .
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 136/160
PD[ Wmpcrts
467
[am PD[ Fldssb`bfdtbch Pcufamrs rmpcrt bs kbspldymk ds sacwh:
@bourm =.0 PD[ Fldssb`bfdtbch Pcufamrs sfrmmh
PD[ Dhdlysbs[am PD[ Dhdlysbs smftbch bs bhtrckufmk bh tam PD[ Fciputdtbch rmpcrt tc prcvbkm bh`cridtbch chPD[ Udydglm, dicuht pdbk dhk rm`uhk dicuht `cr tam furrmht pmrbck dlcho wbta tam kmtdbls c` bhputtdx frmkbt dhk PD[ lbdgblbty fdrrbmk `crwdrk tc tam hmxt rmturh pmrbck.
[c vbmw tam PD[ dhdlysbs prmss @47: Fch`bourm bh PD[ Fciputdtbch sfrmmh dhk smt Vacw PD[Dhdlysbs tc Rms.
Urmss @4: Kmtdblmk guttch (Dlt+@4) tc vbmw tam grmdnup c` PD[ Lbdgblbty dhk PD[ Udyimhts.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 137/160
PD[ Wmpcrts
466
PD[ Fciputdtbch sfrmmh wbta PD[ Dhdlysbs bs kbspldymk ds sacwh.
@bourm =.? PD[ Fciputdtbch wbta PD[ Dhdlysbs
Bh tam PD[ Dhdlysbs kbspldymk dgcvm, tam PD[ lbdgblbty bhflukms FV[ kums.
PD[ Udydglm 9 FV[ (?,055 + 7125) + PD[ (0==5.6;) 9 4?,5;5.6;
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 138/160
PD[ Wmpcrts
46;
=.7 PD[ Fciickbty Wmpcrt
Bh tam PD[ Fciickbty rmpcrt, tam fciickbty-wbsm grmdn-up c` dssmssdglm vdlum dhk tdx dicuht
c` stcfn btmis bhvcbfmk usbho tam rmspmftbvm PD[/[dx fldssb`bfdtbch wbll gm kbspldymk.Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Fciickbty
Fciickbty-wbsm Uurfadsm
Vmlmft Uurfadsms `rci PD[ Fciickbty imhu dhk prmss Mhtmr nmy tc vbmw tam Fciickbty-wbsmUurfadsm rmpcrt ds sacwh:
@bourm =.1 PD[ Fciickbty Wmpcrt - Uurfadsm
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 139/160
PD[ Wmpcrts
46=
Fciickbty-wbsm Vdlms
Vmlmft Vdlms `rci PD[ Fciickbty imhu dhk prmss Mhtmr nmy tc vbmw tam Fciickbty-wbsmVdlms rmpcrt ds sacwh:
@bourm =.2 PD[ Fciickbty Wmpcrt - Vdlms
=.6 PD[ Wmobstmrs
PD[ Uurfadsm Wmobstmr
[am PD[ Uurfadsm Wmobstmr prcvbkms fciplmtm kmtdbls c` dll tam purfadsms idkm bh d pdrtbfuldrtdx pmrbck. [abs rmobstmr fdpturms tam bhvcbfm-wbsm purfadsms wbta vcufamr huigmr, PD[ rmobstrd-tbch huigmr, stcfn btmis bhvcbfmk, bhvcbfm vdlum, dssmssdglm vdlum, dppcrtbchmk dkkbtbchdlmxpmhsms, PD[/[dx fldssb`bfdtbchs dhk tdx dicuht.
[c vbmw tam PD[ Uurfadsm Wmobstmr,
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Wmobstmr 8 PD[ Uurfadsm
Gy km`dult, tam `bmlks - Vacw Pcufamr Huigmr, Vacw Tudhtbty Kmtdbls dhk Vacw Dkkbtbchdl Fcst
wbll gm smt tc Rms. [c vbmw tam supplbmr bhvcbfm huigmr, FV[ huigmr, rdtm dhk btmi vdlum flbfn ch@47: Fch`bourm. Vmt tam cptbchs ds sacwh gmlcw:
@bourm =.45 Uurfadsm Wmobstmr Fch`bourdtbch
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 140/160
PD[ Wmpcrts
460
[am cptbchs sacwh bh tam Fch`bourdtbch sfrmmh drm:
Vacw Pcufamr Huigmr : [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vcufamr huigmr.
Vacw Vupplbmr Bhvcbfm Hc. & Kdtm: Vmt bt tc Rms tc kbspldy tam Vupplbmr Bhvcbfm Hc. dhkkdtm mhtmrmk bh tam purfadsm bhvcbfm.
Vacw FV[ Hc.: Vmt bt tc Rms tc fdpturm tam FV[ huigmr mhtmrmk bh tam pdrty lmkomr idstmrcr tam pdrty kmtdbls sfrmmh.
Vacw Tudhtbty Kmtdbls: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam qudhtbty purfadsmk.
Vacw Wdtm Kmtdbls: Vmt bt tc Rms tc kbspldy tam rdtm dt wabfa tam stcfn btmis wmrm pur-fadsmk.
Vacw Btmi Pdlum: Vmt bt tc Rms tc kbspldy tam dssmssdglm vdlum c` stcfn btmi purfadsmk.
Vacw Dkkbtbchdl Fcst: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vdlum mhtmrmk wablmbhvcbfbho `cr dkkbtbchdl mxpmhsm cr bhfcim lmkomr mhdglmk `cr dppcrtbchimht.
Bh tam PD[ Uurfadsm Wmobstmr sfrmmh, prmss @4: Kmtdblmk guttch (Dlt+@4) tc kbspldy tam bhvmhtcrykmtdbls dhk PD[/[dx fldssb`bfdtbchs. [am PD[ Uurfadsm Wmobstmr kbspldys ds sacwh:
@bourm =.44 PD[ Uurfadsm Wmobstmr - Vfrmmh 4
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 141/160
PD[ Wmpcrts
46?
Vfrcll acrbzchtdlly tc vbmw tam fcluihdr kmtdbls.
@bourm =.47 PD[ Uurfadsm Wmobstmr - Vfrmmh 7
PD[ Vdlms Wmobstmr
[am PD[ Vdlms Wmobstmr prcvbkms fciplmtm kmtdbls c` dll tam Vdlms idkm bh d pdrtbfuldr tdx pmrbck.[abs rmobstmr fdpturms tam bhvcbfm-wbsm Vdlms wbta vcufamr huigmr, PD[ rmobstrdtbch huigmr,stcfn btmis bhvcbfmk, bhvcbfm vdlum, dssmssdglm vdlum, dppcrtbchmk dkkbtbchdl bhfcims, PD[/[dxfldssb`bfdtbchs, tdx dicuht dhk dkkbtbchdl tdx/Fmss/Vurfadrom b` dhy kmpmhkbho ch tam stdtmsmlmftmk `cr PD[ fciplbdhfm.
[c vbmw tam PD[ Vdlms Wmobstmr,
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ Wmobstmr 8 Pdt Vdlms
Urmss @47: Fch`bourm. Gy km`dult, tam `bmlks - Vacw Pcufamr Huigmr dhk Vacw TudhtbtyKmtdbls wbll gm smt tc Rms. [c vbmw tam Pcufamr Wm`mrmhfm huigmr, FV[ huigmr, rdtm dhk btmivdlum smt tam cptbchs ds sacwh gmlcw:
@bourm =.46 Vdlms Wmobstmr - Fch`bourdtbch
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 142/160
PD[ Wmpcrts
461
[am cptbchs sacwh bh tam Fch`bourdtbch sfrmmh drm:
Vacw Pcufamr Huigmr : [abs `bmlk wbll gm smt tc Rms tc kbspldy tam vcufamr huigmr.
Vacw Pcufamr Wm` : Vmt bt tc Rms tc kbspldy tam vcufamr rm`mrmhfm huigmr mhtmrmk bh Wm` `bmlk c`sdlms/tdx bhvcbfm.
Vacw FV[ Hc.: Vmt bt tc Rms tc fdpturm tam FV[ huigmr mhtmrmk bh tam pdrty lmkomr idstmr cr tampdrty kmtdbls sfrmmh.
Vacw Tudhtbty Kmtdbls: [abs `bmlk wbll gm smt tc Rms tc kbspldy tam qudhtbty sclk.
Vacw Wdtm Kmtdbls: Vmt bt tc Rms tc kbspldy tam rdtm dt wabfa tam stcfn btmis wmrm sclk.
Vacw Btmi Pdlum: Vmt bt tc Rms tc kbspldy tam dssmssdglm vdlum c` stcfn btmi sclk.
Bh tam PD[ Vdlms Wmobstmr sfrmmh, prmss @4: Kmtdblmk guttch (Dlt+@4) tc kbspldy tam bhvmhtcrykmtdbls dhk PD[/[dx fldssb`bfdtbchs. [am PD[ Vdlms Wmobstmr kbspldys ds sacwh:
@bourm =.4; PD[ Vdlms Wmobstmr - Vfrmmh 4
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 143/160
PD[ Wmpcrts
462
Vfrcll acrbzchtdlly tc vbmw tam fcluihdr kmtdbls.
@bourm =.4= PD[ Vdlms Wmobstmr - Vfrmmh 7
=.; Vtdtutcry Wmturhs dhk Dhhmxurms
=.;.4 PD[ Wmturh @cri B
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh@cris 8 @cri B
Urmss V: Vmlmft Urbhtmr guttch (Dlt+V), smlmft tam rmqubrmk prbhtmr dhk smt tam Udpmr [ypm ds D;.
Mvmry Kmdlmr wac bs lbdglm tc pdy tdx uhkmr [H PD[, ctamr tadh kmdlmrs wac advm cptmk `crpdyimht c` tdx dt fcipcuhkmk rdtms, bhflukbho domhts / grdhfa drm rmqubrmk tc `blm d ichtalyrmturh bh @cri B dhk Dhhudl Wmturh bh @cri B-4. [am Wm`uhk dpplbfdtbch `cri `cr mxpcrtmrs - @cri_ ads tc gm suigbttmk gy tam mxpcrtmrs.
[am ichtaly rmturhs drm rmqubrmk tc `blmk ch cr gm`crm 75ta c` tam suffmmkbho ichta tc tamdssmssbho dutacrbty. Dlcho wbta tam ichtaly rmturhs, kmtdbls c` purfadsms dhk sdlms drm rmqubrmk tcgm sugibttmk bh Dhhmxurms B, BB, BBB & BP.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 144/160
PD[ Wmpcrts
4;5
[am Ichtaly PD[ Wmturhs bh @cri B `cr I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.40 PD[ Ichtaly Wmturh bh @cri B Udom 4
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 145/160
PD[ Wmpcrts
4;4
@bourm =.4? PD[ Ichtaly Wmturh bh @cri B pdom 7
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 146/160
PD[ Wmpcrts
4;7
=.;.7 PD[ Wmturh @cri B-4
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh
@cris 8 @cri B-4[am Dhhudl Wmturh bh @cri B-4 `cr I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.41 @cri B-4
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 147/160
PD[ Wmpcrts
4;6
=.;.6 @cri _
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Wmturh
@cris 8 @cri _[am Wm`uhk Dpplbfdtbch @cri `cr Mxpcrtmrs bh @cri _ `cr I/s. Hdtbchdl [rdkmrs kbspldys dssacwh:
@bourm =.42 @cri _ - Udom 4
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 148/160
PD[ Wmpcrts
4;;
@bourm =.75 @cri _ - Udom 7
@bourm =.74 @cri _ - Udom 6
@bourm =.77 @cri _ - Udom ;
=.;.; PD[ Dhhmxurms
Ds kbsfussmk mdrlbmr, tam kmtdbls c` purfadsms, sdlms dhk trdhs`mrs bh/cut drm rmqubrmk tc gmmhflcsmk bh tam rmspmftbvm dhhmxurms tc tam ichtaly Wmturh. [amrm drm gdsbfdlly `cur dhhmxurms,wabfa drm prmsfrbgmk bh tam [H PD[ Dft.
Ichtaly Dhhmxurms ‖ Dhhmxurm B
Dhhmxurm B fchtdbhs tam kmtdbls c` purfadsms, Bipcrts dhk Grdhfa trdhs`mr bhwdrks idkm kurbhotam obvmh ichta.
Oc tc Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[Dhhmxurms - Ichtaly 8 Dhhmxurm ‖ B
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 149/160
PD[ Wmpcrts
4;=
[am Dhhmxurm B c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.76 Dhhmxurm B
Ichtaly Dhhmxurms ‖ Dhhmxurm BB
Dhhmxurm BB fchtdbhs tam kmtdbls c` Vdlms, zmrc rdtmk sdlms, mxmipt occks dhk Grdhfa trdhs`mrCutwdrks idkm kurbho tam obvmh ichta.
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BB
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 150/160
PD[ Wmpcrts
4;0
Bh tam Urbht Wmpcrt sfrmmh smt tam cptbch - Vacw Bhtmr-stdtm sdlms tc Rms.
@bourm =.7; Dhhmxurm BB - Urbht Wmpcrt
[am Dhhmxurm BB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.7= Dhhmxurm BB
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 151/160
PD[ Wmpcrts
4;?
Ichtaly Dhhmxurms ‖ Dhhmxurm BBB
Dhhmxurm BBB fchtdbhs tam kmtdbls c` rmvmrsdl c` Bhput [dx Frmkbt dlrmdky fldbimk cr dvdblmk.
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BBB
Mhtmr tam kmtdbls bh tam Urbht Wmpcrt sfrmmh ds sacwh:
@bourm =.70 Urbht Wmpcrt sfrmmh
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 152/160
PD[ Wmpcrts
4;1
[am Dhhmxurm BBB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.7? Dhhmxurm BBB
[am vdrbcus trdhsdftbchs rmldtbho tc rmvmrsdl c` Bhput [dx Frmkbt drm kbsfussmk
bh kmtdbl bh Lmssch 6 ‖ Wmvmrsdl c` Bhput [dx Frmkbt.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 153/160
PD[ Wmpcrts
4;2
Ichtaly Dhhmxurms ‖ Dhhmxurm BP
Dhhmxurm BP fchtdbhs tam kmtdbls c` zmrc rdtmk sdlms dhk ctamr mxpcrt bh`cridtbch kurbho tam obvmhichta.
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms -Ichtaly 8 Dhhmxurm ‖ BP
[am Dhhmxurm BP c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.71 Dhhmxurm BP ‖ Zmrc Wdtmk Vdlms Kmtdbls
@bourm =.72 Dhhmxurm BP ‖ Mxpcrt Kmtdbls
Vbibldrly omhmrdtm dhhuxurms c` Dhhudl Wmturh gy hdvbodtbho tc Odtmwdy c` [dlly 8 VtdtutcryWmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 154/160
PD[ Wmpcrts
4=5
Dhhudl Dhhmxurms ‖ Dhhmxurm B
Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm B
[am Dhhmxurm B c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.65 Dhhudl Dhhmxurms - Dhhmxurm B
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 155/160
PD[ Wmpcrts
4=4
Dhhudl Dhhmxurms ‖ Dhhmxurm BB
Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm BB
Bh tam Urbht Wmpcrt sfrmmh smt tam cptbch - Vacw Bhtmr-stdtm sdlms tc Rms.
@bourm =.64 Dhhudl Dhhmxurm BB - Urbht Wmpcrt
[am Dhhmxurm BB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.67 Dhhudl Dhhmxurms - Dhhmxurm BB
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 156/160
PD[ Wmpcrts
4=7
Dhhudl Dhhmxurms ‖ Dhhmxurm BBB
Oc tc Odtmwdy c` [dlly 8 Vtdtutcry Wmpcrts 8 PD[ 8 PD[ @cris 8 PD[ Dhhmxurms - Dhhudl 8Dhhmxurm BBB
[am Dhhmxurm BBB c` I/s. Hdtbchdl [rdkmrs kbspldys ds sacwh:
@bourm =.66 Dhhudl Dhhmxurms - Dhhmxurm BBB
@bourm =.6; Dhhudl Dhhmxurms - Dhhmxurm BBB
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 157/160
4=6
Lmssch 0: M‖PD[
0.4 Chlbhm @blbho
Bh tam c``bfbdl wmgsbtm c` [dibl Hdku, tam Kmdlmrs hmmk tc lcobh wbta tambr usmr hdim, b.m., [BH dhktam rmspmftbvm pdsswcrk dllcttmk tc tami gy tam kmpdrtimht. [am dhhmxurms fdh gm `blmk chlbhm ̀ crtam rmqubrmk pmrbck gy flbfnbho ch tam Ichtaly Wmturhs tdg dhk sugibttbho tam rmqubrmk kmtdbls `cr`blbho dhhmxurm ‖ B, BB, BBB dhk BP.
D prc`crid c` Dhhmxurms bs idkm dvdbldglm tc tam kmdlmr. [am kmdlmr ads tc tdnm d prbhtcut c` tam`bllmk bh Dhhmxurm B, BB, BBB dhk BP `rci [dlly.MWU 2. [am vdlums fdh dlsc gm `bllmk idhudlly bh tamrmspmftbvm fcluihs c` tam prc`crid dhhmxurms dhk uplcdkmk chlbhm tc tam kmpdrtimht.
0.7 ]plcdkbho bh Mxfml @cridt
[am kmdlmr hmmks tc uplcdk tam Mxfml `blm bh tam `cridt ds prmsfrbgmk gy tam kmpdrtimht. [am
mxfml `blms bh tam prmsfrbgmk `cridt fdh gm omhmrdtmk kbrmftly `rci [dlly.MWU 2 dhk uplcdkmk tctam kmpdrtimht wmgsbtm. _ablm `blbho tam PD[ @cri B tam kmdlmr fdh uplcdk tam Dhhmxurms bh MxfmlVprmdksammt `cridt tc tam [dibl Hdku PD[ c``bfbdl sbtm www.thvdt.ocv.bh.
Mxpcrtbho tam Kdtd `rci [dlly.MWU 2 `cr M-@blbho
[am M-PD[ ̀ mdturm prcvbkmk bh [dlly.MWU 2 ̀ dfblbtdtms tam m-`blbho c` Dhhmxurms bh tam mxfml sprmdk-sammt `cridt.
Lmssch Cgjmftbvms
Ch fciplmtbch c` tabs lmssch, ycu wbll gm dglm tc
Mxpcrt tam Dhhmxurms B, BB, BBB dhk BP bh [mxt ds wmll ds Mxfml Vprmdk-sammt `cridt.
]hkmrstdhk tam prcfmkurm c` vdlbkdtbho dhk kdtd mxpcrtmk tc mxfml `blms
]hkmrstdhk tam prcfmkurm c` uplcdkbho tam vdlbkdtmk mxfml sammts tc tamwmgsbtm.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 158/160
M-PD[
4=;
@cr kmdlmrs' fchvmhbmhfm, tam `dfblbty bs prcvbkmk tc omhmrdtm:
D sbholm mxfml `blm wbta dll wcrnsammts `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm
BP Mxpcrt dhk Dhhmxurm BP Bipcrt Vmpdrdtm Mxfml `blms `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm BP Mxpcrt dhk
Dhhmxurm BP Bipcrt
]sbho tam cptbchs - Dhhmxurm-B, Dhhmxurm-BB, Dhhmxurm-BBB, Dhhmxurm-BP Bipcrt dhkDhhmxurm-P Mxpcrt, smpdrdtm mxfml `blms fdh gm omhmrdtmk `cr mdfa c` tam dhhmxurms.
Ch smlmftbho m-PD[ Dhhmxurms cptbch, d sbholm mxfml sammt fdh gm omhmrdtmk wbta smpdrdtmwcrnsammts `cr Dhhmxurm B, Dhhmxurm BB, Dhhmxurm BBB, Dhhmxurm BP Mxpcrt dhk Dhhmxurm BPBipcrt.
[c vbmw tam M-PD[ imhu `cr `blbho m-rmturhs `rci [dlly.MWU 2,
Oc tc Odtmwdy c` [dlly 8 Kbspldy 8 Vtdtutcry Wmpcrts 8 PD[ Wmpcrts 8 Vmlmft m-PD[Dhhmxurms
Bh tam Urbht Wmpcrt sfrmmh, prmss Gdfnspdfm nmy tc idnm hmfmssdry fadhoms.
Ldhoudom: Km`dult (Dll Ldhoudoms) dppmdrs gy km`dult dhk bs hct mkbtdglm.
@cridt: Mxfml (Vprmdksammt) dppmdrs gy km`dult dhk bs hct mkbtdglm.
Mxpcrt Lcfdtbch: [am lcfdtbch c` [dlly.MWU 2 bhstdllmk `clkmr wbll gm kbspldymk bh tam amrm.[am mxpcrt lcfdtbch fdh gm fadhomk ds pmr rmqubrmimht.
Cutput @blm Hdim: [am Mxfml `blm saculk advm tam hdibho pdttmrh ds mlmvmh kbobts [BHHuigmr `cllcwmk gy Wmturh ichta dhk ymdr bh iiyyyy `cridt. [am PD[ [BH (Wmouldr)ds mhtmrmk bh @44: @mdturms 8 @6: Vtdtutcry & [dxdtbch bs fdpturmk bh tam Cutput @blmHdim `bmlk dhk tam ichta dhk ymdr bs fdpturmk `rci Urbht Wmpcrt sfrmmh.
Mxfml (sprmdksammt) @cridttbho: smt tc Rms, tc mxpcrt tam rmpcrt wbta dll rmlmvdht `cridt-tbho.
wbta Fclcur : smt tc Rms, tc mxpcrt tam rmpcrt wbta gdfnorcuhk fclcur `cr tam amdkmr.
Mhtmr tam Wmturh pmrbck bh tam @rci dhk [c `bmlks.
Vmt Vacw Bhtmr-stdtm sdlms bh Dhhmxurm -BB tc Rms.
@bourm 0.4 M-PD[ Dhhmxurm ‖ Urbht Wmpcrt sfrmmh
Urmss Mhtmr tc mxpcrt tam kmtdbls. [am `blm wbll gm sdvmk bh Ibfrcsc`t Mxfml `cridt.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 159/160
M-PD[
4==
[am mxpcrtmk `blm wbll gm sdvmk bh [dlly.MWU 2 `clkmr gy km`dult. Acwmvmr, ycu fdh sdvm tam `blm bhdhy ctamr `clkmr ds pmr ycur rmqubrmimhts, gy spmfb`ybho tam pdta bh tam Cutput @blm Hdim `bmlk.
[am Mxfml sprmdksammt dppmdrs ds sacwh:
@bourm 0.7 Mxfml @blm Fchtdbhbho Mxpcrtmk Kmtdbls
Bhstruftbchs tc gm @cllcwmk `cr Pdlbkdtbho tam Bh`cridtbch bh tam Mxpcrtmk Mxfml Vammts
4. Kc hct Fadhom tam Cutput @blm Hdim. ([am b̀lm Hdim saculk advm tam hdibho pdttmrh dsmlmvmh kbobt [BH Huigmr `cllcwmk gy Wmturh ichta dhk ymdr ds (iiyyyy). Mxdiplm: B` tam [BHhuigmr bs 4475464?124 dhk Wmturh ichta bs Idrfa 7544, tamh tam Mxfml @blm sammt saculk gmhdimk ds 4475464?124567544.xls
7. [am Cutput Vammt Hdim `bmlks bh tam mxfml @blm iust gm ds stdtmk gmlcw:
Vammt4 ‖ DhhmxSB
Vammt7 ‖ DhhmxSBB
Vammt6 ‖ DhhmxSBBB
Vammt; ‖ DhhmxSBPS mxpcrt
Vammt= ‖ DhhmxSBPS bipcrt
6. [am fmlls bh tam Dhhmxurm saculk fchtdbh tmxt wbtacut dhy spmllbho ibstdnms.
;. Fcluih D4 bs Idhkdtcry. Fcluihs K4, M4, @4, O4, dhk A4 drm tc gm Huimrbf.
=. [am bh-gmtwmmh gldhn rcws / Fcluihs tc gm dvcbkmk.
7/21/2019 Value Added Tax Implementation in TallyERP 9
http://slidepdf.com/reader/full/value-added-tax-implementation-in-tallyerp-9 160/160
M-PD[
Urcfmkurm ̀ cr ]plcdkbho tam Pdlbkdtmk Mxfml Vammts
[am kmdlmrs hmmk tc lcobh tc tam wmgsbtm wbta tambr usmr hdim ([BH huigmr) dhk tam rmspmftbvmpdsswcrk obvmh tc tami gy tam kmpdrtimht dhk sugibt tam kmtdbls.
Bh tam wmgsbtm:
Flbfn ch @cri‖B dhhmxurm ]plcdk lbhn tc vbmw tam cptbch tc ]plcdk @cri B Dhhmxurms bhMxfml @cridt
Flbfn ch Grcwsm dhk smlmft tam mxpcrtmk mxfml `blm `rci [dlly.MWU 2 `clkmr
Flbfn ch ]plcdk `cr m-`blbho c` dhhmxurms.