Maharashtra Value Added Tax Rules, 2005 FORMS
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Body

FORM - 233

The following instructions may please be noted before filling the return

1. Please use the correct return form. This return form is for VAT dealers who are also in the business of executing works contract, leasing 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.
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).
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 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
5	Composition schemes are for Retailers, Restaurants/Clubs/Caterers, Bakers and Second hand car dealers. Work Contractor opting to pay tax under composition option to indicate so in the first box
6(a)	Gross turnover of sales including taxes (whether recovered separately or otherwise) as well as turnober of non-sales transactions like value of branch/consignment transfers, job work charges etc.
6(b)	Value of the goods return (inclusive of Sales Tax), including reduction of sales price on account of rate difference and discount
6(c)	Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above) whether recovered separtely or included in sale price
6(d)	Gross receipts on account of sales under composition schemes other than works contracts under composition option.
6(e)	Gross receipts including sales (excluding taxes) on account of on-going contract where tax liability has been discharged as per provisions of the 'Earlier Law'' (on going works contract means contract entered into prior to 1-4-2005 and the execution of the said contract has been continued after 1-4-2005)
6(f)	Gross receipts including sales (excluding taxes) on account of on-going leasing contracts where tax liability has been discharged as per provisions of the 'Earlier Law'. (On going leasing contract means contracts where the transfer of right to use any goods has been effected prior to 1-4-2005 and where sale price is due and payable after 1-4-2005).
6(g)	Net turnober of sales including, taxes as well as turnover of non-sales transactions like branch/consignment transfers and job work charges etc.
6(h)	Net Tax amount (Tax included in sales shown in (a) above less tax included in (b) above) whether recovered separetely or included in sale price
6(i)	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.
6(j)	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 and CST amount whether recovered separtely or included in sale price. Value of inter-State branch/consignment transfers should also be included.
6(k)	Non-taxable labour and other charges/expenses as provided in Rule 58 for execution of works contract - applicable only if tax is paid under non-composition option
6(l)	Amount paid by way of price for sub-contract - applicable only where the contractor has opted for composition. Value of contract executed by the sub-contractor/principal contractor which is exempted from tax against Form 408/409 to be shown in Box 6(m). Similar exemption in respect of on-going contracts to be shown in Part C.
6(p)	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, value of goods returned and amount of deposit refunded within the prescirbed peirod and the amount of deposit (turnover of second and subsequent sales of Druges covered by Schedule/Entry C 29 on which sales tax has been paid by the first seller)
7B(a)	Retailers - Turnover of all sales including sales of tax-free goods during the tax period
7B(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)
7B(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
7C(a)	Restaurants, Clubs, Caterers etc. - Total turnover of sales without any deduction liable to tax
7D(a)	Bakers - Total turnover of sales without any deduction liable to tax
7E(a)	Second hand motor vehicle dealers - Total turnover of sales 7E(b) Allowable reduction = 85% of total of sales
8(b)	Exempted sales under the 'Earlier Law' are - - Sales to State Governments - Sales to Diplomatic Authorities - Sales to SEZ developeres or SEZ Units - Sales by principal sub-contractors/contractor against Form XXXI/XXXII
8(c)	Allowablve deduction u/s 6 of the 'Earlier Law' are - - Turnover of sales of declared goods purchased from dealers registered under the BST Act or Purchase Tax (PT) paid goods purchased from un-registered dealers (URD), which are used in the same form without doing anything which amounts to manufacture
8(d)	Allowable dedutions u/s 6(A) of the 'Earlier Law' are - - Goods covered by Schedule A of the BST Act, 1959 - Goods which are totally and unconditionally exempted under notification u/s 41 of the BST Act, 1959 - Goods purchased from RD under the BST Act, 1959. - Goods purchased from URD on which PT has been paid under BST Act
9(b)	Sales exempted under the 'Earlier Law' are - - Sales to certified SEZ
10	Total of net turnover of sales should be equal to amount shown in Box No. 6(q) + 7(F) + 8(e) + 9(c)
10A	Sales tax collected in excess of the amount tax payable would be the difference in tax amount shown in 6(h) and total of tax amount shown in Box 10
11(a)	Turnover of purchases should also include value of branch/ consignment transfers received and job work charges
11(i)	In addition to other purchases not eligible for set-off, in respect of compostiion dealers purchases not eligible for set-off would include the following - - In respect of Retailers, Restaurants/Caterers and Bakers - purchases corresponding to any class of goods which are sold or resold or used in packing of goods under the composition scheme - In respect of second-hand motor vehicles dealers - purchcases of second hand motor vehicles which are sold or resold under composition scheme
11(l)	Other allowable deductions include non-taxable charges, such as, labour charges, value of purchases return during the period. Adjustment of set-off on account of purchases return to be shown in 13(e)
12	Total of tax rate-wise analysis of within the State purchases from registered dealer eligible for set-off should be equal to Box 11(m)
13(a)	Purchase value and tax amount should be equal to the amount shown in Box 12.
13(b)	Tax amount should be equal to 3% or 1% of the purchase price, as the case may be.
13(c)	Other reductions under various rules, including set-off on purchases for use in execution of on-going works contract where tax liability has been discharged as per provisions of the 'Earlier Law'.
13(d)	Adjustment to set-off claimed in earlier return can be on account of supplementary bills or debt notes recieved from suppliers or on account of variation of the basis adopted for computation of admissible set-off.
13(e)	Adjustment to set-off claimed in earlier return can be on account of any of the contingencies given in Rule 53 of MVATR, 2005 including on account of purchases return during the period or on account of variation of the basis adopted for computation of admissible set-off.
13(f)	Set-off avaliable to be shown in Box 14A(a)
14A(b)	Excess brought forward should be equal to the amount of excess carried forward in the return for the previous period.
14A(c)	Amount already paid as per Box 14E.
14A(d)	In case of dealers filing multiple returns (Form 234 and Form 235) for any place or constitutents of business then Excess Credit if any, as per Form 235 to be adjusted against the liabliity as per Form 233
14A(e)	Adjustment of ET paid if any under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
14A(f)	Amount adjusted should be supported by Refund Adjustment Order, the details of Refund orders should be mentioned in Box 14F
14A(g)	Amount adjusted should be supported by WCT TDS Certificates. (Please do not attach WCT TDS Certificates with the return) 14B(a) This amount is amount of Sales Tax payable as per Box 10.
14B(b)	In case of dealers filing multiple returns for any place or constitutents of business, then tax liabiliy as per such returns, to be adjusted against the Excess Credit if any as per Form 233.
14B(c)	Adjustment of CST payable as per return for this period to be adjusted against the Excess Credit if any as per Form 233.
14B(d)	Adjustment of ET payable as per return for this period to be adjusted the Excess Credit if any as per Form 233.
14B(e)	This is the amount of interest payable in respect of delayed payments. This also includes the amount of interest already paid and include in the payments in Box 14E.
14B(f)	This is the amount of Excess Credit arrived at after making adjustments with Credit under Box 14A against payments under Box 14B (a to e)
14B(g)	This is the Amount of Tax and Interest payable which is arrived at after making adjustments with credit under box 14(a) against payments under Box 14B (a to e)
14C(a)	Excess credit [out of Box 14B(f)] to be carried over to subsequent return within the same financial year. The refund is claimed.
14C(b)	Excess credit [out of Box 14B(f) less Box 14C(a)] to claim 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.
14D(a)	This is total amount payable including Tax and Interest as per Box 14B(a)
14D(b) and (c)	Amount paid along with Return-cum-Chalan in case of Original return to be mentioned in Box 14D(b) and amount paid along with Chalan Form 210 in respect of Tax liability as per Revised/Fresh return should be mentioned in Box 14D(c)

FORM - 233

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

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
	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

6 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 of Goods Return (inclusive of tax), including reduction of sales price on account of rate diffrence and discount.
	c)	Balance :- turnover of sales including, taxes as well as turnover of non sales transactions like value of branch Transfer, Consignment transfer, job work charges etc ((a)-(b))
	d)	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)
	e)	Less : 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)
	f)	Less :- 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)
	g)	Less :- Net turnover of sales including, taxes, as well as turnover of non sales transactions like Branch Transferes/ Consignment transfers and job works charges, etc (c)-(d+e+f))	0
	h)	Less :- Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above)
	i)	Less :- Value of Branch Transferes /Consignment transfers within the State
	j)	Less : Sales u/s 8(1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports and value of Branch Transfers/ Consignment transfers outside the State
		Turnover of export sales u/s5(1) and 5(3) of the CST Act 1956 included in Box 6(j)
		Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box 6(j)
	k)	Non-taxable labour and other charges / expenses for execution of works
	l)	Amount paid by way of price for sub-contract
	m)	Less :- Sales of tax-free goods specified in Schedule A
	n)	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 6(j)	Retailer
	o)	Less :- Labour / Job work charges
	p)	Less :- Other allowable deductions, if any
	q)	Net turnover of Sales liable to tax [g]-[(h+i+j+k+l+m+n+o+p)]

7 (PART-B) Computation of net turnover of sales liable to tax under composition		Particulars	Amount (Rs.)
	A	Turnover of sales (excluding taxes/ under composition scheme(s) other than works contracts under composition option [same as 6(d)]
	B	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)]
	C	Restaurant, Club, Caterers
	a)	Total turnover of sales.
	D	Baker
	a)	Total turnover of sales
	E	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)
	F	Total net turnover of sales liable to tax under composition option [7(B)(d)+7(C)(a)+7(D)(a)+7(E)(c)]

8 (PART-C) Computation of net turnover of relating to on-going works contract liable to tax under section 6(1)(g) of		Particulars	Amount (Rs.)
	a)	Turnover of sales (excluding taxes) relating to on-going works contracts [same as Box 6(e)]
	b)	Less :- Turnover of sales exempted from tax
	c)	Less :- Deduction u/s. 6 of the 'Earlier Law'
	d)	Less :- Deduction u/s. 6(A) of the 'Earlier Law'
	e)	Net turnover of sales liable to tax/composition [a-(b+c+d)]

9 (PART-D) Computation of net turnover of sales relating to on-going leasing		Particulars	Amount (Rs.)
	a)	Turnover of sales (excluding taxes) relating to on-going works contracts [same as Box 6(e)]
	b)	Less :- Turnover of sales exempted from tax
	c)	Net turnover of sales liable to tax (a-b)

10 Computation of sales tax payable under the MVAT Act

Rate of tax

Turnover of sales liable to tax (Rs.)

12.50%

Total

10A

Sales Tax collected in excess of the amount of tax payable

11. 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 of Goods Return (inclusive of tax), 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 Transferes / consignment transfers received

Less :- Within the State Branch Transferes / Consignment Transfers received

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

Less :- purchases of taxable goods from registered dealers under MVAT Act, and which are not eligible for set-off

Less :- Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases under section 8(1)

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

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)

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

11A. 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

12. Tax Rate-wise break-up of within State purchases from registered dealers and unregistered dealers eligible for set-off as per box 11(m) and 11A

Rate of tax

Net Turnover of purchases (Rs.)

Tax Amount (Rs.)

12.50%

4.00%

Total

13. 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 12
	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 corresponding purchase price of (Sch B, C, D, & E) 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)]		0
14. 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 13(f)
	b)	Excess credit brought forward from previous return
	c)	Amount already paid (Details to be entered in Box 14E)
	d)	Excess Credit if any, as per Form 234 or Form 235, to be adjusted against the liability as per Form 233
	e)	Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 and Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 ";
	(e1)	Amount of tax collected at source u/s. 31A
	f)	Adjustment of Refund available as per the Refund adjustment order. (Details so be entered in Box 14 F)
	g)	Works contract Tax (WCT) TDS
	h)	Total available credit (a+b+c+d+e+f+g)
B Sales Tax Payable and adjustment of CST/ET payable against available credit	a)	Sales Tax payable as per box 10 + Purchase Tax payable as per box 11A
	b)	Adjustment of MVAT payable, if any as per Return Form 234 or Form 235 against the excess credit as per Form 233
	c)	Adjustment towards CST payable as per return for this period
	d)	Adjustment of ET payable 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)	Interest Payable
	f)	Amount of Sales Tax collected in excess of the amount of Sales Tax payable, if any (As per Box 10A)
	(f1)	Late fee payable
	g)	Balance: Excess Credit = [14A(h)] - E(14B(a) + 14B(b)+14B(c) + 14B(d) + 14B(e) + 14B(f) + 14B(f1))]
	h)	Balance Amount payable = [10B(a) + 10B(b) + 10B(c) + 10B(d) + 10B(e) + 10B(f) + 10B(f1)] - [10A(h)]
C Utilisation of Excess Credit	a)	Excess credit carried forward to subsequent return
	b)	Excess credit claimed as refund in this return (Box14 B(f)- Box14 c(a))
D Tax payable with return-cum-chalan	a)	Total Amount payable as per Box 14B(g)
	b)	Amount paid along with return-cum-chalan
	c)	Amount paid as per Revised /Fresh return
	Chalan/CIN No.		Date

E. Details of 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 14 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

5 Business activities

Execution of works contracts and ongoing works contract, including under composition

Leasing business

Part of the business activity under composition option (Please tick one or more box, as applicable)

Resaurant, Club, Caterer etc.

Second hand motor vehicles