Maharashtra Value Added Tax Rules, 2005 FORMS
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FORM - 231

The following instructions may please be noted before filling the return

1. Please use the correct return form. This return form is for all VAT dealers other than dealers executing works contract, dealers engaged in leasing business, composition dealers (including dealers opting for composition only for part of the activity of the business), PSI dealers and notified Oil Companies.

2. Other return forms are as follows:

Form No.	To Be Used By
232	All composition dealers whose entire turnover is under composition (excluding works contractors opting for composition and dealers opting for composition only for part of the activity of the business).
233	VAT dealers who are also in the business of executing works contracts, leasing and dealers opting for composition only for part of the activity of the business.
234	PSI dealers holding Entitlement Certificate. (Transactions by PSI dealers relating to the business of execution of works contracts, leasing, trading and composition only for part of the activity of the business to be included in a separate return in Form 233).
235	Notified Oil Companies. (Transactions by OIL Companies relating to the business of execution of works contracts, leasing and composition only for part of the activity of the business to be included in a separate return in Form 233).

3. 'Fresh return' is the return which is filed in compliance of defect notice in Form 212 and 'revised return' u/s 20(4) of MVATA, 2002 is the return in substitution of the original return filed earlier. Balance payable as per Revised/Fresh return, if any, to be paid separately by Challan in Form 210 and the Fresh return/ Revised return along with a self-attested true copy of the receipted challan to be filed with the Sales Tax Office.

4. MVAT and CST RC number should be exactly as per the Registration Certificate issued to you in Form No. 102 The TIN in 11 digits should be written in the space provided.

5. If Separate return code is allotted by the department in case of the dealers who have applied for permission for filing of separate returns and such permission is granted by the Department of Sale Tax. This code is alpha numeric and contains first alphabet and second number. The dealer should write the code allotted to the place or constituents of business for which return is to be filed.

6. Please fill in all the columns. If no information is required to be given, please indicate 'NIL' or 'Not Applicable'

7. Please provide the information in the appropriate box. In 'Rate of Tax' column, extra rows have been provided for incorporating the rates not specified in the Form. Strike through of the rates specified should be done only if extra rows provided are not sufficient. If need be, you may please add extra rows.

8. All the figures to be rounded off to the nearest rupee.

9. Please ensure that return is signed by the Authorised Signatory and the name and designation of the Signatory is indicated.

10. The following are the detailed instructions for filling in information in each of the boxes

Box No.	Particulars
5(a)	Gross turnover of sales including taxes (whether recovered separately or otherwise) as well as turnover of non-sales transaction like value of branch/consignment transfers, job work charges etc.
5(b)	Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount.
5(c)	Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above) whether recovered separately or included in sale price.
5(d)	Value of branch transfers within the State to be shown only if you are filing separate returns for the place of business from where stock transfers are effected and the place of business to which the goods are dispatched on stock transfer basis
5(e)	Deduction u/s 8(1) should be inter-State sales, sales outside the State and sales in the course of import and export falling u/s 3, 4 and 5 of the CST Act, 1956 and CST amount whether recovered separately or included in sale price. Value of inter-State branch/consignment transfers should also be included Turnover of export sales u/s 5(1) and 5(3) of the CST Act, 1956 included in Box 5(e) in turnover of sales u/s 8(1) to be shown separately. Turnover of sales in the course of import u/s 5(2) of the CST Act, 1956 included in Box 5(e) in turnover of sales u/s 8(1) to be shown separately.
5(f)	Sales of tax-free goods specified in Schedule A
5(g)	Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and shown in Box 5(e)
5(h)	Job works charges which are in the nature of labour charges only
5(i)	Other reductions/deductions in the nature of non-taxable charges, such as, labour charges and other allowable reductions, such as, reduction as per Rule 57(2) in respect of resales of goods originally manufactured by an unit under the exemption mode of the Package Scheme of Incentives
6	Total of turnover of sales liable to tax should be equal to amount shown in Box 5(j)
6A	Sales tax collected in excess of the amount tax payable would be the difference in tax amount shown in 5(c) and total of tax amount shown in Box 6
7(a)	Turnover of purchases should also include value of branch/ consignment transfers received and job work charges
7(b)	Value of Goods Returned (inclusive of tax), including reduction of purchase price on account of rate of difference and discount.
7((l)	Other allowable deductions include non-taxable charges, such as, labour charges, etc.
7(m)	Balance amount of purchases of taxable goods from registered dealers under MVAT Act, and are eligible for set-off
8	Total of tax rate-wise analysis of within the State purchases from registered dealers eligible for set-off should be equal to Box 7(m)
9(a)	Purchase value and tax amount should be equal to the amount shown in Box 8
9(b)	Reduction in the amount of set-off under rules 53(1) and 53 (2) in respect of Sch. B, C. D & E goods.
9(c)	Reduction in the amount of set-off under any other sub-rule of Rule 53.
9(d)	Adjustment to set-off claimed short in earlier return.
9(e)	Adjustment to set-off claimed in excess in earlier return
10A(a)	Set-off available to be shown in Box 9(f)
10A(b)	Excess brought forward should be equal to the excess carried forward in the previous return.
10A(c)	Amount already paid along with Chalan Form 210 or Original of Fresh Returns. The details of such chalan should be mentioned in Box 10E
10A(d)	In case of dealers filing multiple returns (Form 231 and Form 234) for any place or constituents of business, then Excess Credit if any, as per Form 234, to be adjusted against the liability as per Form 231
10A(e)	Adjustment of ET paid if any under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
10A(f)	Amount adjusted should be supported by Refund Adjustment Order. The details of Refund Orders should be mentioned in Box 10F
10B(a)	This amount is amount of Sales Tax payable as per Box 6
10B(b)	In case of dealers filing multiple returns (Form 231 and Form 234) for any place or constituents of business, then Tax liability as per Form 234, to be adjusted against the Excess Credit if any as per Form 231.
10B(c)	Adjustment of CST payable as per return for this period to be adjusted against the Excess Credit if any as per Form 231
10B(d)	Adjustment of ET payable as per return for this period to be adjusted against the Excess Credit if any as per Form 231
10B(e)	This is the amount of Interest Payable in respect of delayed payments. This also includes the amount of interest already paid and included in the payments in Box 10A(C)
10B(f)	This is the Amount of Excess Credit arrived at after making adjustments with Credit under Box 10(A) against payments under Box (a to e)
10B(g)	This is the Amount of Tax and Interest payable which is arrived at after making adjustments with Credit under Box 10(A) against payments under Box 10B(a to e)
10C(a)	Excess credit [out of Box 10B(f)] to be carried over to subsequent return within the same financial year. The refund is claimed.
10C(b)	Excess credit [out of Box 10B(f) less Box 10C(a)] to be claimed as refund. Refund can be claimed in each of the return by an exporter effecting sales under section 5(1)/5(3) of the CST Act, 1956, 100% EOU, STP, SEZ or EHTP Unit and PSI Units. Other dealers to claim refund March return. Refund cannot be carried over to subsequent year.
10D(a)	This is total amount payable including Tax and Interest as per Box 10B(g)
10D(b) and (c)	Amount paid along with Return-cum-Chalan in case of Original return to be mentioned in Box 10D(b) and amount paid along with Chalan Form 210 in respect of Tax liability as per Revised/Fresh return should be mentioned in Box 10D(c).

FORM - 231

Return under M.V.A.T.Act, 2002 and Rule 17, 18 and 45

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

Holding CST RC Please tick

Separate Return Code

2. Personal Information	Name of Dealer
	Address	BLOCK/FLAT		Name of Premise/Building/Village
		STREET/ROAD		Area/Locality
		CITY	District			Pin Code
		Location of Sales Tax office having jurisdiction over place of business			E_mail id of Dealer
					Telephone No.

3.	Type of Return (tick appropriate)	Original	Fresh		Revised
3.	Periodicity of Return (tick appropriate)	Monthly	Quarterly		Six-monthly
	Newly registered dealers filling First return.			First Return (Tick, if applicable)
	In Case of Cancellation of RC for the period ending with the date of cancellation			Last Return (Tick, if applicable)

Period Covered by Return

From

Date

Month

Year

Date

Month

Year

5 Computati on of net turnover of sales liable to tax		Particulars	Amount (Rs.)
	a)	Gross turnover of sales including, taxes as well as turnover of non sales transactions like value of branch/consignment transfers, job work charges etc.
	b)	Less :- Value, inclusive of sales tax, of Goods Returned including reduction of sales price on account of rate diffrence and discount.
	c)	Less :- Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above)
	d)	Less :- Value of branch/consignment transfers within the State
	e)	Less :- Sales u/s 8(1) i.e. Interstate Sales including central sales tax and value of branch/consignment transfer outside the State
		Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box (e)
		Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box (e)
	f)	Less :- Sales of tax-free goods specified in Schedule A
	g)	Less : Sales of taxable goods fully exempted u/s. 41 and u/s. 8 other than sales under section 8(1) and covered in box 5(e)
	h)	Less :- Job work charges
	i)	Less :- Other allowable reductions / deductions
	j)	Total turnover of Sales liable to tax [a-(b+c+d+e+f+g+h+i)]

6 Computation of sales tax payable under the MVAT Act

Rate of tax

Turnover of sales liable to tax (Rs.)

12.50%

Total

Sales Tax collected in excess of the amount of tax payable

7. Computation of Turnover of purchases eligible for set-off

Particular

Amount (Rs.)

Total turnover of purchases including taxes, value of branch/ consignment transfers received and job work charges

Less :- Value, inclusive of tax, of Goods Returned including reduction of purchase price on account of rate difference and discount.

Less :- Imports (High seas purchses)

Less :- Imports (Direct imports)

Less: Inter-State purchases (excluding purchases against certificate in Form 'H')

(e1)

Less : Purchases of taxable goods (either local or inter-State) against certificate in Form 'H'

Less :- Inter-State branch / consignment transfers received

Less :- Within the State branch / consignment transfers received

Less :- Within the State purchases of taxable goods from unregistered dealers

Less :- Within the State purchases of taxable goods from registered dealers not eligible for set-off

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)

Less :- Within the State purchases of tax-free goods specified in schedule A

Less :- Other allowable deductions / reductions

Balance: Within the state purchases of taxable goods from registered dealers eligible to set-off [a-(b+c+d+e+e1+f+g+h+i+j+k+l)]

7A. Computation of purchase tax payable on the purchases effected during this period or previous periods.	Rate of tax	Turnover of purchases liable to tax (Rs.)	Tax Amount (Rs.)
(a)
(b)
(c)
(d)
(e)
	Total

8. Tax Rate-wise break-up of within State purchases from registered and unregistered dealers eligible for set-off as per box 7(m) and 7A

Rate of tax

Net Turnover of purchases (Rs.)

Tax Amount (Rs.)

12.50%

4.00%

Total

9. Computation on 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
	b)	Less :- Reduction in the amount of set-off u/r 53(1) the purchase price of (Sch C, D, & E) goods)
	b)	Less :- Reduction in the amount of set-off u/r 53(2) of the purchase price of (Sch B) goods
	c)	Less :- Reduction in the amount of set-off under any other sub rule of Rule 53
	d)	Add :- Adjustment to set-off claimed short in earlier return
	e)	Less :- Adjustment to excess set-off claimed in earlier return
	f)	Set-off available for the period of this return [a-(b+c-d+e)]
10. Computation for Tax payable along with return

	Particulars		Amount (Rs.)
A. Aggregate of credit available for the tax period	a)	Set off available as per Box 9(f)
	b)	Excess credit brought forward from previous return
	c)	Amount already paid (Details to be entered in Box 10E)
	d)	Excess Credit if any, as per Form 234, to be adjusted against the liability as per Form 231
	e)	Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987;
	(e1)	Amount of tax collected at source u/s. 31A
	f)	Refund adjustment order No. (Details so be entered in Box 14 F)
	g)	Total available credit (a+b+c+d+e+e1+f)
B Sales Tax Payable and adjustment of CST/ET payable against available credit	a)	sales tax payable as per box (6) + purchase tax payable as per box (7A)
	b)	Adjustment of MVAT payable, if any as per Return Form 234 against the excess credit as per Form 231.
	c)	Adjustment towards CST payable as per return for this period
	d)	Adjustment of ET payable under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987
	e)	Amount of Sales Tax collected in excess of the amount of Sales Tax payable, if any (as per Box 6A)
	f)	Interest Payable
	(f1)	Late Fee payable
	g)	Balance: Excess Credit = [10A(g)] - [10B(a) + 10B(b) + 10B(c) + 10B(d) +10B(e) + 10B(f) + 10B(f1)]
	h)	Balance Amount payable = [10B(a) + 10B(b) + 10B(c) + 10B(d) + 10B(e) + 10B(f) + 10B(f1)] - [10A(g)]
C Utilisation of Excess Credit	a)	Excess credit carried forward to subsequent return
	b)	Excess credit claimed as refund in this return (Box10 B(f)- Box10 c(a))
D Tax payable with return-cum-chalan	a)	Total Amount payable as per Box 10B(g)
	b)	Amount paid along with return-cum-chalan
	c)	Amount paid as per Revised /Fresh return

E. Details of Amount paid along with this return and or Amount Already Paid
Chalan / CIN No.	Amount (Rs.)	Date of Payment	Bank Name	Branch Name










Total
F. Details of RAO

RAO No.	Amount Adjusted (Rs.)	Date of RAO





Total

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

Date of Filing of Return

Date

Month

Year

Place

Name of Authorised Person		Signature of Tax payer or Authorised signatory
Designation
E_mail_id	Phone No.

Chalan/CIN No.

Date of Entry

Date

Month

Year

Space for Bank's / Treasury's Stamp

Treasury Accountant/Treasury Officer/Agent/Manager's Signature