Maharashtra Value Added Tax Rules, 2005 FORMS
-

Body

FORM - 234

								Ver 1.1.1
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 / 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

5		Eligibility Certificate (EC) No.	Certificate of Entitlement (COE) No.
	a)
	b)
	c)

6 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 transfers/consignment transfers, job work charges etc.
	b)	Less :- Gross turnover of sales including relating to the business shown in separate return in Form 231 or 233
	c)	Balance :- turnover of sales including, taxes as well as turnover of non sales transactions like value of branch Transfer/ Consignment transfer, job work charges etc ((a)-(b))
	d)	Less :- Value of Goods Return (inclusive of tax), including reduction of sales 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
	f)	Less :- Credit Note, price on account of rate difference and discount within the state
	g)	Less :- Value of Goods Return (inclusive of tax), including reduction of sales price on account of rate difference and discount claimed in earlier period which is confirmed
	h)	Less : Net Tax amount (Tax included in sales shown in (c) above less Tax included in (e+f+g) above)
	i)	Less : Total value in which tax is not collected separately (Inclusive of tax with gross amount)
	j)	Less :- Value of Branch Transferes /Consignment transfers within the State if tax is paid to by an agent
	k)	Less :- Sales u/s 8(1) i.e. Interstate 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
	m)	Less :- Sales of taxable goods fully exempted u/s. 8(4) other than sales under section 8(1) and shown in Box 8(k)
	n)	Less : Sales of taxable goods fully exempted u/s. 41 and u/s. 8 other than sales under section 8(1) and 8(4) covered in box 8(m)
	o)	Less :- Job/labour work charges,
	p)	Less :- Other allowable deductions as per sale Annexure
	q)	Less :- deductions under Section 3(2)
	m)	Balance Net turnover of Sales liable to tax [c+d]-[(e+f+g+h+i+j+k+l+m+n+o+p+q)]

7 Computation of Sales Tax collected separately under the MVAT Act, 2002

Turnover of Sales eligible for incentive (Deferment of tax)

Rate of tax (Drop Down Selection )

Turnover of sales liable to tax (Rs.)

Tax Amount (Rs.)

Sub Total-A

Other Sales (Turn over of sales non eligible for incentive)

Rate of tax (Drop Down Selection )

Turnover of sales of liable to tax (Rs.)

Tax Amount (Rs.)

Sub Total-B

III

Total (A+B)

Sales Tax collected in excess of the amount of tax payable

9 Computation of Sales Tax payable in respect of sales effected inclusive of tax under the MVAT Act, 2002

Rate of tax (Drop Down Selection )

Turnover of sales of liable to tax (Rs.)

Tax Amount (Rs.)

Total

10. Computation of purchases eligible for set-off

Particular

Amount (Rs.)

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

Less:- Turnover of Purchases Covered under Form Number 231 or 233

Balance:- Turnover of Purchases (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 if the 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 reductions, if any

Less:- Within the State purchases of taxable goods from registered dealers where tax separately not collected (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+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)

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

12. Tax Rate-wise break-up of within State purchases from registered dealers eligible for set-off or refund as per Box 10(x)

Rate of tax (Drop Down Selection )

Net Turnover of purchases (Rs.)

Tax Amount (Rs.)

Total

13. Computation of set-off/refund 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/refund as per Box 11 and 12
	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 refund/set-off u/r 53 of the purchase price of (Sch B, C, D & E)	Capital Assets
	d)		other than Capital Assets
	e)	Less:- Denial in the amount of refund/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 set-off withheld for staggered manner
	h)	Refund/Set-off available for the period of this return [a-(b+c-d+e+f+g)]
	i)	Less:- amount of set-off/refund u/r 79(2) relating to raw materials for use in manufacture of goods eligible for incentives
	j)	Amount of set-off relating to other purchases (h-i)
	k)	Add:- Allowance of set-off reversed in earlier return/s	Capital Assets
	k)	Add:- Allowance of set-off reversed in earlier return/s	other than Capital Assets
	l)	Less:- Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above k (i + (k-i)	Capital Assets (with stagerred set off credit)
	l)		other than Capital Assets
	m)	Add: Allowance of Set-off not claimed on goods return
	n)	Total Set-off Admisible for the period of this returns
14. 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 13 (n)
	b)	Excess credit brought forward from previous period
	c)	Amount already paid (As per Box 14 E )
	d)	Excess Credit if any , as per Form 231/233 , to be adjusted against the liability as per Form 234
	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 14 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 7(III) + Sales Tax payable as per box 9 + Purchase Tax payable as per box 11
	b)	Less: Sales Tax deferred (Tax amount as per box 7(l)(i)
	c)	Balance: Sales Tax payable on non eligible sales (Tax amount as per box 7(ii)(h) & Box 11 {(a)-(b)}
	d)	Adjustment on MVAT payable, if any as per Return Form 231/233 against the excess credit as per Form 234.
	e)	Adjustment on account of CST payable as per return for this period
	f)	Adjustment on account of ET payable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002
	(g)	Adjustment on account of ET payable under /Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act, 1987
	h)	Amount of Tax Collected in Excess of the amount of Sales Tax payable if any ( as per Box 8)
	i)	Interest Payable
	j)	Late Fee Payable
	k)	Add: Adjustment on account of set-off claimed Excess in earlier return	Capital Assets
			Other than Capital Assets
	l)	Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (k)	Capital Assets (with staggered ITC credits)
			Other than Capital Assets
	m)	Balance: Excess credit =[14A(i)-(14B(c)+14B(d)+14B(e)+ 14B(I)+ 14B(4)+ 14 B(i)+ 14 B(j)+14 B(l)]
	l)	Balance Amount payable= [ 14B(c)+14B(d)+14B(e)+ 14B(f)+14B(g)+14 B(h)+ 14 B(i)+14 B(j)+14B(l) -14A(i)]
C Utilisation of Excess Credit as per Box 14B(m)	a)	Excess credit carried forward to subsequent tax period
	b)	Excess credit claimed as refund in this return (14 B(m)- 14c(a))
D Tax payable with return	a)	Total Amount payable as per Box 14B(m)

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

15 Details of benefits availed under the package Scheme of Incentives (Details to be given seperately for each E.C.)

COE No.

Eligible Period

From

A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)A.

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total A

B Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total B

C Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax Amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST payable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less : Amount of CQB / Tax deferment for the period of this return as per Box 15 C or 15 D(c), as the case may be

Less : Amount of Refund claimed as per Rule 79(2)

Less : Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 For this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]

16 Details of benefits availed under the package Scheme of Incentives) (Details to be given seperately for each E.C.)

COE No.

Eligibility Period

From

A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total A

B Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total B

C Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax Amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST payable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less : Amount of CQB / Tax deferment for the period of this return as per Box 16 C or 16 D(c), as the case may be

Less : Amount of Refund claimed as per Rule 79(2)

Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]

17 Details of benefits availed under the package Scheme of Incentives) (Details to be given seperately for each E.C.)

COE No.

Eligibility Period

From

A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total A

B Calculation of Comulative Quantum of Benifits (CQB) u/r 78(2)(b)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total B

C Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax Amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST payable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less : Amount of CQB / Tax deferment for the period of this return as per Box 17 C or 17 D(c), as the case may be

Less : Amount of Refund claimed as per Rule 79(2)

Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]

18 Details of benefits availed under the package Scheme of Incentives) (Details to be given seperately for each E.C.)

COE No.

Eligibility Period

From

A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total A

B Calculation of Comulative Quantum of Benifits (CQB) u/r 78(2)(b)

Rate of tax (Drop Down Selection )

Turnover of sales of eligible goods liable to tax (Rs.)

CQB Amount (Rs.)

Sub-Total B

C Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax Amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST payable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less : Amount of CQB / Tax deferment for the period of this return as per Box 18 C or 18 D(c), as the case may be

Less : Amount of Refund claimed as per Rule 79(2)

Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]

F. The Statement contained in Box 1 to 18 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 (PURCHASES & SALES)

								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