MADHYA PRADESH VALUE ADDED TAX RULES, 2006 - FORMS
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Body

FORM 41-A

[See Rule 54(1)

Audit Report under sub-section (2) of section 39 of the Madhya Pradesh VAT Act, 2002

1. I/We have examined the books of accounts and/or records maintained by M/s ........................ (Name and address of dealer) holding TIN .................... in the State of Madhya Pradesh, relating to purchase, sales and stocks in pursuance of the Provisions of sub-section (2) of section 39 of the Madhya Pradesh Vat Act 2002, for the year/period ended 31st March.........

The above books of accounts and/or records are the responsibility of the dealer's management. Our responsibility is to express an opinion on these records based on our Audit.

We conducted our audit in accordance with the auditing standards generally accepted in India as prescribed by the Institute of Chartered Accountants of India. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the records are free of material misstatement(s). An Audit includes examining on a test basis, evidence supporting the amounts and disclosure in the books of accounts and/or records. An audit also includes assessing the accounting principals used and significant estimate made by the management, as well as evaluating the overall presentation of books of accounts and/or records. We believe that our audit provides a reasonable basis for our opinion.

2. I/We report the following observations /comments / discrepancies/ inconsistencies, if any:-

........................................................................................................................................

2. We report that subject to para 2 above

(a) we have obtained all the information and explanations, which to the best of our knowledge and belief, were necessary for the purpose of our audit.

(b) in our opinion, proper books of accounts and /or records have been kept by the dealer so far as appears from our examination of the books of accounts and /or records.

(c) In my/our opinion the books of accounts and / or records relating to the Purchase, Sales and stocks have been maintained as per the Accounting Standards issued by the Institute of Chartered Accounts of India to the extent applicable.

4. The Statement of Particulars required to be furnished u/s 39(2) of the Madhya Pradesh VAT Act, 2002 read with Rule 54 of the Madhya Pradesh VAT Rules, 2006, is annexed herewith in Form-B.

5. In our opinion and to the best of our information and according to the explanations given to us, the particulars given in said from B are true and correct.

	For .................................
	Chartered Accountants

Place .................	Name ....................................
Date .................	Proprietor /Partner
	Membership No.

* Strike out whichever is not applicable

FORM- B

STATEMENT OF PARTICULARS

PART-I

GENERAL INFORMATION

Name of the dealer

Address of the Principal place of business

( with phone, Fax, E-mail etc.)

Name and Address(es)

(within the State of Madhya Pradesh) of-

Branch(es)

Godown(s)

Manufacturing Units

Name and Address(es)

(Outside the State of Madhya Pradesh) of-

Branch(es)

Godown(s)

Manufacturing Units

Taxpayers Identification No (TIN)

Other Identification(s)

(a) Income Tax (PAN)

(b) Central Excise Registration No.

(d) SSI No.

(e) Importer Exporter Code No.

Status of the dealer [such as Proprietary/ Partnership / Company / other-specify)

Change in the Constitution of business during the year (if any)

Indicate name and residential address of proprietor, partner, Directors and their share of interest (as on the last date of the financial year)

Period under Audit

(Financial Year)

Nature of business-Trader / Manufacturer /Importer/Exporter/ Works Contractor/Leasing/ Other (Specify)

Details of change in the nature of business during the year (if any)

(a) List of books accounts maintained (in case books of accounts maintained in computer system, mention the books of accounts generated by such system)

(b) List of books of accounts examined

(a) Method of accounting

(b) Whether there has been any change in the method of accounting vis-a-vis the method employed in the immediately preceding year

(a) Method of valuation of closing stock employed in the previous year

(b) Whether there has been any change in the method of valuation of Closing Stock vis-a-vis the method employed in the immediately preceding year

Particulars of Bank Account(s)-

Name of Bank

Branch

Account No.

Type of Account

Account of Statutory Forms obtained from the Department

Name of the Form	Opening Balance	Obtained during the year	Total (in Nos.)	Cancelled *(give detail)	Closing Balance	Forms used during the year		Whether amount as per column (8) included in purchases
Name of the Form	Opening Balance	Obtained during the year	Total (in Nos.)	Cancelled *(give detail)	Closing Balance	No.	Amount (Rs.)	Whether amount as per column (8) included in purchases
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
49
31
31- A
32
C
F
H
E1
E2
Other

*give the book No. And serial no. of Cancelled forms

Detail of goods dealt with

Name of goods	Schedule & Entry No.	Rate of Tax	HSN Code (Where applicable)
(1) Goods Manufactured and sold
(2) Goods Purchased and sold
(3) Goods excavated and sold

Whether sales invoices are issued in accordance with the provisions of Madhya Pradesh VAT Act 2002 & Rules made thereunder

Other information, if any (specify)

PART - II

FOR MANUFACTURING ACTIVITY ONLY

A. Particulars of Stock

S No.	Particulars	Opening Stock	Closing Stock
(1)	(2)	(3)	(4)
(i)	Stock other than finished goods
(ii)	Goods Return from opening Stock (if any)
(iii)	Net amount of Stock [(i) (3) - (ii) (3)]

B. Particulars of Goods Purchase/ Receipts of all goods other than finished goods and return of such goods

S No.	Particulars	Purchase/Receipt	Purchase/Receipt returned	Net (3) - (4)
(1)	(2)	(3)	(4)	(5)
B-1	Purchase/ receipts
(i)	Tax free goods
(ii)	Tax paid goods (goods specified in part III of schedule II)
(iii)	Tax paid goods on which tax has been paid on the basis of weight, volume, measurement or unit
(iv)	Schedule II goods purchased from a registered dealer opting for composition u/s 11
(v)	Schedule II goods purchased from unregistered dealer
(vi)	Inter-state Purchase
(vii)	Inter-State stock transfer/ receipts
(viii)	Import - from outside the country
(ix)	Balance Schedule II goods
(x)	Others
(xi)	Total [(i) to (x)]
B-2	Direct Expenses (specify each expenses)
(i)	Freight & cartage
(ii)	Custom duty, clearing & forwarding Expenses
(iii)	Central Excise (if not included in purchase / receipts)
(iv)	Commission on Purchase
(v)	Insurance
(vi)	Local Taxes
(vii)	Others (specify)
(viii)	Total (i) to (vii)
(ix)	Manufacturing Expense
(x)	Total (viiii) to (ix)
C	Total (A (iii) + B -1 (xi) (5) + B-2 (x)(5)
D	Cost of goods manufactured during the year [ C (5) - A (4) ]

TRADING RESULTS OF MANUFACTURED GOODS

S. No.	Particulars	Opening Stock	Closing Stock	Amount
(1)	(2)	(3)	(4)	(5)
E	Stock of Finished goods (manufactured)
(i)	Sales return during the year
(ii)	Net amount of stock [E(3) + E (i)(3)
F	Cost of goods manufactured (D(5))
G	Cost of Goods meant for sale [E (ii)(3) + F (5) - E(4)

S. No.	Particulars	Sale/Stock Transfer	Return of Sale/Stock Transfer return	Net (3)- (4)
(1)	(2)	(3)	(4)	(5)
H	Gross Sale/ Stock transfer of finished goods, bye - products, waste products, miscellaneous goods and sale / transfer return of such goods
I	Deductions
(i)	Sales of tax free goods
(ii)	Sales u/s 36(1)(v) to unit located in Special Economic Zone
(iii)	Value of Goods on which tax is leviable on the basis of weight, volume measurement or unit
(iv)	Amount of VAT included in G.T.O.
	INTERSTATE SALES
(v)	Sales of tax free goods
(vi)	Sales u/s 8(6) to unit located in Special Economic Zone against declaration Form "I"
(vii)	Inter-State stock transfer not supported by declaration Form "F"
(viii)	Sales at concessional rate against declaration Form "C"
(ix)	Sales at full rate
(x)	Sales u/s 8(5) against declaration form "C"
(xi)	Sales against declaration form "C" but forms not received
(xii)	Sales u/s 8(5) against declaration form "C" but forms not received
(xiii)
(xiv)	Sales u/s 8(6) to unites located in Special Economic Zone against declaration Form "I" but forms not received
(xv)	Direct Export / Deemed Export not supported by necessary proof
	EXPORT SALES
(xvi)	Deemed Export supported by Form "H"
(xvii)	Direct Exports supported by necessary proof
(xviii)	Total deductions [(i) to (xvii)
J	Taxable Turnover [H(5)-I(xviii)(5)]
K	Gross Profit [H(5) - G(5)]

	L	Computation of VAT
		Rate of Tax	Taxable Turnover [J(5)]	VAT	Remark
	(i)
	(ii)
	(iii)
	(iv)
	(v)	Total
	M	Computation of Purchase Tax
		Rate of Tax	Purchase price	Purchase Tax	Remark
	(i)
	(ii)
	(iii)	Total
N	Computation of VAT by volume, measurement or unit on certain goods
Description of goods		Rate of tax	Quantity/ volume/ measurement/unit	Turnover of Goods	Tax

		Total
	O	Computation of Central Sales Tax
		Rate of Tax	Turnover as per I(viii) to I(xv)	Central Sales Tax	Remark
	(i)
	(ii)
	(iii)
	(iv)	Total

P	Computation of Entry tax
(i)	Total purchase tax value of goods (including expense) [B-1(xi)(5) +B-2 (viii)(5)]
(ii)	Total Market value of goods acquired or obtained otherwise than by of purchase
(iii)	Total (I + II)
Q	Deductions
(i)	Purchase/market value of goods
(ii)	Purchase/market value of goods specified in Schedule I
(iii)	Purchase/market value of goods exempted from entry tax under Section 10
(iv)	Purchase value of goods specified in Schedule II, other than local goods, purchased from a registered dealer on which tax is paid or payable by the selling registered dealer
(v)	Purchase/market value of goods specified in Schedule II, other than local goods and the goods purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer, which after entry into a local area.
	(a) are sold outside the State
	(b) are sold in the course of inter-state trade or commerce
	(c) are sold in the course of export out of territory of India
(vi)	Purchase/market value of goods specified in Schedule III entered for resale
(vii)	Purchase/market value of goods specified in Schedule III entered for consumption or use but disposed in any other manner
(viii)	Purchase/market value of goods on which tax is payable under Section 4-A
(ix)	Any other deduction (specify details)
(x)	Total (i to ix)
	Taxable quantum on which entry tax is payable u/s 3(1) [ P (iii) - Q(x)]

R	Break up of Taxable Quantum and entry tax payable
S No.	Description of goods/ code	Taxable Quantum	Rate of Tax	Amount of Tax




	Total
R	Entry Tax Payable u/s 4-A
(i)	Purchase/market value of goods on which tax is payable under sub-section (1)
(ii)	Purchase value of goods on which tax is payable under proviso sub-section (1)
(iii)	Total (i + ii)
** Rate of tax for this taxable quantum shall be the difference of rate notified under section 4-A and the rate at which tax is paid under section 3 at the time of purchase

T	Composition money payable by manufacturer opting for Composition under Section 7-A
(i)	Gross turnover of local goods
(ii)	Deduct
	(i) sales outside the State
	(ii) sales in the course of inter-state trade or commerce
	(iii) sales in the course of export out of territory of India
	Total of (ii)
(iii)	Sales within Madhya Pradesh (i-ii)
(iv)	Sales likely to have taken place in the same local area in respect of which goods are local goods
(v)	Sale price of local goods in respect of which composition money is payable (iii-iv)
(vi)	composition money payable

U Set off
Purchase value of goods on which tax is paid at full rate	Rate at which tax is paid	Rate at which tax is payable	Difference of Rate claimed as setoff (2-3)	Amount of setoff
1	2	3	4	5


			Total

PART - III

FOR TRADING / CONSIGNMENT SALE ONLY

S No.	Particulars	Opening Stock	Closing Stock
(1)	(2)	(3)	(4)
A	Stock
(i)	Goods return from opening Stock (if any)
(ii)	Net amount of Stock [A(3)-A(i)(3)]

S No.	Particulars	Purchase / Receipts	Purchase / Receipts returned	Net (3) - (4)
(1)	(2)	(3)	(4)	(5)
B	Gross Purchase/ Receipt of all goods and return on such goods
	Purchase within the State:-
(i)	Tax free goods
(ii)	Tax paid goods (goods specified in part III of Schedule II)
(iii)	Tax paid goods on which tax has been paid on the basis of weight, volume measurement or unit
(iv)	Schedule II goods purchased from a registered dealer opting for composition u/s 11
(v)	Schedule II goods from unregistered dealers
(vi)	Schedule II goods other than (ii), (iii), (iv) and (v)
(vii)	Purchase inter-state
(viii)	Inter-state stock transfer / receipts
(ix)	Import- from outside the country
(x)	others
(xi)	Total [ I to x ]
C	Direct expenses (specify each expense)
(i)	Freight & Cartage
(ii)	Custom duty, clearing and forwarding expenses
(iii)	Central excise (if not included in purchase/receipts)
(iv)	Commission on purchase
(v)	Insurance
(vi)	Local taxes
(vii)	Others (specify)
(viii)	Total (i) to (vii)
D	Total (A (ii)(3) + B (xi)(5) + C (viii)(5))
E	Cost of goods meant for sale [D(5) - A (4)]

S. No.	Particulars	Sale/Stock Transfer	Sale/Stock Transfer return	Net (3)- (4)
(1)	(2)	(3)	(4)	(5)
F	Gross Sale/ Stock transfer of all goods and sale / transfer return of such goods
G	Deductions
(i)	Sales of tax free goods
(ii)	Sales of Tax paid goods
(iii)	Value of goods on which tax is leviable on the basis of weight, volume measurement or unit
(iv)	Sales u/s 36(1) to unit located in Special Economic Zone
(v)	Amount of VAT included in G.T.O.
(vi)	Any other deductions (specify details)
	INTER STATE SALES
(vii)	Sales of tax free goods
(viii)	Subsequent sales u/s 3(1)(b) supported by necessary declaration /certificate
(ix)	Inter-State stock transfer supported by declaration Form "F"
(x)	Sales u/s 8(6) to SEZ units against declaration Form "I"
(xi)	Sales of tax paid goods (goods specified in Part III of schedule II of the VAT Act ) against C- Form
(xii)	Sales at concessional rate against declaration Form "C"
(xiii)	Sales at full rate
(xiv)	Sales u/s 8(5) against declaration form "C"
(xv)	Sales against declaration form "C" but forms not received
(xvi)	Subsequent sales u/s 3(1)(b) not supported by necessary declaration /certificate
(xvii)	Sales u/s 8(5) against declaration form "C" but declaration form not received
(xviii)	Sales u/s 8(6) to SEZ units against declaration Form "I" but declaration forms not received
(xix)	Direct Export / Deemed Export not supported by necessary proof
(xx)	Inter-State stock transfer not supported by declaration Form "F"
	EXPORT SALES
(xxi)	Deemed Export supported by Form "H"
(xxii)	Direct Exports outside the country supported by necessary proof
(xxiii)	Total deductions [(i) to (xxii)
H	Taxable Turnover [F(5)-G(xxiii)(5)]
I	Gross Profit [F(5) - E(5)]

J	Computation of VAT
	Rate of Tax	Taxable Turnover as per [H(5)]	VAT	Remark
(i)
(ii)
(iii)
(iv)
(v)	Total
K	Computation of Purchase Tax
	Rate of Tax	Purchase price	Purchase Tax	Remark
(i)
(ii)
(iii)
L	Computation of VAT by volume, measurement or unit on certain goods
Description of goods	Rate of tax	Quantity/ volume/ measurement/unit	Turnover of Goods	Tax

		Total
M	Computation of Central Sales Tax
	Rate of Tax	Turnover as per G(xii) to G(xx)	Central Sales Tax	Remark
(i)
(ii)
(iii)
(iv)	Total

N	Computation of Entry tax
(i)	Total purchase tax value of goods (including expense) [B(xi)(5) +C (viii)(5)]
(ii)	Total Market value of goods acquired or obtained otherwise than by of purchase
(iii)	Total (I + II)
O	Deductions
(i)	Purchase/market value of local goods
(ii)	Purchase/market value of goods specified in Schedule I
(iii)	Purchase/market value of goods exempted from entry tax under Section 10
(iv)	Purchase value of goods specified in Schedule II, other than local goods, purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer
(v)	Purchase/market value of goods specified in Schedule II, other than local goods and the goods purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer, which after entry into a local area.
	(a) are sold outside the State
	(b) are sold in the course of inter-state trade or commerce
	(c) are sold in the course of export out of territory of India
(vi)	Purchase/market value of goods specified in Schedule III entered for resale
(vii)	Purchase/market value of goods specified in Schedule III entered for consumption or use but disposed in any other manner
(viii)	Any other deduction (specify details)
(ix)	Total (i to viii)
P	Taxable quantum on which entry tax is payable [ M iii(3) -O(ix)(3)]

Q	Break up of Taxable Quantum and entry tax payable u/s 3(1)
S No.	Description of goods/ code	Taxable Quantum	Rate of Tax	Amount of Tax




	Total

PART - IV

STATEMENT OF REVERSAL OF INPUT TAX REBATE

S No.	Name of goods	* Total value of otherwise disposal of goods	Corresponding purchase price	Rate	Amount of reversal of ITR claimed
1	2	3	4	5
(i)
(ii)
(iii)	TOTAL

* The value of goods disposed of otherwise than by way of sale within the State of Madhya Pradesh or in the course of Inter-State trade or commerce or in the course of export out of the territory of India to be shown.

PART - V-

STATEMENT OF TRANSFER OF RIGHT TO USE GOODS

S No.	Description of goods	Receipts of lease rentals	Rate of Tax	Output Tax
1	2	3	4	5
(i)
(ii)
(iii)	TOTAL

PART - VI

TAX LIABILITY OF MISCELLANEOUS SALES

S No.	Name of goods	Date of Purchase	Purchase value	Sale value	Rate of Tax	Tax	Remarks
1	2	3	4	5	6	7	8
1	Plant & Machinery
2	Motor Vehicle
3	DEPB
4	Others

PART - VII

Contractors/sub-contractor -Works Contract

S No.	Particulars	Opening Stock	Closing Stock
(1)	(2)	(3)	(4)
A	Stock
(i)	Goods return from opening Stock
(ii)	Net amount of Stock [A(3)-A(i)(3)]

S No.	Particulars	Purchase / Receipts	Purchase / Receipts returned	Net (3) - (4)
(1)	(2)	(3)	(4)	(5)
B	Gross Purchase/ Receipt of all goods and return on such goods
	Purchase:-
(i)	Tax free goods
(ii)	Tax paid goods (goods specified in part III of Schedule II)
(iii)	Tax paid goods on which tax has been paid on the basis of weight, volume, measurement or unit
(iv)	Schedule II goods from a registered dealer opting for composition u/s 11 and unregistered dealers
(v)	Schedule II goods other than (ii) (iii) and (iv)
(vi)	inter-state
(vii)	Inter-state stock transfer / receipts
(viii)	Import- from outside the country
(ix)	others
(x)	Total [ i to ix ]
C	Direct expenses (specify each expense)
(i)	Freight & Cartage
(ii)	Custom duty, clearing and forwarding expenses
(iii)	Central excise (if not included in purchase/receipts)
(iv)	Commission on purchase
(v)	Insurance
(vi)	Local taxes
(vii)	Others (specify)
(viii)	Total (i) to (vii)
D	Total (A (ii)(3) + B (x)(5) + C (viii)(5))
E	Cost of goods used in or for Works Contract [D(5) - A (4)]

S No.

Particulars

Amount Rs.

(1)

(2)

(3)

GROSS SALES / DISPATCHES

Total number of Works Contracts executed in part or full during the year

ii.

Total receipt up to the year

iii.

Total receipt during the year

iv.

Total amount on which contractor or sub-contractor is not liable to pay tax in accordance with the provision of Sec 7 (1) (b)

Total amount for which composition u/s.11 A has been opted

vi.

Total (iv + v)

vii.

Balance (iii-vi)

viii.

Expenses incurred for the execution of the works contracts (other than expenses forming part of the sale price)

(a) Labour charges for execution of works

(b) amount paid to sub-contractor for labour and services.

(d) charges for obtaining on hire or otherwise machinery and tools used in the execution of works contract

(e) cost of consumables such as water, electricity, fuel etc. used in the execution of the works contract the property in which is not transferred in the course of execution of works contract.

(f) cost of the establishment of the contractor which is relatable to supply of labour and services

(g) other similar expenses relatable to supply of labour and services

(h) tax paid goods on which tax has been paid on the basis of weight, volume, measurement or unit

(i) supplies in the course of inter-state trade or commerce

(j) profit earned by the contractor to the extent is relatable to supply of labour and services (Give Calculation)

(k) Any other deduction (specify)

Total (a) to (k)

Value of goods on which tax is leviable on the basis of weight, volume, measurement or unit

Taxable turnover (vii-(ix+x))

xii

Computation of VAT

Rate of tax	Taxable Turnover	Tax

xiii.

TOTAL

xiv	Computation of VAT by volume, measurement or unit on certain goods
Description of goods	Rate of tax	Quantity/ volume/ measurement/unit	Turnover of Goods	Tax

		Total

xv.

Amount of Tax Deducted at Source (Certificate enclosed)

Statement of Works Contract(s) for which composition has been opted

G-1 Details of Works Contract(s) under Composition

Description of the Works Contract	Duration of Contract	Composition order No. and Date	Rate of Composition	Contract Amount
1	2	3	4	5

G-2 Calculation of lump sum amount by way of composition amount

I.	Total Payments received upto the year.
II.	Total Payments received during the year.
III.	Calculation of lumpsum amount by way of composition
	Rate of Composition	Receipts	Composition amount



IV	TOTAL
V	Whether all returns have been filled within time

H	Computation of Entry tax
(i)	Total purchase value of goods (including expense) [B(x)(5) +C (viii)(5)]
(ii)	Total Market value of goods acquired or obtained otherwise than by of purchase
(iii)	Total (I + II)
I	Deductions
(i)	Purchase/market value of local goods
(ii)	Purchase/market value of goods specified in Schedule I
(iii)	Purchase/market value of goods exempted from entry tax under Section 10
(iv)	Purchase value of goods specified in Schedule II, other than local goods, purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer
(v)	Purchase/market value of goods specified in Schedule II, other than local goods and the goods purchased from a registered dealer on which entry tax is paid or payable by the selling registered dealer, which have been supplied in the course of execution of a works contract in respect of which permission to pay a lump sum by way of Composition u/s 11-A of the MP VAT Act, 2002 has been granted
(vi)	Purchase/market value of goods on which tax is payable under section 4-A
(vii)	Any other deduction (specify details)
(ix)	Total (i to vii)
	Taxable quantum on which entry tax is payable u/s 3(1) [ H iii(3) - I(viii)(3)]

J	Break up of Taxable Quantum and entry tax payable
S No.	Description of goods/ code	Taxable Quantum	Rate of Tax	Amount of Tax




	Total

K	Entry Tax Payable u/s 4-A
(i)	Purchase/market value of goods on which tax is payable under sub-section (1)
(ii)	** Purchase value of goods on which tax is payable under proviso sub-section (1)
(iii)	Total (i + ii)
** Rate of tax for this taxable quantum shall be the difference of rate notified under section 4-A and the rate at which tax is paid under section 3 at the time of purchase

PART - VIII

STATEMENT OF INPUT REBATE

S No.	Name of the goods	Total Purchase Amount	Purchase Return	Net Purchase (3-4)	Rate	Amount of ITR claimed
S No.	Name of the goods	Total Purchase Amount	Purchase Return	Net Purchase (3-4)	Rate	At full Rate	At reduced rat ( full rate- 4%)*	Total
1	2	3	4	5	6	7	8	9
(i)
(ii)
(iii)	TOTAL

* Give reasons for reduced rate

PART - IX

A	Amount payable under Section 9-C
	(a) Tax payable under sub section (1) of Section 9-C
	1 Freight
	2. Freight relating to rebate notionally admissible u/s 9-C (4)(d)
	3 Taxable Freight (1-2)
	4 Tax Payable @ ........
	(b) Amount payable under clause (e) of sub section (4) of Section 9-C
	1 Amount deducted u/s 9-C (4)(a)
	2/ Amount equal to rebate notinally admissible u/s 9-C (4)(d)
	3 Amount payable (1-2)
	(c) Total Amount payable [(a) + (b)]
B	Amount payable under sub-section (5) of Section 26-A

PART - X

1. BENEFITS AVAILED UNDER EXEMPTION/DEFERMENT SCHEMES

A- BENEFITS AVAILED UNDER EXEMPTION/DEFERMENT SCHEMES

1	Nature of the Scheme
2	Eligibility Certificate Number and Date
3	Validity of the Eligibility Certificate	From ............... to ..................
4	Total Eligibility Amount as per Certificate
5	Total of Cumulative Quantum of Tax benefit availed upto the end of preceding year
6	Benefit availed during the current year
7	Total of Cumulative Quantum of Tax benefit availed upto the end of the current year (5 + 6)
8	Balance of eligible amount at the end of the current year (4-7)

B. Details of Deferred of tax.

Assessment year	Year in which deferred tax due for payment	Deferred tax amount	Deferred tax amount due for payment	Deferred tax deposit during the year		Balance amount due for payment at the end of the year (4-6)
Assessment year	Year in which deferred tax due for payment	Deferred tax amount	Deferred tax amount due for payment	Related to the year	Amount	Balance amount due for payment at the end of the year (4-6)
(1)	(2)	(3)	(4)	(5)	(6)	(7)






Total

PART - XI

Miscellaneous information

(a) Specific reasons for difference in taxable sales/purchases, tax liability and input tax credit as per books and as disclosed in return(s), if any.

(b) Whether there is delay in payment of tax? If yes, please give particulars.

S. No.	Period	Due Date	Date of Payment	Amount	Delay	Interest Payable

S. No.	Period of Return	Due Date	Date of filling	Delay	Reasons, if any

(d) Details of sales

(Dealer wise sales within the State exceeding rupees 40,000/= in the year of goods specified in Schedule II)

S. No.	Name of Dealer	TIN	Total sales net of VAT	Amount of VAT

(e) Details of Purchase

(Dealer wise Purchase within the State exceeding rupees 40,000/= in the year of goods specified in Schedule II)

S. No.	Name of Dealer	TIN	Total Purchase net of VAT	Amount of VAT

(f) Summary of sales to industrial units situated in Special Economic Zone in Madhya Pradesh

S. No.	Name and address of the purchaser	TIN	Declaration Form No.	Amount of Declaration Form

TOTAL RS.

(g) Summary of Direct Export

S. No.	Name and address of the purchaser	Bill of lading No. and Date	Amount


TOTAL RS.

(h) Summary of sales in the course of Export against Form H:

S. No.	Name and address of the purchaser	TIN	"H" Form No.	Amount of "H" Form

TOTAL RS.

(i) Summary of Inter-State Sales liable to tax under Section 8(1) of the Central Sales Tax Act, 1956 against Form "C":

S. No.	Name and address of the purchaser	TIN	"C" Form No.	Amount of "C" Form

TOTAL RS.

(j) Summary of Inter-State Sales claimed as exempt under Section 6(2) of the Central Sales Tax Act, 1956 supported with declarations/certificate:

(A) SALES:

S. No.	Name and address of the purchaser	TIN	"C" Form No.	Amount of "C" Form

TOTAL RS.

(B) PURCHASES:

S. No.	Name and address of the seller	TIN	Certificate 'E1'/'E2' No.	Amount of 'E1'/'E2' Form

TOTAL RS.

(k) Summary of Inter-State Branch transfer/consignment sales supported with declaration Form "F":

S. No.	Name and address of the consignee	TIN	"F" Form No.	Amount of "F" Form

TOTAL RS.

(l) Summary of Inter-State Sales claimed as exempt under Section 8(5) of the Central Sales Tax Act, 1956 supported with declaration Form "C":

S. No.	Name and address of the purchaser	TIN	"C" Form No.	Amount of "C" Form

TOTAL RS.

(m) Summary of Inter-State Sales claimed as exempt under Section 8(6) of the Central Sales Tax Act, 1956 supported by Form "I":

S. No.	Name and address of the purchaser	TIN	"I" Form No.	Amount of "I" Form

TOTAL RS.

* In (d) to (m) details of declarations and certificates being submitted along with the audit report, are to be furnished

PART - XII

Computation of vat

S. No.	Particulars	Amount
A	TOTAL LIABILITIES
1	MANUFACTURER
(i)	VAT
(ii)	VAT by weight, volume, measurement or unit
(iii)	Purchase Tax
2	TRADER
(i)	VAT
(ii)	VAT by weight, volume, measurement or unit
(iii)	Purchase Tax
3	Reversal of Input Rebate
4	Tax on Transfer of Right to use goods
5	VAT on miscellaneous sale
6	Works Contractor
(i)	VAT
(ii)	VAT by weight, volume, measurement or unit
(iii)	Lump sum payable for Composition
7	Tax amount payable u/s 9-C and/ or 26-A
8	Total Liability ( 1 to 7)
B	Interest & Penalties
1	Interest u/s 18
2	Penalty u/s 18
3	Total (1 + 2)
C	TAX CREDITS
1	Excess input tax rebate carried forward from previous year, if any
2	Input Tax Rebate
(i)	Rebate adjustment against CST
(ii)	Rebate adjustment against VAT
3	VAT paid
4	Tax deducted at source
5	Other Credits (specify)
6	Total Tax Credits (1 to 5)
D	VAT payable / refundable / carried to next year [(A(8)(3) + B(3)(3)-C(6)(3)]

COMPUTATION OF CST

S. No.	Particulars	Amount
(1)	(2)	(3)
E	Total CST Payable
F	Interest & Penalties
1	Interest u/s 18
2	Penalty u/s 18
3	Total (1 + 2)
G	Total [E + F (3)]
H.	Input Tax Rebate adjustment in CST (C(2)(I)]
I	CST deposit
j	Total (H + I)
K	Balance CST payable / refundable (G-J)
L	DETAILS OF REFUND RECEIVED

S. No.	Particulars	Amount Due	Refund Received	Balance outstanding
1
2
3	Unadjusted excess tax
4	Credit brought forward

COMPUTATION OF ENTRY TAX

S. No.	Particulars	Amount
A	TOTAL LIABILITIES
1	MANUFACTURER
(i)	Entry Tax payable u/s 3(1)
(ii)	Entry Tax payable u/s 4-A
(iii)	Composition money payable under Section 7-A
2	TRADER
(i)	Entry Tax payable u/s 3(1)
3	Works Contractor
(i)	Entry Tax payable u/s 3(1)
(ii)	Entry Tax payable u/s 4-A
4	Total Tax Liability ( 1 to 3)
B	Interest & Penalties
1	Interest u/s 18
2	Penalty u/s 18
3	Total (1 + 2)
C	TAX CREDITS
1	Entry Tax paid
2	Setoff
3	Other Credits (specify)
4	Total Tax Credits (1 to 3)
D	Entry Tax payable / refundable [(A(4)(3) + B(3)(3)-C(4)(3)]

	For............
	Chartered Accountants

Place .............................	Name .............................
Date .............................	Proprietor/partner
	Membership No.

DECLARATION

I ............................................ (Name of the Authorized Signatory) in my capacity as ............................. (designation) of ................................................................................ (name and address of the dealer ) do hereby declare that the particulars given above are true and correct to the best of my/our knowledge, information and belief and all information furnished herein above in accordance with our books of accounts and in the returns submitted as per Appendix-1

Place .............................	Name .............................
Date .............................	Signature & Designation
	(Seal)