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[ PO a7 A swaEen S ArfatE waifed U/ aEsR G TERTSTR ATRIUTE 1T SRR 9 T, %7 . W, oA 99 A TERTS; YT AT SETERIT W -3, Wt 3%, 008 /AT R, W 133 u FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Road, Mantralaya, Mumbai 400 032, dated 22nd April 2016 NOTIFICATION THE CENTRAL SALES TAX ACT, 1956.
No. CST.- 1516/C.R.-45/Taxation.-1.— In exercise of the powers conferred by sub-sections
(3) and (4) of section 13 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby pleased to make the following rules further to amend the Central Sales Tax (Bombay) Rules, 1957, namely :—
1. These rules may be called the Central Sales Tax (Bombay) (Amendment) Rules, 2016.
2. They shall come inta force with effect from the 1st April 2016.
3. For Form III(E) appended to the Central Sales Tax (Bombay) Rules, 1957(hereinafier referred to as “the Principle Rules”), the following shall be substituted, namely :— Return | Sale in wransy) for Tr.
[Veriad Anuexure of Bales {See Role 5 of the Central Sales Tax (Bombay] Rules, 1957) CEARC, 1 2% [ mvatwc s, I z Fame of Dexler T Fienss Type of Wieiher Firat Return 7 (o Gase of Rew Select. Return Fegistration / Package echeme period] which iSelect everia | appropriate) Applicaie { Drop down seiection] Perlodicity of ‘Whether Laat Reture ? {in Case of Cancallation of Return {Select Reglstration Or eud of package sofieme of appropriate} incentive ) { Drop down selection) Perlod Dete | Wouth | Year Dite | _Mogth Yer Covered by | From o Annexaze Transaction-wise Sales Details Grsas Toad | T T “Foxabia Vala OF T Vatue nt Vatus | vatuo ot T of | Compuehion uie . Tox | Beomptes [ tovot | Date 2 of focis: | Compe- we | oher | Groas Retors . st Parchue | O Fron | St dis Tranen Dueription e | ofsale 2UEALN | “aveal | ition nfe Chnrges | Charzes | Totad | Action | Porm Sais Yot No. | nvotve | o R AX T | eaane | S| YGRS Re. @ | e umbar Code {arT: trpe fehert i e Jwaw | Re g ' > i l - T i T Sales 16 1% i | H i Hoider (Loal o | . ! i i Intersta.c i i H 1 i | 160 excluding.
! | i | | | et benenet | . : H i ! deciaration] i ! H H H i I I T H i Sales 1o Non-T1H ' ! i i | Holder !
i | i | iLozal ar H ) 1 I Interstate l ] Branch Transfer | I : 200 ‘/Ounx(y\menl Local or | 1 E tnerstate) i T H PSI Exzcapted | | i | ! i 560 |sales : | ! i ! ! - S - - M ! ! i ! I Return lor Tr.
o | } 600 {Type 100,200, i 00, 500, 500, ! | i [ 900 | 1 H H 1 Sales Coods H 1 | t 'L 610 oot ! i | | ! i ® AR, WG TSI STATAROT MO SR-&, W 31, R088/39TE 3, v /3% Type 920 Sales Goods Retusn 630 |(Cansulate) for Tr. Type 930 Siles Goods Return (Export against 640 | Farm-h for Tr.
Type 940 Sales Goods Return { Direet Export) for Tr.
Type 950 650 Sales Goods Return { Sale in the course of 660 Impors | for Tr.
Type 960 Sales Goods Return {Sales against 870 | &6 for Tr. Type 970 Sales Goods Return ({Branch 680 |Transfer/ consigament] for Tr. Type 300 Sales Credit Note for Tr, Type 100, 700 [200, 400, 500, 800, 900 Sales Creait Note 710 {Out side State} for Tr. Type 910 Safes Creait Hote ! 720 |(Sale m tansity for Tr. Type 920 Safes Credil Hote H 730 | (Comsulate) for Tr. Type 930 Saics Crean Note . {Export agasnst 740 | Form-K) for Tr.
o|Type 956 S3i¢s Credit o (Direct Export) for Tr. Type 950 Bales Creda Note |1Sale in the 766 {course of tmpantf for T Type 360 Siics Croit Note ! (Sates against t i ‘ 770 |s0p for tr. Type ju70 S Crea Woie {Branch Transfer;
! 0| conwgnment ) for | T T 305 o | S aganst %9 C Form 1 H - | t t T Soies outide the 1o | ; i Stote (Sales i | effected ourside 0 | {910 ipe stae of | | | Maharashira | I i oao | SaEE A T i ——- + TolerataE Saies i 910 |toConmturr | Tparton W ! L. 9 _lrorm = T T | H 950 Direct Expors l—t‘ — i Truport Ses | | 1 1 ] 900 tisgh Seny) — 4 1 T 1 Interstate Swies [ | i 1 1 [ I | Ioon0 8(6y, Farm-1 J I WIS S PUREIUUI P! SRR SRR S ! L — HEWTY AT TR0 SRICRYT W AH-8, TRIE 33, 0R&/AV0E 3, 7 233¢ @ “Form III (E) Ver 1.8.3 Return under rule 5 of the Central Sales Tax {Bombay} Rules, 1957 1 M.V.A.T. R.C. No. C.8.T.R.C. No.
2 Name of Dealer 3 Please | Type of Return Whether First Select {Select appropriate) Return? (In Case of which ( Drop down selection) New ever is Registration dealer / Applicable Package scheme period) Periodicity of Return ‘Whether Last Return?
{Select appropriate) {In Case of ( Drop down selection} Cancellation of Registration Or end of package scheme l period) 4 Period Covered | From Date | Month | Year | To Date | Month | Year by Return 4A Mode of Incentives if holding Certificate of entitlement under Mode of package scheme of incentives (Please tick whichever is Incentive licabl | oee icable) Type of Unit 1 Gross Turnover of Sales RS.
A Less:-Turnover of Sales within the State Re.
1B Less:-Turnover of Sales of Goods outside the State RS, 1-C Less:-Value { inclusive of zales tax) of Goods Return u/s 8A{1)(b) Rs.
D Less:- Credit Note, price on account of rate difference and discount RS.
LE Less:- Sales of the goods in the course of export out of India {Direct Rs.
Export) LF Less:- Sales of the goods in the course of export out of India (Export | RS.
Against Form-H} I-G Legs:-Sales of the goods in the course of import. into India Rs.
H -H Less:- Value of goods transferred u/s GA {1} of C.8.T. Act, 1956 RS, I " 11| ness:- Turnover of interstate sales u/s 6(3) of C.8.T, Act, 1956. | R i I v i Less:- Turnover of sales of goods fully exempted from tax under I RS, | F | section 8(5} read with 8(4) of MVAT ACT, 2002 1 a i I “Balance :- Inter-State sales on which tax. i leviahle in Maharashtra | Rs, !
State { I- 1A-1B-IC-1D-1E-IF-IG-TH-I1-1J) | 1 n-A Lesa:-Cost of freight, delivery or installation , if separately charged j RS, | OB ] Less:-Cost of Labour, if separately charged i Rs. i u-c ‘. Less:-Turnover of interstate saies on which no tax i payable { D | Less:-Turnover of interstate sales /s 6(2) Rs.
W-E | Less:-Turnover of interstate sales u/s 8{6) i i34 Balance :-Total Texable interstate salee { - TLA-IIB-IIC-IID-NE)} Re.
| mea | Less:- Total Value in whick tax is not collected seperatly ( Inclusive | RS. \ - | of Tex with gross Amount ) . | LB | Less:-Deduction u/s 8A(1}(s) RS, | v Net Taxable interstate sales { 1iI- IL&-1IB) Re.
Y AR--E Rl ——33 133 WERTE, YT AU SFRTEIRUT $T -8, e 33, Ro8s/4Ra 3, v 233¢ A. Sales Taxable U/s. 8 (1) Rate of tax Tax (Rs.)
Sr. No. {Drop down selection) Sales Turnover (Rs.)
1 2 3 4 5 Total B. Sales Taxable U/s. 8 (2) {Tax Collected Separately } Additional eales tax .
Sr. No Rate of tax {per litre) Tusr ;l::er Qy“::l:t Tax e {Drop down selection) | (applicable to motor (Rs.) (Liters) {Rs.)
spirit} (Rs.) i 1 2 3 4 5 Total C. Sales Taxable U/s. 8 {2] {Inclusive of Tax} Rate of tax Turnover of sales i:‘;::i::;‘ Quantit Tax Sr. No. {Drop down lisble to tax (per litre) ¥ sold (Rs.)
selection) (Rs.} P {Liters) - (Rs.)
1 2 3 4 } s [ Total - D. Sales Taxable U/s. 8 (5) Rate of tax .
Sr. No. {Drop down selection) Sales Turnover (Rs.) Tax {Rs.} T g 2 3 H 4 5 _ Total ) 5 T Tax collected in excess of the tax payable ( 1l B - Total tax IV { RS, i | A+B+D) if positive} _ s Total Amonnt of C.S.T Payable ( Total tax IV { A+B+C+D} ) | Re.
1 7 Amount deferred {out of Box {6)} { under package scheme of | RS, incentives} if any o e 8 ! Balance Amount Fayable (Box (6)- Box (7)) a. i ! 2 | {a} Add:- Interest Payebic RB. J = {b} Add:- Amount Payuble against excess collection if any, as per T TRs! - | Box-5 —t—— ‘ : {c} Add:-Late Fee Payable Rs, | ‘1 10 Total Amount Payable { Box (8)+ Box {9)) ! Rs.
! i1 Deduct [ RS.
T‘ 2) | Excess Credit brought forward froin previous return Rs.
‘ { b) | Excess MVAT refund to be adjusted against the CST Hability. RS, | t c) | Amount already paid { if any){ Details to be entered in Box 13 Rs. \.
{ ) ; Refund Adjustment order Amount ( Detnils to be entered in Box 14} | RS, AJ' TS TG TS0 SR 9T -4, afiter 2%, Ro%6/dwTE R, T R33C [ 12 Balance amount refundable/Excess credit (if amount f11{a)+11(b}+11(c)}+11(d) - Amount 10 is positive 8} | Excess Credit carried forward to subsequent return b} | Excess Credit claimed as refund [amount (12- 12(a})} is positive) ¢} | Balance Amount payable (if Amount 10- (11({a}+11({b)+11{c)+11(d}} - 7 e 13 Details of Amount Already Paid Challan / CIN No. Amount {Rs.} Date of Payment Bank Name Branch Name Total 14 Details of RAO RAO No. Amount Adjusted (Rs.} Date of RAD Total The Statement contained in this returs in Box 1 to 14 are true to the best of my knowledge and belief.
4 Date of Filing of return | Date 1 T Month l Year | | Place | Name of Authorised person REMARK. I Designation i mone NO* E-mail ID* 4, For Form V{(Bj appended to the principle rules, the following shsll be substiruted, namely -— “PORM-V(B} {See rule 8] Declaration under rule 8 of the Central Sales Tax {Bombay} Rules, 1957 1/We the undersigned engaged in the business and lable to pay the tax under the Central Sales Tax Act, 1956, do hereby declare / deciare in supersession of the previous declaration of the said concemn that the person / persons mentioned herein below shall be Manager/Authorized Signatory of deemed to be the the said businesses / at all places of business within the State of Maharashtra for the purpose of the said Act, and he / they shall at all times comply with the provisions of the said Act and the rules made there under. The necessary details are as under.
% RIS YT AT SR Wi -, QR 3%, R0v8/4V0 2, ¥ Q3¢ 1 Name of the Applicant 2 Name of the Business 3 Registration Certificate Number under the CST Act, 1956 ( If Available) 4 Details of the person deemed to be the Manager/ Authorized Signatory of the said business Number of Manager / Authorized Signatory ] First Name [ Middle Name [ Surname Name of Person PAN UID No Mobile Number E-mail address | Gender M | [F I Telephone No [T T T T[] [Fasve I Residential Address Building No/Flat Floor No No/Door No Name of the Road/Street/Lane Premises/Building District Taluka/Area Locality/Post/Village Pin Code I ] [ 5 Countersignature of the Person nominated 6 Status of the Person nominated Details 2......n (Multiple field will be available ... For items at serial numbers 4, 5 and 6 if more than one person has been declared to be the Manager/ Anthorized Signatory of said business, the above particulars in multiple fields wili be available to capture the details and which should be duly signed and dated by the applicant to capture the details of other authorized pzrsons) Declaration: - 1 hereby solemmnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing bas been concealed therefiom.
1 hereby authorise Maharashtra Sales Tax Department to collect the information from UID authority.
Piace: *SIEBATULE ..o Date: ** Designation ........oeeerie i HEWIG VIR TSI SRIGRTT WY -4, TR 37, RoRE/AVIE 2, W j3¢ 2w *The declaration shall be signed in the case of -- ( Applicant will click on below declaration) {a) a Hindu undivided family by its Karta.
(b) an association, club or society, by its President or Chairman or the Secretary.
(c) a firm, by the partners having a total share of not less than 50 per cent.
(d) a private limited company, by all its directors or where there are no directors by the authorised representative.
{e} a public limited company or co-operative society, by the managing agent or where there are no managing agents, by the managing director or the Chairman of the Board of Directors and the Secretary.
6} an individual, by the proprietor, (g the Government, by an officer duly authorised by it.
{h) a business run by a guardian or trustee or otherwise on behalf of another person, by the guardian, trustee, or the person managing the business.
+* Enter here one of the following as may be applicable The guardian /trisStee OF . couiiieiivirrvrrrercnainirersea e on behalf Of i a Hindu undivided family known as.
An association/club/society known as A firm known as A private limited company KnOWn as........cccoeininieiinnine.
A public limited company/co-operative society known as .
By order and in the name of Governor of Maharashtra, R. D. BHAGAT , Deputy Secretary to Government.
'ON BEHALF OF GOVE AT GOVERNMENT C£) SMENT PRINTING, STATIONERY AND PLBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATI! GOSAVI, PRINTEL RAL. PR A, NETAJ] SUBHASH ROAD, CHARNI ROAD, MUMBAL 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONEKY AND FUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNT ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL