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The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
-

Body Notification No. VAT/ADM-2016/1B/ADM-8.-Dated 24th February, 2016

In Exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules 2005, the Commissioner of Sales Tax, Maharashtra State hereby in respect of the periods starting on or after 1st April 2016, substitutes the returns in forms 231, 232, 233, 234 and 235 for the purpose of rule 17, 18 and 45 namely:-

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.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i)      
j)      
k)      
l)      
m)      
Total    
7 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.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i)      
j)      
  Total    
9. Computation of purchases eligible for set-off

  Particular Amount (Rs.)
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 Form Number 234  
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 taxable goods against certificate in Form'H'  
i) Less:- within the State purchases of taxable 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 / consignment transfers received  
l) Less:- Interstate purchases of taxable goods against declaration in Form'C'  
m) Less:- within the State purchases of taxable 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:-Within the State 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 which are fully exempted from tax u/s 41 and u/s 8 but not covered 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 is not collected seperately (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

[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.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i)      
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    
other than Capital Assets    
e) Less:- Denial in the amount of Set off u/r 54 of the corresponding purchase price

Capital Assets    
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    
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    
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    
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.
                              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

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

FORM - 233

  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 Business activities

 Execution of works contracts and ongoing works contract, including under composition Leasing business

 Part of the business activity under composition option (Please tick one or more box, as applicable)
Retailer Restaurant, Club, Caterer etc. Baker Second hand motor vehicles
           
 

6 Computation of net turnover of sales liable to tax (Part A)

   Particulars Amount (Rs.)
a) Gross turnover of sales including, taxes as well as turnover of non sales transactions like value of Branch Transfer, 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 or 235  
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  
f) Less:- Credit Note , price on account of rate difference and discount Within State .  
g) Less:- Value of Goods return (inclusive of tax) including reduction of sale price on account of rate difference and discount claimed in earlier period which is confirmed.  
h) Balance:- Turnover of sales including, taxes as well as turnover of non sales transactions like value of Branch Transfer, Consignment transfers, job work charges etc. ( (c+d)-(e+ f+g))  
i) Less:-Turnover of sales under composition scheme(s) , other than Works Contracts under composition option (Computation of turnover of sales liable to tax to be shown in 8 Part B)  
j) Less:-Turnover of sales under Works Contracts under composition option (Computation of turnover of sales liable to tax to be shown in Part 7 )  
k) Less:-Turnover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in 10 Part C)  
l) Less:-Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in 10 Part D)  
m) Balance: Net turnover of sales including, taxes, as well as turnover of non sales transactions like Branch Transfers / Consignment transfers and job works charges , etc (h) -(i+j+k+l)  
n) Less:-Net Tax amount ( Tax included in sales shown in (c) above less Tax included in (e+f+g) above)  
o) Less:- Total Value in which tax is not collected separately ( Inclusive of Tax with gross Amount )  
p) Less:-Value of Branch Transferes/ Consignment transfers within the State if the tax is to be paid by an Agent  
q) 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  
r) Less:- Non-taxable labour and other charges / expenses u/r 58(1), cost of land u/r 58(1A), deduction u/r 5 (1B) for execution of works contract  
s) Less:- Amount paid by way of price for sub-contract where tax is borne by sub-contractor  
t) Less:- Amount paid by way of price for sub-contract where tax is borne by principal contractor  
u) Less:-Sales of tax-free goods specified in Schedule A  
v) Less:-Sales of taxable goods fully exempted u/s 41 and u/s. 8 other than sales under section 8(1) & covered in Box 6(q)  
w) Less:-Labour/Job work charges  
x) Less:-Other allowable deductions, if any  
y) Less:- deduction under Section 3(2)  
z) Balance: Net turnover of Sales liable to tax [m-(n+o+p+q+r+s+t+u+v+w+x+y)  
 
7 Computation of Tax under Works contracts by way of composition option payable under the MVAT Act, 2002.

  Rate of tax (Drop Down Selection) Turnover of Sales Liable to tax (Rs.) Tax Amount (Rs.)
a)      
b)      
c)      
d)      
SUB TOTAL    
  Computation of Tax under Works Contract by way of Composition (Inclusive of Tax)
e)      
f)      
g)      
h)      
SUB TOTAL    
TOTAL    
8 (PART-B) Computation of net turnover of sales liable to tax under Composition

   Particulars Amount (Rs.)
A Turnover of sales (excluding taxes) under composition scheme(s) [Same as 6(i)]  
B RETAILER  
a) Total turnover of Sales  
b) Less:-Turnover of sales of goods excluded from the Composition Scheme  
c) Less:- Allowable deductions  
d) Balance:Net turnover of sales liable to tax under composition option [a-{b+c)  
C RESTAURANT, CLUB, CATERER ETC  
a) Total turnover of sales.  
D BAKER  
a) Total turnover of sales  
E SECOND HAND MOTOR VEHICLES DEALERS  
a) Total turnover of sales  
b) Less: Allowable reductions/ deductions  
c) Balance: Net turnover of sales, liable to tax under composition option ( a-b)  
F LEASE COMPOSITION DEALER  
a) Total turnover of sales  
b) Less: Allowable reductions/ deductions  
c) Balance:Net turnover of sales, liable to tax under composition option ( a-b)  
G Total net turnover of sales liable to tax under composition option [8(B) (d) + 8(C) (a) + 8(D) (a) + 8(E) (c) + 8(F)(c )]  
 
9 Computation of Sales Tax payable by way of composition other than works contract under the MVAT Act

 

  Rate of tax (Drop Down Selection) Turnover of Sales Liable to tax (Rs.) Tax Amount (Rs.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i)      
j)      
TOTAL    
 

10 Part C

  Particulars Amount (Rs.) 
a) Turnover of sales (excluding tax/composition) releting to on going work contract during the period [same as Box 6(k)]  
b) Less:-Turnover of sales exempted from tax  
c) Less:-Deduction u/s 6 of the Earlier Law  
d) Less:-Deduction u/s.6(A) of the Earlier Law  
e) Balance:Net turnover of sales liable to tax/ composition [a-(b+c+d)]  
 
11 ( PART-D) Computation of net turnover of sales relating to on-going leasing contracts liable to tax under sec 96(10) (f) of the MVAT Act, 2002

  Particular Amount (Rs.)
a) Turnover of sales (excluding taxes) Relating to On-going Leasing Contracts [same as Box 6(l)]  
b) Less: Turnover of sales exempted from tax.  
c) Balance:Net turnover of sales liable to tax (a-b)  
 

12. Computation of Sales tax collected separately under the MVAT Act as per box 6(z), 10(e), 11(c) Rate of tax (Drop Down Selection) Turnover of sales liable to tax (Rs.) Tax Amount (Rs.)
(a)      
(b)      
(c)      
(d)      
(e)      
(f)      
(g)      
(h)      
(i)      
  Total    

12A   Sales Tax Collected in excess of the amount of tax payable  
13 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 liable to Tax (Rs.) Tax Amount (Rs.)
a)      
b)      
c)      
d)      
e)      
f)      
Total    

14. Computation of purchases eligible for set-off   Particulars Amount (Rs.)
  a) Total turnover of purchases including taxes, value of Branch Transfers / Consignment Transfers received and job work charges  
  b) Less:- Turnover of Purchases Covered under Form Number 234 or 235  
  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 taxable goods against certificate in Form'H'  
  i) Less:- within the state purchases of taxable 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/ Consignment transfers received  
  l) Less:- Interstate purchases of taxable goods against declaration in Form'C'  
  m) Less:- within the state purchases of taxable 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:-Within the State 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 which are fully exempted from tax u/s 41 and u/s 8 but not covered 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 reductions, if any  
  u) Less:-Within the State purchases of taxable goods from registered dealers where tax separately 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 [c-(d+e+f +g+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)  

15. 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      
16

Tax Rate wise breakup of within State purchases from registered dealer eligible for set-off as per box 14(x)

  Rate of tax (Drop Down Selection) Net Turnover of Purchases (Rs.) Tax Amount (Rs.)
  a)      
  b)      
  c)      
  d)      
  e)      
  f)      
  g)      
  h)      
  i)      
  j)      
  Total      

17. 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 15 and 16    
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    
other than Capital Assets    
e) Less:- Denial in the amount of Set off u/r 54 of the corresponding purchase price

Capital Assets    
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    
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    
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    
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      
18. 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 17 (I)  
b) Excess credit brought forward from previous return  
c) Amount already paid (As per Box 18 E )  
d) Excess Credit if any , as per Form 234/235 , to be adjusted against the liability as per Form 233  
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 31  
(h) Amount of Tax collected at source u/s 31A  
(i) Refund adjustment order No. (As per Box 18 F)  
(j) Total available credit (a+b+c+d+e+f+g+h+i)  
B Total Tax Payable and adjustment of CST/ET payable against available credit

a) Sales Tax payable as per box 7 + Sales Tax payable as per box 9 + Sales Tax payable as per box 12 + Sales Tax payable as per box 13+ Purchase Tax payable as per box 15  
b) Adjustment on account of MVAT payable, if any as per Return Form 234/235 against the excess credit as per Form 233.  
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 12A)  
(g) Interest Payable  
h) Late Fee Payable  
i)

 Add: Adjustment 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 =[18A(j)-(18B(a)+18B(b)+18B(c)+ 18B(d)+ 18B(e)+ 18 B(f)+ 18 B(g)+18 B(h)+18B(j))]  
l) Balance Amount payable= [ 18B(a)+18B(b)+18B(c)+ 18B(d)+18B(e)+18 B(f)+ 18 B(g)+18 B(h)+18B(j) -18A(j)]  
C Utilisation of Excess Credit as per Box 18B(k)

 a) Excess credit carried forward to subsequent tax period  
b) Excess credit claimed as refund in this return (18 B(k)- 18c(a))  
D Tax payable with return

 a) Total Amount payable as per Box 18B(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    
 
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.
                              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

FORM - 234

  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
                   

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

   I 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.) 
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i) Sub Total-A     
II 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.) 
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)   Sub Total-B    
III Total (A+B)    
8   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.) 
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
  Total    
10. Computation of purchases eligible for set-off

  Particular Amount (Rs.)
a) Total turnover of purchases including taxes, value of Branch Transfers / Consignment Transfers received and job work charges  
b) Less:- Turnover of Purchases Covered under Form Number 231 or 233  
c) Balance:- Turnover of Purchases (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 taxable goods against certificate in Form 'H'  
i) Less:- within the state purchases of taxable 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/ Consignment transfers received  
l) Less:- Interstate purchases of taxable goods against declaration in Form 'C'  
m) Less:- within the state purchases of taxable goods against declaration in Form 'C'  
n) Less:- Within the State Branch Transfers /Consignment Transfers received if the tax is to be paid by an Agent  
o) Less:- Within the State 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 which are fully exempted from tax u/s 41 and u/s 8 but not covered 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 reductions, if any  
u) Less:- Within the State purchases of taxable goods from registered dealers where tax separately 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 [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.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h)      
i)      
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    
other than Capital Assets    
e) Less:- Denial in the amount of refund/Set off u/r 54 of the corresponding purchase price

Capital Assets    
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    
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    
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)    
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      To  
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.)
 
       

 

                       

 

               

 

a)      
b)      
c)      
d)      
e)      
f)      
g) 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.)
a)      
b)      
c)      
d)      
e)      
f)      
g)      
h) 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.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) 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  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 For this period.  
f) 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   To  
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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) 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  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.  
f) 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   To  
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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) 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  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.  
f) 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   To  
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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a)      
b)      
c)      
d)      
e)      
f) 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.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) 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  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.  
f) 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.
                              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

FORM - 235

  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) business shown in seperate return in Form 233  
c ) Balance :- Turnover of Sales including, taxes as well as turnover of non sales transactions like value of branch Transfers/ Consignment Transfers, job work charges etc (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  
f) Less:- Credit Note , price on account of rate difference and discount Within State  
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 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 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"  
  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 collected seperately under the MVAT Act

   Schedule entry No Rate of tax (Drop Down box selection) Additional Sales Tax (Rs.) sales Turnover (Rs.) Quantity Sold (Liters)  Tax Amount (Rs.)
a) Sch. D Goods (Inter Oil Co. sales of notified Motor Sprits)          
b) D5(a)(i)          
c) D5(a)(ii)           
d) D5(b)          
e) D6          
f) D7          
g) D8          
h) D9          
i) D10(a)(i)          
j) D10(a)(ii)          
k) D10(b)          
l) D11          
Sub-total (a to l)        
m) C8          
n) C27          
o) C58(a)          
p) C58(b)          
Sub-total (m to p)        
q) Others          
r) Others          
s) Others          
t) Others          
Sub-total (q to t)        
Total          
7 Sales Tax collected in excess of the amount of tax payable  
8 Computation of Sales Tax payable inclusive under the MVAT Act

  Rate of tax (Drop down selection) Turnover of sales liable to tax (Rs.) Tax Amount Rs.
a)      
b)      
c)      
d)      
e)      
f)      
  Total    

 

9. Computation of purchases eligible for set-off

  Particular   Amount (Rs.)
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 Form Number 233    
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 taxable goods against certificate in Form 'H'    
i) Less:- within the State purchases of taxable 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 / consignment transfers received    
l) Less:- Interstate purchases of taxable goods against declaration in Form 'C'    
m) Less:- within the State purchases of taxable 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:- Within the State 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 which are fully exempted from tax u/s 41 and u/s 8 but not covered 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 is not collected seperately (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

[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 (Drop down selection) Turnover of purchases liable to tax (Rs.) Tax Amount (Rs.)
(a)      
(b)      
(c)      
(d)      
(e)      
(f)      
(g)      
(h)      
  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 (Drop down selection)   Net Turnover of purchases (Rs.)   Tax Amount (Rs.)
a)        
b)        
c)        
d)        
e)        
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    
other than Capital Assets    
e) Less:- Denial in the amount of Set off u/r 54 of the corresponding purchase price

Capital Assets    
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    
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    
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 credit    
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 233 , to be adjusted against the liability as per Form 235  
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 233 against the excess credit as per Form 235.  
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 set-off 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) -12A(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    
 
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.   

Rajiv Jalota

Commissioner of Sales Tax,

Maharashtra State, Mumbai