FORM - 233
The following instructions may please be noted before filling the return
1. Please use the correct return form. This return form is for VAT dealers who are also in the business of executing works contract, leasing and dealers opting for composition only for part of the activity of the business.
2. Other return forms are as follows:
3. 'Fresh return' is the return which is filed in compliance of defect notice in Form 212 and 'revised return' u/s 20(4) of MVATA, 2002 is the return in substitution of the original return filed earlier. Balance payable as per Revised/Fresh return, if any, to be paid separately by Challan in Form 210 and the Fresh return/ Revised return along with a self-attested true copy of the receipted challan to be filed with the Sales Tax Office.
4. MVAT and CST RC number should be exactly as per the Registration Certificate issued to you in Form No. 102 The TIN in 11 digits should be written in the space provided.
5. If Separate return code is allotted by the department in case of the dealers who have applied for permission for filing of separate returns and such permission is granted by the Department of Sales Tax. This code is alpha numeric and contains first alphabet and second number. The dealer should write the code allotted to the place or constituents of business for which return is to be filed.
6. Please fill in all the columns. If no information is required to be given, please indicate 'NIL' or 'Not Applicable'
7. Please provide the information in the appropriate box. In 'Rate of Tax' column, extra rows have been provided for incorporating the rates not specified in the Form. Strike through of the rates specified should be done only if extra rows provided are not sufficient. If need be, you may please add extra rows.
8. All the figures to be rounded off to the nearest rupee.
9. Please ensure that return is signed by the Authorised Signatory and the name and designation of the Signatory is indicated.
10. The following are the detailed instructions for filling in information in each of the boxes -
- Turnover of purchases including turnover of purchases of taxfree goods and tax paid on purchases
- Amount of every credit received from any vendor whether or not such credit is in respect of any goods purchased
Total turnover of sales without any deduction liable to tax
Total turnover of sales 7E(b) Allowable reduction = 85% of total of sales
- Sales to State Governments
- Sales to Diplomatic Authorities
- Sales to SEZ developeres or SEZ Units
- Sales by principal sub-contractors/contractor against Form XXXI/XXXII
- Turnover of sales of declared goods purchased from dealers registered under the BST Act or Purchase Tax (PT) paid goods purchased from un-registered dealers (URD), which are used in the same form without doing anything which amounts to manufacture
- Goods covered by Schedule A of the BST Act, 1959
- Goods which are totally and unconditionally exempted under notification u/s 41 of the BST Act, 1959
- Goods purchased from RD under the BST Act, 1959.
- Goods purchased from URD on which PT has been paid under BST Act
- Sales to certified SEZ
- In respect of Retailers, Restaurants/Caterers and Bakers
- purchases corresponding to any class of goods which are sold or resold or used in packing of goods under the composition scheme
- In respect of second-hand motor vehicles dealers
- purchcases of second hand motor vehicles which are sold or resold under composition scheme
Return under M.V.A.T.Act, 2002 and Rule 17, 18 and 45