Maharashtra Value Added Tax Rules, 2005 FORMS
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Body

FORM 303 (233)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Valud Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or read with u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

5. Business activities (Please select one or more box, as applicable)

As per return

As per order

Execution of works contracts and ongoing works contract , including under composition

Leasing business

Part of the business activity under composition (Please tick one or more box, as applicable)

Execution of works contracts and ongoing works contract , including under composition

Leasing business

Part of the business activity under composition (Please tick one or more box, as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

6 Computation of net turnover of sales liable to (Part A)	RETAILER		Amount (Rs.)	Amount (Rs.)
	a)	Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfer, consignment transfers, job work charges etc.
	b)	Less:- Turnover of sales (including taxes thereon) including inter-State consignment transfers and branch transfers liable to be considered in the assessment order under Form 303(234) or 303(235)
	c)	Balance Turnover considered under this assessment (a-b)
	d)	Add:- Value of goods return including reduction of sale price on account of rate difference and discount claimed not confirmed by buyer. (Net taxable turnover with tax collected separatelvl
	e)	Less:-Value of goods return within State for the period excluding taxable turnover with tax
	f)	Less:- Credit note, price on account of rate difference and discount within State for period excluding taxable turnover with tax.
	g)	Less;- Value of goods return including reduction of sale price on account of rate difference and discount confirmed by buyer (Net taxable turnover with tax collected separatelvl
	h)	Balance:- Turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfer, consignment transfers, job work charges etc. t (c+d)-(e+ f)l
	i)	Less:-Turnover of sales under composition scheme(s), other than works contracts under composition option (Computation of turnover of sales liable to tax to be shown in 8 Part B) Not deducted from (h)
	J)	Less:-Turnover of sales under works contracts under composition option (Computation of turnover of sales liable to tax to be show n in Part 7 ) Not deducted from (h)
	k)	Less:-Tumover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in 10 Part C) not deducted from (hi
	l)	Less:-Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in 11 Part D) not deducted from (h)
	m)	Balance: Net turnover of sales including, taxes as well as turnover of non-sales transactions like branch transfers / consignment transfers and job works charges , etc, (h) -(i+j+k+l)
	n)	Less:-Net tax amount Tax included in sales shown in (c) above
	o)	Less:- Total value in which tax is not collected separately (Inclusive of tax with gross amount) not deducted from (m)
	p)	Less:-Value of branch transfers/consignment transfers within the Stateif the tax is to be paid by an agent
	q)	Less: Sales u/s 8(1) i.e. inter Statesales including central sales tax, sales in the course of imports, exports and value of branch transfers/ consignment transfers outside the State
	r)	Less:- Non-taxable labour and other charges / expenses u/r 58(1), cost of land u/r 58(1 A), deduction u/r 58(1B) for execution of works contract
	s)	Less:- Amount paid by way of price for sub- contract where tax is borne bv sub contractor
	t)	Less - Amount paid by way of price for sub-contract where tax is borne by principal contractor
	u)	Less -Sales of tax-free goods specified in Schedule 'A'
	v)	Less: Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales under section 8(1) & covered in box 6(q)
	w)	Less:-Labour/job work charges
	x)	Less:-Other allowable deductions, if any
	y)	Less:- Deduction under Section 3(2)
	z)	Balance: Net turnover of sales liable to tax [m-(n+p+q+r+s+t+u+v+w+x+y)

7 Computation of tax under works contracts by way of composition option payable under the MVAT Act Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)

	Computation of tax under works contracts by way of composition (Inclusive of tax)				Computation of tax under works contracts by way of composition (Inclusive of tax)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	Sub total				Sub total
	Total				Total

8 ( PART-B) Computation of net turnover of sales liable to tax under composition		Particulars					Amount (Rs.)	Amount (Rs.)
	A	Turnover of sales (excluding taxes) under composition scheme(s) [Same as 6(i)]
	B	RETAILER
	a)	Total turnover of sales
	b)	Less:-Turnover of sales of goods excluded from the composition scheme
	c)	Less:- Allowable deductions.
	d)	Balance:Net turnover of sales liable to tax under composition option [a-(b,cl]
	C	RESTAURANT, CLUB, CATERER ETC
	a)	Total turnover of sales.
	D	BAKER
	a)	Total turnover of sales
	E	SECOND HAND MOTOR VEHICLES DEALERS
	a)	Total turnover of sales
	b)	Less: Allowable reductions/ deductions
	c)	Balance:Net turnover of sales, liable to tax under composition option ( a-b)
	F	LEASE COMPOSITION DEALER
	a)	Total turnover of sales
	b)	Less: Allowable reductions/ deductions
	c)	Balance: Net turnover of sales, liable to tax under composition option ( a-b)
	G	Total net turnover of sales liable to tax under composition option [8(B) (d) + 8(C) (a)+8(D) (a)+ 8(E) (c) + 8(F) (c)]
9 Computation of sales tax payable by way of composition other than works contract under the MVAT Act Lew value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a]				a]
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	j)				j)
	Total				Total
10 (PART-C) Computation of net turnover of sales relating to ongoing works contracts liable to tax under section 96(1 )(g) of the MVAT Act 2002:		Particulars		Amount (Rs.)
	a]	Turnover of sales (excluding tax/composition) relating to ongoing work contract during the period [same as Box _6(k)
	b)	Less:-Turnover of sales exempted from tax
	c)	Less:-Deduction u/s 6 of the earlier Law
	d)	Less:-Deduction u/s6(A) of the earlier Law
	e)	Balance:Net turnover of sales liable to tax/ composition [a-(b+c+d)]
11 ( PART-D) Computation of net turnover of sales relating to ongoing leasing contracts liable to tax under sec 96(10) (0 of the MVAT Act, 2002		Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Turnover of sales (excluding taxes) relating to on-going leasing contracts[same as box jam
	b)	Less: Turnover of sales exempted from tax
	c)	Balance: Net turnover of sales liable to tax (a-b)

12. Computation of sales tax collected separately under the MVAT Act as per box 6(z), 10(c), 11(c) Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total
12A		Sales tax collected in excess of the amount of tax payable.

13 Computation of sales tax payable in respect of sales effected inclusive of tax under the MVAT Act, Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	Total				Total

14. Computation of purchases eligible for setoff	Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of purchases including taxes, value of branch transfers / consignment transfers received and job work charges
	b)..	Less:- Turnover of purchases liable to be considered inassessment order Form 303(2341 or Form 303(235)
	c)	Balance:- Turnover of purchases considered in this Form [a-b]
	d)	Less:-Value of goods return, reduction of purchase price for periodexcluding within State taxable turnover with tax paid separately.
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately.
	f)	Less:-lmports(Direct imports)
	g)	Less:-Imports (High seas purchases)
	h)	Less:- Inter-State purchases of taxable goods against certificate in Form 'H'
	i)	Less:- Within State purchases of taxable goods against certificate in Form 'H'
	J)	Less:-lnter-State purchases (Excluding purchases against any certificate and declaration in form C.H.F.II
	k)	Less:-Inter-State branch/ consignment transfers received
	l)	Less:- Inter-State purchases of taxable goods against declaration in Form'C'
	m)	Less: Within State purchases of taxable goods against declaration in Form'C*
	n)	Less: Within the State branch transfers /consignment transfers received where tax is to be paid by an agent
	o)	Less:-Within the State purchases of taxable goods from un registered dealers
	P)	Less:- Inter-State purchases of taxable goods against declaration in FormT
	q)	Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 41 and u/s 8 but not covered under section 8(1)
	r)	Less:-Within the State purchases of tax-free goods specified in schedule 'A'
	s)	Less:-Within the State job work/ labour charges paid
	t)	Less:-Within the Stateother allowable reductions, if any
	u)	Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected separately (inclusive of tax)
	v)	Less:- Within the Statepurchases of taxable goods purchase from composition dealer u/s 42(11,(2)
	w)	Less:- Deduction under section 3(2)
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+ v+w)]

15. Computation of purchase tax payable on the Purchases effected during this period		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	Total				Total

16 Tax Rate wise breakup of within State purchase from registered dealers eligible for set-off as per box 14(x) Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

17. Computation of set-off claimed in this period		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered / unregistered dealers eligible for set-off as per box 15 &16
	b)	Less:- Set-off denial on account of purchases from registration certificate cancelled or composition dealer
	c)	Less: Amount of set-off not admissible u/r 52A
	cl)	Less: Amount of si not admissible u/ et-off r 52B
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set off u/r 54 of the corresponding purchase price	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less:- Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner
	h)	Set-off available for the period [a-(b+c+cl+d+e+f+g)]
	i)	Add:- Allowance of set-off reversed	Capital Assets
	i)	Add:- Allowance of set-off reversed	Other than Capital Assets
	j)	Less:- Reduction u/r 52A. 52B, 53 and denial u/r 54 out of above i	Capital Assets (with staggered set-off)
	j)		Other than Capital Assets
	k)	Add: Allowance of set-off not claimed on goods return
	l)	Total set-off admissible for the period

18. Computation for Tax payable

A. Aggregate of refund available for the period

Particulars

Amount (Rs.)

Set-off admissible as per Box 17 (1)

b)..

Excess refund brought forward.

Amount already paid.

Excess refund if any determined , as per assessment order Form 303(234)/303(235), to be adjusted against the liability as per assessment order Form 303(233)

Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.

Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected at source u / s 31 A.

Refund adjustment order No.(As per Box 33)

Total available refund (a+b+c+d+e+f+g+h)

B. Total tax payable and adjustment of central sales tax/ entry tax payable against availablerefund.

Sales Tax payable as per box 7 + sales tax payable as per box 9 + sales tax payable as per box 12+ Sales tax payable as per box 13+ purchase tax payable as per box 15

Adjustment on account of MVAT payable, if any as per assessment order Form 303(234)/Form 303(235) against the excess refund as per assessment order Form 303(233).

Adjustment on account of central sales tax payable for this period.

Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.

Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 12A).

Interest payable.

Late fee payable.

Add: Reversal on account of set-off claimed excess

Capital Assets

Other than Capital Assets

Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (i)

Capital Assets (with staggered set-off)

other than capital assest

Balance: Excess refund = (18A(i)- (18B(a) +18B(b) +18B(c)+ 18B(d)+ 18B(e)+ 18B(f)+ 18 B(g)+18B(h) +18B(J)]

Balance amount payable= 18B(a)+ 18B(b)+18B(c)+ 18B(d)+18B(e) + 18B(f) + 18B(g) + 18B(h) + 18B(j) -18A(i))]

C Utilization of excess refund as per box 13B(k)

Excess refund carried forward to subsequent tax period

Refund in this period(18 B(k)- 18 C(a))

D.Tax payable

Total amount payable as per box 18B(l)

19. Differential liability (tax payable as per assessment order-Tax payable as per return) or differential refund (Excess refund as per return -Excess refund as per order]

20. Amount of additional liability raised in transaction assessment order/orders pertaining to transactions included in this assessment order.

21. Other adjustments, (refund)

22. Other adjustments, (liability)

23. Amount of refund already granted

24 Total balance amount payable

25. Amount of interest (in addition to the amount of interest in 18B(g)

26. .Amount of penalty to be levied.

27. Total balance amount refundable

28. Interest on refund

29. Amount of refund sanctioning order.

30. Amount of refund withholding order.

31. Amount of refund adjustment order/orders.

32. Amount of refund payment order.

33. Details of refund adjustment order (RAO)

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place