TNVAT – tnvat.gov.in – Tamil Nadu VAT (E-Filing, Tax Rate, Refunds, Forms, E-Payment)

Tmail Nadu TNVAT information about E-Filing, Tax Rate, Refunds, and Forms, E-Payment

TNVAT pertains to VAT act in the state of Tamil Nadu. The Tamil Nadu VAT (Value Added Tax) Act came into effect from 1st January 2007. VAT is a multi-stage tax on goods that is levied across various stages of production and supply with credit given for tax paid at each stage of Value addition.

The TN government recognizes VAT as the most progressive way of taxing consumption rather than business. To help businesse with the Value Added Tax, a website is created tnvat.gov.in (link). The website contains details about e-filing and e-payment.

Also visit the website for gaining information about dealer registration, tax rate, refunds, and to download tax forms for TNVAT.

146 Responses to “TNVAT – tnvat.gov.in – Tamil Nadu VAT (E-Filing, Tax Rate, Refunds, Forms, E-Payment)”

  1. SURUTHI says:

    Rate of tax for old Air Conditioner is 14.5% under TNVAT

  2. nagarajan v says:

    Thanks a lot Suruthi for your valuable information.

    Regards,
    Nagarajan V

  3. Selvakumar says:

    I want to know the procedure to add a branch in TNVAT. I have obtained TIN in the year 2007. Now I have opened a Branch. How to add the Branch in the TIN Certificate. Shall I surrender the old certificate and get the new one? Please Clarify.

    Regards,
    S. Selvakumar

  4. ABHIVIRTHI Tax and Industrial Consultancy says:

    Certificate of Registration under Tamil Nadu Value Added Tax Act 2006 in Form D is called TIN Certificate. Certificate of Registration under the Tamil Nadu Value Added Tax Act, 2006 contains the Taxpayer Identification Number, address of the principal place of business and additional places of business and date of effect of registration certificate. Additional place of business means branches, godowns and factories etc. As and when branches, godowns or factories are opened, (subsequently after getting TIN) the additional places of business may be added in the old TIN itself by producing relevant documents required and payment of branch, godown or factory registration Fee of Rs.100.00 each. For each and every additional place of business a copy of TIN noting the branch, godown or Factory will be issued after noting the additional places of business in the original old TIN Certificate i.e., Certificate containing address of the principal place of business. The old certificate has to be produced to the registering authority to make entries regarding the branches, godowns and factories etc., and the same will be returned after making entries. There is no need to surrender the old certificate.

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave, New Natham Road,
    Madurai-625014.
    Cell: 9994990599

  5. Jagar Exports says:

    CAN I PUT THE CST tax figures in form1 for annexure1a

    • ABHIVIRTHI Tax and Industrial Consultancy says:

      Form I relates to TNVAT Act 2006 and Form 1 relates to CST 1956.

      Annexure I, Annexure IA, Annexure II, Annexure III and Annexure IV are enclosures to TNVAT Form I only.

      VAT disclosed in Annexure I were collected by the dealers having Tamil Nadu Registration (TIN) and paid to the Tamil Nadu State Government. As the VAT charged in the purchase bills were paid to the State Government set off is admissible towards Output VAT payable.

      If a dealer in Tamil Nadu effects inter-State sales, the Central Sales Tax collected by the dealer will be paid to the Tamil Nadu State Government and hence Input Tax Credit available on local purchases were eligible for set off towards Central Sales Tax due.

      Central Sales Tax i.e. CST disclosed in Annexure IA were collected by other State Governments and the revenue does not relate to Tamil Nadu Government and hence not eligible for set off and hence the Central Sales Tax collected by the other state dealers need not be shown in Form I.

      The CST Tax in Annexure IA is not eligible for VAT adjustment and hence the same need not be taken in Form I

      Reply From:
      ABHIVIRTHI Tax and Industrial Consultancy
      R.R.JAGADEESAN
      VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
      H-63, Palaami Enclave, New Natham Road,
      Madurai-625014.
      Cell: 9994990599

  6. Vairam says:

    What is e-payment and how to do? Please explain.

  7. T.RAJESH KANNAN says:

    what is the product code for CFL LAMP?

  8. ABHIVIRTHI Tax and Industrial Consultancy says:

    The Commodity Code for Compact Fluorescent Lamps and Compact Fluorescent Tubes with effect from 1.4.2012 is 2151.
    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave, New Natham Road,
    Madurai-625014.
    Cell: 9994990599

    • SRINIVASAN VA says:

      We are applying Form C through On Line. In some times there was mistakes in address of Vendor or difference in value. After uploading the data to Departmental server, we unable to correct. Please inform procedure for changing or amending in name and address of Vendor or in values. It help us very much for our regular Form C issues to our vendors

      • ravi s says:

        Compounding dealer who opted for K return has to give option every year or at the time of beinging of the business?. Pl quote the section also.

  9. SRINIVASAN VA says:

    We are applying Form C through On Line. In some times there was mistakes in address of Vendor or difference in value. After uploading the data to Departmental server, we unable to correct. Please inform procedure for changing or amending in name and address of Vendor or in values. It help us very much for our regular Form C issues to our vendors

  10. ABHIVIRTHI Tax and Industrial Consultancy says:

    Generation of C Form through online is very simple and easy but the particulars to be furnished in Annexure I-A to Form I must be correct and complete shape without any mistakes.

    Please enter your User Name and Passwoard. A new logged in window will appear for filing of Returns, viewing of returns etc., Please press the last line “Please enter Know Your Eligible Commodities”. Then a new window will appear “Eligible CST Commodities as on………” The dealers will be able to generate “C” and “F” Forms only for the commodities declared in the CST Registration Certificate. Please verify the Name of the Commodities with Code numbers and in case if there are any omission or mismatch please contact the concerned Assessment Circle and get it included or rectified.

    Similarly while furnishing the particulars in Annexure I-A to Form I VAT Return, other State dealer’s name, address and TIN or CST Registration Number and other particulars filled without any omission and without any mistakes and then press declaration button. If the particulars furnished in Annexure I-A to Form I is in correct and complete shape C Form will be generated without omissions or mistakes. Detailed instruction were available in the User Manual for Generation of Online Form “C” & “F” for cancellation of C Forms fully or amending the C Forms partly. Please go through the Website and follow the instructions.

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave, New Natham Road,
    Madurai-625014.
    Cell: 9994990599

  11. K.M.GOPIKRISHNAN says:

    Tnvat.gov.in -E filing – accounts is locked what next step to do for unlock .

    Kindly inform me how to do

  12. ABHIVIRTHI Tax and Industrial Consultancy says:

    While entering into tnvat.gov.in, indexnew website, correct TIN (in the user name box) and correct password should be entered. If the password entry is incorrect for more than two times, the site will be locked automatically and there will be a display “tnvat says incorrect password”. In such circumstances, trying to enter in the website with correct password is in vain. If the correct password is not entered and website is locked due to incorrect password, please contact the concerned Assessment Circle and get a new password and then change the same for dealer’s convenience.

    Reply from:

    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT Practitioner and Industrial Consultant
    H-63, Palaami Enclave
    New Natham Road,
    Madurai-625014
    Cell: 9994990599,

  13. kalpesh says:

    Hi, I want to know how consignment sales should be treated in the books of consignee and vat returns.

    Where to show the sales made by consignee in VAT audit report.

    Pls reply

  14. ABHIVIRTHI Tax and Industrial Consultancy says:

    Consignment sale made under the Central Sales Tax Act, 1956 has to be disclosed in Part – B, under Column 14 i.e. Details of Input Tax Credit Reversal / Adjustment against Sl.No. 10 for the consignment sales with “F” Form and against Sl.No.16 for the consignment sales without “F” Form, in Form WW Return under Tamil Nadu Value Added Tax Act, 2006. The consignment sales turnover details has also to be furnished in Column 15 of the same return i.e. Turnover under the Central Sales Tax Act, 1956 against column (c) i.e. Consignment Sales and/or Stock transfer without “F” form and for CST exempted Consignment sales turnover against (i) Inter-State consignment sales and stock transfer.

    Reply from:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, PALAAMI ENCLAVE
    NEW NATHAM ROAD
    MADURAI-625014
    CELL: 9994990599.

  15. S.SHALVADIESWARAN says:

    DEAR SIR, WELL AND WISH THE SAME. NOW IM REQUEST YOU TO KINDLY REPLY THE FOLLOWING QUESTION.
    IN ANNEXURE V TNVAT NEW ANNEXEURE HOW TO FILL THE COLOMNS?
    BEST IN THE NEXT.
    THANKS!

  16. ABHIVIRTHI Tax and Industrial Consultancy says:

    Closing stock details of the dealer were to be furnished only in cases where Input Tax Credit is carried forward to the next month and if the output tax is payable in a month, no closing stock details in Annexure V is necessary for that month.

    The input tax credit carried forward to the next month as per return filed and tax due on the actual stock available will vary in some cases because Output VAT is calculated on the selling price which includes actual purchase value including Input VAT + Freight Charges + Loading and Unloading Charges + Business margin etc., (and manufacturing expenses in cases of manufacturers) and Input Tax Credit is deducted only on the actual purchase value as per the original purchase bill in which VAT charged separately whose VAT Registration is in force. Hence it will be better to furnish the stock details as per actual purchase value as per purchase bills.

    If the dealer is dealing more commodities, such name of the commodities may be entered in Column 3 and the corresponding commodity codes may be entered in Column 4 and the total value of such commodities may be entered in Column 5 for 5% and 14.% etc., separately. (Furnishing of correct closing stock details will be possible only if the accounts were maintained with stock inventory details.)

    Please refer the Circular No. 12/2013 (Reference No D3/36847/2013) dated 3.12.2013 which is available in the tnvat.gov.in website in which detailed instructions were issued.

    Reply from:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, PALAAMI ENCLAVE
    NEW NATHAM ROAD
    MADURAI-625014
    CELL: 9994990599.

  17. anil says:

    PL. LET ME KNWO IF DEALER HAS FAIL TO SUBMIT VAT RETURN TIMELY IN SUCH CASE WHAT IS PENELTY FOR LATE FILING OF MONTHLY RETURN UNDER TAMIL NADU VAT ACT.
    THANKS
    ANIL 99999 88575

  18. ABHIVIRTHI Tax and Industrial Consultancy says:

    Belated filing of returns under the Tamil Nadu Value Added Tax Act, 2006 will attract interest at the rate of two per cent per month in addition to the tax amount due for the entire period of default with effect from 29-5-2013 and prior to 29-5-2013 at the rate of one and a quarter per cent under section 42(4) of the Tamil Nadu Value Added Tax Act, 2006 and Compounding fee not exceeding Rupees two thousand under Section 72 of the Tamil Nadu Value Added Tax Act, 2006.

    If no return is submitted by the dealer for any period of the year or if the return filed is incomplete or incorrect, or if the return is not accompanied with any of the documents prescribed or proof of payment of tax, the dealer will be directed to pay by way of penalty, a sum which shall be one hundred and fifty per cent of the difference of tax assessed and the tax already paid as per return under Section 22(4) and 22(5) of the Tamil Nadu Value Added Tax Act, 2006.

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave
    New Natham Road
    Madurai-625014
    Cell: 9994990599.

  19. ABHIVIRTHI Tax and Industrial Consultancy says:

    Filing of K Return.

    This is a monthly return prescribed under the TNVAT Act 2006 to be filed by the registered dealers who effect only second and subsequent sales of goods purchased within the State and where the Total turnover is less than Rs. 50 Lakhs, and opt to pay tax at the compounded rate as per sub-section (4) of Section 3 of the TNVAT Act, 2006, and for the purchases made under section 12 of the TNVAT Act 2006.

    Under TNVAT Rule 7(1) (d), such option shall be exercised by a dealer –

    (i) who commences business, within thirty days from the date of commencement of the business;

    (ii) whose turnover is relating to taxable goods is below rupees fifty lakhs during the previous year, on or before the 30th day of April of the year for which he exercises such option;

    (iii) for the year 2008-2009, within thirty days from the date of commencement of the Tamil Nadu Value Added Tax (Second Amendment) Ordinance 2008:

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave
    New Natham Road
    Madurai-625014
    Cell: 9994990599.

  20. RANI says:

    Sir,

    WE HAVE TAKEN THE I TC FROM CAPITAL GOODS,HOW TO WE FILL THE ANNEXURE V AS PER THIS ITC.BECAUSE ANNEXURE V HAS BEEN CREATED ONLY FOR CLOSING STOCK PURPOSE.IF WE MENTIONED THE CLOSING STOCK AS PER THIS ITC IN ANNEXURE V,HOW DO WE FINALISE THE CLOSING FOR ANNUAL RETURN

  21. ABHIVIRTHI Tax and Industrial Consultancy says:

    Annexure V in Form I Return has to be filed only by the dealers who carry forward the Input Tax Credit to the next month. If there is no ITC Carry forward to next month, there is no need to fill Annexure V in Form I Return for that particular month at present.

    As per Tamil Nadu Value Added Tax Rule (4) (a) the registered dealer who claims input tax credit on capital goods shall within thirty days from date of commencement of commercial production intimate the said date to the assessing authority under whose jurisdiction his principal place of business is situated and in respect of capital goods purchased within the State, the registered dealer shall be entitled to avail upto fifty per cent of the input tax credit in the same financial year and the balance of the input tax credit before the end of the third financial year, provided the said capital goods are in possession of the dealer. After the expiry of the third financial year, the unavailed input tax credit, if any, shall lapse to Government.

    If there is Input Tax Credit carried forward to the next month only due to non availing of Input Tax Credit on capital goods, the purchase value of Capital Goods with commodity Code, rate of tax and Input Tax Credit may be noted and Capital Goods may be noted within brackets.

    The total value of Capital Goods purchased and Input Tax Credit availed unto 50% in the first financial year and balance amount to be availed before the end of third financial year may be disclosed in Column 3 itself.

    Input Tax Credit carried forward to be next financial year may be disclosed only in the normal accounts and arrived in Balance Sheet and Trial Balance. There is no need to file annual return at present whose total turnover is below 1 Crore. Dealers whose total turnover exceeds 1 crore has to file Form WW Audited Statement to the Department before 31st December.

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave
    New Natham Road
    Madurai-625014
    Cell: 9994990599.

  22. BASKAR says:

    FORM H FOR ZERO RATE PURCHASE.

    1)Where to show zero rate CST PURCHASE in tnvat?
    2)Since i purchased with zero rate vat & used for manufacturing & exported the same, i have to issue form h, in which annexure i have to mention the data.

    Can anybody guide me

    THANKS IN ADVANCE

  23. ABHIVIRTHI Tax and Industrial Consultancy R.R.Jagadeesan says:

    The inter-State purchases has to be disclosed in Annexure I of Form I Return and the category to be noted is “O” i.e. Inter-State purchases requiring no Form C.

    The Zero Rated Sales were to be disclosed in Column 2 (G) of Form I Return under the Tamil Nadu Value Added Tax Act, 2006 and the details of Zero Rated Sales were to be furnished in Annexure IV.

    Reply From:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, Palaami Enclave
    New Natham Road
    Madurai-625014
    Cell: 9994990599.

  24. aman car care says:

    required c 49 form

  25. R.Ramamoorthy says:

    Sir

    we surrender the vat certificate, what produce and forms

  26. ABHIVIRTHI Tax and Industrial Consultancy says:

    While surrendering the TIN Certificate to the concerned Assessing Authority, the TNVAT returns upto the date of closure of business has to be submitted to the Department along with the Original TIN and CST Registration Certificates. Salable Forms if any like C Form,and F Forms were also to be submitted to the Department.

    Reply From:

    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.Jagadeesan
    VAT Practitioner and Industrial Consultant
    H-63, Palaami Enclave
    New Natham Road
    Madurai-625014
    Cell: 9994990599

  27. babu says:

    I have entered the value of amount wrongly in annexure 1 and 2. In form I how to edit the value…
    I had saved…Pls help me….

  28. ABHIVIRTHI Tax and Industrial Consultancy says:

    The purchase turnover particulars disclosed in Form I should tally with the turnover particulars furnished in Annexure I and the sales turnover particulars disclosed in Form I should tally with the turnover particulars furnished in Annexure II. While entering the purchase and sales turnovers in Form I the tax due will be automatically calculated and rounded off to the nearest Rupee.

    While furnishing the turnover particulars in Annexure I and Annexure II correct turnover, rate of tax and tax due particulars were to be furnished and then only Save button has to be pressed. If there are mistakes while furnishing particulars, the details may be deleted or cleared by pressing respective buttons and fresh details were to be furnished and then only Save Button has to be pressed.

    If the save button is already pressed, the incorrect particulars may be corrected by clicking the particular line Edit menu available at the bottom of the annexure one by one wherever necessary. If Annexure I and Annexure II were typed in Excel Sheet and uploaded, the Annexure details may be viewed in Declaration Menu and if there were any mistakes, the incorrect Excel Sheet should be corrected and uploaded once again which will replace the old incorrect Excel Sheet. Before pressing the Confirm Button in Declaration window the details should be verified once again and then only the Confirm Button should be pressed. If Confirm button is pressed and still there are mistakes in Form I or in Annexures Revised Return should be submitted within a period of 6 months manually.

    Reply from:

    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT Practitioner and Industrial Consultant
    H-63, Palaami Enclave
    New Natham Road,
    Madurai-625014
    Cell: 9994990599,

  29. nagarajan v says:

    Sir,

    kindly clarify whether commodity code No.711 under TNVAT covers text books in electrnic form [digital/e-books] also.

    If not the applicable commodity code may please be advised.

    Regards,
    Nagarajan V

  30. TK says:

    sir
    i have medical shop. i filling monthly return form k. my shop turn over below 10 lakhs . i want know tax pay?

  31. Geetha says:

    Sir,
    Return file for Clossing stock – Annex-V return

    our company purchase input tax @ 5% & 14.5% & capital Goods @ 5% tax and our sales rate local – 5% & cst 2% only.

    sometimes output tax paid or input tax carried forward next month.

    now the questions : inventry filled or not. kindly explain

  32. ABHIVIRTHI Tax and Industrial Consultancy R.R. JAGADEESAN says:

    Please see Older Comments also.

    Form K – Value Added Tax monthly Return – To be filed by the dealers whose total turnover is above 10 lakhs and below 50 lakhs and effecting purchases only from the registered dealers within the state and effecting second and subsequent sales within the state and opted to pay tax at the compounded rates. The dealers filing Form K return were not eligible to input tax credit and VAT should not be collected on the sales.

    If the sales turnover is below 10 Lakhs there is no tax liability and no need to pay tax. If the sales turnover is below Rs. 10 Lakhs and paying tax at compounded rates the dealer may file Form I-1 Annual Return i.e. Value Added Tax Annual Return (To be filed by the registered dealer who is not liable to pay tax under the Tamil Nadu Value Added Tax Act 2006) after giving proper information to the Department.

    Reply from:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, PALAAMI ENCLAVE
    NEW NATHAM ROAD
    MADURAI-625014
    CELL: 9994990599.

  33. ABHIVIRTHI Tax and Industrial Consultancy R.R. JAGADEESAN says:

    Please see Older Comments also.

    Closing stock details of the dealer were to be furnished only in cases where Input Tax Credit is carried forward to the next month.

    If the output tax is payable in a month, no closing stock details in Annexure V is necessary for that month.

    Reply from:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R. JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, PALAAMI ENCLAVE
    NEW NATHAM ROAD
    MADURAI-625014
    CELL: 9994990599.

  34. nagarajan v says:

    Sir,

    Kindly clarify whether sale of e-books [text books in digital form ] will attract TNVAT. If so under what code and schedule.

  35. PRABU says:

    Sir
    My R.C belongs to Annual Return. I had to add some commodity to the TIN Certificate which was already registered..what is the procedure.. can i add the Commodity through online.. If Yes, what is the procedure..
    Pls explain

    Awaiting your Early reply.
    Thanks in advance..

  36. ABHIVIRTHI Tax and Industrial Consultancy, R.R. Jagadeesan says:

    To add more commodities in the TIN and CST Certificates, submit the Original TIN and CST Certificates with a covering letter mentioning the name of the commodities to be added with commodity code in the TIN and CST Certificates to the head of office of the concerned assessment circle i.e. to the Assistant Commissioner or Commercial Tax Officer concerned. The commodities will be added and returned to the dealer in due course and no fees required for addition of commodities.

    Reply from:
    ABHIVIRTHI Tax and Industrial Consultancy
    R.R.JAGADEESAN
    VAT PRACTITIONER AND INDUSTRIAL CONSULTANT
    H-63, PALAAMI ENCLAVE
    NEW NATHAM ROAD
    MADURAI-625014
    CELL: 9994990599.

  37. ABHIVIRTHI Tax and Industrial Consultancy, R.R. Jagadeesan says:

    Books, Reading books, Text books, periodicals and journals including maps, educational charts, Braille books and globe are exempt from tax vide entry No.11 of Part B of IV Schedule. Disc for laser reading systems for reproducing phenomena other than sound or image are liable for taxation at the rate of 5% under item No. 68 of Part B of First Schedule with commodity code 2068. There is no specific entry regarding e-books (Text books in digital form. Please ask for the ACAAR Clarification from the Commissioner of Commercial Taxes, Chennai if needed.

  38. Arun says:

    My E-payment account been locked, getting error message as “You cannot Login” but I am able to login to e-filling/returns. Please help

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