TR, VTR TR ARV VI U2y 39-Fawr, fedag s, R0to0/30meram 28, 7 1332 " COMMISSIONER OF SALES TAX, MAHARASHTRA STATE.
Vikrikar Bhavan, Mazgaon. Mumbai-400 010 Dated: the 20t November 2010.
NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No.VAT/AMD-1009/1B/Adm-6:- In exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinaftér referred to as “principal Rules”) the Commissioner of Sales Tax, Maharashtra State, hereby, amends the Notification No. VAT/AMD-1009/1B/Adm-6 dated 26% August 2009, namely:- In Form-704, appended to the principal Rules,-
1. for the INSTRUCTIONS, the following instructions shall be substituted, namely:- “1. This form is to be used in respect of all accounting periods starting on or after 1st April 2008. ’
2. The Audit Report is to be submitted by all the dealers to whom the provisions of Section 61 of the MVAT Act, 2002 apply. Non-filing of Audit Report within prescribed time is an offence.
Only those documents which are required under the Audit report should be enclosed with this report.
4. This Audit report is divided in three parts, which are as under:- :;" Part Particulars ; A | Part-1 | 19 related to verification and certification, computation of tax Hability and recornmendations to the dealer.
B | past-z | IS related to general information about the dealer under ' audit.
| c Part-3 | is about the various Schedules and Annexures | Relevant Schedules applicable, as per type of return:
W T (36— 4 Sr. Type of Return filed | Relevant Schedule A | Form 231 Schedule I B | Form 232 Schedule IT C [Form 233 Schedule 111 D [ Form 234 Schedule IV E_ | Form 235 Schedule V F | Form Ul E (CST) Schedule VI G | Dealer flling different | Different combinations of types of returns (as|Schedules as applicable mentioned in Sr. No. A | depending upon the types to F above) of returns filed.
b T IR T TEWIE, WIH TATT FRURY] HIT U0 39-Faon, Rt 10, RoRo/FUGHAW g5, T 233 . Instructions for filling information in the return(s) remain applicable for respective items of the schedules. If, while filing returns, these instructions have not been followed, it should be ensured that they are followed while 'prepan'ng the audit report, In other words use schedule as is applicable.
. Fill the applicable portion of Part 1A, Part 1B and Part 1C. If Part 1A is filled then Part 1B and 1C should not be opted. In case Part 1B is opted then Part 1A and Part 1C should not be opted. In case Part 1C is opted thien Part 1A and 1B should not be opted. If this instruction is not followed then the error message appears as "Please Check and Enter Box Nos 1(A),1(B),1(C)".
. Negative certification. if any is to be incorporated with reasons, at Sr. No. a to p. in Para-3 of Part-1 and shouldl correspond to the relevant certificate.
Further, the auditor's remarks are to be included at-Para 5 of Part-1 and qualifications having the impact on the tax Uability in bricf, wherever applicable, Tax liability under the MVAT Act, 2002 and CST Act, 1956 should be computed respectively, in Table 2 and Table 3 of Part 1.
. The Table 4 of Part-1 is for showing amount of Cumulative Quantum of Benefits I(CQB] availed. This amount includes amount of C@B on account of refund claimed under rule 79({2) and under the Luxury Tax Act as per Box 10E, 11E and 12E of Schedule IV, respectively.
Where dealer is required to maintain the records about the sales, purchases, Imports and Exports under Central Excise Act, 1944, the Custonis Act, 1962 or under the State Excise Act. 1949 in such cases the Auditor should invanably correlate the details of sales, purchases. Imports and Exports disclosed under the said Acts and disclosed under MVAT Act.
2002 Any material difference noticed should be reported at Para 5 of Part-1 accordingly.
The Activity Codes are generally used to classify the commodities on the lines of the economic activities. It is published by Intemational Standard Industries Classification. The same activity codes are adopted by the National Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 of Table 3. These Activity Codes are available at the Departments Web-site i.e. www.mahavat.gov.in -2
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TR, VA ToTaR AT 777 - Wew 30-farvar, e 10, RoRo/SfTar g8, ¥ Q3R e The difference between amount as per returns and amount as per Audit gets calculated in respective Schedules which are filled by the dealer.
In Annexure-A, details of amount of tax paid as per returns/ chalan under MVAT Act and interest paid u/s 30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.
In Annexure-B, details of amount of tax paid as per retumns /chalan and interest paid under section 9(2A) of CST Act are to be filled. The details of Refund Adjustment. Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.
In Annexure-C details of TDS certificates received by the dealer are to be filled.
In Annexure-D details of TDS certificates issued by the dealer are to be filled.
- In Annexure-E details of purchases on which the set-off is claimed by the dealer are to be filled. The details regarding set-off on capital assets, nonadmissibility of set-off under Rule 54, reduction of set-off under Rule 53 etc.
are to be filled in this annexure, In Annexure-F, various financial ratios for the period under audit and other information are to be filled in. If a dealer has multi-State activities, then the ratios related to gross and net profit may be given for entire business entity and other ratios should be given for within the State activities.
Annexure-G, details about Declarations or Certificates received under the CST Act. 1956 is to be filled. TIN of the customer should be filled in applicable cases.
In Annexure-H details about wanting Certificate in form H. in respect of local sales is to be filled. TIN of the customer should be filled in applicable cases.
In Annexure-l details about wanting declarations under the C.S.T. Act, 1956 is to be filled. TIN of the customer should be filled in all the cases.
The tax liability as per Annexure-H and Annexure-1. if any, gets reflected in figure as per Audit in row (xiv) of Table No.-2 and row (xi) of Table No. 3, of Para-4 of Part-1.
In Annexure-J dealer-wise information of sales and purchases for the period under Audit is ta be filled. It consists of six Sections.
a} Section 1 is for filling the informnation of Customer wise sales I {23 o ww - YA T AT JEAA am T-we 3e-Rre, a0, R0t/ tR, T /IR b) Section 2 is for filling the information of Supplier wise purchases.
¢) Section 3 is for filling the information of Customer wise Debit Notes and Credit Notes.
d) Section 4 is for filling the information of Supplier wise Debit Notes and Credit Notes.
€) In Section 3 and Section 4 figures with minus sign should be used in case of credit notes and debit notes respectively.
f) Section-5 is for filling the information of Customer wise transactions of direct exports and High-seas sales under the CST Act. 1956.
g Section-6 is for filling the information about the purchases effected from outside the Maharashtra State (OMS}. The information so filled should be dealer wise and transaction type i.e. against Form-C, against E-I or E-IL.
In Annexure-K determination of Gross Tumnover of Sales and Purchases along with reconciliation with Profit and Loss Account, Trial Balance/Sales and Purchase register.
A sheet is provided in the beginning by the name “Letter of Submission™. It is provided for dealer's statement regarding submission of the Form-704 and acceptance of Auditor's recommendations. It is to be submitted to the concerned authority alongwith the Acknowledgement of Audit Report in Form-704.
In case of Annexures. after pressing the button for validation only one error appears at a time After correcting the same next efror will appear. Errors in Annexure can be avoided if the rows in which information is to be filled arc filled correctly and completely.
If the dealer has multi-state activities then Trial Balance in relation to the business Activities in Maharashtra should be attached.
Wherever prescribed documents arc not made available to the auditor or same are insufficient and incomplete then the tax liability is to be computed as per the provisions of law.
An Acknowledgment will be generated in case of successful uploading of this Audit Report. It will show the Transaction Id and Date of uploading along with some other fields The dealer is required to submit a print out of this Acknowledgment to the Deputy Commissioner, Desk Audit Cell, 5% Floor, New Building. Vikrikar Bhavan, Mazgaon In case of Mumbal and in case of J
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39, WERT, VIR AAGH STETLA W - J9-faven, fastaw o, R0v0/mEranT 08, ¥ we ow places other than Mumbai to the Office of the Joint Commissioner of Sales Tax, VAT (ADM].
Unless the dealer submits signed Acknowledgment along with required attachments, on or before 10 February 2011, the audit Report even if electronically uploaded on or before 31 January 2011, shall not be deemed to have been filed.
The Auditor should certify the annexures. Further, the Auditor should also give reasons for additional tax liability, if any, the dealer may accept the Auditors finding and discharge the liability if any, worked out by thé Auditor cither fully or partly.
It is mandatory for the Auditor to visit the principal place of business and the place where major business activities are carried out before the date of furnishing of Audit Report to the dealer.
It is mandatory to fill Part [, Part II and the applicable Schedules and Annexures. An option is available at the top right hand comer of each Schedule to choose whether the particular Schedule is applicable or not.
The option is named as "Applicable” and allows option to select "Yes or No”.
It is mandatory for the dealer to select "Yes" in case the particular Schedule is applicable and “NO" if the same is not applicable. Once a dealer selects the option "No" then he shall not enter any information in the Schedules for which the option selected is "No".
The Annexure which are not applicable should be left blank.
It is mandatory to fill all the cells of Part-1 and Part-2 and Annexure-F. In case any filled or box is not applicable, '0' (Zero) in numerical fields and ‘N.A. in text fields should be entered.
In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if one cell in a row is filled then it is mandatory to fill all the remaining cells in that row.
Wherever the words “Please Specify”™ appears it is necessary to specify the description, For example. in Part-1, Cells C84, C86 of Table 2: C106 of Table 3 and B131l, B132 of Table 5, it is necessary to mention the description, if figures are filled in the corresponding cells.
The green and shaded fields are non enterable. The green fields have been given formulas and are auto filled.
If Wrong TIN is entered in the form, then it remains RED & BOLD.
i y P TERTE JUHA (AT ARG WOT v—nmwfi-«m faday 19, R0to/FATAW T8, YA LRI
40. Most of the fields of Part-1 are auto filled, once the Annexures and the Schedules are filled. Hence it is advised to fill form 704 in the order.
First Annexure A to K then. Schedules I to VI then Part II and lastly Part-1
41. After validating any sheet i.e after the validation button is pressed.
the error sheet shows only the errors in that particular sheet. After pressing the validation button in Part-1, Errors in the entire form are shown. After successfully validating the Part-1, -Rem.txt file will be generated and get saved on Drive ‘C’. The dealer may upload this file after logging on to www.mahavat.gov.in under his login Id and Pagsword for e-Services.”.
. In PART-1, for Para-4, 5 and 6, the following shall be substituted, namely :- 4 “4. COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS :- - TABLE-2 UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002 Sr. Particulars Amount as m‘_‘:;:: Difference No. P"(’;:s‘m' after audit (Rs.) L (Rs.)
1) |Gross Tum-Over of Sales, including taxes as well as Tum- - over of Non-Sales Transactions like Value of Branch Transfers/ L— ;‘ Consignment Transfers and job ¢ work charges.
#) ! Less:- Tatal allowable T ! Deductions i iiff | Balance Net Turn -over liable for L i‘l‘ax xit tv) | Tax leviable under the M.V.A.T.
f Act, 2002 v) i Excess collection under MV.A.T.
lAcl. 2002 (a}” TR WITE TR SRTATRET WrT O -Weg 39-forwre, Fddae o, Rovo/memaw v, W vR3R ® Sr. Particulass ::::::r:: dAel::)m Difference No. (Rs.) after audit {Rs.)
{Rs.)
vi) | Less: Credits available on !
account of following:
{a) | Set-off claimed:
“[b) | Amount of tax paid under MVAT Act as per ANNEXURE-A - (including interest and RAO)
(c) | Credit of tax as per Tax Deduction at Source certificates {As per ANNEXURE-C).
d) {Any other (please specify) "Vill | Total credits [{a) to (d) abovell : available “viil) | Add/Less:- Any other (please specify) iix) | Total amount payable/refundable x) Less:-Total Amount of Tax Deferred xi) | Less : Refund adjusted against the tax payable under the Central Sales Tax Act, 1956 i) | Less:- Excess Credit Carried forward to subsequent tax j period xiii) | Less : Refund already granted to dealer | Balance Tax Payable/ ‘ | Refundable @ Add : Interest u/s 30(2) HERTS, VA TRAT STEERYT Wi -7 37wy, fodfat o, 30%0/3meravy ., ¥ (3R Amount as " Particulars An::x::‘:r:: determined Difference pe (Rs.) after audit’ (Rs.) { ‘ - (Rs.) L Add : Interest u/s 30 (4) - Total Amount Payable/ Refundable.
i‘Differential tax liability for non-production of certificate as per Annexure-H. s TABLE-3 UNDER CENTRAL SALES TAX ACT, 1956 Amount as Amount as Particulars per returns | determined after mt{;’:;‘“ (Rs.} audit (Rs.) - Gross Turn-Over of Sales (as per Sch VD) Less:- Total Deductions available Balance Net Turn-over liable for Tax CST leviable under the Central Sales Tax Act, 1956 subject to production of declarations listed in Annexure-1 ] M o Less : Credits available on account of followings:
Amount of Tax Deferred Amount of tax paid under the CST Act ANNEXURE-B (including interest and RAQ) " MVAT refund adjusted (if any) Add/Less . Any other (Please specify) o B e HEWTS, TEA TRAGS SRR WO U -Weg Jq-fawr, Fodat o, qoto/3twwmau U6, W 1332 ¥t vii) | Balance of tax payable/ Refundable vitl) | Add:
(a) | Interest U/s 9(2) read with Section 30(2) of MVAT Act.
(b) | Interest U/s 9(2) read with Section 30 (4) of MVAT Act.
ix) | Total Dues Payable /Refundable x) |Excess Central Sales Tax Collection xi) | Differential CST liability for want of declaration as worked out in Annexure-I. P CUMULATIVE QUANTUM OF BENEFITS AVAILED Amount as Amount as Sr. Difference No. Particulars per returns determined (Rs.)
) (Rs.) after zudit (Rs.) ) i) |Under the Maharashtra Value Added Tax Act, 2002.
#) | Under the Central Sales Tax Act, 1956 TOTAL TABLE-5 Classification of Additional Dues with calculation of tax and interest thereon Sr. i Additional Dues {Rs.)
Reasons for additional Tax Dues No. . VAT CsT , Difference in Taxable Turmn-over
2. Disallowance of Branch/Consignment Transfers
3. ' Disallowance of Inter-state sales or sales under + section 6 (2) of the CST Act.
4. | Disallowance of High-seas Sales e ¥ TR VTR TATT STATAROT M1 U0 3u-Raer, Rt o, R0%0/ SN 18, T 2R3 5 Additional Tax lability on account of Nonproduction of Declarations and Certificates.
6. | Computation of Tax at Wrong rate
7. | Excess claim of Set-off or Refund.
i8. | Disallowance of other Non-admissible claims. - (Please Specify) k] TOTAL DUES PAYABLE 710 | Amount of interest payable (To be calculated from due date to the date of Audit) TOTAL AMOUNT PAYABLE !
: B./Qualifications or remarks having impact on the tax Hability:-
(a)
(b) *
(c)
(d)
(e)
6. Dealer has been recommended to:- TABLE-6 Sr. MVAT [ CST Particulars No. (Rs.) (Rs.)
i} Pay additional tax liability of Rs.
Pay back excess refund rececived of Rs.
i) Claim additional refund of Rs.
O WERTE, VI TAQT SRTER P -3y 39-fvm, fada o, R0to/3rmemaw e, ¥ e 5] iv) | Reduce the claim of refund of Rs. 1 i .
V| Reduce tax liability of Rs. T | vi) | Revise closing balance of C@B of Rs. ! i Pay interest under-section 30(2} of vil) Rs.
{ Pay Interest under-section 30(4} of vit)) I Rs.
i i Signature of Chartered Dale of singing the ¢ i Accountant or Cost Audit Report in Accountant Form-704 ‘Name of the Auditor | *Membership Number ‘Name of the Auditing Firm *Reégistration Number of ‘Auditing Firm ‘Address of the Auditor E-mail ID of the Auditor ‘ 4'Mébile No. and Landiine Telephone No. of the Auditor Encl:- 71, Statutory Audit Report and its Anncxures.
2. Tax Audit Report under the Income Tax Act. 1961.
3. Balance Sheet and Profit and Loss Account/Income and Expenditure Account,
4. In case dealer is having multi state activilies the Trial Balance for the business activitics in Maharashtra”.
B for PART-2 the following shall be substituted. namely:- “FORM - 704 (See rule 65) Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
gl g (R 3 ) we -ew ¥ T, IR [T SN NPT TH-HeR 35-farwmer, Fedfan 0, RoRo/Faerawy oK, W 1932
PART - 2 TIN | I [Perlod | From | 7o | | GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES A GE RAL INFORMATION:- = N 1) E-maxl ID of the Dealer 2). | Mobile No. and Landline No. of the dealer 3} | Pérmanent Account Number under . Income Tax Act, 1961 4) | Name of the Dealer as appearing on | M/s.
the Registration Certificate.
5) | Trade Name (If any}:~ M/s 6) Address of the Business (To be given only if there is change in the Address during the perlod as compared with the Registration Certificate):- '7) | Address of the Additional Place of Business (To be given only 1( thm‘e is change in the Address during the period as compared with the Registration Certificate):- Name (if any) of Floor and | Plot No., .
Sr. the District and No. | Additional B\l;fldi:g Str:::nd City | Pin-code State Place of am !
Business.
111) W | f v) vi) A R FR UU N I R IV A g TR, VIR AT SARTATN W OE-weR q-ferwr, Frdan v, 2oto/amran 8, T /R ¥4 S B, RELATED INFORMATION UNPI::R ‘OTHE {1 ", R C. Number under BT, Act, 1675 2) Date of Effect of R.C. under PT Act {a)” “Profcssions Tax Retums filed for the period under Audit {b) Payments arc made as per returns (Pleasc sclect appropriate Box) @) E.C. number under PT Act. 1975.
) Date of effect of E.C. under PT Act, 1975 (B) The Profcssion Tax under above E.C.
"has been paid for the period under ' Audit (Pleasc selcct appropriate Box) [G]) R. C. Number under Luxury Tax Act, ' 1987
(7){a) Retums are filed under the Luxury Tax i Act, 1987 for the period under Audit (Plcase sclect appropriate Box)
(b) Payments arc made as per returms . (Pleasc scicet appropriate Box)
(8) T R.C. Number Entry Tax on Goods Act.
2002. if any {9) R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.
(10} 'l—ihgibih\y Certificate Number. if any.
" Entitiement Certificate Number, il any ECC Number under Central Excise Act, W any.
Import Export Code given by DGFT, if any ?
" Service Tax Registration Number, if any C. BUSINESS RELATED INFORMATION ) Specify (he divisions or units for which separatc books of account are maintained
(2) Identity of Division or Unit =S g RN, T TR - ST WIT Qe-e 3q-Gewey, Feduw v, R0to/3wmwr th, W 2137 ~ comumiodities) E :: H ]tv::‘:)i(:ifs::i]o‘:{ I::;;ia:: P;:trene:" City Pin-code n::’tsrt‘::e - : __ Unit Name and Area ) DI 1) iii) o) ‘ v vi) !
wvii) ;
Vfll]‘ W o D. | Business Activily in Briefl VE. :Commodlty Dealt in (5 major | Schedule Entry F. :Address of the Place of Business of the | dealer where books of account arc kept () ' Name and version of accounting software ! used Q{ée in accounlfr‘fg soltwarc, if any SE : The major changes made during the ' period of review - Short description of change 0 Change in the method of valuation of . stock U Changes in the accounting system i Change'in product lin¢ New busfness activity Other changes. if any [please specify] P T, WA TV SRTHRS MFT G- 39-firsm, fedaw o, R0to/ FNETTS! 0%, W 0WIR X Nature of business (Please select one or more appropriate boxes, as applicable) Manufacture D I Restaurant U ! Reseller l u ‘Wholescller D H i 1 H | Retailer D Bakery D | Importer D Liquor dealer D ’ fLWurks Job 1 | Franchisee ~ | Contractor D PSI Unit D worker [_l Agent D . Second 7 hand 1 Maotor i ]l;l(?;)cxl-:far D motor D { Vehicle D : Vehicle Dealers dealer 1 Other (Please Specify) i b T { Constitution of Business (Please seclect I appropriatc) J. Working capital employed by the entity : | (Difference between current assets and current Habilities) - as on the last day of the period under audit.
(Rs. in lakh} J TACTIVITYCODE . Activity Tum-ever Activity Code Deseription ey Tax !
| | 1 E’ o 6 cal WETI, VT TRINE STETIROT WRT G- 39-fawime, fedats, Rovo/mEray R, T €137 l?art!,c\llnrs of the Bank Account(s) maintained during the period under Audit Branch BSR Sr, Number § krNo' Name of the Bank {Give Branch Account Number(s) ' Address, if BSR Code not known) h 2 3 .
97 - a8 99 100 "
4. In PART-3,- {2} In Schedule-V1 in box 7)-
(i) the Sr.No. ¢} shali be deleted.
(i) in Sr. No f) for the words, brackets and letters “Total Amount Payable (c+d+e)” the words. brackets and letters “Total Amount Payable {c+d)” shall be substituted.
5 In ANNEXURE.
(a) in ANNEXURE-A,- {1} after the heading the following shall be inserted. namely:- “Enter value-wise Top 98 separately and put Total of remaining in 99t row "
(i) in column (3) for the words "duc date” the words “Original return due date of payment” shall be substituted:
(i) thic column (5) shall be deleted:
(iv) in TABLE after the heading "Details of RAO", the following, shall be inserted, namely:- e FEATE, JIEH TATH FUTEN W7 UF-0eg 39-Faviret, fEdfr o, Roto/wemaen 18, Wl 1737 w “Enter valuc-wise Top 14 separately and put Total of remaining in 15%
(b) sn ANNEXURE-B.-
(i) after heading the following shall be inserted, namely:- “Enter Top 49 scparately and put Total of remaining in 50t row”
(i) in column (3) for the words “due date™ the words “Original return due date of payment" shall be substituted:
(iif) the column (5) shall be deleted;
(iv)in TABLE after the heading “Details of RAO", the following shall be inserted, namely:- “Enter value-wisc Top 14 separately and put Total of remaining in ' 15™ row.”
(c) for ANNEXURE-C. the following shall be substituted, namely,- “"ANNEXURE-C TIN 1 Period To Enter value wisc Top 99 Separately and put Total of Remaining in 100th row | Details of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1.
Sr. Nanie of the Address of the N No. cmployer | employer deducting TIN No. of the Dn'(e of Amount of TDS as per deducting the tax (he tax employer, if any | Certificate. cerlificate.
1 2 i 31 - I N T ] s R T 5 - k] - - R - - : - 1 | ! - * 1 B 1 o1 | R :
92 i 93 ! | 5 = (m3fa)- wo > ue WERTS, Y 93 SHTAR W7 -0 39-faw, Fedtan o, qote/ anmemavr.es, R (a7 - T 95 96 | T T 97 ! :
98 99 ;
"Total of 100 | remaining TDS Wl ! Certs Received " Total . B
(d) In ANNEXURE-D after heading the following shall be inserted. namely:- 500t row” “Enter value-wise Top 499 Separately and put Total of Remaining in (e} for ANNEXURE-E the following shall be substituted. namely:- “ ANNEXURE-E ] [ T reriod | [ 7 ] Computation OF Scl-Off Claim On The Basis Of Tax Paid Purchases Effected From Registered Dealers.
SECTION-I:<Total tax paid purchases effected from the Local Supplier during the period under Audit (including Capital assets) T ~ , Quantity x s, " (in case of Net Tax | Totat | Gross Total No, Particulars/ Tax Rate (%) pE(:;r:cI:iu)"iln PV:I‘\:“ Amount paid (d+e) Litres @ W) © @) ) ® &) _ 1 2 3 4 5 6 T ] - - 8 9 1 Total SECTION-2:-Details of Tax paid purchases on which Set-off is not admissible U/R 54 (Out of Section-1) Sr.
No. ¢ Sub Rule under ;
:‘::,c:f;li;c Particulars Net Purchase Value i, not admissible Tax Amount Gross Totat {(d+e)
(b) {c) (d) (e) &) ) Passenger Vehicles & Pans Lo = AT L A T A R T e TV RETTRTITD 19T W R MEUTEEL AR AT AR B TIEIMTR WA armaa v 2 | s400) ‘Motor Spirit i 3 Crude oil Used for 5409 Refining !
e Dealer Principally | cagaged in job work .
54 (e) Purchases by PSI Dealer Intangible Goods {Not 40 cligible) 7 ‘Warks contract results in immovable property s3( other than plant and machinery 8 Erecting of immovable i 54(h) property other than plant and machinery :
9 |54 Liquor Dealer opting for N Composition 10 [ 544) Purchases by Mandap i Kecper under Composition 15400 Purchase of Capital Assets by Hotelicr which do not pertain to Service of food Total SECTION-3:-Details of Tax paid purchases of Capital Assets on which full set-off is available (Out of Section-1) Sr Gross Total No. Tax Rate (%) Net Purchase Value Tax Amount (c+d)
(a) (b) (c) ) [G] 1 2 3 4 S s 6 _ . T 7 8 9 - - Total | -Details of Tax paid purchases on which set-off is admissibte after reduction under rule 53, [SubRuic T~ Particutars . Tax | Toial(d+e) | Redn | Tax No. | under ction | amount which the cligible set-offis for set-ofl Reduced . (cp) :
@) | e) (d) (e} [0 ® (h} 1 s301) Fuel [ ot gF (A fE )—yo—ua w WERTS; IR YISO W TE-Rer gu-fav, iR s, 2030/ TR g8, T IR 2 53(2) Tax Free goods 3 53(3) Branch Transfer 4 [ 534 WC Composition s Business 53(5) Discontinued 6 Restaurent Not corresponding 53(6)(a) Purchase 7 Sales Less than 50 % of Gross.
53(6)(b) Receipts 8 : 5500 Liquor MRP 9 - Office equipment.
furnitre or fixtures 53074) 10 Generation. Transm ission or Distribution of Electricity 53(7B) i Processing of 53010) textites Total SEGI‘ ION-5:-Details of Total Tax paid purchases Effected from Registered Dealers on which Full Set-off is caiculated and allowed as per Rule 52.
Sr, | Particulars/ Tax Rate (%) Gron .
Ne. | Net Purchase Value Tax Amount o d;’"'
(a) [L) () (@ (€) of = = &l w| a] wl o~ Total HEIUSE PN UNINA SHRUEIUL M AemaEa SR dRTL 1T By XORE/HEe(TTT XS 31 NER ad SECTION-6:-Amount of Total Set-off Available (o Dealer Sr. " Particulars Amount of Set-off claimed Set-off determined by | Difference No. by the dealer in Return auditor. (d-) (@) i b)_ (<) {d) [C) Gross Tnput Tax Setoff (ITC) Not Admissible 1 2 ~ 3| Reduction in_Set-off UITC) 4 | Balance Available Set-off (ITC) Reasons for Excess or Short claim Set-off:- s () for ANNEXURE-F the following shall be substituted. namely :- “ ANNEXURE-F [ TIN Period Financial Ratios for the year under audit and other information.
- (a) As per Profit & Loss A/c S.No . articulars Current Year Previous Year || Gross Profit 10 Gross Sales 2| Nt Profit before (& to Gross Sales
(b) Information to be furnished in relation to the sales effected within/from Maharashtra SNo Particulars (To be reported as I determined by thie Auditor) | Current Year Previous Year Rati of Net Local Sales in Maharashira | I | Statc 10 Total Sales (Rs) (excluding tax | under VAT & CST Acts) ¢ 3 | Rat of lner- State Stock Transfer from | Maharashtra State to Total Salgs (Rs) 3 "Rati ot Noa Sales (.o, Job work. Labour | charges. ete) receipts to Total Sales (Rs.)
& Ratio of inter Stite stock transfer to Net Local Sales from row 1 s | Ratio of Net Lucal Sales of taxable goods 10 nct sales from row | & | Ratioof net Lucal Sales of gax ree goodsto ‘net sales from row ! .
S S U - 7 Percentage of net inter State sales excluding Export ta net sales from row | i 8 Rauo of Export siles 10 net salzs from row | Ratio of Gross Turn Overof Sales 1o Gross Teccipts 0 Ratio of se1-0ff cl2iméd (@ nel sakes from row 1 W TERIG, WG T, SRTARY AT G-7er 39-fruer, et ‘o, R0to/HuRTawm o8, & 13 1 Ratio of Gross Tax (MVAT & CST) to turnover of net sales fromrow | Ratlo of Closing stock of finished goods to Net Sales from row | s 15 | Qutof Maharashira Purchases Which are A Capitalised | B) Other Information :
1 Opening stock of Raw Material (in Maharashtra) Rs, 2 | Opening siock of WIP (in Maharashira) Rs, 3 | Opening stock of Finished Goods (in Maharashtra) Rs.
4 Opening stock of Packing Material (in Maharashtra) Rs.
5 Opening stock of Stores & Spares (in Maharashtra) Rs.
% Closing stock of Raw Material (in Maharashtra) Rs.
7 | Closing stock of WIP (in Maharashtra) Rs.
8 Closing stock of Finished Goods (in Maharashtra) Rs.
9 Closing stock of Packing Material (in Maharashtra) Rs.
10 Closing stock of Stares & Spares (in Mabharashira) Rs 11| Sale of Fixed Asscts Rs. 1 12 | Gross Receiptas defined in MVAT Rute 53(6). Rs.
Turnover of Sales As per Profit And Loss Account Tumnover.of Purchases As per Profit And Loss Account 15 | Total of nonsales income (g} for ANNEXURE-G the following shall be substituted. namely :- w 2 .
- TERL, T A ST ST G- R I0-faut, fedar 0, 2080/ 08, T 2137 “y “ ANNEXURE-G “Period [ To ¥ Enter invoice value wise Top 999 separately in descending order and put Total of Remaining in 1odom row i Details of Declarations or Cerlificates reccived “*Name of the Dealer | TIN/RC | Declaration lsfiling Declaration Gross amount as | Amount for “ whohas issucd No. or State No. per invoice (Net which Declarations or Certificate of goods declaration Certificates type returned) (Rs.) received ! (R i s) @ | @ @ ) ) (U] ®) 1 ] -] H Remaining transaction total Total 0 o WERTE, Y TGN SFRTRVL WO OF-Weg 3q-Frvmy, fedfat v, R0vo/mgrw g8, YR (832 Remuining transaction total [
(h) for ANNEXURE-H, the following shall be substituted. namecly.- “ANNEXURE-H TIN [ Period To - Enter taxable amount wisc Top 199 separately in descending order and put Total of Remaining in 200th row Details of Declarations or Certificates (in local Form-1I) not received Sr. Namteofthe | TIN,if Invoice | Dateof | Taxable | Ratcoftay .- Tax liability (Rsd No, | Dealerwhohas | Applicable | No. | Invoice | amount | applicable not issucd (Rs.) (Local Declarations or | (Net) Rate) Certificates i NG @ | @) @ 5 ) m . 8) ! | 2 f T 3 I | | ! % { i i { !
| ' 1 1 \ .
| ' ' | ;
' 198 I L 159 - 200 B % [T ed dd k] E] TEE, T TATH FIRT MR -er 3-frsm, PR (8, Roto/ ST U, W 1R wo {i) for ANNEXURE-L the following shall be substituted, namely,- “ANNEXURE-1 TIN Period. To & &.." 3;1;
Eater taxable amount wise Top 999 Scparatcly in descending order and put Tolzl of Remaining in 1000th row Declarztions or Certificates not received Under Central Sales Tax Act, 1956. (other than local Form-H) Sr. [Nameof the | CST [ Declaration | Invoice | Invoice | Taxable Tax Rateof tax | Amoun | Differential No. | Dealer who | TIN or No. Date | amount | Amount | applicable | tof Tax | tax liability has nat It | Certificate (Rs) (Rs) (Local | (Colmn | (Rs.)(Col.
issued any | type (Please (Net) Rate) 79 10-Col. 8) Declaration specify) %) sor Certificates [ ) 3 “@ ) ) [©)] ®) ) 0 an i 2 i 997 .
998 9299 - 1000 Remaining transaction total Total " o (R3f) Le—r .
ARl FRT SR AW AT K= HTAAUT, (DRES T ITARTTIIR e AT 2T () for ANNEXURE-J the following shall be substituted, namely:- “ANNEXURE-J - (Section 1} Period B CUSTOMER-WISE VAT SALES Val amount wise Top 999 Scparately in descending order and put Total of Remaining in 1000th row TIN of Customer Net Taxable Amount Rs. VAT Amount Grose Total @ ()] ) &) 0 0 [] [ Q Q Remaining local [} transaction total where tax is collected separately not covered above Local sic 0. Non Tin 0 holders Gross Local Sales Where 0 tax is not collected seoperately Gross Total 0 0 T WA TATT SEURT W (- Tq-Rael, Fasfat o, Roto/anervr 15, ¥k 1337 “« (Section 2) Period "Enlér Vat amoun wise Top 999 Separately in descending order and put Total of Remaining in 1000th row SUPPLIERS WISE VAT PURCHASES TIN of Supplier | Net Taxable Amount Rs. VAT Amauat Gross Total Q @ “ ) 1 | | I :
| Remaining local i transaction tota where tax is paid Separately not covered above Gross Local i Purchascs from Non Tin halders | Gross Lo¢al Purchascs Where tax is not paid separately 1003 Gross Total * Net Taxable Amount means - Purchases Anwount on which VAT 1s charged separatety * Gross Amount means - Total Vahie of Purchases From Suppliers including, VAT, insurance. freight any other charges ctc shown separately'in invoices.
o rE (TIR ) 23 WERTE VIR AT ST WO G -We 39~ Fesfaw 0, qovo/aMEmaw 18, W WR (Section 3) Period CUSTOMERWISE DEBIT NOTE OR CREDIT NOTE . Net Taxable Amount VAT Amount Grass Total TIN of Customer Rs. Rs. Rs.
(¢4 [©) @ [©)] Remaining local transaction total of Debit /Credit notes where tax is collected separately {not covered above) Debit/Credit note in case of Local Sale to Non Tin Holders Gross Local Sales of Debiv/Credit notes where tax is not collected separately Gross Total Note ~ The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in Sales price in respect of goods Sold.
NETTS, VWHA TR SRRV T Q- 39-Fawr, Feitet v, R0to/mETT 8, YR 003 €@ (Section 4) | Tix Period SUPPLIERWISE DEBIT NOTE OR CREDIT NOTE Enter Vat amountwise Top 499 Separately in descending order and put Tétal of Remaining in S00(h row B, List of SUPPLIERWISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately Sr. 9 N VAT Amount Gross Amount Yo TIN of Supplier Net Taxable Amount Rs. Rs Re.
m 2) 3 ) (5) [ 2 3 1 495 496 497 498 499 500 | Remaining local transactions total of Dehit/Credit notes Where tax 15 collected separately by supplier (not covered above) 501 DebivCredit note in case of Local Purchasc w Non Tin Holders 502 | Gross Local Purchase of Debit/Credit notes where 1 1ax is not collected separately 503 Gross Total * Note - The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in purchase price in respect of goads purchased.
P - ®” TERT, VAT TATH SR WP U= Red 0-Rrwin, FERRT 6, {5€6/3aETanT €, b €I - (Section 5) T I T OMERWISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST ACT, 19!
nter Gross Tolal wise Top 199 Separately in descending order and put Tolal of Remaining in 200th row 1 . Nt g TIN of Customer 5 ] Major St.No Name of Customer (If Any) Transaction Type ° Gruss TotalRs. | ‘ommodity
(1) ) 3) @ [E] © 1 2 | | 3 | 4 l ! - L i | Remaining transaction . % total which not Covered s T Graoss Total R i (Scction 6) SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956 [ rerioa 1 . 4 . TIN of Supplier Auny other cost Gross Amount Sr.No Name of supplier (If Any) Transaction Type of purchase Rs.
; T 7 3 3 5 % ~ I 3 J ' | & e L j | ] 1 a2 .
P TR, VTR AR FRTART A7 TH-Te 39-nimy, Fedat o, 20¢0/SEET RR, W 332 € Remaining transaction total which not Covered Purchases from Unregistered Dealers Gross Total () for ANNEXURE K the following shall be substituted, namely:- “ANNEXURE-K Determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and Loss Account, Trial Balance/ Sales and Purchase register.
B - s 1 o ¥ WERTG VA TATH AP W G-y Ju-Ferstrr, Pl 0, Yoro/ WURE g8, WE 13 ‘ é e L ,,7 1 o T g i 1 4 T = SANJAY BHATIYA, Commissioner of Sales Tax.
Maharashtra State. Mumbai.
GOVERNMENT CENTRAL PRESS, MUMBAT e e