Maharashtra Value Added Tax Rules, 2005 FORMS
-

Part - I

FORM 223

( 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)	Business activities include (Please tick one or more box, as applicable)
	Execution of works contracts, including under composition option	Leasing business	Part of the business activity under composition option (Please tick one or more box, as applicable)
			Retailer	Restaurant, Club, Caterer etc.	Baker	Second hand motor vehicles dealer

Computation of net turnover of sales liable to tax: (Part A)

Particulars

Amount (Rs.)

Gross receipts including sales, taxes, value of branch / consignment transfers and job work charges

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 Part B)

Turnover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in Part C)

Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in Part D)

Total deductions (b+c+d)

Balance: Gross receipts including sales, taxes, value of branch / consignment transfers and job works charges (a-e)

Less:

Tax amount included in sales in Box (f) above, whether shown separately or otherwise

Value of branch / consignment transfers within the State

Sales u/s 8(1) including taxes and value of branch / consignment transfers outside the State

Turnover of sales u/s 5 of the CST Act included in Box 6 (i)

Amount (Rs.)

Non-taxable labour and other charges / expenses for execution of works contract

Amount paid by way of price for sub-contract

Sales of tax-free goods specified in Schedule A

Sales of taxable goods exempted u/s 8(2), 8(3), 41(4), & 45(4) (f)

Job work charges

Other allowable reductions / deductions

Total deductions (g+h+i+j+k+l+m+n+o)

Balance net turnover of sales liable to tax (f-p)

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 (o) above)

Total : Turnover of sales liable to tax (q+r)

Computation of net turnover of sales liable to tax under composition : (Part B)

Particulars

Amount (Rs.)

Turnover of sales (excluding taxes) under composition scheme(s) [Same as 6(b)]

Retailer

Total turnover of sales

Less:

Turnover of sales of goods excluded from the Composition Scheme

Allowable reductions / deductions

Total deductions (b+c)

Balance: Net turnover of sales liable to tax under composition option (a - d)

Restaurant , Club, Caterer etc.

Total turnover of sales

Baker

Total turnover of sales

Second hand motor vehicles dealer

Total turnover of sales

Less: Allowable reductions / deductions

Balance: Net turnover of sales liable to tax under composition option (a - b)

Total net turnover of sales liable to tax under composition option [7(B)(e)+7(C )(a)+7(D)(a)+7(E)(c )]

Computation of net turnover of sales relating to on-going works contracts liable to tax under 96(1)(g) the MVAT Act, 2002: (Part C).

Reduction of set-off on corresponding purchases to be shown in Box 13 (f)

Particulars

Amount (Rs.)

Turnover of sales (excluding tax / composition) during the period [Same as Box 6(c )]

Less:

Turnover of sales exempted from tax

Deductions u/s 6 of the 'Earlier Law'

Deductions u/s 6(A) of the 'Earlier Law'

Total deductions (b+c+d)

Balance: Net turnover of sales liable to tax / composition (a-e)

Computation of net turnover of sales relating to on-going leasing contracts liable to tax under Section 96(10(f) of the MVAT Act, 2002: (Part D)

Particulars

Amount (Rs.)

Turnover of sales (excluding taxes) during the period [same as Box 6(d)]

Less: Turnover of sales exempted from tax

Balance: Net turnover of sales liable to tax (a - b)

10)	Computation of tax payable under the MVAT Act
	Rate of Tax	Turnover of Sales liable to tax Rs.	Tax Amount Rs.
a)	1%
b)	1.5%
c)	4%
d)	5%
e)	8%
f)	12.5%
g)	15%
h)	20%
i)
j)
k)
l)
	Total

10A)

Sales tax collected in excess of the amount tax payable

11)	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)

12)	Tax rate wise break-up of within the State purchases from registered dealers eligible for set-off as per Box 11(m) above
	Rate of Tax	Net Turnover of Purchases Rs.	Tax Amount Rs.
a)	4%
b)	12.5%
c)	1%
d)
e)
f)
	Total

13)	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 12 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).
e)	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)

14)

Computation of Tax Payable along with return

Particulars

Amount (Rs.)

14A)

Aggregate of credit available

Set off available as per Box 13 (k)

Excess credit brought forward from previous tax period

Amount already paid

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

Refund adjustment order

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

WCT TDS

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

14B)

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

Sales tax payable as per Box 10

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

Transferred to Return in Form 224 or 225, as the case may be, for adjustment against tax payable

Total (a+b+c+d)

Balance: Excess credit = 14A(f) - 14B(e) [if 14A(f) is more than 14B(e)]

Balance: Tax payable = 10B(e) - 10A(f) [if 14A(f) is less than 14B(e)]

14C)

Utilisation of excess credit as per Box 14B(f)

Excess credit carried forward to subsequent tax period

Excess credit claimed as refund in this return

14D)

Tax payable with return-cum-challan

Tax payable as per Box 14B(g)

Add: Interest payable

Total payable (a+b)

Total payable transferred to Return in Form 224 or 225, as the case may be

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 14 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

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Part II Form No 223 (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

Part III Form No 223 (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