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The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI

Vikrikar Bhavan, Mazgaon, Mumbai 400 010,

NOTIFICATION No. VAT/AMD-2013/lB/Adm-8.- dated the 23rd August 2013.

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/lB/Adm-6, dated 26th August 2009, namely :-

In Form-704, appended to the principal Rules,-

1. In the INSTRUCTIONS,

(1) for Sr. No. 4 the following shall be substituted, namely :-

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

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

(2) in Sr. 23 clause (c), (d) and (e) shall be deleted ;

(3) in Sr. 40 for the words "and lastly Part-1" the words "then Part-1 and lastly Submission"

shall be substituted;

(4) in Sr. 41 for the words "on Drive 'C " the words "in My Documents" shall be substituted.

2. Before Part-1, the following "Statement of Submission" shall be inserted, namely-

Statement of Submission of Audit Report in Form-704

1

I,  
of M/s-  
holder of TIN                       hereby certify that the
accounts have been duly audited for the period   To  
by   Under the Provisions of section 61 of the
Maharashtra Value Added Tax Act, 2002 and have received audit report in Form - 704
certified by   of the firm  

2

Acceptance of Auditor's Recommendations by the dealer :
Sr No Particulars Auditor's Recommendations Accepted Amount
VAT (Rs) CST (Rs) VAT (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.        
3

Reasons for Non acceptance :
 

4 *As a result of the report of audit under section 61,I have paid as follows.
  ACT Chalan CIN No Amount (Rs) Payment date Name of the Bank Branch Name
  VAT          
  CST          

5

I hereby acknowledge that the said Audit Report has been uploaded by me on
website www.mahavat.gov.in under the Transaction Id  
Date of Filing of Audit Report Date   Month   Year    
Name of Authorised Person  
Designation   Mobile No  
E mail id   place  
* Applicable only if the auditor's recommendations are accepted fully/partly and revised return is filed and payment of the tax/interest is made as per the auditor's advise.

3. in PART-1-

(1) in Sr. No. 1(A) for the words "hereby annex a copy of our/their" the words "have taken on record" shall be substituted ;

(2) in Sr. No. 1(B) the words "and the same are annexed herewith" shall be deleted ;

(3) in Sr. No. 1(C) the words "and the same are annexed herewith" shall be deleted ;

(4) in TABLE-1, at Sr. No. 5(a)(ii) for the figure "405" the word and figure "or 424" shall be substituted;

(5) in Sr. No. 2(B)-

(i) in clause (c) -

(a) after the words "sufficient for computation" the preposition "of" shall be inserted ;

(6) after the words "MVAT Act and the CST Act" the words "and the gross turnover of sales and purchases, determined by us, includes all the transactions of sales and purchases concluded during the period under audit" shall be added ;

(ii) in clause (d) the following shall be substituted, namely-

"(d) "on the basis of an information available on the website of the department the period under audit involves no issue in the case of this dealer in which a decision against the State Government or the Commissioner was delivered by the Tribunal and the Reference and/or Appeal therein is pending before appropriate forum except detailed in TABLE 7 herein below, if applicable."

(6) after the TABLE-6, the portion beginning with word and sign "Encl:-" and ending with the words "activities in Maharashtra." shall be deleted.

(7) after the TABLE-6, the following TABLE shall be inserted, namely-

"7. A similar issue is involved in the case of dealer under audit, where a decision against the State Government or the Commissioner was given by the Tribunal and the reference/appeal is pending before appropriate forum in the case of following dealer(s) which is/are appearing in the list of pending reference(s)/appeal(s) kept on website of the department.
Sr. No. Reference/Appeal No. Name of the Dealer
     
     

4. In PART-2, in box B, in serial number 8, after the words "R. C. Number" the word "under" shall be inserted.

5. In PART-3 -

(1) in Schedule-I-

(i) in box 3,-

(a) in row j), after the words "from un-registered dealers" the brackets and words "(excluding purchases liable for purchase tax)" shall be added ;

(b) in row o), the words "from registered dealers" shall be deleted ;

(ii) in box 4, the words "from registered dealers" shall be deleted.;

(iii) in box 5, in row a), the words "from registered dealers" shall be deleted ;

(iv) in box 6B,-

(a) after row a), the following shall be inserted, namely :-

"a1) Purchase Tax payable     "

(b) after row f), the following shall be inserted, namely :-

"fl) Any other e.g. Purchase Tax, late fee (Please Specify)     "

(c) for row g), the following shall be substituted, namely :-

" g) Total amount (a+al+b+c+d+e+f+fl)     "

(2) in Schedule-III-

(i) in box 6,-

(a) in row j), after the words "from un-registered dealers" the brackets and words "(excluding purchases liable for purchase tax)" shall be added;

(b) in row o), the words "from registered dealers" shall be deleted;

(ii) in box 7, the words "from registered dealers" shall be deleted;

(iii) in box 8, in row a), the words "from registered dealers" shall be deleted;

(iv) in box 9B,-

(a) after row a), the following shall be inserted, namely :-

" a1) Purchase Tax payable     "

(b) after row e), the following shall be inserted, namely :- -

" e1) Any other e.g. Purchase Tax, late fee (Please Specify)     "

(c) for row g), the following shall be substituted, namely -

" g) Total amount (a+al+b+c+d+e+e1+f)     "

(3) in Schedule-IV,-

(i) in box 6,-

(a) in row j), after the words "from un-registered dealers" the brackets and words "(excluding purchases liable for purchase tax)" shall be added;

(b) in row o), the words "from registered dealers" shall be deleted;

(ii) in box 7, the words "from registered dealers" shall be deleted

(iii) in box 8, in row a), the words "from registered dealers" shall be deleted;

(iv) in box 9B-

(a) after row a), the following shall be inserted, namely :-

" al) Purchase Tax payable     "

(b) after row e), the following shall be inserted, namely :-

" el) Any other e.g. Purchase Tax, late fee (Please Specify)     "

(c) for row g), the following shall be substituted, namely:-

" g) Total amount (a+al+b+c+d+e+e1+f)     "

6. In ANNEXURE-

(a) in ANNEXURE-D, in table, for column heading "TIN if any" the following shall be substituted, namely :-

"TIN/if not registered then PAN"

(b) in ANNEXURE-E -

(i) in SECTION-1,

(a) in the heading, after the words "Total tax paid" the words "and ITRD" shall be inserted;

(b) in column (f), after the word "paid" the words "or payable" shall be inserted;

(c) in TABLE, after Sr. No. 9, the following row shall be inserted, namely:-

"10 Purchase Tax payable         "

(ii) in SECTION-2, after Sr. No. 11, the following row shall be inserted, namely:-

"12   Purchases of the taxable goods from registered dealers on which set-off is not claimed     "

(iii) in SECTION-4,

(a) after Sr. No. 1, the following row shall be inserted, namely :-

"1(A) 53(1A) Natural gas         "

(b) in Sr. No. 3, in column (b) for the figure and brackets "53(3)" the figure, brackets and alphabet "53(3)(a)" shall be substituted;

(c) after Sr. No. 3, the following row shall be inserted, namely :-

"3(A) 53(3)(b) Branch Transfer (D Schedule goods)         "

(iv) in SECTION-5,-

(1) in the heading, after the words, "as per Rule 52" the word, punctuation and figures ", 52A and 55B" shall be added.

(2) in TABLE, after Sr. No. 9, the following rows shall be inserted, namely :-

"10 Set-off U/r 52A      
11 Set-off U/r 55B     "

7. in ANNEXURE-G-

(1) in heading,-

(a) for the figure "999" the figure "4999" shall be substituted;

(b) for the figure "1000" the figure "5000" shall be substituted;

(2) in TABLE, in column (1)-

(a) for the figures "994, 995, 996, 997, 998, 999" the figures "4994, 4995, 4996, 4997, 4998, 4999" shall be substituted respectively;

(b) for the figure "1000" the figure "5000" shall be substituted.

8. in ANNEXURE-I-

(1) in heading,-

(a) for the figure "999" the figure "4999" shall be substituted;

(b) for the figure "1000" the figure "5000" shall be substituted;

(2) in TABLE, in column (1),-

(a) for the figures "997, 998, 999" the figures "4997, 4998, 4999" shall be substituted respectively;

(b) for the figure "1000" the figure "5000" shall be substituted.

9. in ANNEXURE-J ,-

(1) in (Section 1),-

(i) in heading,-

(a) for the figure "999" the figure "4999" shall be substituted ;

(b) for the figure "1000" the figure "5000" shall be substituted ;

(ii) in TABLE, in column (1),-

(a) for the figures "997, 998, 999" the figures "4997, 4998, 4999" shall be substituted respectively;

(b) for the figure "1000" the figure "5000" shall be substituted;

(c) for the figure "1001" the figure "5001" shall be substituted;

(d) for the figure "1002" the figure "5002" shall be substituted;

(e) for the figure "1003" the figure "5003" shall be substituted;

(2) in (Section 2),-

(i) in heading,-

(a) for the figure "999" the figure "4999" shall be substituted,

(b) for the figure "1000" the figure "5000" shall be substituted.

(ii) in TABLE, in column (1)-

(a) for the figures "997, 998, 999" the figures "4997, 4998,4999" shall be substituted respectively;

(b) for the figure "1000" the figure "5000" shall be substituted;

(c) for the figure "1001" the figure "5001" shall be substituted;

(d) for the figure "1002" the figure "5002" shall be substituted;

(e) for the figure "1003" the figure "5003" shall be substituted;

(3) "(Section 3)" shall be deleted.

(4) . "(Section 4)" shall be deleted.

NITIN KAREER,

Commissioner of Sales Tax,

Maharashtra State , Mumbai.