The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
-

Body NOTIFICATION No.VAT/AMD-1009/IB/Adm-6 Dated 20th November, 2010.

In exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "Principal Rules") the Commissioner of Sales Tax, Maharashtra State hereby amends the Notification No.VAT/AMD-1009/IB/Adm-6 Dated 26th August, namely:-

In Form 704, appended to the principal Rules,-

1. for the Instructions, the following instructions shall be substituted, namely:-

1. This form is to be used in respect of all accounting periods starting on or after 1st April 2008.

2. This Audit Report is to be submitted by all the dealers to whom the provisions of Section 61 of the MVAT Act, 2002 apply. Non-filing of Audit Report within prescribed time is an offence.

3. only those documents which are required under the Audit report should be enclosed with this report.

4. This report is divided in three parts, which are as under:-

Sr. No.	Part	Particulars
A	Part-1	is related to verification and certification, computation of tax liability and recommendations to the dealer.
B	Part-2	is related to general information about the dealer under audit.
C	Part-3	is about the various schedules and Annexures.

Relevant Schedules applicable, as per type of return

Sr..	Type of Return filed	Relevant Schedule
A	Form 231	Schedule I
B	Form 232	Schedule II
C	Form 233	Schedule III
D	Form 234	Schedule IV
E	Form 235	Schedule V
F	Form III E (CST)	Schedule VI
G	Dealer filing different types of returns (as mentioned in Sr. No. A to F above)	Different combinations of Schedules as applicable depending upon the types of returns filed

5. Instructions for filling information in the return(s) remain applicable for respective items of the schedules. If, while filing returns, these instructions have not been followed, it should be ensured that they are followed while preparing the audit report. In other words use schedule as is applicable.

6. Fill the applicable portion of Part 1A, Part 1B and Part 1C. If Part 1A is filled then Part 1B and 1C should not be opted. In case Part 1B is opted then Part 1A and Part 1C should not be opted. In case Part 1C is opted then Part 1A and Part 1B should not be opted. If this instruction is not followed then the error message appears as "Please Check and Enter Box Nos. 1(A), 1(B), 1(C)".

7. Negative certification, if any is to be incorporated with reasons, at Sr. No. a to p. in Para-3 of Part-1 and should correspond to the relevant certificate. Further, the auditor's remarks are to be included at Para 5 of Part-1 and qualifications having the impact on the tax liability in brief. Wherever applicable.

8. Tax liability under the MVAT Act, 2002 and CST Act, 1956 should be computed respectively, in Table 2 and Table 3 of Part 1.

9. The Table 4 of Part-1 is for showing amount of Cumulative Quantum of Benefits (CQB) availed. This amount includes amount of CQB on account of refund claimed under rule 79(2) and under the Luxury Tax Act as per Box 10E, 11E and 12E of Schedule IV, respectively.

10. Where dealer is required to maintain the records about the sales, purchases, Imports and Exports under Central Excise Act, 194, the Customs Act, 1962 or under the State Excise Act, 1949 in such cases the Auditor should invariably correlate the details of sales, purchases, Imports and Exports disclosed under the said Acts and disclosed under MVAT Act, 2002 Any material difference noticed should be reported at Para 5 of Part-1 accordingly.

11. The Activity Codes are generally used to classify the commodities on the lines of the economic activities. It is published by International Standard Industries Classification. The same activity codes are adopted by the National Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 of Table-3. These Activity Codes are available at the Departments Wet-site i.e. Www.mahavat.gov.in

12. The difference between amount as per returns and amount as per Audit gets calculated in respective Schedules which are filled by the dealer.

13. In Annexure-A details of amount of tax paid as per returns / chalan under MVAT Act and interest paid u/s 30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.

14. In Annexure-B details of amount of tax paid as per returns / chalan and interest paid under Section 9(2A) of CST Act are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.

15. In Annexure-C details of TDS certificate received by the dealer are to be filled.

16. In Annexure-D details of TDS certificate issued by the dealer are to be filled.

17. In Annexure-E details of purchases on which the set-off is claimed by the dealer are to be filled. The details regarding set-off on capital assets, non-admissibility of set-off under Rule 54, reduction of set-off under Rule 53 etc. are to be filled in this annexure.

18. In Annexure-F Various financial ratios for the period under audit and other information are to be filled. If a dealer has multi state activities, then the ratios related to gross and net profit may be given for entire business of entity and other ratios should be given for the state activities.

19. In Annexure-G details about Declarations or certificates received under the CST Act, 1956 is to be filled. TIN of the Customer should be filled in applicable cases.

20. In Annexure-H details about wanting certificate in Form-H in respect of local sales to be filled. TIN of the Customer should be filled in applicable cases.

21. In Annexure-I details about wanting declarations under the C.S.T. Act, 1956 is to be filled. TIN of the Customer should be filled in applicable cases.

22. The tax liability as per Annexure-H and Annexure-I, if any, gets reflected in figure as per Audit in row (xiv) of table No.2 and row (xi) of table No.3 of para 4 of part 1.

23. In Annexure-J dealer-wise information of sales and purchases for the period under Audit is to be filed, It consist of Six Sections.

a) Section 1 is for filling the information of Customer wise sales.

b) Section 2 is for filling the information of Supplier wise purchases.

c) Section 3 is for filling the information of Customer wise Debit Notes and Credit Notes.

d) Section 4 is for filling the information of Supplier wise Debit Notes and Credit Notes.

e) In Section 3 and Section 4 figures with minus sign should be used in case of Credit notes and Debit Notes.

f) Section 5 is for filling the information of Customer wise transactions of direct exports and High seas sales under the CST Act, 1956

g) Section 6 is for filling the information about the purchases effected from outside the Maharashtra State (OMS). The information is so filled should be dealer wise and transaction type i.e. against Form-C, agaisnt E-I or E-II.

24. In Annexure-K determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and Loss Account, Trial Balance/ Sales and Purchase register.

25. A sheet is provided in the beginning by the name "Letter of Submission". It is provided for dealer's statement regarding submission of the Form- 704 and acceptance of Auditor's recommendations. It is to be submitted to the concerned authority along with the Acknowledgment of Audit Report in Form-704.

26. In case of Annexures, after pressing the button for validation only one error appears at a time. After correcting the same next error will appear. Errors in Annexure can be avoided if the rows in which information is to be filled are filled correctly and completely.

27. If the dealer has multi-state activities then Trial Balance in relation to the business Activities in Maharashtra should be attached.

28. Wherever prescribed documents are not made available to the auditor or same are insufficient and incomplete then the tax liability is to be computed as per the provisions of law.

29. An Acknowledgment will be generated in case of successful uploading of this Audit Report. It will show the Transaction Id and Date of uploading along with some other fields. The dealer is required to submit a print out of this Acknowledgment to the Deputy Commissioner, Desk Audit Cell, 5^th Floor, New Building, Vikrikar Bhavan, Mazgaon in case of Mumbai and in case of Places other than Mumbai to the Office of the Joint Commissioner of Sales Tax, VAT (ADM).

30. Unless the dealer submits signed Acknowledgment along with required attachments, on or before 10 February 2011, the audit Report even if electronically uploaded on or before 31 January 2011, shall not be deemed to have been filed.

31. The Auditor should certify the annexures. Further, the Auditor should also give reasons for additional tax liability. If any, the dealer may accept the Auditors finding and discharge the liability if any, worked out by the Auditor either fully or partly.

32. It is mandatory for the Auditor to visit the principal place of business and the place where major business activities are carried out before the date of furnishing of Audit Report to the dealer.

33. It is mandatory to fill Part I, Part II and the applicable Schedule and Annexures. An option is available at the top right hand corner of each Schedule to choose whether the particular Schedule is applicable or not. The option is named as "Applicable" and allows option to select "Yes or No". It is mandatory for the dealer to select "Yes" in case the particular Schedule is applicable and "NO" if the same is not applicable. Once a dealer selects the option "No" then he shall not enter any information in the Schedules for which the option selected is "No".

34. The Annexure which are not applicable should be left blank.

35. It is mandatory to fill all the cells of Part-1 and Part-2 and Annexure- F. In case any filled or box is not applicable. 'O' (zero) in numerical fields and 'N.A.' in text fields should be entered.

36. In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if one cell in a row is filled then it is mandatory to fill all the remaining cells in that row.

37. Wherever the words "Please Specify" appears it is necessary to specify the description. For example, in Part-1, Cells C84, C86 of Table 2: C106 of Table 3 and B131, B132 of Table 5, it is necessary to mention the description, if figures are filled in the corresponding cells.

38. The green and shaded fields are non enterable. The green fields have been given formulas and are auto filled.

39. If Wrong TIN is entered in the form, then it remains RED & BOLD.

40. Most of the fields of Part-1 are auto filled, once the Annexures and the Schedule are filled. Hence it is advised to fill form 704 in the order.

First Annexure A to K then, Schedules I to VI then Part II and lastly Part-1.

41. After validating any sheet i.e. after the validation button is pressed, the error sheet shows only the errors in that particular sheet. After pressing the validation button in Part-1, Errors in the entire form are shown. After successfully validating the Part-1. Rem. txt file will be generated and get saved on Drive 'C'. The dealer may upload this file after logging on to www.mahavat.gov.in under his login Id and Password for e-Services.".

2. In PART - 1 for para-4, 5 and 6, the following shall be substituted, namely:

4. COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS

TABLE-2

UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002

Sr. No.	Particulars	Amount as per returns (Rs.)	Amount as determined after audit (Rs.)	Difference (Rs.)
i)	Gross Turn-Over of Sales, including taxes as well as Turn-over of Non- Sales Transactions like Value of Branch Transfers/ Consignment Transfers and job work charges
ii)	Less:- Total allowable Deductions
iii)	Balance Net Turn-over liable for Tax
iv)	Tax leviable under the M.V.A.T. Act, 2002
v)	Excess collection under M.V.A.T.Act, 2002
vi)	Less: Credits available on account of following:
	(a) Set-off claimed:
	(b) Amount of tax paid under MVAT Act as per ANNEXURE-A (including interest and RAO)
	(c) Credit of tax as per tax deduction at source certificates (As per ANNEXURE-C) .
	(d) Any other _______ (please specify)
vii)	Total credits [(a) to (d) above)] available
viii)	Add/Less:- Any other (please specify)
ix)	Total amount payable/refundable
x)	Less: Total Amount of Tax Deferred
xi)	Less : Refund adjusted against the tax payable under the Central Sales Tax Act, 1956
xii)	Less : Excess Credit carried forward to subsequent Tax period
xiii)	Less : Refund already granted to dealer
	Balance Tax Payable/ Refundable
	(a) Add : Interest u/s 30(2)
	(b) Interest u/s 30 (4)
xiv)	Total Amount Payable/Refundable.
xv)	Differential tax liability for non production of certificate as per Annexure-H.

TABLE-3

UNDER CENTRAL SALES TAX ACT, 1956

Sr. No.	Particulars	Amount as per returns (Rs.)	Amount as determined after audit (Rs.)	Difference (Rs.)
i)	Gross Turn-Over of Sales (as per Sch. VI)
ii)	Less:- Total Deductions available
iii)	Balance Net Turn-over liable for Tax
iv)	CST leviable under the Central Sales Tax Act, 1956 subject to production of declarations listed in Annexure-I.
v)	Less : Credits available on account of followings:
	(a) Amount of tax deferred
	(b) Amount of tax paid under the CST Act ANNEXURE-B (including interest and RAO)
	(c) MVAT refund adjusted (if any)
vi)	Add/Less : Any other (Please specify)
vii)	Balance of tax payable/Refundable)
viii)	Add:
	(a) Interest U/s 9(2) read with Section 30(2) of MVAT Act.
	(b) Interest U/s 9(2) read with Section 30 (4) of MVAT Act.
ix)	Total Dues Payable /Refundable
x)	Excess Central Sales Tax Collection
xi)	Differential CST liability for want of declaration as worked out in Annexure-I.

TABLE-4

CUMULATIVE QUANTUM OF BENEFITS AVAILED

Sr. No.	Particulars	Amount as per returns (Rs.)	Amount as determined after audit (Rs.)	Difference (Rs.)
i)	Under the Maharashtra Value Added Tax Act, 2002.
ii)	Under the Central Sales Tax Act, 1956
	TOTAL

TABLE-5

Classification of additional dues with calculation of Tax and interest thereon

Sr. No.	Reasons for additional Dues (Tax)	Additional Dues
Sr. No.	Reasons for additional Dues (Tax)	VAT	CST
1	Difference in Taxable Turn-over
2	Disallowance of Branch/Consignment Transfers
3	Disallowance of Inter-state sales or sales under section 6 (2) of CST Act.
4	Disallowance of High-seas Sales
5	Additional Tax liability on account of Non production of Declarations and Certificates.
6	Computation of Tax at Wrong rate
7	Excess claim of Set-off or Refund.
8	Disallowance of other Non-admissible claims. (Please Specify)
	(a) _____________________________________
	(b) _____________________________________
9	TOTAL DUES PAYABLE
10	Amount of interest payable (To be calculated form due date to the date of Audit)
11	TOTAL AMOUNT PAYABLE

5. Qualifications or remarks having impact on the tax liability:-

(a) _________________________________________________________________

_________________________________________________________________

(b) _________________________________________________________________

_________________________________________________________________

(d) _________________________________________________________________

_________________________________________________________________

(e) _________________________________________________________________

_________________________________________________________________

6. Dealer has been recommended to:-

TABLE-6

Sr. No.	Particulars	MVAT (Rs.)	CST (Rs.)
i)	Pay additional tax liability of Rs.
ii)	Pay back excess refund received of Rs.
iii)	Claim additional refund of Rs.
iv)	Reduce the claim of refund of Rs.
v)	Reduce tax liability of Rs.
vi)	Revise closing balance of CQB of Rs.
vii)	Pay interest under-section 30(2) of Rs.
viii)	Pay interest under-section 30(4) of Rs.

Signature of Chartered Accountants or Cost Accountants	Date of Signing the Audit Report in Form 704
Name of the Auditor
Membership Number
Name of the Auditing Firm
Registration number of the Auditing Firm
Address of the Auditor
Email Id of the Auditor
Mobile No. and Landline Telephone number of the Auditor

Encl:-

1. Statutory Audit Report and its Annexures

2. Tax Audit Report under the Income Tax Act, 1961

3. Balance Sheet and Profit & Loss Account /Income and Expenditure Account.

4. In case dealer is having multi-state activities the Trial Balance for the business activities in Maharashtra.

3. In PART - 2 the following shall be substituted, namely:

FORM .. 704

(See rule 65)

Audit report under section 61 of the Maharashtra Value Added

Tax Act, 2002.

PART - 2

GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES

A. General information:-

E mail ID of the Dealer

(2)

Mobile No. and Landline No. of the Dealer

(3)

Permanent Account Number under Income Tax Act, 1961

(4)

Name of the Dealer as appearing on the Registration Certificate.

M/s________________________________

_______________________________

(5)

Trade Name (If any):-

M/s________________________________

_________________________________

(6)

Address of the Business (To be given only if there is change in the Address during the period as compared with the Registration Certificate):-

(7)

Address of the Additional place of business (To be given only if there is change in the Address during the period as compared with the Registration Certificate):-

Sr No.	Name (if any) of the Additional place of Business	Floor and Building Name	Plot No. Street and Area	City	Pin-code	District and State
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)

B. RELATED INFORMATION UNDER OTHER ACTS

1	R. C. Number under P.T. Act, 1975
2	Date of Effect of R.C. under PT Act
	(a) Profession Tax Returns filed for the period under Audit
	b) Payments are made as per Returns (Please Tick appropriate Box).
3	E. C. Number under P.T. Act, 1975
4	Date of Effect of E.C. under PT Act
5	The Profession Tax under above E.C. has been paid for the period under Audit (Please Tick appropriate Box)
6	R. C. Number under Luxury Tax Act, 1987
7(a)	Returns are filed under the Luxury Tax Act, 1987 for the period under Audit (please select appropriate Box)
(b)	Payments are made as per Returns (Please select appropriate Box).
8	R.C. Number Entry Tax on Goods Act, 2002, if any.
9	R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.
10	Eligibility Certificate Number, if any.
11	Entitlement Certificate Number, if any
12	ECC Number under Central Excise Ac, if any.
13	Import Export Code given by DGFT, if any
14.	Service Tax Registration Number, if any

C. BUSINESS RELATED INFORMATION

(1)

Specify the divisions or units for which separate books of accounts are maintained

(2)

Identity of division or unit

Sr No.	Name (if any) of the Division or unit	Floor and Building Name	Plot No. Street and Area	City	Pin-code	District and State
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)

Business Activity in Brief

Commodity Dealt in (5 major commodities)

Schedule Entry

ii)

iii)

iv)

Address of the Place of Business of the dealer where books of account are kept

___________________________________

[i]

Name and version of accounting software in use

[ii]

Change in accounting software, if any

The major changes made during the period of review -

Short description of change

i) Change in the method of valuation of stock

ii) Changes in the accounting system

iii) Change in Product line

Iv) New business activity

v) Other changes , if any [ Please specify]

H	Nature of business (Please Select one or more appropriate boxes, as applicable)
	Manufacturer	Restaurant etc		Reseller		Wholeseller
	. Retailer	Bakery		Importer		Liquor Dealer
	Works contractor	PSI Unit		Job worker		Franchisee Agent
	Mandap- Decorator	Second hand Motor vehicle dealers			Motor vehicle dealers
	Other (Please Specify)
I	Constitution of the Business (Please Select the appropriate box)
J	Working capital employed by the entity (Difference between current assets and current liabilities) -as on the last day of the period under audit.		Rs. _____________________________(in lakh)

K	ACTIVITY CODE
	Activity Code	Activity Description	Turn-over (Rs.)	Tax

L	Particulars of the Bank Accounts(s) maintained during the period under audit.
Sr. No.	Name of the bank	Branch BSR No. (Give Branch Address, if BSR Code not known)	Account Number(s).

AUDIT REPORT

4. In PART-3,-

(a) In Schedule VI in box 7-

(i) the Sr No. e shall be deleted

(ii) in Sr No. f for the words, brackets and letters "Total amount payable (c+d+e) the words, brackets and letters "Total amount payable (c+d)

5. In ANNEXURE ,-

(a) In ANNEXURE-A,-

(i) after the heading the following shall be inserted, namely:-

Enter value-wise Top 98 separately and put total of remaining in 99th row

(ii) in column (3) for the words "due date" the words "original return due date of payment" shall be substituted.

(iii) the column (5) shall be deleted;

(iv) in Table after the heading "details of RAO", the following shall be inserted, namely:-

Enter value-wise Top 14 separately and put total of remaining in 15th row

(b) In ANNEXURE-B,-

(i) after the heading the following shall be inserted, namely:-

Enter value-wise Top 49 separately and put total of remaining in 50th row

(ii) in column (3) for the words "due date" the words "original return due date of payment" shall be substituted.

(iii) the column (5) shall be deleted;

(iv) in Table after the heading "details of RAO", the following shall be inserted, namely:-

Enter value-wise Top 14 separately and put total of remaining in 15th row

ANNEXURE-C

TIN		PERIOD		TO
Enter value-wise Top 99 separately and put total of remaining in 100th row

Details of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1.

Sr. No.	Name and address of the employer deducting the tax	Address of the employer deducting the tax	TIN No. of the employer, if any	Date of Certificate.	Amount of TDS as per certificate.
1
2
3
4
5
6
7
8
9
10
11
12
13
94
95
96
97
98
99
100	Total of remaining TDS cert. received
	Total

SEAL AND SIGNATURE OF THE AUDITOR

(d) In ANNEXURE-D,- after the heading the following shall be inserted, namely:-

Enter value-wise Top 499 separately and put total of remaining in 500th row

(e) For ANNEXURE-E, the following shall be substituted, namely:-

ANNEXURE-E

TIN		PERIOD		TO
Enter value-wise Top 99 separately and put total of remaining in 100th row

Computation of set-off claim on the basis of tax paid purchases effected from registered dealers

SECTION-1 Total tax paid purchases effected from the Local Supplier during the period under Audit (including capital assets)

Sr. No.	Particulars/ Tax Rate (%)	Quantity (in case of petroleum products) in Litres	Net Purchase Value	Tax Amount	Total paid	Gross Total (c+d)
a	b	c	d	e	f	g
1
2
3
4
5
6
7
8
9
	Total
SECTION-2 Details of Tax paid purchases on which set of is not admissible U/R 54 (Out of Section-1)

Sr. No.	Sub rule under which the set-off is not admissible	Particulars	Net Purchase Value	Tax Amount		Gross Total (d+e)
a	b	c	d	e		f
1	54 (a)	Passenger vehicles & parts
2	54 (b)	Motor spirit
3	54 (c)	Crude oil used for refining
4	54 (d)	Dealer principally engaged in job work
5	54 (e)	Purchases by PSI dealer
6	54 (f)	Intangible goods (not eligible)
7	54 (g)	Works contract results in immovable property other than plant and machinery
8	54 (h)	Erecting of immovable property other than plant and machinery
9	54 (i)	Liquor dealer opting for composition
10	54 (j)	purchases by mandap keeper under composition
11	54 (k)	purchases of capital assets by hotelier which do not pertain to service of food
	Total

SECTION-3 Details of Tax paid purchases of Capital Assets on which full set-off is available (Out of Section-1)

Sr. No.	Tax Rate (%)	Net Purchase Value	Tax Amount	Gross Total (c+d)
a	b	c	d	e
1
2
3
4
5
6
7
	Total

SECTION-4:-Details of Tax paid purchases on which set-off is admissible after reduction under rule 53.

Sr. No.	sub Rule under which the set-off is reduced	Particulars	Net Purchases value	Tax	Total (d+e)	Reduction	Tax amount Eligible for set-off (e-g)
a	b	c	d	e	f	g	h
1	53 (1)	Fuel
2	53 (2)	Tax free goods
3	53 (3)	Branch transfer
4	53 (4)	WC composition
5	53 (5)	Business discontinued
6	53 (6a)	Restaurant not corresponding purchase
7	53 (6b)	Sales less than 50% of Gross receipt
8	53 (7)	Liquor MRP
9	53 (7A)	Office equipment, furniture or fixtures
10	53 (7B)	Generation transmission or distribution of electricity
11	53 (10)	processing of textiles
	Total

SECTION-5 Details of Total Tax paid purchases Effected from Registered Dealers on which Full Set-off is calculated and allowed as per Rule 52.
Sr. No.	Particulars/ Tax Rate (%)	Net Purchase Value	Tax Amount	Gross Total (c+d)
a	b	c	d	e
1
2
3
4
5
6
7
8	Total

SECTION-6 Amount of Total Set-off Available to Dealer
Sr. No.	Particulars/	Amount of Set-off claimed by the dealer in Return	Set-off determined by auditor	Difference (d-c)
a	b	c	d	e
1
2
3
4
5
6
7
8	Total
Reasons for Excess or Short claim Set-off:-

(f) For ANNEXURE-F, the following shall be substituted, namely:-

ANNEXURE-F

TIN		PERIOD		TO

Financial Ratios for the year under audit and other information.

(a) As per Profit & Loss A/c

S No.	Particulars	Current Year	Previous Year	Method of computation and observations, if any
1.	Gross Profit to Gross Sales
2.	Net Profit before tax to Gross Sales

(b) Information to be furnished in relation to the sales effected within/from Maharashtra

S No.	Particulars (To be reported as determined by the Auditor)	Current Year	Previous Year
1	Ratio Net Sales in Maharashtra State to Total Sales (Rs) (excluding tax under VAT & CST Acts.)
2	Ratio Inter-State Stock Transfer from Maharashtra State to Total Sales (Rs.)
3	Ratio of Non Sales (e.g. Job work, Labour charges, etc) receipts to Total Sales (Rs.)
4	Ratio Inter-State Stock Transfer to net local sales from row 1
5	Ratio of net Local Sales of taxable goods to net sales from row 1
6	Ratio of net Local Sales of tax-free goods to net sales from row 1
7	Percentage of net inter-State sales excluding Export to net sales from row 1
8	Ratio of Export sales to net sales from row 1
9	Ratio of Gross turnover of sales to Gross receipts
10	Ratio of set-off claimed to net sales from row 1
11	Ratio of Gross Tax (MVAT & CST) to turnover of net sales from row 1
12	Ratio of Closing stock of finished goods to Net Sales from row 1
13	Out of Maharashtra purchases which are capitalized

B) other information

1	Opening Stock of Raw material (in Maharashtra) Rs.
2	Opening Stock of WIP (in Maharashtra) Rs.
3	Opening Stock of Finished goods (in Maharashtra) Rs.
4	Opening Stock of Packing material (in Maharashtra) Rs.
5	Opening Stock of stores & spares (in Maharashtra) Rs.
6	Closing Stock of Raw material (in Maharashtra) Rs.
7	Closing Stock of WIP (in Maharashtra) Rs.
8	Closing Stock of Finished goods (in Maharashtra) Rs.
9	Closing Stock of Packing material (in Maharashtra) Rs.
10	Closing Stock of stores & spares (in Maharashtra) Rs.
11	Sale of Fixed Assets Rs.
12	Gross receipt as defined in MVAT Rule 53(6) Rs.
13	Turnover of sales As per profit and Loss Account
14	Turnover of Purchases As per profit and Loss Account
15	Total of non sales income

(g) For ANNEXURE- G, the following shall be substituted, namely:-

ANNEXURE-G

TIN		PERIOD		TO
Enter Invoice value-wise Top 99 separately in descending order and put total of remaining in 100th row

Details of Declaration or certificate received

Sr. No.	Name of the Dealer who has issued Declarations or Certificates	TIN/RC No.	Declaration or Certificate type	Issuing State	Declaration No	Gross Amount as per invoice (Net of goods returned) (Rs.)	Amount for which declaration received (Rs.)
1	2	3	4	5	6	7	8
1
2
3

998
999
1000	Remaining transaction total
	Total

(h) For ANNEXURE- H, the following shall be substituted, namely:-

ANNEXURE-H

TIN		PERIOD		TO
Enter Taxable amount wise Top 199 separately in descending order and put total of remaining in 200th row

ANNEXURE-H

Details of Declarations or Certificates (in Form-H) not received

Sr. No.	Name of the Dealer who has issued Declarations or Certificates	TIN of applicable	Invoice No.	Date of Invoice	Taxable amount (Rs.) (Net)	Rate of tax applicable (Local Rate)	tax liability (Rs.)
1	2	3	4	5	6	7	8
1
2
3

198
199
200	Remaining Transaction Total

(i) For ANNEXURE- I, the following shall be substituted, namely:-

ANNEXURE-I

TIN		PERIOD		TO
Enter Taxable amount wise Top 999 separately in descending order and put total of remaining in 1000th row

Declarations or Certificates not received Under Central Sales Tax Act, 1956. (other than Form-H)

Sr. No.	Name of the Dealer who has issued Declarations or Certificates	CST TIN if any	Declaration or Certificate type (please specify)*	Invoice No.	Invoice Date	Taxable amount (Rs.) (Net)	Tax Amount (Rs.)	Rate of tax applicable (Local Rate)	Amount of Tax (as per 7*9 %)	Differential tax liability (Rs.) (Col. 10- Col. 8)
1	2		3	4	5	6	7	8	9	10
1
2
3

998
999
1000	Remaining Transaction Total
	Total

(j) For ANNEXURE-J, the following shall be substituted, namely:-

ANNEXURE-J

TIN

PERIOD

(Section 1)

CUSTOMER-WISE VAT SALES

Enter Vat amount wise Top 999 separately in descending order and put total of remaining in 1000th row
Sr.No	TIN of Customers	Net Taxable Amount Rs.	Output VAT Amount Rs.	Gross Total Rs.
1	2	3	4	5
1
2
3

997
998
999
1000	Remaining local transaction total where tax is collected separately not covered above
1001	Local sales to Non TIN holders
1002	Gross local sales where tax is not collected separately
1003	Gross total

(Section 2)

TIN		PERIOD		TO
Enter Vat amount wise Top 999 separately in descending order and put total of remaining in 1000th row

Sr.No	TIN of Supplier	Net Taxable Amount Rs.	VAT Amount Rs.	Gross Total Rs.
1	2	3	4	5
1
2
3

997
998
999
1000	Remaining local transaction total where tax is paid separately not covered above
1001	Gross Local Purchases from Non TIN holders
1002	Gross local purchases where tax is not paid separately
1003	Gross total

* Net Taxable Amount means Purchase Amount on which VAT is charged separately.

* Gross Amount means - Total Value of Purchases From Suppliers including, VAT, insurance, freight, any other charges etc shown separately in invoices.

(Section 3)

CUSTOMER-WISE DEBIT NOTE OR CREDIT NOTE

TIN		PERIOD		TO
Enter Vat amount wise Top 499 separately in descending order and put total of remaining in 500th row

Sr.No	TIN of Customer	Net Taxable Amount Rs.	VAT Amount Rs.	Gross Total Rs.
1	2	3	4	5
1
2
3

497
498
499
500	Remaining local transaction of Debit/Credit notes where tax is collected separately (not covered above)
501	Debit/Credit notes in case of Local sales to Non TIN holders
502	Gross local sales of Debit/Credit notes where tax is not collected separately
503	Gross total

* Note - The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in sale price in respect of goods sold.

(Section 4)

SUPPLIER -WISE DEBIT NOTE OR CREDIT NOTE

TIN	PERIOD	TO
Enter Vat amount wise Top 499 separately in descending order and put total of remaining in 500th row
B List of Supplier wise Credit Notes /Debit Note on which VAT is charged separately

Sr.No	TIN of Supplier	Net Taxable Amount Rs.	VAT Amount Rs.	Gross Total Rs.
1	2	3	4	5
1
2
3

497
498
499
500	Remaining local transaction total of Debit/Credit notes where tax is collected separately by supplier (not covered above)
501	Debit/Credit notes in case of Local Purchases to Non TIN holders
502	Gross local Purchase of Debit/Credit notes where tax is not collected separately
503	Gross total

* Note - The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in purchase price in respect of goods purchased.

(Section 5)

CUSTOMER WISE TRANSACTION OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST ACT 1956

TIN		PERIOD		TO
Enter Gross Total wise Top 199 separately in descending order and put total of remaining in 200th row

Sr No.	Name of Customer	TIN of Customer	Transaction Type	Gross Total Rs.	Major Commodity
1	2	3	4	5	6
1
1
2
3

197
198
199
200	Remaining transaction total which not covered
201	Gross Total

(Section 6)

CUSTOMER WISE TRANSACTION UNDER CST ACT 1956

TIN		PERIOD		TO
Enter Gross Total wise Top 999 separately in descending order and put total of remaining in 1000th row

Sr No.	Name of Supplier	TIN of Supplier (if any)	Transaction Type	Any other cost of purchase	Gross Total Rs.
1	2	3	4	5	6
1
1
2
3

997
998
999
1,000	Remaining transaction total which not covered
1,001	Purchases from unregistered dealer
1,002	Gross Total

(k) For ANNEXURE-K, the following shall be substituted, namely:-

ANNEXURE-K

Determination of Gross Turnover of Sales and Purchases along with reconciliation

with Profit and Loss Account, Trial Balance/ Sales and Purchase register.

SANJAY BHATIYA

Commissioner of Sales Tax,

Maharashtra State, Mumbai.