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17. Submission of returns
18. Special provision for first and last return in certain cases and for dealers under the Package Scheme of Incentives
45. Method of payment
17A Electronic filing. -
Notification No. VAT/ADM-2016/1B/ADM-8.-Dated 24th February 2016
Maharashtra Value Added Tax Rules, 2005 FORMS
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Body
FORM - 232
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
Class of Composition dealer (Please Select one or more box, as applicable)
Retailer
Restaurant, Club, Caterer etc.
Baker
Second hand motor vehicle dealer
6.
Computation of Net Turn over of sales liable to composition (Please fill in one or more as applicable)
Retailer
Amount (Rs.)
a)
Total turnover of sales
b)
Less :- Turnover of sales of goods excluded from the Composition Scheme
c)
Less :- Allowable reductions/deductions
d)
Net turnover of sales liable to tax under composition option [a-b-c]
7
Restaurant, Club, Caterers etc.
Amount (Rs.)
a)
Total turnover of sales.
8
Baker
Amount (Rs.)
a)
Total turnover of sales
9
Second hand motor vehicles dealer
Amount (Rs.)
a)
Total turnover of Sales
b)
Less: Allowable reductions / deductions
c)
Net turnover of sales, liable to tax under composition option (a-b)
10
a
Total turnover of sales liable to tax under composition option [6(d)+7(a)+8(a)+9(c)]
b
Less: Deduction under Section 3(2)
c
Balance : Net turnvoer of sales liable to tax (c=a-b)
11 Computation of tax payable
under the MVAT Act
Rate of Tax
(Drop Down Selection)
Net Turnover of sales (Rs.)
Tax Amount (Rs.)
a)
b)
c)
d)
e)
f)
g)
Total
12. Computation of purchases eligible for set-off
a)
Total turnover of purchases including taxes, value of Branch Transfers / consignment Transfers received and Labour/ job work charges
b)
Less:- Turnover of Purchases Covered under Other Forms
c)
Balance:- Turnover of Purchases considered in this Form (a-b)
d)
Less:-Value of goods return (inclusive of tax) reduction of Purchase price.
e)
Less:- Reduction of Purchase price on account of rate difference and discount.
f)
Less:-Imports (Direct Imports)
g)
Less:-Imports (High seas purchases)
h)
Less:- Interstate purchases of taxble goods against certificate in Form'H'
i)
Less:- within the State purchases of taxble goods against certificate in Form'H'
j)
Less:-Inter-State purchases (Excluding purchases against any certificate and declaration in form C,H,F,I)
k)
Less:-Inter-State Branch Transfers /Consignment Transfers received
l)
Less:- Interstate purchases of taxble goods against declaration in Form'C'
m)
Less:- within the State purchases of taxble goods against declaration in Form'C'
n)
Less:-Within the State Branch Transfers /Consignment Transfers received where tax is to be paid by an Agent
o)
Less:-Purchases of taxable goods from un-registered dealers
p)
Less:- Interstate purchases of taxable goods against declaration in Form'I'
q)
Less:-Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases under section 8(1)
r)
Less:-Within the State purchases of tax-free goods specified in schedule "A"
s)
Less:- Labour Job/ Labour charges paid
t)
Less:-Other allowable deductions, if any
u)
Less:-Within the State purchases of taxable goods from registered dealers where tax seperately not collected (Inclusive of tax)
v)
Less:- Within the State Purchases of Taxable goods purchase from Composition dealer u/s 42(1),(2)
w)
Less:- Deduction under Section 3(2)
x)
Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off
y)
[c-(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+v+v+w)]
13. Tax Rate wise breakup of within state purchase from registered dealers eligible for set-off as per box 12(x)
Rate of tax
(Drop Down Selection)
Net Turnover of purchases (Rs.)
Tax Amount (Rs.)
a)
b)
c)
d)
e)
f)
g)
Total
14. 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 dealers eligible for set-off as per Box 13
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 52A
Capital Assets
Other than Capital Assets
e)
Less: Reduction in the amount of set_off u/r 53 of the corresponding purchase price of (Sch B, C, D & E) goods
Capital Assets
Other than Capital Assets
f)
Less: Denial in the amount of set_off u/r 54 of the corresponding purchase price
Capital Assets
Other than Capital Assets
g)
Less:- Withinthe 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
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 (with stagerred set off Credits)
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
15. 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 available as per Box 14(I)
b)
Excess credit brought forward from previous return
c)
Amount already paid (Ap per Box 15E)
d)
Adjustment of ET paid under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
e)
Adjustment of ET paid under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
f)
Amount of tax Collected at source u/s 31A
g)
Refund adjustment order No. (As per Box 15 F)
h)
Total available credit (a+b+c+d+e+f+g)
B Total Tax Payable and adjustment of CST/ET payable against available credit
a)
Sales Tax Payable as per box 11
b)
Adjustment on account of CST payable as per return for this periof
c)
Adjustment of ET paid under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
d)
Adjustment of ET paid under the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(e)
Amount of Tax Collected in Excess of the Amount of sales Tax Payable if any
f)
Interest Payable
g)
Late Fee payable
h)
Add: Adjustment on account of set-off claimed Excess in earlier return
Capital Assets
Other than Capital Assets
i)
Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (I)
Capital Assets (with stagerred set off Credits)
Other than Capital Assets
j)
Balance: Excess Credit = [15A(h)-(15B(a)+15B(b)+15B(c)+ 15B(d)+ 15B(e)+ 15 B(f)+ 15 B(g)+15B(i))]
k)
Balance Amount payable =
[ 15B(a)+15B(b)+15B(c)+ 15B(d)+15B(e)+15 B(f)+ 15 B(g)+15B(i)-15A(h)]
C Utilisation of Excess Credit
as per box 15B(j)
a)
Excess credit carried forward to subsequent Tax period
b)
Excess credit claimed as refund in this return (Box(15 B(j)- Box15 c(a))
D Tax payable with return-cum-chalan
a)
Total Amount payable as per Box 15B(k)
E. Details of Amount paid along with this 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
The Statement contained in this return in Box 1 to 15 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.
10
Within the State Purchases from RD
15
Within the State Purchases from RD ( Capital Asset )
20
Within the State URD Purchases
30
Inter-State Branch Transfer
31
Purchase Good Return ( Inter-state Branch transfer) for Tr. type 30
32
Purchase Debit Note ( Inter-state Branch transfer) for Tr. type 30
35
within the State Branch Transfer
36
Purchase Good Return ( Within State Branch transfer) for Tr. type 35
37
Purchase Debit Note ( Within State Branch transfer) for Tr. type 35
40
Inter-State Purchases against Form-C
41
Purchase Good Return ( Inter state Purchases against Form-C ) for Tr. type 40
42
Purchase Debit Note ( Inter state Purchases against Form-C ) for Tr. type 40
45
within the State Purchases against Form-C (purchase in transit u/s 6(2)
46
Purchase Good Return ( Within State purchases against Form-C ) for Tr. type 45
47
Purchase Debit Note ( Within State Purchases against Form-C ) for Tr. type 45
50
Inter-State Purchases against Form-H
51
Purchase Good Return ( Inter State Purchases against Form-H ) for Tr. type 50
52
Purchase Debit Note ( Inter State Purchases against Form-H ) for Tr. type 50
55
within the State Purchases against H Form
56
Purchase Good Return ( Within State Purchases against Form-H ) for Tr. type 55
57
Purchase Debit Note ( Within State Purchases against Form-H ) for Tr. type 55
60
Imports (Direct)
61
Purchase Good Return ( Direct Import ) for Tr. type 60
62
Purchase Debit Note ( Direct Import ) for Tr. type 60
65
Imports (High Seas)
66
Purchase Good Return ( High Seas ) for Tr. type 65
67
Purchase Debit Note ( High Seas ) for Tr. type 65
70
Inter-State Purchases without Form
71
Purchase Good Return (Inter-State Purchases without Form ) for Tr. type 70
72
Purchase Debit Note ( Inter-State Purchases without Form ) for Tr. type 70
75
Inter-State Purchases against Form-I
76
Purchase Good Return (Inter-State Purchases against Form-I ) for Tr. type 75
77
Purchase Debit Note ( Inter-State Purchases against Form-I ) for Tr. type 75
80
Deduction u/s 3(2)
90
Purchase Good Return for Tr. type 10, 15, 80
91
Purchase Good Return (within the State URD)
for Tr. type 20
95
Purchase Debit Note for Tr. type 10,15, 80
96
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