Maharashtra Value Added Tax Rules, 2005 FORMS
-

Part - I

FORM 224

( 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

Eligibility Certificate (EC) No.

Certificate of Entitlement (COE) No.

		Please tick whichever is applicable
6)	Mode of incentive	Exemption from tax	Deferment of tax payable

7)	Type of Unit	New Unit	Expansion Unit

Computation of net turnover of sales liable to tax

Particulars

Amount (Rs.)

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

Less : Gross receipts including sales and taxes relating to the business of executing works contracts, leasing, trading and composition only for part of the activity of the business shown in separate return in Form 223

Balance : Gross receipts including sales, taxes, value of branch / consignment transfers and job work charges included in this return

Less :

Tax amount included in sales shown in (c ) 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 export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box (f)

Amount (Rs.)

Sales of tax-free goods specified in Schedule A

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

Sales of taxable goods exempted u/s 8(4)

Job works charges

Other allowable reductions / deductions

Total deductions (d+e+f+g+h+i+j+k)

Balance net turnover of sales liable to tax (c-l)

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 (k) above)

Total : Turnover of sales liable to tax (m+n)

9)	Computation of tax payable under the MVAT Act
	Rate of Tax	Turnover of Sales liable to tax Rs.	Tax Amount Rs.
	Turnover of sales eligible for incentive (Deferment of tax)
a)	4%
b)	12.5%
c)	1%
d)
e)	Sub-total
	Other sales
f)	4%
g)	12.5%
h)	1%
i)
j)	Sub-total
	Total (e+j)

9A)

Sales tax collected in excess of the amount tax payable

10)	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)	Turnover of purchases relating to the business of executing works contracts, leasing, trading and composition only for part of the activity of the business shown in separate return in Form 223
c)	Imports (Direct imports)
d)	Imports (High seas purchases)
e)	Inter-State purchases
f)	Inter-State branch / consignment transfers received
g)	Within the State branch / consignment transfers received
h)	Within the State purchases of taxable goods from un-registered dealers
i)	Within the State purchases of taxable goods from registered dealers not eligible for set-off
j)	Within the State purchases of taxable goods exempted from tax u/s 8(2), 8(3), 8(4) and 41(4)
k)	Within the State purchases of tax-free goods
l)	Other allowable deductions / reductions
m)	Total deductions (b+c+d+e+f+g+h+i+j+k+l)
n)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off (a-m)

11)	Tax rate wise break-up of within the State purchases from registered dealers eligible for set-off as per Box 10(n) above
	Rate of Tax	Net Turnover of Purchases (Rs.)	Tax Amount (Rs.)
a)	4%
b)	12.5%
c)	1%
d)
	Total

12)	Computation of set-off / refund 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 11 above
	Less:
b)	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).
b)	Reduction in the amount of set off at the rate of 1% (Schedule B Goods) of the purchase price under rule 53(3).
c)	Reduction in the amount of set off / refund under Rule 53(4), 53(5), 53(6), and 53(7)
d)	Total reduction (b+c)
e)	Balance: Net set off / refund for the period of this return (a-d)
f)	Add: Adjustment to set-off / refund claimed in earlier return (Set-off / refund short claimed)
g)	Less: Adjustment to set-off / refund claimed in earlier return (Set-off / refund excess claimed)
h)	Set-off / refund available for the period of this return (e+f-g)
i)	Amount of set-off / refund relating to raw materials for use in manufacture of goods eligible for incentives
j)	Amount of set-off relating to other purchases

Details of benefits availed under the package Scheme of Incentives (Details to be given separately for each EC)

13)

COE No........................................

Eligibility period: From ............... to .............

13A)

Calculation of Cumulative Quantum of Benefits (CQB) u/r 78

Particulars

----------------------------------

Rate of tax

Turnover of sales of goods eligible for incentives (Rs.)

Tax Amount

Rs.

CQB calculation as per Rule 78(2)(a)

12.5%

Total

CQB calculated as per Rule 78(2)(b)

Total

Total amount of CQB

[13 A(e) + 13 B(e))

13B)	Calculation of deferment benefit u/r 81
a)	Amount of MVAT payable
b)	Amount of CST Payable
c)	Total amount of tax deferred (a+b)

13C)	Status of CQB u/r 78 / Tax deferment u/r 81
a)	Sanctioned monetary ceiling
b)	Cumulative quantum of benefits availed up to the end of previous tax period
c)	Opening balance of the monitory ceiling at the beginning of the period for which the return is filed
d)	Less: Amount of CQB / Tax deferment for the period of this return as per Box 13 A or 13 B, as the case may be
e)	Closing balance of the monitory ceiling at the end of the period for which return is filed.

14)

COE No........................................

Eligibility period: From ............... to .............

14A)

Calculation of Cumulative Quantum of Benefits (CQB) u/r 78

Particulars

-----------------------------------

Rate of tax

Turnover of sales of goods eligible for incentives (Rs.)

Tax Amount

Rs.

CQB calculation as per Rule 78(2)(a)

12.5%

Total

CQB calculated as per Rule 78(2)(b)

Total

Total amount of CQB 14 A (e) +14 B(e)

14B)

Calculation of deferment benefit u/r 81

Amount of MVAT payable

Amount of CST Payable

Total amount of tax deferred (a+b)

14C)

Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Cumulative quantum of benefits availed up to the end of previous tax period

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less: Amount of CQB / Tax deferment for the period of this return as per Box 14 A or 14 B, as the case may be

Closing balance of the monitory ceiling at the end of the period for which return is filed.

15)

COE No........................................

Eligibility period: From ............... to .............

15A)

Calculation of Cumulative Quantum of Benefits (CQB) u/r 78

Particulars

----------------------------------

Rate of tax

Turnover of sales of goods eligible for incentives (Rs.)

Tax Amount

Rs.

CQB calculation as per Rule 78(2)(a)

12.5%

Total

CQB calculated as per Rule 78(2)(b)

Total

Total amount of CQB 15 A (e) +15 B(e)

15B)	Calculation of deferment benefit u/r 81
a)	Amount of MVAT payable
b)	Amount of CST Payable
c)	Total amount of tax deferred (a+b)
15C)	Status of CQB u/r 78 / Tax deferment u/r 81
a)	Sanctioned monetary ceiling
b)	Cumulative quantum of benefits availed up to the end of previous tax period
c)	Opening balance of the monitory ceiling at the beginning of the period for which the return is filed
d)	Less: Amount of CQB / Tax deferment for the period of this return as per Box 15 A or 15 B, as the case may be
e)	Closing balance of the monitory ceiling at the end of the period for which return is filed.

16)

Computation of Tax Payable along with return

Particulars

Amount (Rs.)

16A)

Aggregate of credit available for the tax period

Set off / refund available as per Box 12 (h)

Excess credit brought forward from previous tax period

Amount already paid

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

Refund adjustment order

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

Available excess credit as per return in Form 223

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

16B)

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

Sales tax payable as per Box 9(j)

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 = 16A(f) - 16B(d) [if 16A(f) is more than 16B(d)]

Balance: Tax payable = 16B(d) - 16A(f) [if 16A(f) is less than 16B(d)]

16C)

Utilisation of excess credit as per Box 16B(e)

Excess credit carried forward to subsequent tax period

Excess credit claimed as refund in this return

16D)

Tax payable with return-cum-challan

Tax payable as per Box 16B(f)

Add: Total payable as per return in Form 223

Add: Interest payable

Total payable (a+b+c)

Less: Payment of tax deferred as per Box 13B

Less: Payment of tax deferred as per Box 14B

Less: Payment of tax deferred as per Box 15B

Total of payment of tax deferred (e+f+g)

Balance payable (d-h)

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

Note:

Except for the return for the month of March, amount of refund claimed should not be more than set-off relating to purchases of raw materials as per Box 9(i)

The statements contained in this return in Boxes 1 to 16 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 224 (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.
Eligibility Certificate (EC) No.
Certificate of Entitlement (COE) 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 224 (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.
Eligibility Certificate (EC) No.
Certificate of Entitlement (COE) 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