TNVAT Audit Report- Format for the year 2015-16

As you are aware , the last date for filing the TNVAT Audit Report in Form WW is 31st December every year.

For the year 2015-16, the last date for filing the same is 31st December 2016.

Recently, the TNVAT department has introduced a new Form WW for filing the VAT Audit Report. There was a confusion about the applicability of this new form.

The TNVAT Department has clarified that the new format is not applicable for the year 2015-16 & it is applicable for the year 2016-17 only.

In view of the above, for the year 2015-16, TNVAT dealers who are liable to submit the VAT Audit Report may submit the reports in the old format only.

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How to make epayment under new TNVAT Portal

Due to the change in the e filing procedures and introduction of New portal for filing TNVAT returns, the method of payment of TNVAT & CST has also undergone considerable change.

The method of payment of TNVAT/CST using the new portal is reproduced below :-

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Last date for Submission of TNVAT Audit Report extended

The Government of Tamilnadu vide its Notification No :- GO (Ms) No 133 dtd 30th December 2015 has extended the last date for filing of Form WW (TNVAT Audit Report) from 31st December 2015 to 31st January 2016. However this is applicable only in respect of dealers having principal place or additional place of business in the revenue Districts of Chennai, Kancheepuram, Thiruvallur, Cuddalore, Thoothukudi and Tirunelveli.

As per this notification, the Form WW in respect of these dealers can be submitted upto 31st January 2016.

The relevant notification is reproduced below :-

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Source :-

TNVAT New Commodity Codes notified

The TNVAT Department vide its Proceedings No.  Acts Cell-5/20414/2014 dtd 12th March 2015 has notified new commodity codes in respect of Commodities chargeable to TNVAT. The existing Commodity codes have been recodified for betting accounting and accuracy in data. This is a step towards the Total Solution Project (TSP) of the TNVAT Department.

These new commodity codes will be effective from 1st April 2015.  Accordingly, these new commodity codes are required to be adopted in the monthly returns from April 2015 onwards. (ie., April 2015 monthly returns onwards, the new codes are required to be used while uploading the returns)

The relevant order along with the Schedule with new codes are provided below :-

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Source :-




Effective Date for TNVAT Amendment 2015

Recently, the Tamilnadu Government, in its Budget presentation had proposed certain changes in the TNVAT Act which includes changes in rate of tax and provisions with regard to withdrawl of ITC reversal in respect of Inter-state Sales.

These changes have come into effect from 1st April 2015. The relevant Gazette notification dtd 31st March 2015 is provided below. For the list of amendments, click here to view our earlier post containing the amendments.

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TNVAT- Online Generation of backlog Forms

From October 2012 onwards under the TNVAT act, the dealers were required to file Annexure – I A in respect of purchases/transactions for which Statutory forms (viz Form C / Form F), are to be issued. This was done with a view of downloading the Statutory Forms (Form c & F) from the e filing portal itself. Till date these forms can be generated only upto six months from the date of filing. This was causing undue hardship to the dealers in generation of forms and many dealers were unable to download the forms which are more than 6 months old.

The TNVAT department has now announced that this restriction of 6 months for download of forms have been removed and now the dealers will be able to download the C forms pertaining to the period from October 2012 to October 2013.

The department has made this facility for the dealers to clear the backlog in issue of statutory Forms. This facility is available only upto 10th August 2014. All the dealers who have missed to download the Statutory forms from October 2012 can make use of this opportunity and download the forms online now.

Source :-

The relevant announcement in the TNVAT efiling website is reproduced below :-

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Registration under TNVAT Act – New Procedure

The Tamilnadu Commercial Tax Department has issued a new Circular No 2/2014 prescribing the revised guideline and procedures to be adopted for Registration and Issue of Registration Certificate to dealers.

The salient features of this circular are as follows :-

1) Previously, application for new registration of a business in respect of six evasion prone commodities (viz., Electrical goods, Iron & Steel, Tiles & Marbles, Timber, Edible oil and Granite) were subject to enforcement Scrutiny and after completion of this scrutiny only registration formalities was completed by the respective jurisdictional officers. Now the pre-inspection of places of business in respect of all commodities have been made mandatory.

2) New Applicants shall be given acknowledgement slip on receipt of the application.

3) The documents shall be completely scrutinized for correctness and a date for the pre-inspection (within a week) shall be fixed.

4) The officer , at the time of pre-inspection , shall check the genuineness of the ownership of the building, suitability of the building for storing the goods, and also shall ensure the validity of various address & identity proofs provided by the applicant.

5) With regard to Security deposit, the existing procedure as per Rule 5 shall be followed.

The relevant circular is reproduced below :-

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Important amendment to TNVAT Act regarding ITC Reversal

The Tamilnadu Government has made few important amendments in TNVAT Act with regard to reversal of Input Tax Credits in respect of Inter-state sales and Stock Transfers outside the State.

These amendments were carried out by enacting a Tamilnadu VAT (Fifth Amendment) Act, 2013 (Amendment Act) on 8th November 2013.

The effective date for these amendments is 11th November 2013.

The effect of these amendments are as follows :-

Sl. NoNature of TransactionPosition upto 11th Nov 2013Position w.e.f 11th Nov 2013
1Inter-state sales against C Form (Chargeable to tax @ 2% at present)No reversal of ITC RequiredInput Tax Credit allowed in excess of 3% of Tax
2Stock Transfers outside the state (ie) Transfer outside the state otherwise than by sales.ITC allowed in excess of 3%.ITC allowed in excess of 5% of tax.

The relevant Notifications are reproduced below :-

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How to check whether a TIN / CST Number is genuine ?

Many times business entities get Invoices and Forms (Form C, Form F, Form E-I, E-II) out of the state where their office is situated. As a business entity , during VAT / CST assessments , the onus is on the assesee to prove the genuinity of the Invoice/Forms and the Registration of the dealer from whom the goods are purchased. In such cases, if they want to check with regard to the genuineness of the TIN/CST Number , Forms such as “Form C” and “Form F” and the status of the same , the link provided below will help you to check the following :-

1) Search the TIN number (All India)

2) Search the CST Number (All India)

3) Verification of Forms (Form C, F, EI & E II)

Click here to check TIN/CST/Forms