RNINo. MAHBIL/2009/31745 Reg. No. MH/MR/South-327/2010-12 d 3, 3 ] WIfE, HART ¥, R0°3/HTE W, T 2333 [T% 20, fma : T tR.00 frit amgEw, wewT W, Had i o, i, ga ¥oo oo, fiid ¥ HapaRT R0k g WEWT, Heafi HY AafEw, 3003, FHI T/ TTHE 3023 / T/ TR~ 6, — eI Teaiid &2 7w, oot =T (T 39 =1 S0-Fam (%) 27 et Serear Ffeprren AR e, femte S, T O, e @ aEn feiw ¢ o 088 9T e ST T ST FeEd, ST Aol TR HewTS; qedaii Ht AR, 003 AT o 62 Aie AR TA-goy WHieT hET UREAT SEa WH A T AR, A HT e fowy iy @even queier siev i-¢ ST -3 7 S 2vAT 4 S 3 v ste I, 5, S, T anfor S e JvATe A, st s Siew s e SR 7 T ST T R A d UTEAER T ASarSreAT s foeRTe W W A g W e W e, fot e, Q® A TE (A38)—¢-t 2 TERTZ IITHA T0 SEIERIT 9 TH-997 39 fasm, $aardt ¥, 082/40 {4, W 333 COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBALI .
Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated the 4th February 2012 NOTIFICATION Maharashtra Value Added Tax Act, 2002.
No. VAT/AMD-2011/1B/ADM-6.—In exercise of the powers conferred by sub-rule (1) of rule 17A of the Maharashtra Value Added Tax Rules, 2005 the Commissioner of Sales Tax, Maharashtra State, Mumbai hereby provides that, in respect of the period starting on or after 1st April 2011, the registered dealer who is not required to submit Audit Report in Form-704 as provided under section 61 of the Maharashtra Value Added Tax Act, 2002, shall, submit within ninety days from the end of the year to which such annexures relate, electronically, the information about the sales and purchases for the entire year in annexure J1 and annexure J2, respectively, and other details in annexure C, D, G, Hand I notified for the said purpose, along with the last prescribed return of that year. = SANJAY BHATIA, Commissioner of Sales Tax, Maharashtra State, Mumbai.
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tooy | I e AT el W1 T go03 | TR T TR A F 003 Fel T R TR T T SRl W UH— e 30 fAu, WA ¥, 02/A u, T ]33 COMMISSIONER OF SALES TAX, MAHARASHTRA STATE. MUMBAI Vikrikar Bhavan, Mazgaon, Mumbai 400 010, Dated the 4th February 2012 NOTIFICATION MaHARASHTRA VALUE ADDED Tax Act, 2002.
No.VAT/AMD-1011/1B/ADM-6.—In exercise of the powers conferred by Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “ Principal Rules ”) the Commissioner of Sales Tax, Maharashtra State Mumbai, hereby, notifies the annexures for the purposes of sub-rule (4) of rule 17 and rule 18 namely :— “ The Form of the Annexures to be filled by the dealers who are not required to submit Audit Report in Form--704 (See rule 17, 17A and rule 18) INSTRUCTIONS
1. These annexure are to be submitted electronically by all the dealers who are not required to submit the Audit Report in Form-704 as per provisions of section 61 of the MVAT Act, 2002.
2. These annexures are to be submitted alongwith the return for the month of March. In other words, in case of a dealer who is required to file return,— (@) Monthly.—shall submit the requisite annexures alongwith the last return for the said year i.e.
alongwith the return for the month of March of that year.
(b) Quarterly.—shall submit the requisite annexures alongwith the last return for the said year ie.
alongwith the return for the last quarter starting from 1 January and ending on 31* March of that year;
(¢) Six-monthly.—shall submit the requisite annexures alongwith the last return for the said year i.e.
alongwith the return for the second six-month starting from 1% October and ending on 31* March of that year.
3. First and Last return.—Newly registered dealer shall submit the requisite annexures along with the last return for the said year i.e. alongwith the return for the period in which 31* March of that year occur.
Whereas, the dealer whose business is discontinued, disposed off or tranfered shall alongwith his last monthly, quarterly or six-monthly return submit the requisite annexures.
4. The requisite annexure alongwith the aforesaid returns shall be submitted within Ninety days from the end of the year to which such annexure relates.
5. The dealers covered under Explanation to clause (8) of section 2 of the MVAT Act, 2002 and are not required to submit Audit Report in Form-704 shall submit the details of sales and purchases for entire year in the Annexure-J1, Annexure-J2 and other details in Annexure-C and Annexure-D appended to this notification.
6. Whereas other dealers who are not required to submit Audit Report in Form-704 shall, submit the details of sales and purchases for entire year in Annexure J1, Annexure J2 and other details in Annexure-C, Annexure-D, Annexure-G, Annexure-H, and Annexure-I appended to this notification.
7. The annexures referred above are as under :—
(a) Annexure-C.—The information with regards to details of TDS certificates received by the dealer is to be filled. .
(b) Annexure-D.—The information with regards to details of TDS certificates issued by the dealer are to be filled.
(c) Annexure-G.—The information with regards to details of the various certificates or declarations (as provided under Central Sales Tax Act, 1956) received is to be provided.
HERTE VIEA T SR W Uh—Hed 30 faWTT, SEmt ¥, 083/AM R4, T 33 23
(d) Annexure-H —The information about the details of the declarations in form H, which are not received in respect of local sales is to be provided.
(e) Annexure-I.—The information with regards to details of the various certificates or declarations (as provided under Central Sales Tax Act, 1956) that are not received is to be provided.
(f) Annexure-J1.—Dealer-wise information of sales. The information with regards to Customerwise sales is to be provided.
(g) Annexure-J2.—Dealer-wise information of purchases. The information with regards to Customerwise purchases is to be provided.
8. In case of Annexures, after pressing the button for validation only one error appears at a time.
After correcting the same next error appears. Errors in Annexure can be avoided if the rows in which information is filled are filled completely.
9. An Acknowledgment will be generated in case of successful uploading of the aforesaid annexures.
It will show the Transaction Id and Date of uploading alongwith some other fields. The dealer should preserve the said acknowledgment for future reference.
10. The Annexures which are not applicable should be iei. viank.
11. The green and shaded fields are non enterable. The green fields are supported with the formulae and the information in those fileds get auto filled.
12. 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 errors in entire form are shown. After successful validation the -Rem.txt file will be generated and get saved at Drive ‘C’. The dealer may upload this file after logging on to www.mahavat.gov.in under his login Id and Password created for availing e-Services.
13. Ifthe dealer uploads these annexures successfully with the use of his Log-in ID and the password created by himself for e-services, it shall be deemed that the statements contained in the electronic annexures are true to the best of his knowledge and belief and that by submitting the electronic annexures with the use of his Log-in Id and the password created by himself for this purpose, he has verified the electronic annexures.
14. Do not enter % sign in column 7 of Annexure H and Column 9 of Annexure- I.
15. Do not “Cut” and “Paste” data in any cell of the template.
16. Use the template which is available on the web site www.mahavat.gov.in
17. Do not key in data in the cells where options are to be selected from drop down menu.
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(1) ANNEXURE-C “ANNEXURE C TIN Period To Enter value wise Top 99 Separately and put Total of Remaining in 100th row Details of Tax Deducted at Source (TDS) certificates received Sr. Neme of the Address of the TIN No. of the Date of Amount of TDS No. employer employer employer, Certificate as per certificate.
deducting the tax deducting the tax ifany @ @) @) ) 5) (] il 2 3 4 5 6 iz .
.
.
.
.
.
.
.
.
.
91 92 93 94 95 % a7 98 29 100 |Total of remaining TDS| Certificate Received Total . .
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(2) ANNEXURE -D “ANNEXURE-D TIN Period To Details of Tax Deducted at Source (TDS) certificates issued.
Enter value wise Top 499 Separately and put Total of Remaining in 500th row Sr. Name of the TIN No. | Turnover | Amountof | Amountof | Interest Amount No. dealer ifany onwhich | taxtobe [taxdeducted| payableif paid TDSmade | deducted (Rs) any (Rs.)
(Rs.)
@ @) @) 4) (5) ©®) (7 8 500 | Total of remaining TDS Certificate issued Total . .
| UF (A3f) 38 25 TERTZ ITEA TATH AT WA UH—WeT 30 fauw, Haanl ¥, J0%3/AT ou, I 2333
(3) ANNEXURE -G “ANNEXURE-G TIN Period To Enter Declarationwise Top 999 separately in descending order and put Total of Remaining in 1000th row Details of Declarations or Certificates received Sr. Name of the TIN / Declaration | Issning | Declara- | Gross amount | Amount for No. Dealer who has RC No. or State tion as per invoice which issued Certificate on No. covered by declaration Declarations or type declaration received Certificates (Net of goods ([Rs.)
returned) (Rs.)
(1) (2) ) 4) ) ®) (7 ) 1 2 3 4 5 6 7 8 2] 10 1 12 13 14 15 .
.
.
.
995 996 997 998 999 1000| Remainingtransaction Total Total WERTZ TEA A0 FHERTT T UH—7eq 39 faum, Soant ¥, 092/91 oy, o 233
(4) ANNEXURE -H U] “ANNEXURE-H TIN Period To Enter taxable amount wise Top 199 separately in descending order and put Total of Remaining in 200th row Details of Declarations or Certificates (in local Form-H) not received Sr. Name of the TIN, Invoice | Date of Taxable [Rat of tax Tax No. dealer who has if No. Invoice amount lapplicable Liability not issued [Applicable| (Rs.) (Net) (Local (Rs.)
Declarations or Rate) Certificates (€V] @) 3) @) (5) ®) (7) @®) 1 2 3 198 199 200 | Remaining transaction Total.
Total {4 WERTZ YIS YA SETHRT W W I i, BEan ¥, 209%/A ou, T /33
(5) ANNEXURE-I “ANNEXURE-T Period To Enter taxable amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row Declarations or Certificates not received Under Central Sales Tax Act, 1956.
(other than local Form-H) Sr. | Nameofthe | CST, |Dedaration|Invoice [Invoice [ Taxable Tax Rate of | Amount | Differential No. Dealer who TIN or No. Date | amount | amount tax of tax tax has not ifany |Certificate (Rs.) (Rs.) |applicable| (Column liability issued type (Net) (Local T*9* %) (Rs.)
Declaration (Please Rate) (Col. 10— or Certificates specify) Col. 8) 1) (2) (3) (4) (5) (6) (7 (8) (9) (10) (1) 1 2 3 997 998 999 1000| Remaining transaction Total Total TR I TATA JETARV T TH—Hed 39 Fam, Soamft ¥, R089/57T gu, %33 tax is collected separately not covered above K
(6) ANNEXURE —J1 “ANNEXURE —J1 TIN Period CUSTOMER-WISE VAT SALES Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row Sr. TIN of Customer Net Taxable Amount, Vat Amount Gross Total No. (Rs.) (Rs.) (Rs.)
1) 2) 3) (4) (5) 1 2 3 997 998 999 1000 |Remaining local transaction total wherd 1001 |Local sale to Non Tin holders 1002 [Gross Local Sales Where tax is not collected separately.
1003 Gross Total 20 RIS Y A TSRO A UH—Wed 39 i, SR ¥, 20%3/A 24, W 293
(7) ANNEXURE —J2 “ANNEXURE—J2 TIN Period Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row SUPPLIER WISE VAT PURCHASES Sr. TIN of Supplier Net Taxable Amount Vat Amount Gross Total No. (Rs.) (Rs.) (Bs.)
@) (] ) @) 5) 1 2 3 997 998 999 1000 Remaining local transaction total where tax is collected separately not covered above 1001 [Gross Local Purchase from Non Tin holders 1002 | Gross Local Purchase where tax is not paid separately.
1003 | Gross Total * Net Taxable Amount means—Purchases Amount on which VAT is charged separately * Gross Amount means—Total Value of Purchases From Suppliers icluding, VAT, Insurance, Freight, any other charges ete. shown separately in invoices. ” SANJAY BHATIA, Commissioner of Sales Tax, Maharashtra State, Mumbai.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVL, PRINTED AT GOVERNMENT S8, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJ] SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.