Tax Audit Reports in Tally.ERP 9

Transcription

1 in Tally.ERP 9

2 The information contained in this document is current as of the date of publication and subject to change. Because Tally must respond to changing market conditions, it should not be interpreted to be a commitment on the part of Tally, and Tally cannot guarantee the accuracy of any information presented after the date of publication. The information provided herein is general, not according to individual circumstances, and is not intended to substitute for informed professional advice. This document is for informational purposes only. TALLY MAKES NO WARRANTIES, EXPRESS OR IMPLIED, IN THIS DOCUMENT AND SHALL NOT BE LIABLE FOR LOSS OR DAMAGE OF WHATEVER NATURE, ARISING OUT OF, OR IN CONNECTION WITH THE USE OF OR INABILITY TO USE THE CONTENT OF THIS PUBLICATION, AND/OR ANY CONDUCT UNDERTAKEN BY PLACING RELIANCE ON THE CONTENTS OF THIS PUBLICATION. Complying with all applicable copyright and other intellectual property laws is the responsibility of the user. All rights including copyrights, rights of translation, etc., are vested exclusively with TALLY SOLUTIONS PRIVATE LIMITED. No part of this document may be reproduced, translated, revised, stored in, or introduced into a retrieval system, or transmitted in any form, by any means (electronic, mechanical, photocopying, recording, or otherwise), or for any purpose, without the express written permission of Tally Solutions Pvt. Ltd. Tally may have patents, patent applications, trademarks, copyrights, or other intellectual property rights covering subject matter in this document. Except as expressly provided in any written licence agreement from Tally, the furnishing of this document does not give you any licence to these patents, trademarks, copyrights, or other intellectual property Tally Solutions Pvt. Ltd. All rights reserved. Tally, Tally 9, Tally9, Tally.ERP, Tally.ERP 9, Shoper, Shoper 9, Shoper POS, Shoper HO, Shoper 9 POS, Shoper 9 HO, TallyDeveloper, Tally Developer, Tally.Developer 9, Tally.NET, Tally Development Environment, Tally Extender, Tally Integrator, Tally Integrated Network, Tally Service Partner, TallyAcademy & Power of Simplicity are either registered trademarks or trademarks of Tally Solutions Pvt. Ltd. in India and/or other countries. All other trademarks are properties of their respective owners. Version: Tax Audit Reports in Tally.ERP 9/1.0/October, 2009

3 Contents Contents Tax Audit Reports 1.1 Audit Status Reports Audit Status for Tax Audit - all Clauses Audit Status for Bonus, PF, ESI Recoveries Audit Status for Amounts Inadmissible u/s 40A(3) Audit Status for Payments to Specified Persons u/s 40A(2)(b) Audit Status for Employer s Contribution - Clause Audit Status for Tax Collected at Source - Clause Audit Status for Service Tax - Clause Audit Status for Value Added Tax - Clause Audit Status for Loans/Deposits Accepted Audit Status for Loans/Deposits Repaid Audit Status for Tax Deducted at Source - Clause Audit Status for Fringe Benefit Tax - Annexure II Annexure to Form 3CD Annexure to Clause Annexure to Clause 17(h) Annexure to Clause Annexure to Clause 21 - Employer s Contribution Annexure to Clause 21 - Tax Collected at Source Annexure to Clause 21 - Service Tax Annexure to Clause 21 - Value Added Tax Annexure to Clause 24(a) - Loans/Deposits Accepted Annexure to Clause 24(b) - Loans/Deposits Repaid Annexure to Clause 27 - Tax Deducted at Source Annexure II - FBT Form 3CD along with Annexure I & Annexure II

4 In Tally.ERP 9, the following reports for Using the Auditors Edition of Tally.ERP 9, you can enter the required information and print Form 3CD directly from Tally.ERP 9 itself. Audit Status Reports Annexure to Form 3CD Form 3CD along with Annexure I & Annexure II 1

5 1.1 Audit Status Reports In Tax Audit you can view the Audit Status for all the Clauses from the Tax Audit Dash Board or generate the Audit Status Report for each Clause separately by drilling down into the respective Clause Audit Status for Tax Audit - all Clauses Go to Gateway of Tally > Audit & Compliance > Tax Audit, set the option Print as Annexure to No Set the option Print as Annexure to No Figure 1.1 Tax Audit Dashboard 2

6 1.1.2 Audit Status for Bonus, PF, ESI Recoveries Go to Gateway of Tally > Audit & Compliance > Tax Audit > Bonus, PF, ESI Recoveries, Set the option Print as Annexure to No Figure 1.2 Audit Status for Bonus, PF, ESI - Clause 16 3

7 1.1.3 Audit Status for Amounts Inadmissible u/s 40A(3) Go to Gateway of Tally > Audit & Compliance > Tax Audit > Amounts inadmissible u/s 40A(3), Set the option Print as Annexure to No Press F7 or click on F7: Show All Vch Figure 1.3 Audit Status for Amounts Inadmissible u/s 40A(3) - Clause 17(h) 4

8 1.1.4 Audit Status for Payments to Specified Persons u/s 40A(2)(b) Go to Gateway of Tally > Audit & Compliance > Tax Audit > Payments to Specified Persons, Set the option Print as Annexure to No Press F7 or click on F7: Show All Vch Figure 1.4 Audit Status for Payments to Specified Persons - Clause 18 5

9 1.1.5 Audit Status for Employer s Contribution - Clause 21 Go to Gateway of Tally > Audit & Compliance > Tax Audit > Employer s Contribution, Set the option Print as Annexure to No Figure 1.5 Audit Status for Employer s Contribution - Clause 21 6

10 1.1.6 Audit Status for Tax Collected at Source - Clause 21 Go to Gateway of Tally > Audit & Compliance > Tax Audit > Tax Collected at Source, Set the option Print as Annexure to No Figure 1.6 Audit Status for Tax Collected at Source - Clause 21 7

11 1.1.7 Audit Status for Service Tax - Clause 21 Go to Gateway of Tally > Audit & Compliance > Tax Audit > Service Tax, Set the option Print as Annexure to No Figure 1.7 Audit Status for Service Tax - Clause 21 8

12 1.1.8 Audit Status for Value Added Tax - Clause 21 Go to Gateway of Tally > Audit & Compliance > Tax Audit > Value Added Tax, Set the option Print as Annexure to No Figure 1.8 Audit Status for Value Added Tax - Clause 21 9

13 1.1.9 Audit Status for Loans/Deposits Accepted Go to Gateway of Tally > Audit & Compliance > Tax Audit > Loans/Deposits Accepted, Set the option Print as Annexure to No Figure 1.9 Audit Status for Loans/Deposits Accepted - Clause 24(a) 10

14 Audit Status for Loans/Deposits Repaid Go to Gateway of Tally > Audit & Compliance > Tax Audit > Loans/Deposits Repaid, Set the option Print as Annexure to No Figure 1.10 Audit Status for Loans/ Deposits Repaid- Clause 24(a) 11

15 Audit Status for Tax Deducted at Source - Clause 27 Go to Gateway of Tally > Audit & Compliance > Tax Audit > Tax Deducted at Source, Set the options Print as Annexure to No Figure 1.11 Audit Status for Tax Deducted at Source- Clause 27 12

16 Audit Status for Fringe Benefit Tax - Annexure II Go to Gateway of Tally > Audit & Compliance > Tax Audit > Fringe Benefit Tax, Set the options Print as Annexure to No Figure 1.12 Audit Status for Fringe Benefit Tax - Annexure II 13

17 1.2 Annexure to Form 3CD The following Annexure to Form 3CD can be generated in Tally.ERP 9 after using the Tax Audit tool: Annexure to Clause 16 Annexure to Clause 17(h) Annexure to Clause 18 Annexure to Clause 21 Employer s Contribution Tax Collected at Source Service tax Value Added Tax Annexure to Clause 24(a) Annexure to Clause 24(b) Annexure to Clause 27 Annexure II for FBT The above Annexure can be printed from the Tax Audit Dashboard with click of a button or separately by drilling down into each Clause of Tax Audit Annexure to Clause 16 Figure 1.13 Annexure to Clause 16 - PF Payments 14

18 Figure 1.14 Annexure to Clause 16- ESI Payments Figure 1.15 Annexure to Clause 16 - PT Payments 15

19 Figure 1.16 Annexure to Clause 16 - Bonus Paid 16

20 1.2.2 Annexure to Clause 17(h) Figure 1.17 Annexure to Clause 17(h) 17

21 1.2.3 Annexure to Clause 18 Figure 1.18 Annexure to Clause 18 18

22 1.2.4 Annexure to Clause 21 - Employer s Contribution Figure 1.19 Annexure to Clause 21 - PF Payments 19

23 Figure 1.20 Annexure to Clause 21- ESI Payments Figure 1.21 Annexure to Clause 21 - PT Payments 20

24 Figure 1.22 Annexure to Clause 16 - Bonus Paid 21

25 1.2.5 Annexure to Clause 21 - Tax Collected at Source Figure 1.23 Annexure to Clause 21 - Tax Collected at Source 22

26 1.2.6 Annexure to Clause 21 - Service Tax Figure 1.24 Annexure to Clause 21 - Service Tax 23

27 1.2.7 Annexure to Clause 21 - Value Added Tax Figure 1.25 Annexure to Clause 21 - Value Added Tax 24

28 1.2.8 Annexure to Clause 24(a) - Loans/Deposits Accepted Figure 1.26 Annexure to Clause 24(a) - Loans/Deposits Accepted 25

29 1.2.9 Annexure to Clause 24(b) - Loans/Deposits Repaid Figure 1.27 Annexure to Clause 24(b) - Loans/Deposits Repaid 26

30 Annexure to Clause 27 - Tax Deducted at Source Figure 1.28 Annexure to Clause 27(b)(i) - Tax Deductible but not Deducted at all Figure 1.29 Annexure to Clause 27(b)(ii) - Shortfall on account of lesser Deduction then required to be Deducted 27

31 Figure 1.30 Annexure to Clause 27(b)(iii) - Tax Deducted Late Figure 1.31 Annexure to Clause 27(b)(iv) - Tax Deducted but not paid to the Credit of Central Government 28

32 Annexure II - FBT Figure 1.32 Annexure II - FBT Page -1 29

33 Figure 1.33 Annexure II - FBT Page -2 30

34 1.3 Form 3CD along with Annexure I & Annexure II Go to Gateway of Tally > Audit & Compliance > Form 3CD The Printed Form 3CD (page 1-6), Annexure I and Annexure II is displayed as shown: Figure 1.34 Form 3CD Page -1 31

35 Figure 1.35 Form 3CD Page -2 32

36 Figure 1.36 Form 3CD Page -3 33

37 Figure 1.37 Form 3CD Page -4 34

38 Figure 1.38 Form 3CD Page -5 35

39 Figure 1.39 Form 3CD Page -6 36

40 Figure 1.40 Annexure I 37

41 Figure 1.41 Annexure II - FBT Page -1 38

42 Figure 1.42 Annexure II - FBT Page -2 39