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 (1) and sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State in respect of the periods starting on or after 1st April 2016, for the purpose of provisions of sub-rule (3) of rule 40A of the Maharashtra Value Added Tax Rules, 2005, hereby,-

1. notifies that the authority or agency, who is liable to file return, shall upload the return in form 423 electronically.

2. for the return in Form 423 the following return shall be substituted namely :-

FORM 423

(See rule 40A (3))

Return showing Amount Collection at Source towards tax by an authority under-section 31A of the Maharashtra Value Added Tax Act, 2002.

1) M.V.A.T. R.C. No. (TIN) if any

2) Sales Tax Collection Account Number

3) Period Covered by Return
FROM			TO
DATE	MONTH	YEAR	DATE	MONTH	YEAR

4) a) Amount collected at Source			b) Add:- Interest payable		Total Amount Payable (a+b)

TABLE
5) Details of Auction amount/value of goods and amount collected at source during the period of this return
Sr. No.	Name of the dealer/person from whom amount is collected	TIN of the Dealer	If person is not holding MVAT TIN then PAN of the person	TCS Certificate Number	*Auction Amount/Value of goods	Tax amount collected
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
	Tax Payable	a) Total Amount payable
		b) Amount paid in Advance
		c) Balance Amount Payable (a-b)
The information contained in this return is true to the best of my knowledge and belief
Dale of Filing Statement		Day (e.g.10)	Month (e.g. Jan)		Year (e.g. 2016)

Name of authorised person
Designation			E-mail id
Place

* Auction amount is applicable to sand auction purchaser and value of goods is applicable to others.

Rajiv Jalota

Commissioner of Sales Tax,

Maharashtra State, Mumbai