FORM 604A

[See rule 67(2)]

Intimation under Sub-section 7 of Section 63 of the Maharashtra Value Added Tax Act, 2002.

To,

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No.________________________/Intimation/Sec-63(7)/B_____________Mumbai Dated

Sub : -Intimation of findings of the Computerised Desk Audit (CDA) under sub-section (7) of section 63 in relation to the specific issues.

On the basis of analysis of electronic information pertaining to registration, return, audit report u/s 61, annexures and other information available with the Sales Tax Department, your case has been subjected to the computerised desk audit.

It is prima facie observed that the tax paid by you in the returns, set-off or refund claimed by you in the return appears to be incorrect in respect of following specific issues.

If you agree with the contents of this intimation then you are advised to discharge tax liability alongwith applicable interest u/s 30 (2) and u/s 30 (4) at the time of filing of return or revised return.

You may accept tax liability in respect of any or all of the above parameters. However, the tax liability in respect of an individual parameter has to be accepted entirely alongwith applicable interest.

You may note that, as per provision of section 30 (4), interest at the rate of 25 percent shall not be applicable if the taxes paid in the revised return are less than 10 percent of the *taxes paid as per original return.

If you fail to file return or revised return, your case may be taken up for assessment and in which case, it may attract penalty u/s 29 (3) of the Maharashtra Value Added Tax Act, 2002.

*taxes paid as per original return shall have the same meaning as stated in sub-section (4) of Section 30 of the Maharashtra Value Added Tax Act, 2002.