COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI
Vikrikar Bhavan, Mazgaon, Mumbai 400 010,
NOTIFICATION No. VAT/AMD-2013/lB/Adm-8.- dated the 23rd August 2013.
In exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "principal Rules") the Commissioner of Sales Tax, Maharashtra State, hereby, amends the Notification No.VAT/AMD-1009/lB/Adm-6, dated 26th August 2009, namely :-
In Form-704, appended to the principal Rules,-
1. In the INSTRUCTIONS,
(1) for Sr. No. 4 the following shall be substituted, namely :-
"4. This Audit report is divided in three parts, which are as under : -
(2) in Sr. 23 clause (c), (d) and (e) shall be deleted ;
(3) in Sr. 40 for the words "and lastly Part-1" the words "then Part-1 and lastly Submission"
shall be substituted;
(4) in Sr. 41 for the words "on Drive 'C " the words "in My Documents" shall be substituted.
2. Before Part-1, the following "Statement of Submission" shall be inserted, namely-
Statement of Submission of Audit Report in Form-704
3. in PART-1-
(1) in Sr. No. 1(A) for the words "hereby annex a copy of our/their" the words "have taken on record" shall be substituted ;
(2) in Sr. No. 1(B) the words "and the same are annexed herewith" shall be deleted ;
(3) in Sr. No. 1(C) the words "and the same are annexed herewith" shall be deleted ;
(4) in TABLE-1, at Sr. No. 5(a)(ii) for the figure "405" the word and figure "or 424" shall be substituted;
(5) in Sr. No. 2(B)-
(i) in clause (c) -
(a) after the words "sufficient for computation" the preposition "of" shall be inserted ;
(6) after the words "MVAT Act and the CST Act" the words "and the gross turnover of sales and purchases, determined by us, includes all the transactions of sales and purchases concluded during the period under audit" shall be added ;
(ii) in clause (d) the following shall be substituted, namely-
"(d) "on the basis of an information available on the website of the department the period under audit involves no issue in the case of this dealer in which a decision against the State Government or the Commissioner was delivered by the Tribunal and the Reference and/or Appeal therein is pending before appropriate forum except detailed in TABLE 7 herein below, if applicable."
(6) after the TABLE-6, the portion beginning with word and sign "Encl:-" and ending with the words "activities in Maharashtra." shall be deleted.
(7) after the TABLE-6, the following TABLE shall be inserted, namely-
4. In PART-2, in box B, in serial number 8, after the words "R. C. Number" the word "under" shall be inserted.
5. In PART-3 -
(1) in Schedule-I-
(i) in box 3,-
(a) in row j), after the words "from un-registered dealers" the brackets and words "(excluding purchases liable for purchase tax)" shall be added ;
(b) in row o), the words "from registered dealers" shall be deleted ;
(ii) in box 4, the words "from registered dealers" shall be deleted.;
(iii) in box 5, in row a), the words "from registered dealers" shall be deleted ;
(iv) in box 6B,-
(a) after row a), the following shall be inserted, namely :-
(b) after row f), the following shall be inserted, namely :-
(c) for row g), the following shall be substituted, namely :-
(2) in Schedule-III-
(i) in box 6,-
(a) in row j), after the words "from un-registered dealers" the brackets and words "(excluding purchases liable for purchase tax)" shall be added;
(b) in row o), the words "from registered dealers" shall be deleted;
(ii) in box 7, the words "from registered dealers" shall be deleted;
(iii) in box 8, in row a), the words "from registered dealers" shall be deleted;
(iv) in box 9B,-
(b) after row e), the following shall be inserted, namely :- -
(c) for row g), the following shall be substituted, namely -
(3) in Schedule-IV,-
(ii) in box 7, the words "from registered dealers" shall be deleted
(iv) in box 9B-
(b) after row e), the following shall be inserted, namely :-
(c) for row g), the following shall be substituted, namely:-
6. In ANNEXURE-
(a) in ANNEXURE-D, in table, for column heading "TIN if any" the following shall be substituted, namely :-
"TIN/if not registered then PAN"
(b) in ANNEXURE-E -
(i) in SECTION-1,
(a) in the heading, after the words "Total tax paid" the words "and ITRD" shall be inserted;
(b) in column (f), after the word "paid" the words "or payable" shall be inserted;
(c) in TABLE, after Sr. No. 9, the following row shall be inserted, namely:-
(ii) in SECTION-2, after Sr. No. 11, the following row shall be inserted, namely:-
(iii) in SECTION-4,
(a) after Sr. No. 1, the following row shall be inserted, namely :-
(b) in Sr. No. 3, in column (b) for the figure and brackets "53(3)" the figure, brackets and alphabet "53(3)(a)" shall be substituted;
(c) after Sr. No. 3, the following row shall be inserted, namely :-
(iv) in SECTION-5,-
(1) in the heading, after the words, "as per Rule 52" the word, punctuation and figures ", 52A and 55B" shall be added.
(2) in TABLE, after Sr. No. 9, the following rows shall be inserted, namely :-
7. in ANNEXURE-G-
(1) in heading,-
(a) for the figure "999" the figure "4999" shall be substituted;
(b) for the figure "1000" the figure "5000" shall be substituted;
(2) in TABLE, in column (1)-
(a) for the figures "994, 995, 996, 997, 998, 999" the figures "4994, 4995, 4996, 4997, 4998, 4999" shall be substituted respectively;
(b) for the figure "1000" the figure "5000" shall be substituted.
8. in ANNEXURE-I-
(2) in TABLE, in column (1),-
(a) for the figures "997, 998, 999" the figures "4997, 4998, 4999" shall be substituted respectively;
9. in ANNEXURE-J ,-
(1) in (Section 1),-
(i) in heading,-
(a) for the figure "999" the figure "4999" shall be substituted ;
(b) for the figure "1000" the figure "5000" shall be substituted ;
(ii) in TABLE, in column (1),-
(c) for the figure "1001" the figure "5001" shall be substituted;
(d) for the figure "1002" the figure "5002" shall be substituted;
(e) for the figure "1003" the figure "5003" shall be substituted;
(2) in (Section 2),-
(a) for the figure "999" the figure "4999" shall be substituted,
(ii) in TABLE, in column (1)-
(a) for the figures "997, 998, 999" the figures "4997, 4998,4999" shall be substituted respectively;
(3) "(Section 3)" shall be deleted.
(4) . "(Section 4)" shall be deleted.
NITIN KAREER,
Commissioner of Sales Tax,
Maharashtra State , Mumbai.