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(3) (93 ) STevAd Aq 3T, (%) (W0T-¥ ) TBUA A IR, TERTY T, T, TERTE, A (AT, AR HIT Th—Ted IU-Faoim, AARE 38, R083/97F ¥, T COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated the 234 Augupt 2013, NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT/AMD-2013/1B/Adm-8.~In exercise of the powers conferred b; 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to sub-rule (2) of Rule as “principal Rules”) the Commissioner of Sales Tax, Maharashtra State, hereby, amendls the Notification No.VAT/AMD-1009/1B/Adm-6, dated 26t 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 : — Sr. No. Part Particulars A statement of submission B Part -1 | is related to verification and certification, compuitation of tax liability C Part -2 | is related to general information about the dealdr under audit. D Part -3 | is about the various Schedules and Annexures.”|
(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 shall be substituted ;
(4) in Sr. 41 for the words “on Drive ‘C’” the words “in My Documents” shall| lastly Submission” be substituted. WERTZ FTHT AT, FHEARIT 9T TH—Te IU-FaAW0T, ST 38, 083/MTF 6, | I 2334
2. Before Part-1, the following “Statement of Submission” shall be inserted, napmely— Statement of Submission of Audit Report in Form-704 11, of M/sholder of TIN hereby certify that the accounts have been duly audited for the period To by || Under the orovisions of section 61 of the Maharasltra certified by Value Added Tax Act, 2002 and have received of the firm audit report in Form{704 2|Acceptance of Auditor's Recommendations by the dealer : Sr No| Particulars Auditor's Recommendations Accepted |Amount VAT (Rs) | CST (Rs) VAT (Rs) | [CST (Rs) Pay additional tax liability of Rs. Pay back excess refund received of Rs. Claim additional refund of Rs. Reduce the claim of refund of Rs. Reduce tax liability of Rs. vi) Revise closing balance of CQB of Rs. vii) Pay interest under-section 30(2) of Rs. viii) Pay interest under-section 30(4) of Rs. 3|Reasons for Non acceptance : 4|*As a result of the report of audit under section 61, I have paid as follows. ACT Chalan CINNo | Amount (Rs) | Payment date Name of the Bank Brandh Name [ I hereby acknowledge that the said Audit Report has been uploaded by me on website www.mahavat.gov.in under the Transaction Id Date of Filing of Audit Report Date Mont! Year Name of Authorised Person Designation Mobile No E_mail_id pLACH *Applicable only if the auditor's recommendations are accepted fully/partly and revised return is filed and payment of the tax/interest is made as pef the auditor's advise. TERTE A T, SFATARUT 9RT Gah—Her J0-faumT, e 38, R0R3/9TF ¥, W 2’34 R
8. 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),~ (&) in clause (¢) —
(a) after the words “sufficient for computation” the prepgsition “ of ” shall be inserted ;
(b) after the words “MVAT Act and the CST Act” the Words “and the gross turnover of sales and purchases, determined by is, includes all the transactions of sales and purchases concluded durihg the period under audit” shall be added ; (i7) in clause (d) the following shall be substituted, namely— “(d) “on the basis of an information available on the website off 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 delivgred by the Tribunal and the Reference and/or Appeal therein is pending before apprppriate 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. 13 TEWTZ, FTHET ¥OIT, AR AT TH—TET IU-Ta00T, ST 8, 093/9F %, [T 2334
(7) after the TABLE-6, the following TABLE shall be inserted, namely— “1. A similar issue is involved in the case of dealer under 4 decision against the State Government or the Commissioner w reference(s)/appeal(s) kept on website of the department. Tribunal and the reference/appeal is pending before appropriate forum in the case of following dealer(s) which is/are appearing in the list of pending udit, where a s given by the Reference/Appeal No. Sr. No. Name of the Dealpr
4. In PART-2, in box B, in serial number 8, after the words “R. C. Number” thd be inserted.
5.1In PART-3~
(1) in Schedule-I,-
(i) in box 3,~ (@) in row j), after the words “from un-registered dealers” thq “(excluding purchases liable for purchase tax)” shall be a
(b) in row o), the words “from registered dealers” shall be del
(i) in box 4, the words “from registered dealers” shall be delete
(iii) in box 5, in row a), the words “from registered dealers” shal
(iv) in box 6B,~
(a) after row a), the following shall be inserted, namely :— word “under” shall brackets and words fided ; ted ; 5 be deleted ; [“al) [ Purchase Tax payable [ [ [
(b) after row f), the following shall be inserted, namely :~ “f1) | Any other e.g. Purchase Tax, late fee (Please Specify) HERTZ A AT, IR AT T IU-fawl, SRS 38, 3083/WF ¥, TH 2334 ®
(c) for row g), the following shall be substituted, namely :~ “g) | Total amount (a+al+b+c+d+e+fifl)
(2) in Schedule-IIT,—-
(2) in box 6,—
(a) in row j), after the words “from un-registered dealers” thel brackets and words “(excluding purchases liable for purchase tax)” shall be added;
(b) in row o), the words “from registered dealers” shall be del. eted;
(i) 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,—
(a) after row a), the following shall be inserted, namely [“al) [ Purchase Tax payable | | | 7]
(b) after row e), the following shall be inserted, namely : “el) | Any other e.g. Purchase Tax, late fee (Please Specify)
(c) for row g), the following shall be substituted, namely “g) | Total amount (a+al+b+c+d+e+el+f)
(3) in Schedule-IV,— (Z) in box 6,— (@) in row j), after the words “from un-registered dealers” the brackets and words “(excluding purchases liable for purchase tax)” shall be adfled;
(b) in row o), the words “from registered dealers” shall be deldted;
(if) in box 7, the words “from registered dealers” shall be deleted:; HERTS ¥ TS, ETERUT WA GhH—Hed Iq-fau, SR %8, 083/9 ¥, ({if) in box 8, in row a), the words “from registered dealers” shall
(iv) in box 9B,—
(a) after row a), the following shall be inserted, namely :— T R34 be deleted; [“al) [ Purchase Tax payable | | [
(b) after row e), the following shall be inserted, namely :~ “el) | Any other e.g. Purchase Tax, late fee (Please Specify)
(c) for row g), the following shall be substituted, namely:- « g) | Total amount (a+al+b+e+d+e+el+f)
6. In ANNEXURE,— (@) in ANNEXURE-D, in table, for column heading “TIN if any” thq 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 U following shall be RD” shall be inserted;
(b) in column (f), after the word “paid” the words “or payable” shall
(c) in TABLE, after Sr. No. 9, the following row shall be inserted, nd be inserted; mely:- “10 | Purchase Tax payable
(if) in SECTION-2, after Sr. No. 11, the following row shall be inserted, mamely:- “12 Purchases of the taxable goods from registered dealers on which set-off is not claimed WERTE $ITEA A, FHTARIT WPT TH—Ted IY-Fa9mT, JFRE %8, 2083/9F ¥, T4
(iii) in SECTION-4,
(a) after Sr. No. 1, the following row shall be inserted, namely :— VI 23 “1(A) | 53(1A) | Natural gas () in Sr. No. 3, in column (b) for the figure and brackets “53(3)” the alphabet “53(3)(a)” shall be substituted;
(c) after Sr. No. 3, the following row shall be inserted, namely :— figure, brackets and “3(A) | 53(3)(b) | Branch Transfer (D Schedule goods)
(iv) in SECTION-5,—
(1) in the heading, after the words, “as per Rule 52” the word, Py figures ¢, 52A and 55B” shall be added.
(2) in TABLE, after Sr. No. 9, the following rows shall be insertd “10 | Set-off U/r 52A 11 | Set-off U/r 55B ”
7. in ANNEXURE-G,-
(1) in heading,—~ (@) 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), nctuation and d, namely —
(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,~
(1) in heading,— () 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), (@) for the figures “997, 998, 999 the figures “4997, 4998, 4999” shal respectively;
(b) for the figure “1000” the figure “5000” shall bé substituted. be substituted 11 HERTE VI {0, AWTARUT WIT Th—He SY-TIuFT, e 36, R0R3/ME ¥,
9. in ANNEXURE-J,-
(1). in (Section 1),~
(2) in heading,—
(a) for the figure “999” the figure “4999” shall be substituted|;
(b) for the figure “1000” the figure “5000” shall be substitute:
(ii) in TABLE, in column (1), (@) for the figures “997, 998, 999” the figures “4997, 4! substituted respectively;
(b) for the figure “1000” the figure “5000” shall be substitutef
(c) for the figure “1001” the figure “5001” shall be substitutef
(d) for the figure “1002” the figure “5002” shall be substitute]
(e) for the figure “1003” the figure “5003” shall be substitute|
(2) in (Section 2),—
(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.
(if) in TABLE, in column (1)— (@) for the figures “997, 998, 999” the figures “4997, substituted respectively;
(b) for the figure “1000” the figure “5000” shall be substitut]
(c) for the figure “1001” the figure “5001” shall be substitut}
(d) for the figure “1002” the figure “5002” shall be substitut}
(e) for the figure “1003” the figure “5003” shall be substitut}
(3) “(Section 3)” shall be deleted.
(4). “(Section 4)” shall be deleted. NITIN KAR! Commissioner of Maharashtra Statg T 2R3 5 998, 4999” shall be £998,4999” shall be ed; pd; d; kd; W EER, ales Tax, , Mumbai. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM| AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNT ROAD, MUMBAI 400 004 AND PUBLISHED AT D} PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR GOSAVL. [JAGANNATH GOSAVL, PRINTED [RECTORATE OF GOVERNMENT HRI PARSHURAM JAGANNATH