Maharashtra Value Added Tax Rules, 2005 FORMS
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FORM - 232

The following instructions may please be noted before filling the return

1. Please use the correct return form. This return form is for 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),

2. Other return forms are as follows:

Form No.	To Be Used By
231	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.
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 MVAT Act, 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 Sales 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
6(a)	Retailers - Turnover of all sales including sales of tax-free goods during the tax period
6(b)	Class of goods excluded from the scheme are: (1) Foreign liquor, Country liquor and liquor imported in India, (2) Drugs covered by Entry C 29 and (3) Motor Spirits notified under section 41(4)
6(c)	Allowable reductions/deductions are - Turnover of purchases including turnover of purchases of taxfree goods and tax paid on purchases Amount of every credit received from any vendor whether or not such credit is in respect of any goods purchased
7(a)	Restaurants, Clubs, Caterers etc. - Total turnover of sales without any deduction liable to tax
8(a)	Bakers - Total turnover of sales without any deduction liable to tax
9(a)	Second hand motor vehicle dealers - Total turnover of sales
9(b)	Allowable reduction - 85% of total turnover of sales 11 Total of net turnover of sales should be equal to amount shown in Box 10
12(a)	Total Turnover of purchases including taxes, value of branch/ consignment transfers received and job work charges
12(b)	Value, inclusive of sales tax, of Goods Returned including reduction of sale price on account of rate differences and discount
12(l)	Other allowable deductions include non-taxable charges such as, labour charges, value of purchases return during the period.
12(m)	Balance amount of within purchases of taxable goods from registered dealers eligible for set-off.
13	Total of tax rate wise analysis of within the State purchases from registered dealers eligible for set-off should be equal to Box 12(m)
14(a)	Purchases value and tax amount should be equal to the amount shown in Box 13.
14(b)	Reduction in the amount of set-off under rule 53(1) and 53(2) in respect of Scheudle B, C, D and E goods.
14(c)	Reduction in the amount of set-off under any other sub-rule of Rule 53.
14(d)	Adjustment to set-off claimed short in earlier return.
14(e)	Adjustment to excess set-offf claimed in earlier return
15A(a)	Set-off availabel as per Box 14(f)
15A(b)	Excess crdit brought forward from previous return
15A(c)	Excess brought forward should be equal to the amount of excess carried forward in the preivous return.
15A(d)	Adjustment of ET paid if any under Maharasthtra Tax on Entry of Goods into Local Areas Act, 2002
15A(e)	Refund adjustment should be supported by Refund Adjustment Order, the details of Refund Orders should be mentioned in Box 15(f)
15B(a)	This amount is amount of sales tax payable as per Box 11.
15B(b)	Adjustment of CST payable as per return for this period to be adjusted against the Excess Credit if any as per Form 231.
15B(c)	Adjustment of ET payable as per return for this period to be adjusted against the Excess Credit if any as per Form 232.
15B(d)	This is the amount of interest payable in repsect of delayed payments. his also include the amount of interest already paid and included in the payments in Box 15E.
15B(e)	This is the amount of Excess Credit arrived at after making adjustments with Credut under Box 15(A) against payments under Box 15B (a to d)
15B(f)	This is amount of tax and interest payable which is arrived at after making adjustments with credit under Box 15A against payment under Box 15B (a to d)
15C(a)	Excess credit [out of Box 15B(e)] to be carried over to subsequent return within the same financial year. The refund is claimed.
15C(b)	Excess credit [out of Box 15B(e) less 15(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 in March return. Refund cannot be carried over to subsequent year.
15D(a)	This is total amount payable including Tax and Interest as per Box 15B(f)
15D(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 15D(c)

FORM - 232

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

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

Holding CST

Separate

2. Personal Information

Name of the Dealer

Address

FLAT / BLOCK

Name of Premise/Building/Village

ROAD / STREET

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

Class of Composition dealer (Please Select one or more box, as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicle dealer

6.	Retailer
	a)	Total turnover of sales
	b)	Less :- Turnover of sales of goods excluded from the Composition Scheme
	c)	Less :- Allowable reductions/deductions
	d)	Net turnover of sales liable to tax under composition option [a-b-c]
7	Restaurant, Club, Caterers etc.
	a)	Total turnover of sales.
8	Baker
	a)	Total turnover of sales
9	Second hand motor vehicles dealer
	a)	Total turnover of Sales
	b)	Less: Allowable reductions / deductions
	c)	Net turnover of sales, liable to tax under composition option (a-b)
10	Net turnover of sales liable to tax under composition [6(d)+7(a)+8(a)+9(c)]

11 Computation of tax payable		Rate of Tax	Net Turnover of sales liable to tax (Rs.)	Tax Amount (Rs.)
	a)	4%
	b)	5%
	c)	8%
	d)
	e)
	f)
	g)
	Total

12. Turnover of purchases eligible for set-off	a)	Total turnover of purchases including taxes, value of branch/ consignment transfers received and job work charges
	b)	Less :- Value, inclusive of tax, of Goods Returned including reduction of purchase price on account of rate difference and discount.
	c)	Less :- Imports (High seas purchses)
	d)	Less :- Imports (Direct imports)
	e)	Less :- Inter-State purchases
	f)	Less :- Inter-State branch / Consignment transfers received
	g)	Less :- Within the State branch/ consignment transfer received
	h)	Less :- Within the State purchases of taxable goods from unregistered dealers
	i)	Less :- Within the State purchases of taxable goods from registered dealers not eligible for set-off
	j)	Less :- Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases under section 8(1)
	k)	Less :- Within the State purchases of tax-free goods specified in schedule A
	l)	Less :- Other allowable deductions / reductions
	m)	Balance : within the State purchase of taxable goods from registered dealers eligible for set-off {a-(b+c+d+e+f+g+h+i+j+k+l)]

13. Tax Rate wise breakup of within state purchase from registered dealers eligible for set-off as per box 12(m)		Rate of tax	Net Turnover of purchases (Rs.)	Tax Amount (Rs.)
	a)	4%
	b)	12.5%
	c)	1%
	d)
	e)
	Total

14. 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 13
	b)	Less :- Reduction in the amount of set-off u/r 53(1) of the purchase price of (Sch C, D, & E) goods)
		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)]
15. 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 14(f)
	b)	Excess credit brought forward from previous return
	c)	Amount already paid (Details to be entered in Box 15E)
	d)	Adjustment of ET paid under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
	e)	Refund adjustment order No. (Details so be entered in Box 15 F)
	f)	Total available credit (a+b+c+d+e)
B Sales Tax Payable and adjustment of CST/ET payable against available credit	a)	Sales Tax Payable as per box 11
	b)	Adjustment towards CST payable as per return for this periof
	c)	Adjustment of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987
	d)	Interest Payable
	(d1)	Late Fee payable
	e)	Balance: Excess Credit = [15A(f)]-[15B(a) + 15B(b) + 15B(c)+15B(d) + 15B(d1]
	f)	Balance Amount payable = [15B(a) + 15B(b) + 15B(c) + 15B(d) + 15B(d1)] - [15A(f)]
C Utilisation of Excess Credit	a)	Excess credit carried forward to subsequent return
	b)	Excess credit claimed as refund in this return (Box(15 B(f)- Box15 c(a))
D Tax payable with return-cum-chalan	a)	Total Amount payable as per Box 15B(f)
	b)	Amount paid along with return-cum-chalan
	c)	Amount paid as per Revised /Fresh return
	Chalan/CIN No.		Date

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 15 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