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3¢ RETa AT A&y qusi R IR drear asie TR A sy Rt R AR W IR BB BT &) FERA TR ) T SR wHIE A G R s FERTEZ VI AT STHTNT WIT TR-31, B ], R0%¢ /39T 2%, ¥ R3¥0 ) wrAd T (%) Frerfvdine e g e wRErT & e R AR Gy/ T Here G Prefd e yamt katd Pt darer el AT FH-3-Ro— 23 TERTZIE TEATet AT SRR o A, = fa. fqwe, AT 39 e, TERTE YT IS0 STIERTT WO SR-3, § ], R0%¢ /497 RR, Tk 9R%¥0 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 9th May 2018.
THE CENTRAL SALES Tax Act, 1956.
No. CST. 1418/CR 44/Taxation-1.—In exercise of the powers conferred by sub-sections
(3) and (4) of section 13 of the Central Sales Tax Act, 1956 (74 of 1956) and of all other powers enabling in this behalf, the Government of Maharashtra hereby makes the following rules NOTIFICATION further to amend the Central Sales Tax (Bombay) Rules, 1957, namely:—
1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2018.
2. In rule 9A of the Central Sales Tax (Bombay) Rules, 1957 (hereinafter referred to as “the principal Rules”), for clause (b) the following clause shall be substituted, namely:— “(b) The order of assessment under the Act shall be in Form VII (B-1), if passed electronically, or in Form VII(B), if passed otherwise.”.
3. After FORM VII(B) of the principle Rules, the following Form shall be inserted, namely:- “FORM VII (B-1) (See rule 9A of the Central Sales Tax{ Bombay) Rules, 1957) E Assessment Order u/s 9 (2) of Central Sales Tax Act, 1956 T Dealer CSTR.C. No. Liable to file 2 Accounting related Form 704 system informatio | Name of dealer Date of final hearing/ n show cause notice for best.
judgmen ment
3.Case Notice Read Notice service Mode of service related issued u/s with date informatio | (Drop down u/sor n selection) u/r Master Master List of checklist (No. of checklist Documents items sought) (No. of “sought” but items not submitted) “submitted” a Period | From | Datc | Month | Year To Date” | Month | Year | ype of Type of covered Assessment Order by order FERTE, Y YIS0 SIATROT T TX-3T, § R, R0%¢ /37T 8%, T 23¥0 AS per retum s per order A Mode of incentives if holding Mode of ificate of Entitlement under Package Scheme of Incentives {Please tick whichever is applicable) incentive Mode of incentives if holding, Certificaie of Entitlement under Package Scheme of Incentive whichever is appl (Please tick Mode of incentive Type of unit Type of unit Gross turnover of sales Less:-Turnover of sales within the State Tess:-Turnaver of sales of goods outside the State Less:-Value ( inclusive of sales tax) of goods return u/s SA(1)(b) Less:- Credil note , price on account of rate difference and discount Tess:- Sales of the goods in the course of export out of India (Direct export) Less:- Sales of the goods in the course of export out of India (Export against Form-H) Less:-Sales of the goods in the course of import into India Less:- Value of goods transferred u/s 6A (1) of the C.S.T. Act 1956 Less:- Turnover of inter-State sales u/s 6(3) of the C.S.T. Act 1956, Tessi— Turnover of sales of goods fully exempted from tax under section 8(5) read with section 8(4) of the MVAT ACT 2002 Balance - Inter-State sales on which tax is leviable in Maharashtra State (1~ IA-IB-IC-1D-1E-IF-1G-TH-1I-1J), Less:-Cost of freight, delivery or installation . if separately charged Tess:-Cost of labour, if separately charged Less:-Turnover of inter-State sales on which no tax is payable Less:-Turnover of inter-State sales u/s 6(2) Less:=-Turnover of inter-State sales u/s 8(6) Balance :-Total taxable inter-State sales { 11 HA-IB-IC-IID-HE) Less:- Total value in which tax is not collected separately {Inclusive of tax with gross amount ) Less:-Deduction u/s 8A(1)(a) Rs.
Net Taxable inter-State sales (111- HIA-JIB) Rs.
A. Sales taxable u/s. 8 (1) Sr. | Rateof tax | Sales Amt. of | Rateof tax | Sales turnover Amt. of Tax (Rs) No. | (Drop down | tumover | tax (Rs.) | (Drop down | (Rs.
selection) (Rs) selection) 1 N RS, I SIS STHTERUT W IR-3, § R, R0%¢ /39T 'R, I R3%0 4 Total Total B. Sales taxabic u/s. 8 (2) {Tax collected scparately} S| e of x| Addiional | 5 Guantity | Ami | Ratoof | Addtonal | Sales | Guantiiy | At No. | Owp salostax | Tumnover | sold of | o wales x| turnover | sold | of tax down (perlitre) | (Rs) titre) ws | (Drop (perlive) | (Rs) | Qe | Rei scloction) | {applicable ®s) | down (applicable to motor selection] | to motor spirit spirit) (Rs.)
(®s) [ 2 3 7 5 Total Total CSales taxabic u/s. 8 (1) and 8 (2) {inclusive of tax!
S [ Rt aftax | Additional | Tumover of | Ouaniiiy | Ami. | Rateof | Addiin Tormover | Oty | Am- No. | Drop Gales tax | sales lible | sold | oftax | ax sales tax | of sales | sold of tix down fper litre) | to tax (Rs.) flitze) Rs) | (Drop (per litre) tiable to | (litre} (Rs.)
woluction) | applicable down (applicable |t tomotor Selection] | tomotor | (Re) spirit) spirit) (Rs.)
(Rs.).
1 2 — 4 5 [ Total Total . Sales taxable U/s. 8 (5) Sr, Rate of tax Sales Amt. of tax Rate of tax Sales turnover Amt.
No. {Drop down turnover (Rs.) (Drop down selection} | (Rs.) of tas selection) (Rs.) (Rs.)
1 5 - 3 4 Total Total “Tax collected in excess of Rs.
the tax payable[( 4B 1B - (4B IV A+ 4B IV BH4B IV D))} HERTE, T TT0T SRR WO SIR-31, /R, 30%¢/397T €%, Ik k%0 6 Total amount of C.8.T payable (4B IV A+ 4B IV B+ 4B IV C+4B 1V D} Rs.
Amount deferred (out of box {6)) funder Package Scheme of Incentives) if any Rs.
Balance amount payable (box (6)- box (7))
(a) Add:- Interest payable Rs.
(b) Add:- Amount payable against excess collection if any, as per box § () Add:-Late fee payable Total amount payable ( box (8)+ box (9)) Deduct Refund brought forward MVAT refund to be adjusted against the CST liability.
) Amount already paid (if any) ) Refund adjustment order amount ( Details to be entered in box 28) Balance amount refundable ({11{a)+11(b) +11(e)+11(d)] - 10) Refund carried forward b) Refund claimed ((12- 12(a) 13 Balance amount payable (10~ (11(a)+11(b)+ 11(c)+11(d))) Differential liability (Tax payable as per assessment order-Tax payable as per return) or Differential refund (Refund as per return- refand as per assessment order) Amount of additional liability raised/ Refund reduced in transaction assessment order/orders pertaining to transactions included in this assessment order.
Other adjustments.
(refund) Other adjustments.
{liability) Amount of refund already granted Total balance amount payable Amount of interest (In addition to the amount of interest in box 9{a) Amount of penalty to be levied Total balance amount refundable Interest on refund Amount of refund sanctioning order o R0 TERTZ VA IS0 SHETHRUT U1 TR-31, § R, 08¢ /490 2R, V& 2% 0 25 Amount of refund withholding order 26 Amount of refund adjustment order/orders 27 Amount of refund payment order.
28. Details of refund adjustment order (RAO) Details of RAO RAQ. No. Amount adjusted Date of RAO RAO No Amount adjusted Date of (Rs.) (Rs.) RAO TOTAL Total Amount adjusted Rs.)
Assessment Order.
Sr. No. Reason for increase in liability or Tax payable/Refund claimed As determined Difference decrease in refund in assessment 1 2 n Date Signaturce ” Place By order and in the name of the Governor of Maharashtra, V. J. DIPTE, Deputy Secretary to Government ON BEHALF OF GOV} OVERNMENT CF TRAL PRESS, 21-A, NETAJ RNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED UBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF 0 ERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJ SURHASH ROAD, CHARNL ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.