FORM - 235
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 -
Return under M.V.A.T.Act, 2002 and Rule 17, 18 and 45