Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697806695936.pdf (India)
Department of Goods Tax Government of Arunachal Pradesh Form FF- 01 (See Rule 36 of the Arunachal Pradesh Goods Tax Rules, 2005) Arunachal Pradesh Goods Tax Return Form Instructions for filling Return Form 1.

Please do fill all the fields clearly in the form.

If any Field is not applicable, please write ‘NOT APPLICABLE’.

2.

Amount has to be mentioned in Indian rupees.

3.

Return has to be filed within 28 days from the end of the tax period 4.

5.
5.

Total Turnover / Gross Sales [Item No 5] means Gross Turn Over (GTO) inclusive of Job works, Work Contracts, Branch In case of minors, the specimen signature of guardian/ trustee should be furnished Transfers etc.

6.

Central Sales Turnover [Item No 7] means Turnover not liable to Tax under Arunachal Pradesh Goods Tax Act 2005 as per Section 7.

7.
7.

Zero Rated Sales [Item No 8] means Turnover of Sales that is- a) Export Outside India including- (i) Export (Sec 5(1) of CST Act) (ii) High Sea Sales (Sec 5 (2) of CST Act) (iii) Sale against H Forms (Sec 5 (3) of CST Act) b) Stock/Branch Transfer against Form F (Sec 6 (A) of CST Act) c) Sales against E-I & EII Forms (Sec 6 (2) of CST Act) d) Sales to Registered Dealers against Form C e) Sales of Goods Outside Arunachal Pradesh (Sec 4 of CST Act) 8.
In respect of Zero rated Sales, you are expected to File the Proofs and Declaration Forms with the Annual Reconciliation Statement prescribed under the Central Sales Tax (Arunachal Pradesh) Rules.

9.

For reporting adjustment, use the following convention a. b.
If Output tax, tax payable or input tax credits decrease then report the number after a negative ‘-‘ sign to reduce the net tax or credits by that value If Output Tax, tax payable, input tax credits increases then report the number after a positive ‘+’ sign to increase the net tax or credits by that value 10.

No tax credit is available under the circumstances specified in section 9 (2).

11.

Total Tax Payable by the Dealer during the Tax Period is Net Tax + Entry Tax.

12.
12.

If you are using the Department Issued Challans then Report to Challan No printed on the Form, otherwise report the Bank Scroll No [it will be provided to you by the Bank where you deposit your tax and will be mentioned on the Bank Stamp].

If you are not claiming any Refund for the tax period, the Proof of Payment is Not Required to be enclosed with the Return Form.

Only the details of payments are to be reported.


If you are claiming a refund for the tax period, Please attach clear photocopy(ies) of the Part D of the Challan (Form FF-07 or FF-08) in respect of tax paid by you along with the return.

13.

14.

1.

Full Name & Address of Dealer ___________________________________________________ 2.

Registration Number 3.

Tax Period 4.


Type of Simplified Accounting Method Used (if any) Tick one ___________________________________________________ ___________________________________________________ ___________________________________________________ ___________________________________________________ None Stock Purchase Method Business Norm Method Sample Method 5.

Total Turnover/ Gross Sales (Rs.)

___________________________________________________ 6.
Exempt Sales (u/s 6) (Rs.)

___________________________________________________ 7.

Central Sales Turnover (Rs.)

___________________________________________________ 8.

Zero rated Sales (Rs.)

(a) Exports outside India ___________________________________________________ (b) Inter State Sales against Declaration Forms ___________________________________________________ 9.

Output Tax Due on Local Sales 9A.


Output Tax Due on Inter-State Sales Tax Rate Tax Amount(Rs) Tax Rate* Tax Amount(Rs) 1% ______________________________ 2% or 4% ______________________________ 4% ______________________________ 8% or 10% ______________________________ 12.5% ______________________________ 12.5% ______________________________ 20% ______________________________ 20% ______________________________ Total ______________________________ Total ______________________________ 10.
Output Tax Calculation for persons opting Turnover of works Contract:_____________________________ simplified method for works contract Less : Labour, service charges:__________________________ Output Tax at flat rate :________________________________ * Strike out (X) the tax rate that is not Applicable.

Form FF-01 Dealer’s Goods Tax Return.

Page 1 of 1 11.

Total Output tax liability (9+ 9A+10)) ___________________________________________________ 12.
Adjustments to Output Tax liability (if any) ___________________________________________________ 13.

Entry Tax Due on Imports 14.


Input Tax Credit on Local Purchases/ Entry tax credit on Tax Rate Entry Tax due (Rs) Tax Rate Tax Credit (Rs) Imports 1% ______________________________ 1% ______________________________ 4% ______________________________ 2% ______________________________ 12.5% ______________________________ 12.5% ______________________________ 20% ______________________________ 20% ______________________________ Total ______________________________ Total ______________________________ 15.
Adjustment to Input tax Credit (if any) ___________________________________________________ 16.

Net Tax (Output Tax – Input tax Credit) [after adjustments] (Rs) ___________________________________________________ 17.

Net Tax Calculation for Persons Opting Sample Sample Period Chosen________________________________ Method Tax Fraction (TF)_____________________________________ Net Tax Due ________________________________________ 18.
Net Tax Calculation for Persons Opting Stock Tax Rate Turnover of Purchase (Rs) Purchase Method 1% ______________________________ Presumed Tax (tp) __________________________ 4% ______________________________ Tax Credits (tc) __________________________ 12.5% ______________________________ Net Tax Due 20% ______________________________ (tp-tc) __________________________ Total Purchases ______________________________ 19.
Net Tax Calculation for Persons Opting Business Business Norm (BN):_______________________________% Norm Method Net Tax Due :________________________________________ 20.

Tax Credit Brought Forward ___________________________________________________ 21.

Interest due(Rs) 22.

Penalty due, if any(Rs) ___________________________________________________ ___________________________________________________ 23.

Total payable/Refund claimed (Rs) ___________________________________________________ 24.
Details of payment of tax (Including payment of Entry tax on Imports) Sl Name of Bank & Branch / Facilitation Counter Challan No/ Scroll No Date of Payment Amount (Rs.)

1 2 3 4 5 Total 24.

Total Amount Paid (in Words) 25.

Mode of payment of refund Tick one Verification Rs.
____________________________________________________________ Cash Carried Forward Not Applicable I/We _______________ hereby solemnly affirm and declare that the information given in this form and its attachments (if any) is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Date Name Designation Signature or Thumb Impression Stamp of the Firm.

Form FF-01 Dealer’s Goods Tax Return.

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