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Maharashtra Value Added Tax Rules, 2005 FORMS
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FORM 303 (234)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Value 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 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.

As per return As per order

 

a) Eligibility Certificate (EC) No. Certificate of Entitlement (COE) No. Mode of Incentive Type of Unit a) Eligibility Certificate (EC) No. Certificate of Entitlement (COE) No. Mode of Incentive Type of Unit
b)         b)        
  c)         c)        
  d)         d)        

6. Computation of net turnover of sales liable to tax

Particulars Amount (Rs.) Amount (Rs.)  

a) Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfers/consignment transfers and job work charges etc.    
b) Less : Gross turnover of liable to be considered in assessment order Form 303(231) and/ or 303(233)    
c) Balance:- turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfers/consignment transfers, job work charges etc.( (a)-(b)).    
d) Add:- Value of goods return including reduction of sale price on account of rate difference and discount claimed but not confirmed by buyer (net taxable turnover with tax collected separately)    
e) Less: -Value of goods returned within State for 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 separately)    
h) Less:-Net tax amount (tax included in sales shown in (c) above    
i) Less:- Total value in which tax is not collected separately (inclusive of tax with gross amount ]    
J) Less:-Value of branch transfers / consignment transfers within the State if tax is to be paid by an agent.    
k) Less:-Sales u/s 8(1) i.e. inter-State sales including central sales tax, sales in the course of imports, exports and value of branch transfers/ consignment transfers outside the State    
l) Less: Sales of tax-free goods specified in schedule 'A'    
m) Less:-Sales of taxable goods fully exempted u/s 8(4) (other than sales under section 8(1) and shown in box 6(n)    
n) Less: Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales under section 8(1) & 8(4) covered in box 6(m)    
o) Less:-Job /labour work charges    
p) Less:-Other allowable deductions, as per sale annexure    
q) Less:- deduction under section 3(2)    
r) Balance net turnover of sales liable to tax [(c+d)-(e+f+g+h+i+j-k+l+m+n+o+p+q)]    

7. Computation of sales tax collected separately under the MVAT Act Less value of goods return including reduction of sale price on account of rate difference and discount

1 Turnover of sales eligible for incentive (Deferment of tax)   Turnover of sales eligible for incentive (Deferment of tax)
  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) Sub total- A     i)  Sub total A    
II Other sales (Turnover of sales non-eligible for incentive   Other sales (Turnover of sales non-eligible for incentive)
a)       a)      
b)       b]      
c)       c)      
  d)       d)      
  e)              
  f)              
  g)              
  h) Sub total - B       Sub total - B    
  III Total (A+ B)       Total (A+ B)    
8   Sales tax collected in excess of the amount of tax payable.    

9.Computatio n 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)      
g)       g)      
h)       h)      
Total     Total    

10. Computation of purchases eligible for set-off

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 in assessment order Form 303(231) or 303(233)  
c) Balance turnover of purchases (a-b)  
d) Less:-Value of goods return reduction of purchase price for this period excluding 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: Inter-State purchases (excluding purchases against any certificate and declaration in form C.H,F,I)  
l) Less:-Inter-State branch transfer, consignment transfers received  
k) 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 consignment transfers received if the 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 Form T  
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:-Withm State purchases of tax free goods specified in schedule 'A'  
s) Less -Within the State job work/ labour charges paid  
t) Less:-Within the State other allowable deductions if any  
u) Less:-Within the State purchases of taxable goods  
v) Less:- Within the State purchases of taxable goods from composition dealer u/s 42(11,(2) from registered dealers where tax is not collected separately (inclusive of tax)  
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)]  
11. 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)      
  Total     Total    
12. Tax rate wise breakup of within State purchases from registered dealers eligible for set-off or refund as per box 10 (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      

13. Computation of set off/refund claimed for 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/rafund as per box 11 &12        
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        
Other than Capital Assets        
e) Less: Denial in the amount of set off u/r 54 of the corresponding purchase price Capital Assets        
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        
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) Less:- Amount of set-off/refund u/r 79(2) relating to raw materials for use in manufacture of goods eligible for incentives        
j) Amount of set-off relating to other purchases ( h-i)        
k) Add:- Allowance of set-off reversed Capital Assets        
Other than Capital Assets        
l) Less:- Reduction u/r 52A. 52B, 53 and denial u/r 54 out of above k Capital Assets (with staggered set-off)        
Other than Capital Assets        
k) Add: Allowance of set-off not claimed on goods return        
l) Total set-off admissible for the period        

14. Computation for Tax payable
A. Aggregate of refund available for the period

Particulars Amount (Rs.) Amount (Rs.)
a) Set-off admissible as per Box 13(n)    
b) Excess refund brought forward.    
c) Amount already paid.    
d) Excess refund if any determined , as per assessment order Form 303(231)/Form 303(2331, to be adjusted against the liability as per assessment order Form 3031234)    
e) Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.    
f) Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.    
g) Amount of tax collected at source u / s 31 A.    
h) Refund adjustment order No.(As per Box 33)    
i) 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.

 

 

 

 

 

 

 

 

 

 

 

a) a) Sales tax payable as per box 7(III) + Sales tax payable as per box 9+ Purchase tax payable as per box 11    
b) b) Less :-Sales tax deferred (Tax amount as per box 7(l) (i)+ Box 9    
c) c) Balance:- Sales tax payable on non-eligible sales (tax amount as per box 7(ll)(h)) & box 11 (a) -(b)]    
d) Adjustment of MVAT payable, if any as per assessment order Form 303(231)/Form 303(233) against the excess refund as per assessment order Form 303(234).    
e) Adjustment on account of central sales tax payable for this period.    
f) Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.    
g) Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.    
h) Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 8).    
i) Interest payable.      
j) Late fee payable.      
k) Add: Adjustment on account of set-off claimed excess

Capital Assets    
Other than Capital Assets    
l) Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (k) Capital Assets (with staggered set-off)    
other than capital assest    
m) Balance: Excess refund [14 A(i)-(14 B(c)+14 B(d)+14 B(e)+14 B(f)+14 B(g)+ 14B(h) + 14B(i)+14 B(j)+ 14B(l) ]      
n) Balance amount pavable [ 14B(c)+14 B(d) +14 B(e)+14B(f) +14B(g)+14B(h)+14B(i)+ 14B(j)+ 14B(l) + 14A(i)]      
C Utilization of excess refund as per box 14B(m) a) Excess refund carried forward to subsequent tax period      
  b) Refund in this period(14 B(m)- 14C(a))      
D.Tax payable a) Total amount payable as per box 14B(n)      

15. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)
COE No.   Eligibility period From   To  
 
COE No.   Eligibility period From   To  
 
A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a) A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - total A     f) Sub - total A    
B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b) B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - Total (B)     f) Sub - Total (B)    
C Total (A+B)     C Total (A+B)    
D Calculation of deferment benefit u/r 81 D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)   Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)
a) Amount of MVAT payable     a) Amount of MVAT payable    
b) Amount of CST pavable     b) Amount of CST pavable    
c) Total amount of tax deferred (a+b)     c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81 E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling   a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period   b) Opening balance of the monitory ceiling at the beginning of the period  
c) Less: Amount of CQB / Tax deferment for the period as per box 15 C or 15 D( c), as the case may be   c) Less: Amount of CQB / Tax deferment for the period as per box 15 C or 15 D( c), as the case may be  
d) Less: Amount of refund claimed as per rule 79 (2) .   d) Less: Amount of refund claimed as per rule 79 (2) .  
e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period   e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period  
f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]   f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]  

16. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)
COE No.   Eligibility period From   To  
 
COE No.   Eligibility period From   To  
 
A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a) A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - total A     f) Sub - total A    
B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b) B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - Total (B)     f) Sub - Total (B)    
C Total (A+B)     C Total (A+B)    
D Calculation of deferment benefit u/r 81 D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)   Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)
a) Amount of MVAT payable     a) Amount of MVAT payable    
b) Amount of CST pavable     b) Amount of CST pavable    
c) Total amount of tax deferred (a+b)     c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81 E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling   a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period   b) Opening balance of the monitory ceiling at the beginning of the period  
c) Less: Amount of CQB / Tax deferment for the period as per box 16 C or 16 D( c), as the case may be   c) Less: Amount of CQB / Tax deferment for the period as per box 16 C or 16 D( c), as the case may be  
d) Less: Amount of refund claimed as per rule 79 (2) .   d) Less: Amount of refund claimed as per rule 79 (2) .  
e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period   e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period  
f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]   f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]  

17. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)
COE No.   Eligibility period From   To  
 
COE No.   Eligibility period From   To  
 
A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a) A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - total A     f) Sub - total A    
B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b) B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - Total (B)     f) Sub - Total (B)    
C Total (A+B)     C Total (A+B)    
D Calculation of deferment benefit u/r 81 D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)   Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)
a) Amount of MVAT payable     a) Amount of MVAT payable    
b) Amount of CST pavable     b) Amount of CST pavable    
c) Total amount of tax deferred (a+b)     c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81 E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling al Sanctioned monetary ceiling   a) Sanctioned monetary ceiling al Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period   b) Opening balance of the monitory ceiling at the beginning of the period  
c) Less: Amount of CQB / Tax deferment for the period as per box 17 C or 17 D( c), as the case may be   c) Less: Amount of CQB / Tax deferment for the period as per box 17 C or 17D( c), as the case may be  
d) Less: Amount of refund claimed as per rule 79 (2) .   d) Less: Amount of refund claimed as per rule 79 (2) .  
e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period   e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period  
f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]   f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]  

18. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)
COE No.   Eligibility period From   To  
 
COE No.   Eligibility period From   To  
 
A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a) A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - total A     f) Sub - total A    
B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b) B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)
  Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)   Rate of tax (Drop down selection) Turnover of sales of eligible goods liable to tax (Rs.) CQB amount (Rs.)
a)       a)      
b)       b)      
c)       c)      
d)       d)      
e)       e)      
f) Sub - Total (B)     f) Sub - Total (B)    
C Total (A+B)     C Total (A+B)    
D Calculation of deferment benefit u/r 81 D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)   Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax amount (deferrable) (Rs.)
a) Amount of MVAT payable     a) Amount of MVAT payable    
b) Amount of CST pavable     b) Amount of CST pavable    
c) Total amount of tax deferred (a+b)     c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81 E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling al Sanctioned monetary ceiling   a) Sanctioned monetary ceiling al Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period   b) Opening balance of the monitory ceiling at the beginning of the period  
c) Less: Amount of CQB / Tax deferment for the period as per box 18 C or 18 D( c), as the case may be   c) Less: Amount of CQB / Tax deferment for the period as per box 18 C or 18 D( c), as the case may be  
d) Less: Amount of refund claimed as per rule 79 (2) .   d) Less: Amount of refund claimed as per rule 79 (2) .  
e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period   e) Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period  
f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]   f) Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]  
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 14B(i)  
26. Amount of penalty to be levied.  
27.Total balance amount refundable  
28.lnterest on refund payable  
29. Amount of refund sanctioning order.  
30. Amount of refund withholding order  
31. Amount of refund adjustment order/orders.  
32. Amount of refund payment orde  
33. Details of refund adjustment order (RAO) Details of 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