Maharashtra Value Added Tax Rules, 2005 FORMS
-

Part - I

FORM 221

( See Rule 17, 18 and 45 )

Return-cum-challan of tax payable by a dealer under M.V.A.T.Act, 2002

(For Tax payment through Treasury / Bank)

	Please tick whichever is applicable
Periodicity of return	Monthly	Quarterly	Six-monthly

Type of return	Original	Fresh	Revised

M.V.A.T. R.C. No.

C.S.T. R.C. No.

Period covered by the return

From

Date

Month

Year

Date

Month

Year

Name and address of the dealer

Name

Address

PIN Code

5)	Computation of net turnover of sales liable to tax
	Particulars		Amount (Rs.)
a)	Gross receipts including sales, taxes, value of branch / consignment transfers and job work charges
	Less :
b)	Tax amount included in sales shown in (a) above, whether shown separately or otherwise
c)	Value of branch / consignment transfers within the State
d)	Sales u/s 8(1) including taxes and value of branch / consignment transfers outside the State
	Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box 5(d)	Amount (Rs.)
e)	Sales of tax-free goods specified in Schedule A
f)	Sales of taxable goods exempted u/s 8(2), 8(3) and 41(4)
g)	Job work charges
h)	Other allowable reductions / deductions
i)	Total deductions (b+c+d+e+f+g+h)
j)	Balance: Net turnover of sales liable to tax (a-i)
k)	Add: Difference between net turnover of sales of Drugs (C29) included in Box (j) above and MRP based taxable sale price of Drugs (Applicable only to first sales of drugs. Resales to be included in (h) above)
l)	Total : Turnover of sales liable to tax (j+k)

6)	Computation of tax payable under the MVAT Act
	Rate of Tax	Turnover of Sales liable to tax (Rs.)	Tax Amount (Rs.)
a)	4%
b)	12.5%
c)	1%
d)
e)
f)
	Total

6A)

Sales tax collected in excess of the amount tax payable

7)	Computation of purchases eligible for set-off
	Particulars		Amount (Rs.)
a)	Total turnover of purchases including taxes, value of branch / consignment transfers received and job work charges
	Less:
b)	Imports (Direct imports)
c)	Imports (High seas purchases)
d)	Inter-State purchases
e)	Inter-State branch / consignment transfers received
f)	Within the State branch / consignment transfers received
g)	Within the State purchases of taxable goods from un-registered dealers
h)	Within the State purchases of taxable goods from registered dealers not eligible for set-off
i)	Within the State purchases of taxable goods exempted from tax u/s 8(2), 8(3), 8(4) and 41(4)
j)	Within the State purchases of tax-free goods
k)	Other allowable deductions / reductions
l)	Total deductions (b+c+d+e+f+g+h+i+j+k)
m)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off (a-l)
8)	Tax rate wise break-up of within the State purchases from registered dealers eligible for set-off as per Box 7(m) above
	Rate of Tax	Net Turnover of Purchases (Rs.)	Tax Amount (Rs.)
a)	4%
b)	12.5%
c)	1%
d)
e)
	Total

9)	Computation of set-off claimed in this return
	Particulars	Purchase Value Rs.	Tax Amount Rs.
a)	Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 8 above
b)	Add: Set-off on opening stock (Trading goods) as on 1 st April, 2005
c)	Add: Set-off on opening stock (Capital goods) as on 1 st April, 2005
d)	Total gross set-off eligible for the period of this return (a+b+c)
	Less:
e)	Reduction in the amount of set off at the rate of 4% (Schedule C,D & E) of the purchase price under rule 53(1), 53(2) and 53(3).
	Reduction in the amount of set off at the rate of 1% (Schedule B Goods) of the purchase price under rule 53(3).
f)	Reduction in the amount of set off under Rule 53(4), 53(5), 53(6), and 53(7)
g)	Total reduction (e+f)
h)	Balance: Net set off for the period of this return (d-g)
i)	Add: Adjustment to set-off claimed in earlier return (Set-off short claimed)
j)	Less: Adjustment to set-off claimed in earlier return (Set-off excess claimed)
k)	Set-off available for the period of this return (h+i-j)

10)

Computation of Tax Payable along with return

Particulars

Amount (Rs.)

10A)

Aggregate of credit available for the tax period

Set off available as per Box 9 (k)

Excess credit brought forward from previous tax period

Amount already paid

Challan No. ............................. date ...................

Refund adjustment order

Order No. .................... ............date ..................

Total available credit (a+b+c+d)

10B)

Sales tax payable and adjustment of CST / ET payable against available credit

Sales tax payable as per Box 6

Adjustment of CST payable as per return for this period

Adjustment of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002

Total (a+b+c)

Balance: Excess credit = 10A(e) - 10B(d) [if 10A(e) is more than 10B(d)]

Balance: Tax payable = 10B(d) - 10A(e) [if 10A(e) is less than 10B(d)]

10C)

Utilisation of excess credit as per Box 10B(e)

Excess credit carried forward to subsequent tax period

Excess credit claimed as refund in this return

10D)

Tax payable with return-cum-challan

Tax payable as per Box 10B(f)

Add: Interest payable

Total payable (a+b)

Amount paid along with return-cum-challan

Amount (in figures)

Rs. ...................................

Amount (in words)

Rupees .........................................................................................

......................................................................................................

Name of the bank and branch on which cheque has been drawn

Amount paid as per Revised / Fresh return Challan No. ............................. date ...................

The statements contained in this return in Boxes 1 to 10 are true to the best of my knowledge and belief.

Date : __________________		Signature _________________
		Name ____________________
Place : _________________		Designation _______________

______________________________________________________________________________

For Treasury use only

Amount received (in figures): Rs. .......................................

Amount received (in words): Rupees ...............................................................................

........................................................................................................................................

Date of entry :

Challan No. :

Treasury Accountant / Treasury Officer/ Agent or Manager

Space for stamp

Part II Form No 221 (See Rule 17,18 and 45) Challan for Treasury Return-cum-challan of tax payable by a dealer under the M.V.A.T. Act, 2002
040-Sales Tax Receipts under the M.V.A.T. Act, 2002 - Tax collection

	Please tick whichever is applicable
Periodicity of return	Monthly	Quarterly	Six-monthly

Type of return	Original	Fresh	Revised

M.V.A.T. Rc. No
C.S.T. Rc. No

Period covered by the return
From			To
Date	Month	Year	Date	Month	Year

Name and address of the dealer
Name
Address



PIN Code

Tax

Rs. ..............................................

Interest

Rs. ..............................................

Total (in figures)

Rs. ..............................................

Total (in words)

Rupees ........................................

.....................................................

Date

Signature of the depositor

Place

For Treasury use only

Amount received (in figures)

Rs. ..............................................

Amount received (in words)

Rupees ........................................

.....................................................

Date of entry

Challan No.

Treasury Accountant / Treasury officer Agent / Manager

Space for stamp

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Part III Form No 221 (See Rule 17,18 and 45) Challan for Tax Payer Return-cum-challan of tax payable by a dealer under the M.V.A.T. Act, 2002
040-Sales Tax Receipts under the M.V.A.T. Act, 2002 - Tax collection

	Please tick whichever is applicable
Periodicity of return	Monthly	Quarterly	Six-monthly

Type of return	Original	Fresh	Revised

M.V.A.T. Rc. No
C.S.T. Rc. No

Period covered by the return
From			To
Date	Month	Year	Date	Month	Year

Name and address of the dealer
Name
Address



PIN Code

Tax

Rs. ..............................................

Interest

Rs. ..............................................

Total (in figures)

Rs. ..............................................

Total (in words)

Rupees ........................................

.....................................................

Date

Signature of the depositor

Place

For Treasury use only

Amount received (in figures)

Rs. ..............................................

Amount received (in words)

Rupees ........................................

.....................................................

Date of entry

Challan No.

Treasury Accountant / Treasury officer Agent / Manager

Space for stamp