Maharashtra Value Added Tax Rules, 2005 FORMS
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Body

FORM 303

(See rule 23)

Order of Assessment of tax under MVAT Act, 2002

MVAT RC No. (TIN)

CST RC Please Tick

Yes/No

Assessment Year

Name of the Dealer

Pin code

Address

Block flat

Name of premises Building Village

Street Road

Area/ Locality

City

District

Books of account produced

Part - I Computation of net turnover of sales liable to tax	Figures a per return/s (Rs.)	Figures a determined (Rs.)
(1) Gross turnover of sales including taxes as well as turnover of non sales transaction like value of branch/consignment transfers, job work charges etc.
Deduct
(1) Value of goods returned (inclusive of sales tax) including reduction of sales price on account of rate difference and discount
(2) Net Tax amount (tax included in sales shown in gross turnover above less tax included in 1 above)
(3) Sales u/s 8(1) including sales tax and value of branch/ consignment transfer outside the State.
(4) value of branch/ consignment transfer within the State on which tax is paid by Agent.
(5) Deduction under Section 6 and/or 6A of "earlier act" r/w Section 96(1)(g)
(6) Sales of tax free goods u/s 5
(7) Sales of taxable goods fully exempted u/s.8(4)
(8) Labour or work charges
(9) Sales of Taxable goods fully exempted u/s 41(4)
(10) Sales of taxable goods fully exempted u/s 8 (other than Sales u/s 8(1) and 8(4) )
(11) Amount paid by way of price of sub-contract
(12) other reductions/deductions
(13) Balance : net turnover of sales liable to tax

2. Computation of tax payable under MVAT Act
Sr. No.	Rate of tax	As per Return/s (Rs.)		As per determined (Rs.)
Sr. No.	Rate of tax	Turnover of sales liable to tax (Rs.)	Tax Amount (Rs.)	Turnover of sales liable to tax (Rs.)	Tax Amount (Rs.)
1	12.50%
2	8.00%
3	5.00%
4	4.00%
5	1.00%
6
7
8
9
10
11
12
13	Total

Part - II -1. Computation of turnover of purchase eligible for set-off
	Particulars	As per Return/s (Rs.)	As per determined (Rs.)
Total turnover of purchases including taxes, value of branch /consignment transfers received and job work charges
	Deduct
1	(1) Value of goods returned (inclusive of sales tax) including reduction of sales price on account of rate difference and discount
2	Imports (high seas purchase)
3	Imports (Direct Imports)
4	Inter State Purchases
5	Purchases of taxable goods (either local or interstate) against Certificate in form 'H'
6	Interstate branch/consignment transfer received
7	within the State branch /consignment transfers received as agent
8	Labour or job work charges
9	within the State purchases of taxable goods from unregistered dealers
10	within the State purchases of taxable goods from registered dealers not eligible for set-off
11	within the state purchases of taxable goods fully exempted from tax u/s 8 other than purchases u/s 8(1)
12	Purchases of taxable goods fully exempted u/s 41(4)
13	within the state purcases of taxable goods u/s 5
14	other allowable reductions/deductions
15	Balance : within the State purchases of taxable goods from registered dealers eligible for set off

Part II .2 tax rate wise break up of within state purchase from registered dealers eligible for set-off
Sr. No.	Rate of tax	As per Return/s (Rs.)		As per determined (Rs.)
Sr. No.	Rate of tax	Net Turnover of purchases (Rs.)	Tax Amount (Rs.)	Net Turnover of purchases (Rs.)	Tax Amount (Rs.)
1	12.50%
2	8.00%
3	5.00%
4	4.00%
5	1.00%
6
7
8
9
10
11
12
13	Total

Part III Computation of purchase tax payable on the purchases effected during these period or previous periods
	Rate of tax	Turnover of purchases liable to tax (Rs.)	Tax Amount (Rs.)
a
b
c
d
e
Total

Part IV Computation of availability of credit and payment of sales tax
	Particulars	As per Return/s (Rs.)	As per determined (Rs.)
A Total Credit available
1	Set off admissible
2	Amount paid along with returns
3	Advance Payment or payments otherwise than returns
4	Refund adjustment order no
5	TDS under WCT
6	Tax paid Total
7	Total credit available
B Tax payable /refund admissible
1	Sales Tax payable
2	Add: Purchase tax payable as per part III
3	Total tax payable
4	Less: Aggregate of credit available
5	Sales Tax deferred/exempted
6	Balance :- Sales tax Payable
7	Excess Credit, if any
	Deduct
i	adjustment towards CST payable
ii	adjustment towards ET payable under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
iii	adjustment towards ET payable Maharashtra Tax on Entry of Motor vehicles into Local Areas Act, 1987
8A	Balance amount payable
8B	Balance amount refundable
	Add/Deduct:
9	Interest



10	Penalty



11	Amount forfeited being sum collected in contravention of section 60
12	Total Amount payable (excluding deferred tax)
13	Refund admissible
14	Refund already granted
15	Balance refund admissible
16	Add: interest u/s 52, if any
17	Net balance dues, if any
18	Net refund, if any

C Details of payment made

Period		Chalan CIN No.	Date of payment	Amount Rs.
From	To	Chalan CIN No.	Date of payment	Amount Rs.














			Total Rs.
Assessment order u/s 23 of the Maharashtra Value Added Tax Act, 2002