Maharashtra Value Added Tax Rules, 2005 FORMS
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Body

FORM - 231

								Ver 1.8.3
Return of Tax Payable by a dealer under M.V.A.T. Act, 2002 (See Rule 17, 17A, 18 and 45)
1	M.V.A.T. R.C. No.				C.S.T. R.C. No.
2	Name of Dealer
3.Please Select which ever is Applicable	Type of Return (Select appropriate) ( Drop down selection)				Whether First Return ? (In Case of New Registration / New Package scheme period)
	Periodicity of Return (Select appropriate) ( Drop down selection)				Whether Last Return ? (In Case of Cancellation of Registration Or for end of package scheme of incentive)
4	Period Covered by annexure	From	Date	Month	Year	To	Date	Month	Year

5 Computation of net turnover of sales liable to tax		Particulars	Amount (Rs.)
	a)	Gross turnover of sales including, taxes as well as turnover of non sales transactions like value of branch/ consignment transfers , job work charges etc
	b)	Less:- Turnover of Sales (including taxes thereon) including inter-state Consignment Transfers and Branch Transfers Covered under Form Number 234
	c )	Balance :- Turnover Considered under this Form (a-b)
	d)	Add:- Value of Goods return (inclusive of tax) including reduction of sale price on account of rate difference and discount claimed in earlier period but not confirmed by buyer.
	e)	Less:- Value ( inclusive of sales tax) of Goods Return for Return period
	f)	Less:- Credit Note , price on account of rate difference and discount Within State for Return period.
	g)	Less: Value of Goods Return (inclusive of tax) including reduction of sale price on account of rate difference and discount confirmed for earlier period
	h)	Less:-Net Tax amount ( Tax included in sales shown in (c) above less Tax included in ( d +e+f ) above)
	i)	Less:- Total Value in which tax is not collected separately ( Inclusive of Tax with whole Amount )
	j)	Less: value of branch transfer/consignment transfer within the State if Tax is paid by an agent
	k)	Less: sales u/s 8(1) i.e. Inter state sales including Central Sales Tax, sales in the course of imports, exports and value of branch transfers/consignment transfers outside the State
	l)	Less:-Sales of tax-free goods specified in Schedule" A" of MVAT Act
	m)	Less:-Sales of taxable goods fully exempted u/s 41 and u/s. 8 other than sales under section 8(1) & covered in Box 5(k)
	n)	Less:-Labour Charges/Job work charges
	o)	Less:-Other allowable deductions, as per Sale Annexure
	p)	Less:- Deduction under Section 3(2)
	q)	"Balance: Net turnover of Sales liable to tax [(c+d)-(e+f+g+h+i+j+k+l+m+n+o+p)]"

6 Computation of sales tax payable under the MVAT Act

Rate of tax (Drop Down Selection)

Turnover of sales liable to tax (Rs.)

Tax Amount (Rs.)

Total

Sales Tax collected in excess of the amount of tax payable

8 Computation of sales tax payable in respect of sales effected Inclusive of tax under the MVAT Act

Rate of tax (Drop Down Selection)

Turnover of sales liable to tax (Rs.)

Tax Amount (Rs.)

Total

9. Computation of purchases eligible for set-off

Particular

Amount (Rs.)

Total turnover of Purchases including taxes, value of Branch Transfers/ Consignment Transfers received and Labour/ job work charges

Less:- Turnover of Purchases Covered under Form Number 234

Balance:- Turnover of Purchases considered in this Form (a-b)

Less:-Value of goods return (inclusive of tax) reduction of Purchase price.

Less:- Reduction of Purchase price on account of rate difference and discount .

Less:-Imports (Direct imports)

Less:-Imports (High seas purchases)

Less:- Interstate purchases of taxable goods against certificate in Form'H'

Less:- within the State purchases of taxable goods against certificate in Form'H'

Less:-Inter-State purchases (Excluding purchases against any certificate and declaration in form C,H,F,I)

Less:-Inter-State branch / consignment transfers received

Less:- Interstate purchases of taxable goods against declaration in Form'C'

Less:- within the State purchases of taxable goods against declaration in Form'C'

Less:- Within the State Branch Transfers /Consignment Transfers received where tax is to be paid by an Agent

Less:-Within the State purchases of taxable goods from un-registered dealers

Less:- Interstate purchases of taxable goods against declaration in Form'I'

Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 41 and u/s 8 but not covered under section 8(1)

Less:-Within the State purchases of tax-free goods specified in Schedule "A"

Less:- Labour Job/ Labour charges paid

Less:-Other allowable deductions, if any

Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected seperately (Inclusive of tax)

Less:- Within the State Purchases of Taxable goods purchase from Composition dealer u/s 42(1),(2)

Less:- Deduction under Section 3(2)

Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off

[c-(d+e+f+g+h+i+j=k+l+m+n+o+p+q+r+s+t+u+v+w)]"

10. Computation of purchase tax payable on the purchases effected during this period or previous periods.	Rate of tax	Turnover of purchases liable to tax (Rs.)	Tax Amount (Rs.)
(a)
(b)
(c)
(d)
(e)
	Total

11. Tax Rate-wise break-up of within State purchases from registered dealers eligible for set-off as per box 9(x)

Rate of tax

Net Turnover of purchases (Rs.)

Tax Amount (Rs.)

Total

12. Computation on of set-off claimed in this return		Particulars		Purchase Value (Rs.)	Tax Amount (Rs.)
	a)	Within the State purchases of taxable goods from registered/unregistered dealers eligible for set-off as per Box 10 and 11
	b)	Less :- Set off denial on account of purchases from RCC or Composition dealer
	c)	Less :- amount of set-off not admissible u/r 52A
	c1)	Less :- amount of set-off not admissible u/r 52B
	d)	Less :- Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E)	Capital Assets
	d)		other than Capital Assets
	e)	Less:- Denial in the amount of Set off u/r 54 of the corresponding purchase price	Capital Assets
	e)		other than Capital Assets
	f)	Less: within the State purchase of taxable goods from registered dealer under MVAT Act 2002 and set off not claimed	Capital Assets
	f)		other than Capital Assets
	g)	Less:- Within the state purchases of Capital Asset from registered dealer ITC withheld for staggered manner
	h)	"Set-off available for the period of this return [a-(b+c-d+e+f+g)]"
	i)	Add:- Allowance of set-off reversed in earlier return/s	Capital Assets
	i)	Add:- Allowance of set-off reversed in earlier return/s	other than Capital Assets
	j)	Less:- Reduction u/r 52A, 52b, 53 and denial u/r 54 out of above i (h + (i-j)	Capital Assets
	j)		other than Capital Assets
	k)	Add: Allowance of Set-off not claimed on goods return
	l)	Total Set-off Admisible for the period of this returns
13. Computation for Tax payable along with return

	Particulars			Amount (Rs.)
A. Aggregate of credit available for the period covered under this return	a)	Set off admisible as per Box 12 (I)
	b)	Excess credit brought forward from previous return
	c)	Amount already paid (As per Box 13 E )
	d)	Excess Credit if any , as per Form 234 , to be adjusted against the liability as per Form 231
	e)	Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act 2002
	(f)	Adjustment of ET paid under Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act 1987
	(g)	Amount of Tax collected at source u/s 31A
	(h)	Refund adjustment order No. (As per Box 13 F)
	(i)	Total available credit (a+b+c+d+e+f+g+h)
B Total Tax Payable and adjustment of CST/ET payable against available credit	a)	Sales Tax payable as per box 6 + Sales Tax payable as per box 8 + Purchase Tax payable as per box 10
	b)	Adjustment on account of MVAT payable, if any as per Return Form 234 against the excess credit as per Form 231.
	c)	Adjustment on account of CST payable as per return for this period
	d)	Adjustment on account of ET payable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002
	e)	Adjustment on account of ET payable under /Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act, 1987
	f)	Amount of Tax Collected in Excess of the amount of Sales Tax payable if any ( as per Box 7)
	(g)	Interest Payable
	h)	Late Fee Payable
	i)	Add: Reversal on account of set-off claimed Excess in earlier return	Capital Assets
			Other than Capital Assets
	j)	Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (i)	Capital Assets (with staggered ITC credits)
			Other than Capital Assets
	k)	Balance: Excess credit =[13A(i)-(13B(a)+13B(b)+13B(c)+ 13B(d)+ 13B(e)+ 13 B(i)+ 13 B(g)+13 B(h)+13B(j))]
	l)	Balance Amount payable= [ 13B(a)+13B(b)+13B(c)+ 13B(d)+13B(e)+13 B(i)+ 13 B(g)+13 B(h)+13B(j) -13A(l)]
C Utilisation of Excess Credit as per Box 13B(k)	a)	Excess credit carried forward to subsequent tax period
	b)	Excess credit claimed as refund in this return (13 B(k)- 13c(a))
D Tax payable with return	a)	Total Amount payable as per Box 13B(I)

E. Details of Amount paid along with return and /or Amount Already Paid
Chalan / CIN No.	Amount (Rs.)	Payment Date	Name of the Bank	Branch Name










Total
F. Details of RAO

RAO No.	Amount Adjusted (Rs.)	Date of RAO





Total

G. The Statement contained in Box 1 to 13 are true and correct to the best of my knowledge and belief.

Date of Filing of Return

Date

Month

Year

Place

Name of Authorised Person
Designation				Remarks
E_mail_id				Mobile No.

ANNEXURES

								Ver 1.1.1
Annexure of Purchases under M.V.A.T. Act, 2002 (See Rule 17, 17A, 18 and 45)
1	M.V.A.T. R.C. No.				C.S.T. R.C. No.
2	Name of Dealer
3.Please Select which ever is Applicable	Type of Return (Select appropriate) ( Drop down selection)				Whether First Return ? (In Case of New Registration / Package scheme period)
	Periodicity of Return (Select appropriate) ( Drop down selection)				Whether Last Return ? (In Case of Cancellation of Registration Or for end of package schemeof incentive)
4	Period Covered by annexure	From	Date	Month	Year	To	Date	Month	Year

Transactionwise Purchase Details

Gross Total

Sr. No.

Sales Invoice No.

Date of Sale Invoice

TIN of Seller (If Any )

Taxable Value or Value of Composition u/s 42(3),(3A), (4)

Value of Inclusive of Tax
Rs.

Value of Composition u/s 42 (1), (2)Rs.

Tax Free Sales
Rs.

Exempted Sales u/s 41 & 8
Rs.

Labour Charges
Rs.

Other Charges
(Rs)

Gross Total (Rs.)

Action

Return Form Number

Transaction Code

Description of Transaction type

Net Rs.

TAX (if any Rs.

Within the State Purchases from RD

Within the State Purchases from RD ( Capital Asset )

Within the State URD Purchases

Inter-State Branch Transfer

Purchase Good Return ( Inter-state Branch transfer) for Tr. type 30

Purchase Debit Note ( Inter-state Branch transfer) for Tr. type 30

within the State Branch Transfer

Purchase Good Return ( Within State Branch transfer) for Tr. type 35

Purchase Debit Note ( Within State Branch transfer) for Tr. type 35

Inter-State Purchases against Form-C

Purchase Good Return ( Inter state Purchases against Form-C ) for Tr. type 40

Purchase Debit Note ( Inter state Purchases against Form-C ) for Tr. type 40

within the State Purchases against Form-C (purchase in transit u/s 6(2)

Purchase Good Return ( Within State purchases against Form-C ) for Tr. type 45

Purchase Debit Note ( Within State Purchases against Form-C ) for Tr. type 45

Inter-State Purchases against Form-H

Purchase Good Return ( Inter State Purchases against Form-H ) for Tr. type 50

Purchase Debit Note ( Inter State Purchases against Form-H ) for Tr. type 50

within the State Purchases against H Form

Purchase Good Return ( Within State Purchases against Form-H ) for Tr. type 55

Purchase Debit Note ( Within State Purchases against Form-H ) for Tr. type 55

Imports (Direct)

Purchase Good Return ( Direct Import ) for Tr. type 60

Purchase Debit Note ( Direct Import ) for Tr. type 60

Imports (High Seas)

Purchase Good Return ( High Seas ) for Tr. type 65

Purchase Debit Note ( High Seas ) for Tr. type 65

Inter-State Purchases without Form

Purchase Good Return (Inter-State Purchases without Form ) for Tr. type 70

Purchase Debit Note ( Inter-State Purchases without Form ) for Tr. type 70

Inter-State Purchases against Form-I

Purchase Good Return (Inter-State Purchases against Form-I ) for Tr. type 75

Purchase Debit Note ( Inter-State Purchases against Form-I ) for Tr. type 75

Deduction u/s 3(2)

Purchase Good Return for Tr. type 10, 15, 80

Purchase Good Return (within the State URD) for Tr. type 20

Purchase Debit Note for Tr. type 10,15, 80

Purchase Debit Note (within the State URD) for Tr. type 20

								Ver 1.1.1
Annexure of Sales under M.V.A.T. Act, 2002 (See Rule 17, 17A, 18 and 45)
1	M.V.A.T. R.C. No.				C.S.T. R.C. No.
2	Name of Dealer
3.Please Select which ever is Applicable	Type of Return (Select appropriate) ( Drop down selection)				Whether First Return ? (In Case of New Registration / Package scheme period)
	Periodicity of Return (Select appropriate) ( Drop down selection)				Whether Last Return ? (In Case of Cancellation of Registration Or end of package scheme period)
4	Period Covered by annexure	From	Date	Month	Year	To	Date	Month	Year

Transactionwise Sales Details

Gross Total

Sr. No.

Invoice No.

Date of Sale Invoice

TIN of Purchaser
(If Any )

Taxable Value of Composition u/s 42(3),(3A), (4)

Value of Inclusive of Tax
Rs.

Value of Composition u/s 42 (1), (2), (4)
Rs.

Tax Free Sales
Rs.

Exempted Sales u/s 41 & 8
Rs.

Labour Charges
Rs.

Other Charges
(Rs)

Gross Total (Rs.)

Action

Return Form Number

Transaction Code

Description of Transaction type

Net Rs.

TAX (if any Rs.

100

Sales to TIN Holder (Local or Interstate excluding against Forms declaration)

200

Sales to Non-TIN Holder (Local or Interstate)

300

Branch Transfer / Consignment (Local or interstate)

400

Composition u/s. 42 (1), (2)

450

Works Contract Composition u/s. 42 (3), (3A)

460

On Going Works Contract

470

On Going Lease Contract

480

Amount of Sub-Contract where tax paid by sub-contractor

490

Amount of Sub-Contract where tax paid by Principal Contractor

500

PSI Exempted Sales

600

Sales Goods Return for tr. type 100, 200, 400,500,800,900

610

Sales Goods Return ( Out side State) for tr. type 910

620

Sales Goods Return ( Sale in transit) for tr. type 920

630

Sales Goods Return ( Consulate) for tr. type 930

640

Sales Goods Return ( Export against Form-H ) for tr. type 940

650

Sales Goods Return ( Direct Export ) for tr. type 950

660

Sales Goods Return ( Sale in the course of Import ) for tr. type 960

670

Sales Goods Return ( Sales against 8(6) ) for tr. type 970

680

Sales Goods Return ( Branch Transfer consignment) for tr. type 300

690

Sales Goods Return ( Sales WCT Composition ) for tr. type 450

700

Sales Credit Note for tr. type 100, 200, 400, 500, 800, 900

710

Sales Credit Note ( Out side State) for tr. type 910

720

Sales Credit Note ( Sale in transit) for tr. type 920

730

Sales Credit Note ( Consulate) for tr. type 930

740

Sales Credit Note ( Export against Form-H ) for tr. type 940

750

Sales Credit Note ( Direct Export ) for tr. type 950

760

Sales Credit Note ( Sales in the course of Import ) for tr. type 960

770

Sales Credit Note ( Sales under section 8(6) ) for tr. type 970

780

Sales Credit Note ( Branch Transfer ) for tr. type 300

790

Sales Credit Note ( Sales WCT Composition ) for tr. type 450

800

Deduction u/s 3(2)

900

Sales against C Form

910

Sales outside the State (sales effected outside the State of Maharashtra)

920

Sales in Transit

930

Interstate Sales to Consulate

940

Export on H Form

950

Direct Export

960

Import Sales (High Seas)

970

Interstate Sales u/s 8(6), Form-I