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Maharashtra Value Added Tax Rules, 2005 FORMS
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FORM - 234

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).
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.
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 In case you are availing incentives under more than one EC, please give deatails of each of the COE. Details of benefits availed to be given separately for each EC in Box 13, 14 and 15
8(a) Gross turnover of sales to include tax whether recovered separately or otherwise and job work charges. Value of branch transfers, consignment transfers to include branch transfer's within the State also.
8(b) Gross turnover of sales including taxes, shown in separate return in Form 233.
8(c) Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above) whether recovered separately or included in sale price.
8(d) Value of goods return (inclusive of sales tax) including reduction of sales price on account of rate difference and discount.
8(e) Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d) above) whether recovered separately or included in sale price.
8(f) 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.
8(g) 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, 5 of the C.S.T. Act, 1956 and C.S.T. 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 C.S.T. Act, 1956 included in Box 5(g) in turnover of sales in the course of import u/s. 5(2) of the C.S.T. Act, 1956 included in Box 5(g) in turnover of sales u/s. 8(1) to be shown separately.
8(h) Sales of tax-free goods specified in Schedule A.
8(i) Sales of PSI manufactured goods fully exempted from tax u/s. 8(4) other than sales u/s. 8(1) and shown in Box 8(g).
8(j) Sales of taxable goods fully exempted u/s. 8 other than sales u/s. 8(1) and 8(4) and shown in Box 8(g).
8(k) Job works charges which are in the nature of labour charges only.
8(l) 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.
9 Tax percentage-wise break-up of net turnover of sales and tax payable. Total of net turnover of sales should be equal to amount shown in Box 8(m).
9A Sales tax collected in excess of the amount tax payable would be the difference in tax amount shown in 8(d) and total of tax amount shown in Box 9
10(a) Turnover of purchases should also include value of branch/ consignment transfers received and job work charges.
10(n) 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 12(d).
11 Total of tax rate-wise analysis of within the State purchases from registered dealers eligible for set-off should be equal to Box 10(o).
12(a) Purchase value and tax amount should be equal to the amount shown in Box 11.
12(b) Tax amount should be equal to 3% or 1% of the purchase price, as the case may be.
12(c) Other reductions under various rules.
12(d) Adjustment to set-off claimed in earlier return can be on account of supplementary bills or debit notes received from suppliers or on account of variation of the basis adopted for computation of admissible set-off.
12(e) Adjustment of 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.
12(f) Set-off available to be shown in Box 13A(a).
13A(b) Excess brought forward should be equal to the amount of excess carried forward in the return for the prior period.
13A(c) Amount already paid should be supported by tax paid challan (Please do not attach tax paid challan along with the returns).
13A(d) In case of dealers filing multiple returns for any place or constituents of business, then excess credit if any, as per Form 233 to be adjusted against the liability as per Form 234.
13A(e) Adjustment of ET paid if any under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.
13A(f) Amount adjusted should be supported by Refund Adjustment Order. The details of Refund Orders should be mentioned in 13f.
13B(a) This amount is amount of Sales Tax payable as per Box 9(III)
13B(d) In case of dealers filing multiple returns, (Form 233 and 234 for any place or constituents of business, then Excess Credit if any, as per Form 233, to be adjusted against the liability as per Form 234.
13B(e) Adjustment of CST payable as per return for this period to be adjusted against the Excess Credit if any as per Form 224.
13B(f) Adjustment of ET payable as per return for this period to be adjusted against the Excess Credit if any as per Form 224.
13B(g) This is the amount of interest payable in respect of delayed payments. This also includes the amount of interest paid and included in the payments in Box 13A(c).
13B(h) This is the amount of Excess Credit arrived at after making adjustment with credit under Box 13(A) against payments under Box 13B (c to g).
13B(i) This is the amount of tax and interest payable which is arrived at after making adjustments with credit under Box 13A against payments under Box 13B (c to g).
13C(a) Excess credit (out of Box 13B(h) to be carried over to subsequent return within the same financial year. The refund is claimed.
13C(b) Excess credit [out of Box 13B(h) less Box 13C(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 C.S.T. 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.
13D(a) This is total amount payable including Tax and interest as per Box 13B(i).
13D(b) Amount paid along with Return-cum challan in case of original return and (c) to be mentioned in Box 13D(b) and amount paid along with challan Form 210 in respect of Tax liability as per Revised/fresh return should be mentioned in 13D(c).
14 to 16 Details of benefits availed to be given separately for each COE.

FORM - 234

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

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

 

 

Type of Return (tick appropriate)   Original   Fresh   Revised  
Periodicity of Return (tick appropriate)   Monthly   Quarterly   Six-monthly  
3

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)  

4

Period Covered by Return From Date Month Year   To Date Month Year
                       

5   Eligibility Certificate (EC) No. Certificate of Entitlement (COE) No.
  a)    
  b)    
  c)    

6 Mode of incentive(Please Select whichever is applicable Exemption   Deferement  
7 Type of Unit (Please select whichever is applicable) New Unit   Expansion Unit  
 

8 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 :- Gross turnover of sales including 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 233  
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 :- Value of Goods Return (inclusive of tax), including reduction of sales price on account of rate diffrence and discount.  
e) Less : Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d) above)  
f) Less :- Value of Branch Transferes /Consignment transfers within the State  
g) Less :- Sales u/s 8(1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports, exports and value of Branch Transfers/ Consignment transfers outside the State  
  Turnover of export sales u/s8(1) and 5(3) of the CST Act 1956 included in Box 8(g)    
  Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box 8(g)    
h) Less :- Sales of tax-free goods specified in Schedule A  
i) Less :- Sales of taxable goods fully exempted u/s. 8(4) other than sales under section 8(1) and shown in Box 8(g)  
j) Less : Sales of taxable goods fully exempted u/s. 41 and u/s. 8 other than sales under section 8(1) and 8(4) covered in box 8(g)

  
k) Less :- Job work charges,  
l) Less :- Other allowable reductions / deductions  
m) Total turnover of Sales liable to tax [c]-[(d+e+f+g+h+i+j+k+l)]  
 

9 Computation of Sales Tax payable under the MVAT Act

   I Turnover of Sales eligible for incentive (Deferment of tax)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) Tax Amount (Rs.) 
a) 12.5%    
b) 4%    
c)      
d)      
e) Sub Total-A     
II Other Sales
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) Tax Amount (Rs.) 
a) 12.5%    
b) 4%    
c)      
d)   Sub Total-B    
III Total -(A+B)    
9A   Sales Tax collected in excess of the amount of tax payable  
 
10. Computation of Turnover of purchases eligible for set-off

  Particular Amount (Rs.)
a) Total turnover of purchases including taxes, value of branch/ consignment transfers received and job work charges  
b) Less :- 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 seperate return in Form 223  
c) Balance Turnover of Purchases (a-b)  
d) Less :- Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate differece and discount  
e) Less :- Imports (High Seas purchases)  
f) Imports (Direct imports)  
g) Less : Inter-State purchases (excluding purchases against certificate in Form 'H');  
(g1) Less : Purchases of taxable goods (either local or inter-State) against certificate in Form 'H'  
h) Less :- Inter-State Branch Transfer, consignment transfers received  
i) Less :- Within the State Branch transfer, consignment transfers received  
j) Less :- Within the State purchases of taxable goods from un-registered dealers  
k) Less :- Purchases of taxable goods from registered dealers under MVAT Act, and which are not eligible for set-off  
l) 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)  
m) Less :- Within the State purchases of tax-free goods specified in schedule A  
n) Less :- Other allowable deductions / reductions  
o) Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c-(d+e+f+g+g1+h+i+j+k+l+m+n)]  
 
10A. 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    
11. Tax Rate-wise break-up of within State purchases from registered and unregistered dealers eligible for set-off or refund as per Box 10(o) and Box 10A

   Rate of tax Net Turnover of purchases (Rs.) Tax Amount (Rs.)
a) 12.5%    
b) 4.00%    
c)      
d)      
e)      
Total    
 

12. Computation on of refund/ 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 refund/set-off as per Box 11    
b) Less :- Reduction in the amount of refund/set-off u/r 53(1) of the purchase price of (Sch C, D, & E) goods)    
  Less :- Reduction in the amount of refund/set-off u/r 53(2) of the purchase price of (Sch B, C, D, & E) goods    
c) Less :- Reduction in the amount of refund/set-off under any other sub rule of Rule 53    
d) Add :- Adjustment to refund/set-off claimed short in earlier return    
e) Less :- Adjustment to excess refund/ set-off claimed in earlier return    
f) refund/ Set-off available for the period of this return [a-(b+c-d+e)]   0
g) Amount of refund relating to raw materials for use in manufacture of goods eligible for incentives    
h) Amount of set-off relating to other purchases (f-g)    
 
13. Computation for Tax payable along with return

  Particulars Amount (Rs.)
A. Aggregate of credit available for the tax period

a) Refund/Set off available as per Box 12(f)  
b) Excess credit brought forward from previous return  
c) Amount already paid (Details to be entered in Box 13E)  
d) Excess Credit if any, as per Form 233, to be adjusted against the liability as per Form 234  
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 13 F)  
g) 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 9(III) + Purchase tax payable as per Box 10A  
b) Less : Sales Tax deffered (Tax Amount as per box 9(I)(e)  
c) Balance :- Sales Tax Payable on non eligible sales (Tax Amount as per box 9(II)(e)) (Box (a) - Box (b))  
d) Adjustment of MVAT payable, if any as per Return Form 233 against the excess credit as per Form 234.  
e) Adjustment towards CST payable as per return for this period

  
f) Adjustment of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 and Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987  
g) Interest Payable  
h) Amount of Sales Tax collected in excess of the amount of Sales Tax payable, if any  
(hi) Late fee payable  
i) Balance: Excess Credit = [13A(g)] - [(13B(c) + 13B(d) + 13B(e) + 13B(f) + 13B(g) + 13B(h) + 13B(h1))]  
  j) Balance Amount payable = [13B(c) + 13B(d) + 13B(e) + 13B(f) + 13B(g) + 13B(h) + 13B(h1)] - [13A(g)]  
C Utilisation of Excess Credit

a) Excess credit carried forward to subsequent return  
b) Excess credit claimed as refund in this return (Box13 B(h)-14 B(a))  
D Tax payable with return-cum-chalan

a) Total Amount payable as per Box 13B(i)  
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    
 

  14 Details of benefits availed under the package Scheme of Incentives

 COE No.  

 

Eligible Period From      To  
A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)A.
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d)      
e) Sub-Total    
B Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(b)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d) Sub-Total    
C Total    
D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax Amount (deferrable) (Rs.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) Less : Amount of CQB / Tax deferment for the period of this return as per Box 14 C or 14 D(c), as the case may be  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 For this period.  
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d)]  
15 Details of benefits availed under the package Scheme of Incentives)

 

 

 

 

 

 

 

 

 

 

 

 

COE No.   Eligibility Period From   To  
A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d) Sub-Total    
B Calculation of Comulative Quantum of Benifits (CQB) u/r 78(2)(b)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d) Sub-Total    
C Total    
D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax Amount (deferrable) (Rs.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) Less : Amount of CQB / Tax deferment for the period of this return as per Box 14 C or 14 D(c), as the case may be  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.  
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]  
16 Details of benefits availed under the package Scheme of Incentives)

COE No.   Eligibility Period From   To  
A Calculation of Cumulative Quantum of Benefits (CQB) u/r 78(2)(a)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d) Sub-Total    
B Calculation of Comulative Quantum of Benifits (CQB) u/r 78(2)(b)
  Rate of tax Turnover of sales of eligible goods liable to tax (Rs.) CQB Amount (Rs.)
a) 12.5%    
b) 4%    
c)      
d) Sub-Total    
C Total  
D Calculation of deferment benefit u/r 81
  Particulars Turnover of sales of eligible goods liable to tax (Rs.) Tax Amount (deferrable) (Rs.)
a) Amount of MVAT payable    
b) Amount of CST payable    
c) Total amount of tax deferred (a+b)    
E Status of CQB u/r 78 / Tax deferment u/r 81
a) Sanctioned monetary ceiling  
b) Opening balance of the monitory ceiling at the beginning of the period for which the return is filed  
c) Less : Amount of CQB / Tax deferment for the period of this return as per Box 14 C or 14 D(c), as the case may be  
d) Less : Amount of Refund claimed as per Rule 79(2)  
e) Less : Benefit of Luxury Tax claimed for TIS under Luxury Tax Act, 1987 for this period.  
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. [(b)-(c+d+e)]  
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