The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT 1518/CR. 39/Taxation-1, dated 25th April 2018.

Whereas, the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) ;

Now, therefore, in exercise of the powers conferred by sub-sections (1), (2) and (3) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :-

1. (1) These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2018.

(2) Except as otherwise provided in these rules, they shall come into force with effect from the 1st April 2018.

2. In rule 2 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in sub-rule (1), in clause (p), for the words, " Sales Tax i.e. www.mahavat.gov.in" the words "State Tax i.e. www.mahagst.gov.in" shall be substituted.

3. In the principal Rules, for the words "www.mahavat.gov.in" wherever they occur, the words "www.mahagst.gov.in" shall be substituted.

4. In rule 8 of the principal Rules, in sub-rule (12), the words "a current bank account and" shall be deleted.

5. For rule 23 of the principal Rules, the following shall be substituted, namely :-

"23. Form of order of assessment:-

The assessment order under section 23 shall be in Form 303(231) or 303(232) or 303(233) or 303(234) or 303(235), when passed electronically, or in Form 303, when passed otherwise :

Provided that, where the dealer is liable to file more than one form of return then separate orders pertaining to such different forms of returns, may be issued.".

6. In rule 40 of the principal Rules, after sub-rule (2), the following sub-rules shall be added, namely :-

"(2A) The principal contractor may claim the credit of an amount or sum paid into the Government Treasury by an employer, during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, by filing a revised return,-

(a) for the period ending on the 30th June 2017, or

(b) if the business is discontinued or otherwise disposed of or has been transferred before the 30th June 2017, then for the period as specified in subrule (2) of rule 18,

subject to the following conditions :-

(i) The principal contractor can take credit only if the employer has issued certificate in Form 402 on or before the 31st December 2018.

(ii) Notwithstanding anything contained in clause (d) of sub-rule (1) of this rule, the employer shall file the return in Form 424 electronically on or before the 5th January 2019.

(iii) The principal contractor shall file such revised return for the period specified in clause (a) or, as case may be, clause (b) on or before the 10th January 2019.

(2B) The sub-contractor may claim the credit of an amount or sum transferred to him by the principal contractor, during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, in accordance with the provisions of clause (ii) of sub-section (4) of section 31, by filing a revised return for the period ending on the 30th June 2017 on or before the 15th January 2019, subject to the following conditions :-

(a) The sub-contractor can take credit only if the principal contractor has issued certificate in Form 402A on or before 10th January 2019.

(b) The principal contractor shall file the return in Form 424A electronically on or before the 5th January 2019."

7. In rule 53 of the principal Rules, in sub-rule (3), in clause (b), for the word and letter "Schedule "D" " the word and letter "Schedule B" shall be substituted and shall be deemed to have been substituted with effect from the 1st July 2017.

8. In rule 88 of the principal Rules, for sub-rule (4),the following shall be substituted, namely :-

"(4) The rates of interest specified in sub-rule (1), shall mutatis mutandis, apply for the purposes of clause (b) of sub-section (6) of section 51.".

9. After Form 303 appended to the principal Rules, the following Forms shall be inserted, namely :-

FORM 303 (231)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Value Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

5 Computation of net turnover of sales liable to tax	Particulars		As per return	As per order
	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:- Turnover of sales (including taxes thereon) including inter-State consignment transfers and branch transfers liable to be considered in the assessment order in Form 303(234).
	c)	Balance :- Turnover considered under this Form (a-b).
	d)	Add: - Value of goods return including reduction of sale price on account of rate difference and discount claimed but not confirmed by buyer. (Net taxable turnover with tax collected separately)
	e)	Less:-Value of goods return within State for assessment period excluding taxable turnover with tax.
	f)	Less:- Credit note, price on account of rate difference and discount within State for assessment period excluding taxable turnover with tax
	g)	Less: - Value of goods return including reduction of sale price on account of rate difference and discount confirmed by buyer (Net taxable turnover with tax collected separately)
	h)	Less:-Net tax amount (Tax included in sales shown in (c) above)
	i)	Less:- Total value in which tax is not collected separately (Inclusive of tax with whole amount).
	j)	Less:-Value of branch transfers / consignment transfers within the State if tax is paid by an agent.
	k)	Less:-Sales u/s 8(1) i.e. Inter-State sales including central sales tax, sale in the course of imports, exports and value of branch transfers / consignment transfers outside the State.
	l)	Less:-Sales of tax-free goods specified in Schedule" A" of MVAT Act.
	m)	Less:-Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales u/s 8(1) and covered in Box 5(k).
	n)	Less:-Labour charges/job work charges.
	o)	Less:-Other allowable deductions.
	P)	Less:- Deduction under section 3(2).
	q)	Balance: Net turnover of sales liable to tax [(c+d)-(h+i+j+k+l+m+n+o+p)- (e+f\|\|

6 Computation of sales tax collected separately under the MVAT Act. Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	j)				j)
	k)				k)
	l)				l)
	m)				m)
	Total				Total
7	Sales tax collected in excess of the amount of tax payable.
8 Computation of sales tax payable in respect of sales effected inclusive of tax under the MVAT Act. Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	j)				j)
	k)				k)
	l)				l)
	m)				m)
	Total				Total

9 Computation of purchases eligible for setoff	Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of purchases including taxes, value of branch transfers/ consignment transfers received and labour/ job work charges.
	b)	Less:- Turnover of purchases liable to be considered in the assessment order in Form 303(234).
	c)	Balance: - Turnover of purchases considered (a-b) in this order.
	d)	Less:-Value of goods return, reduction of purchase price for this period excluding within State taxable turnover with tax paid separately.
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately.
	f)	Less:-Imports (Direct imports).
	g)	Less:-Imports (High seas purchases).
	h)	Less: - Inter-State purchases of taxable goods against certificate in Form 'H'.
	i)	Less: - Within the State purchases of taxable goods against certificate in Form'H'.
	j)	Less:-Inter-State purchases (excluding purchases against any certificate and declaration in form C, H, F, 11.
	k)	Less:-Inter-State branch / consignment transfers received.
	l)	Less:- Inter-State purchases of taxable goods against declaration in Form'C'.
	m)	Less:- Within the State purchases of taxable goods against declaration in Form'C'.
	n)	Less:- Within the State branch transfers /consignment transfers received where tax is to be paid by an agent.
	o)	Less:-Within the State purchases of taxable goods from un-registered dealers.
	P)	Less:-Inter-State purchases of taxable goods against declaration in Form T.
	q)	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).
	r)	Less:-Within the State purchases of tax-free goods specified in Schedule "A".
	s)	Less:-Within the Statejob work/ labour charges paid.
	t)	Less:-:- Within the State other allowable deductions, if any.
	u)	Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected separately (inclusive of tax).
	v)	Less: - Within the State purchases of taxable goods from composition dealer u/s 42(1), (2).
	w)	Less:- Deduction under section 3(2).
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c-(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)]

10 Computation of purchase tax payable on the purchases effected during this period		Rate of tax (Drop down selection)	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	Total				Total

11 Tax rate wise breakup of within State purchases from registered dealers eligible for set-off as per box 9(x) Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

12. Computation of set-off claimed		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered /unregistered dealers eligible for set-off as per Box 10 & 11.
	b)	Less:- Set-off denial on account of purchases from registration certificate cancelled or composition dealer.
	c)	Less: Amount of set-off not admissible u/r 52A
	cl)	Less: Amount of set-off not admissible u/r 52B
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set-off u/r 54 of the corresponding purchase price.	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less: - Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner.
	h)	Set-off available for the period \|a-(b+c+c 1 +d+e+f+g))
	i)	Add: - Allowance of set-off reversed	Capital Assets
	i)	Add: - Allowance of set-off reversed	Other than Capital Assets
	j)	Less:- Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above i	Capital Assets (with staggered set-off)
	j)		Other than Capital Assets
	k)	Add:- Allowance of set-off not claimed on goods return.
	l)	Total set-off admissible for the period

13. Computation for Tax payable

A. Aggregate of refund available for the period

Particulars

Amount (Rs.)

Set-off admissible as per Box 12 (1)

Excess refund brought forward.

Amount already paid.

Excess refund if any, as per assessment order Form 303 (234), to be adjusted against the liability as per assessment order Form 303(231).

Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.

Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected at source u / s 31 A.

Refund adjustment order No.(As per Box 28)

Total available refund (a+b+c+d+e+f+g+h)

B. Total tax payable and adjustment ofcentral sales tax/ entry tax payable against availablerefund.

Sales tax payable as per box 6 + Sales tax payable as per box 8 + Purchase tax payable as per box 10.

Adjustment on account of MVAT payable, if any as per assessment order Form 303(234) against the excess refund as per assessment order Form 303(231)

Adjustment on account of central sales tax payable for this period.

Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.

Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 7).

Interest payable.

Late fee payable.

Add: Reversal on account of set-off claimed excess

Capital Assets

Other than Capital Assets

Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (i)

Capital Assets (with staggered set-off)

other than capital assest

Balance: Excess refund = (13A(i)- (13B(a) +13B(b) +13B(c)+ 13B(d)+ 13B(e)+ 13BF+ 13 B(g)+13B(h) +13BJ)]

Balance amount payable= 13B(a)+ 13B(b)+13B(c)+ 13B(d)+13B(e) + 13B(f) + 13B(g) + 13B(h) + 13B(j) -13A(i))]

C Utilization of excess refund as per box 13B(k)

Excess refund carried forward to subsequent tax period

Refund in this period(135 B(k)- 13 C(a))

D.Tax payable

Total amount payable as per box 13B(l)

14. Differential liability (tax payable as per assessment order-tax payable as per return) or differential refund (Excess refund as per return -excess refund as per order)

15. Amount of additional liability raised/refund reduced in transaction assessment order/orders pertaining to transactions included in this assessment order.

16. Other adjustments (refund)

17. Other adjustments, (liability)

18. Amount of refund already granted.

19. Total balance amount payable.

20 Amount of interest (in addition to the amount of interest in 13B(g)

21. .Amount of penalty to be levied.

22. Total balance amount refundable

23. Interest on refund

24. Amount of refund sanctioning order.

25. Amount of refund withholding order.

26. Amount of refund adjustment order/orders.

27. Amount of refund payment order.

28. Details of refund adjustment order (RAO)

Details of RAO

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total	Amount adjusted (Rs.)

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place

FORM 303 (232)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Valud Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or read with u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

As per return

As per order

Class of composition dealer (Please select one or more box. as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

6 Computation of net turnover of sales liable to composition (Please fill in one or more as applicable)	RETAILER		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of sales.
	b)	Less:-Turnover of sales of goods excluded from the composition scheme.
	c)	Less:-Other allowable reductions/ deductions.
	d)	Net turnover of sales liable to tax under composition Scheme [a-b-c]
7	RESTAURANT, CLUB, CATERER ETC		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of sales.
8	BAKER		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of sales.
9	SECOND HAND MOTOR VEHICLE DEALER		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of sales.
	b)	Less: Allowable reductions/ deductions.
	C)	Balance: Net turnover of sales, liable to tax under composition option ( a-b)
10	a)	Total turnover of sales liable to tax under compositionoption [6 (d) + 7 (a) + 8 (a) + 9 (c)]
	b)	Less:- Deduction u/s3(2).
	c)	Balance: Net turnover of sales liable to tax (c = a-b).

11 Computation of tax payable under the MVAT Act		Rate of tax (Drop down selection)	Net Turnover of Sales (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	NetTurnover of Sales (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

12. Computation of purchases eligible for set-off	a]	Total turnover of purchases including taxes, value of branch transfers / consignment transfers received and labour/ job work charges.
	b)	Less: Turnover of purchases liable to be considered in the other assessment order Forms.
	c)	Balance:- Turnover of purchases considered in this Form. (a-b).
	d)	Less:-Value of goods return, reduction of purchase price for period excluding within State taxable turnover with tax paid separately.
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately.
	f)	Less:-lmports (Direct importsl.
	g)	Less:- Deduction under section 3(2)
	h)	Less:-Imports (High seas purchases).
	i)	Less:- Inter-State purchases of taxable goods against certificate in Form 'H'
	j)	Less:- Within the State purchases of taxable goods against certificate in Form 'H'.
	k)	Less:-Inter-State purchases (excluding purchases against any certificate and declaration in form C.H.F.I]. l) Less:-lnter-State branch transfers /consignment transfers received
	m)	Less:- Inter-State purchases of taxable goods against declaration in Form'C'
	n)	Less:- Within the State purchases of taxable goods against declaration in Form'C'
	o)	Less:-Within the State branch transfers /consignment transfers received where tax is to be paid by an agent
	p)	Less:-Purchases of taxable goods from un-registered dealers
	q)	Less:- Inter State purchases of taxable goods against declaration in Form'I'
	r)	Less:-Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases under section 8(1)
	s)	Less:-Within the State purchases of tax-free goods specified in schedule "A"
	t)	Less:-Within the State job work/ labour charges paid
	u)	Less:-:- Within the State other allowable deductions, if any
	v)	Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected separately (Inclusive of tax)
	w)	Less: Within the State purchases of taxable goods from composition dealer u/s 42(11,12)
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c-(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)]
13. Tax rate wise breakup of within State purchase from registered dealers eligible for set-off as per box 12 (x) Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)
	a]				a]

	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	Total				Total

14. Computation of set-off claimed		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered dealers eligible for set-off as per box 13
	b)	Less:- Set-off denial on account of purchases from RC cancelled or composition dealer.
	c)	Less: Amount of set off not admissible u/r 52A.
	cl)	Less: Amount of set-off not admissible u/r 52B.
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set-off u/r 54 of the corresponding purchase price.	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less: - Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner.
	h)	Set-off available for the period [a-(b+c+cl+d+e+f+g))
	i)	Add: - Allowance of set-off reversed	Capital Assets
	i)	Add: - Allowance of set-off reversed	Other than Capital Assets
	j)	Less:- Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above i	Capital Assets (with staggered set-off)
	j)		Other than Capital Assets
	k)	Add:- Allowance of set-off not claimed on goods return.
	l)	Total set-off admissible for the period

15. Computation for Tax payable

A. Aggregate of refund available for the period

Particulars

Amount (Rs.)

Set-off admissible as per Box 14 (1|

b)..

Excess refund brought forward.

Amount already paid.

Adjustment of entry taxpaid under Maharashtra Tax on Entry of Goods into Local Areas Act 2002

Adjustment of entry taxpaid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act 1987

Amount of tax collected at source u/s 31A

Refund adjustment order No. (As per box 30)

Total available refund (a+b+c+d+e+f+g)

B. Total tax payable and adjustment ofcentral sales tax/ entry tax payable against available refund.

Sales tax payable as per box 11

Adjustment on account of central sales tax payable for this period

Adjustment on account of entry tax payable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002

Adjustment on account of entry tax payable under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act 1987

Amount of tax collected in excess of the amount of sales tax payable if any

Interest payable

Late fee payable

Add: Adjustment on account of set-off claimed excess

Capital Assets

Other than Capital Assets

Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (h)

Capital Assets (with staggered setoff)

Other than Capital Assets

Balance: Excess refund- (15A(h)- (15B(a) +15B(b) +15B(c)+ 15B(d)+ 15B(e)+ 15B(f)+ 15 B(g) +15B(i)]

Balance amount payable= 115B(a)+ 15B(b)+15B(c)+ 15B(d)+15B(e)+15 B(f)- 15B(g)+15B(i) -15A(h)]

C Utilization of excess refund as per box 15B(j)

Excess refund carried forward to subsequent tax period

Refund in this period(15 B(j)- 15 C(a))

D.Tax payable

Total amount payable as per box 15B(k)

16. Differential liability (tax payable as per assessment order-tax payable as per return) or differential refund (Excess refund as per return -excess refund as per order)

17. Amount of additional liability raised/refund reduced in transaction assessment order/orders pertaining to transactions included in this assessment order.

18. Other adjustments (refund)

19. Other adjustments, (liability)

20. Amount of refund already granted.

21. Total balance amount payable.

22. Amount of interest (in addition to the amount of interest in 15B(f)

23. .Amount of penalty to be levied.

24. Total balance amount refundable

25. Interest on refund

26. Amount of refund sanctioning order.

27. Amount of refund withholding order.

28. Amount of refund adjustment order/orders.

29. Amount of refund payment order.

30. Details of refund adjustment order (RAO)

Details of RAO

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total	Amount adjusted (Rs.)

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place

FORM 303 (233)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Value Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or read with u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

5. Business activities (Please select one or more box, as applicable)

As per return

As per order

Execution of works contracts and ongoing works contract , including under composition

Leasing business

Part of the business activity under composition (Please tick one or more box, as applicable)

Execution of works contracts and ongoing works contract , including under composition

Leasing business

Part of the business activity under composition (Please tick one or more box, as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

6 Computation of net turnover of sales liable to (Part A)	RETAILER		Amount (Rs.)	Amount (Rs.)
	a)	Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfer, consignment transfers, job work charges etc.
	b)	Less:- Turnover of sales (including taxes thereon) including inter-State consignment transfers and branch transfers liable to be considered in the assessment order under Form 303(234) or 303(235)
	c)	Balance Turnover considered under this assessment (a-b)
	d)	Add:- Value of goods return including reduction of sale price on account of rate difference and discount claimed not confirmed by buyer. (Net taxable turnover with tax collected separatelvl
	e)	Less:-Value of goods return within State for the period excluding taxable turnover with tax
	f)	Less:- Credit note, price on account of rate difference and discount within State for period excluding taxable turnover with tax.
	g)	Less;- Value of goods return including reduction of sale price on account of rate difference and discount confirmed by buyer (Net taxable turnover with tax collected separatelvl
	h)	Balance:- Turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfer, consignment transfers, job work charges etc. t (c+d)-(e+ f)l
	i)	Less:-Turnover of sales under composition scheme(s), other than works contracts under composition option (Computation of turnover of sales liable to tax to be shown in 8 Part B) Not deducted from (h)
	J)	Less:-Turnover of sales under works contracts under composition option (Computation of turnover of sales liable to tax to be show n in Part 7 ) Not deducted from (h)
	k)	Less:-Tumover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in 10 Part C) not deducted from (hi
	l)	Less:-Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in 11 Part D) not deducted from (h)
	m)	Balance: Net turnover of sales including, taxes as well as turnover of non-sales transactions like branch transfers / consignment transfers and job works charges , etc, (h) -(i+j+k+l)
	n)	Less:-Net tax amount Tax included in sales shown in (c) above
	o)	Less:- Total value in which tax is not collected separately (Inclusive of tax with gross amount) not deducted from (m)
	p)	Less:-Value of branch transfers/consignment transfers within the Stateif the tax is to be paid by an agent
	q)	Less: Sales u/s 8(1) i.e. inter Statesales including central sales tax, sales in the course of imports, exports and value of branch transfers/ consignment transfers outside the State
	r)	Less:- Non-taxable labour and other charges / expenses u/r 58(1), cost of land u/r 58(1 A), deduction u/r 58(1B) for execution of works contract
	s)	Less:- Amount paid by way of price for sub- contract where tax is borne bv sub contractor
	t)	Less - Amount paid by way of price for sub-contract where tax is borne by principal contractor
	u)	Less -Sales of tax-free goods specified in Schedule 'A'
	v)	Less: Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales under section 8(1) & covered in box 6(q)
	w)	Less:-Labour/job work charges
	x)	Less:-Other allowable deductions, if any
	y)	Less:- Deduction under Section 3(2)
	z)	Balance: Net turnover of sales liable to tax [m-(n+p+q+r+s+t+u+v+w+x+y)

7 Computation of tax under works contracts by way of composition option payable under the MVAT Act Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)

	Computation of tax under works contracts by way of composition (Inclusive of tax)				Computation of tax under works contracts by way of composition (Inclusive of tax)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	Sub total				Sub total
	Total				Total

8 ( PART-B) Computation of net turnover of sales liable to tax under composition		Particulars					Amount (Rs.)	Amount (Rs.)
	A	Turnover of sales (excluding taxes) under composition scheme(s) [Same as 6(i)]
	B	RETAILER
	a)	Total turnover of sales
	b)	Less:-Turnover of sales of goods excluded from the composition scheme
	c)	Less:- Allowable deductions.
	d)	Balance:Net turnover of sales liable to tax under composition option [a-(b,cl]
	C	RESTAURANT, CLUB, CATERER ETC
	a)	Total turnover of sales.
	D	BAKER
	a)	Total turnover of sales
	E	SECOND HAND MOTOR VEHICLES DEALERS
	a)	Total turnover of sales
	b)	Less: Allowable reductions/ deductions
	c)	Balance:Net turnover of sales, liable to tax under composition option ( a-b)
	F	LEASE COMPOSITION DEALER
	a)	Total turnover of sales
	b)	Less: Allowable reductions/ deductions
	c)	Balance: Net turnover of sales, liable to tax under composition option ( a-b)
	G	Total net turnover of sales liable to tax under composition option [8(B) (d) + 8(C) (a)+8(D) (a)+ 8(E) (c) + 8(F) (c)]
9 Computation of sales tax payable by way of composition other than works contract under the MVAT Act Lew value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a]				a]
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	j)				j)
	Total				Total
10 (PART-C) Computation of net turnover of sales relating to ongoing works contracts liable to tax under section 96(1 )(g) of the MVAT Act 2002:		Particulars		Amount (Rs.)
	a]	Turnover of sales (excluding tax/composition) relating to ongoing work contract during the period [same as Box _6(k)
	b)	Less:-Turnover of sales exempted from tax
	c)	Less:-Deduction u/s 6 of the earlier Law
	d)	Less:-Deduction u/s6(A) of the earlier Law
	e)	Balance:Net turnover of sales liable to tax/ composition [a-(b+c+d)]
11 ( PART-D) Computation of net turnover of sales relating to ongoing leasing contracts liable to tax under sec 96(10) (0 of the MVAT Act, 2002		Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Turnover of sales (excluding taxes) relating to on-going leasing contracts[same as box jam
	b)	Less: Turnover of sales exempted from tax
	c)	Balance: Net turnover of sales liable to tax (a-b)

12. Computation of sales tax collected separately under the MVAT Act as per box 6(z), 10(c), 11(c) Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total
12A		Sales tax collected in excess of the amount of tax payable.

13 Computation of sales tax payable in respect of sales effected inclusive of tax under the MVAT Act, Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	Total				Total

14. Computation of purchases eligible for setoff	Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of purchases including taxes, value of branch transfers / consignment transfers received and job work charges
	b)..	Less:- Turnover of purchases liable to be considered inassessment order Form 303(2341 or Form 303(235)
	c)	Balance:- Turnover of purchases considered in this Form [a-b]
	d)	Less:-Value of goods return, reduction of purchase price for periodexcluding within State taxable turnover with tax paid separately.
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately.
	f)	Less:-lmports(Direct imports)
	g)	Less:-Imports (High seas purchases)
	h)	Less:- Inter-State purchases of taxable goods against certificate in Form 'H'
	i)	Less:- Within State purchases of taxable goods against certificate in Form 'H'
	J)	Less:-lnter-State purchases (Excluding purchases against any certificate and declaration in form C.H.F.II
	k)	Less:-Inter-State branch/ consignment transfers received
	l)	Less:- Inter-State purchases of taxable goods against declaration in Form'C'
	m)	Less: Within State purchases of taxable goods against declaration in Form'C*
	n)	Less: Within the State branch transfers /consignment transfers received where tax is to be paid by an agent
	o)	Less:-Within the State purchases of taxable goods from un registered dealers
	P)	Less:- Inter-State purchases of taxable goods against declaration in FormT
	q)	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)
	r)	Less:-Within the State purchases of tax-free goods specified in schedule 'A'
	s)	Less:-Within the State job work/ labour charges paid
	t)	Less:-Within the Stateother allowable reductions, if any
	u)	Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected separately (inclusive of tax)
	v)	Less:- Within the Statepurchases of taxable goods purchase from composition dealer u/s 42(11,(2)
	w)	Less:- Deduction under section 3(2)
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+ v+w)]

15. Computation of purchase tax payable on the Purchases effected during this period		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	Total				Total

16 Tax Rate wise breakup of within State purchase from registered dealers eligible for set-off as per box 14(x) Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Net turnover of purchases (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

17. Computation of set-off claimed in this period		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered / unregistered dealers eligible for set-off as per box 15 &16
	b)	Less:- Set-off denial on account of purchases from registration certificate cancelled or composition dealer
	c)	Less: Amount of set-off not admissible u/r 52A
	cl)	Less: Amount of si not admissible u/ et-off r 52B
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set off u/r 54 of the corresponding purchase price	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less:- Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner
	h)	Set-off available for the period [a-(b+c+cl+d+e+f+g)]
	i)	Add:- Allowance of set-off reversed	Capital Assets
	i)	Add:- Allowance of set-off reversed	Other than Capital Assets
	j)	Less:- Reduction u/r 52A. 52B, 53 and denial u/r 54 out of above i	Capital Assets (with staggered set-off)
	j)		Other than Capital Assets
	k)	Add: Allowance of set-off not claimed on goods return
	l)	Total set-off admissible for the period

18. Computation for Tax payable

A. Aggregate of refund available for the period

Particulars

Amount (Rs.)

Set-off admissible as per Box 17 (1)

b)..

Excess refund brought forward.

Amount already paid.

Excess refund if any determined , as per assessment order Form 303(234)/303(235), to be adjusted against the liability as per assessment order Form 303(233)

Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.

Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected at source u / s 31 A.

Refund adjustment order No.(As per Box 33)

Total available refund (a+b+c+d+e+f+g+h)

B. Total tax payable and adjustment of central sales tax/ entry tax payable against availablerefund.

Sales Tax payable as per box 7 + sales tax payable as per box 9 + sales tax payable as per box 12+ Sales tax payable as per box 13+ purchase tax payable as per box 15

Adjustment on account of MVAT payable, if any as per assessment order Form 303(234)/Form 303(235) against the excess refund as per assessment order Form 303(233).

Adjustment on account of central sales tax payable for this period.

Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.

Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 12A).

Interest payable.

Late fee payable.

Add: Reversal on account of set-off claimed excess

Capital Assets

Other than Capital Assets

Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (i)

Capital Assets (with staggered set-off)

other than capital assest

Balance: Excess refund = (18A(i)- (18B(a) +18B(b) +18B(c)+ 18B(d)+ 18B(e)+ 18B(f)+ 18 B(g)+18B(h) +18B(J)]

Balance amount payable= 18B(a)+ 18B(b)+18B(c)+ 18B(d)+18B(e) + 18B(f) + 18B(g) + 18B(h) + 18B(j) -18A(i))]

C Utilization of excess refund as per box 13B(k)

Excess refund carried forward to subsequent tax period

Refund in this period(18 B(k)- 18 C(a))

D.Tax payable

Total amount payable as per box 18B(l)

19. Differential liability (tax payable as per assessment order-Tax payable as per return) or differential refund (Excess refund as per return -Excess refund as per order]

20. Amount of additional liability raised in transaction assessment order/orders pertaining to transactions included in this assessment order.

21. Other adjustments, (refund)

22. Other adjustments, (liability)

23. Amount of refund already granted

24 Total balance amount payable

25. Amount of interest (in addition to the amount of interest in 18B(g)

26. .Amount of penalty to be levied.

27. Total balance amount refundable

28. Interest on refund

29. Amount of refund sanctioning order.

30. Amount of refund withholding order.

31. Amount of refund adjustment order/orders.

32. Amount of refund payment order.

33. Details of refund adjustment order (RAO)

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place

FORM 303 (234)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Value Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

5.	As per return					As per order
	a)	Eligibility Certificate (EC) No.	Certificate of Entitlement (COE) No.	Mode of Incentive	Type of Unit	a)	Eligibility Certificate (EC) No.	Certificate of Entitlement (COE) No.	Mode of Incentive	Type of Unit
	b)					b)
	c)					c)
	d)					d)

6. Computation of net turnover of sales liable to tax	Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfers/consignment transfers and job work charges etc.
	b)	Less : Gross turnover of liable to be considered in assessment order Form 303(231) and/ or 303(233)
	c)	Balance:- turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfers/consignment transfers, job work charges etc.( (a)-(b)).
	d)	Add:- Value of goods return including reduction of sale price on account of rate difference and discount claimed but not confirmed by buyer (net taxable turnover with tax collected separately)
	e)	Less: -Value of goods returned within State for period excluding taxable turnover with tax
	f)	Less:- Credit note, price on account of rate difference and discount within State for period excluding taxable turnover with tax .
	g)	Less:- Value of goods return including reduction of sale price on account of rate difference and discount confirmed by buyer (net taxable turnover with tax collected separately)
	h)	Less:-Net tax amount (tax included in sales shown in (c) above
	i)	Less:- Total value in which tax is not collected separately (inclusive of tax with gross amount ]
	J)	Less:-Value of branch transfers / consignment transfers within the State if tax is to be paid by an agent.
	k)	Less:-Sales u/s 8(1) i.e. inter-State sales including central sales tax, sales in the course of imports, exports and value of branch transfers/ consignment transfers outside the State
	l)	Less: Sales of tax-free goods specified in schedule 'A'
	m)	Less:-Sales of taxable goods fully exempted u/s 8(4) (other than sales under section 8(1) and shown in box 6(n)
	n)	Less: Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales under section 8(1) & 8(4) covered in box 6(m)
	o)	Less:-Job /labour work charges
	p)	Less:-Other allowable deductions, as per sale annexure
	q)	Less:- deduction under section 3(2)
	r)	Balance net turnover of sales liable to tax [(c+d)-(e+f+g+h+i+j-k+l+m+n+o+p+q)]

7. Computation of sales tax collected separately under the MVAT Act Less value of goods return including reduction of sale price on account of rate difference and discount	1	Turnover of sales eligible for incentive (Deferment of tax)				Turnover of sales eligible for incentive (Deferment of tax)
		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)	Sub total- A			i)	Sub total A
	II	Other sales (Turnover of sales non-eligible for incentive				Other sales (Turnover of sales non-eligible for incentive)
	a)				a)
	b)				b]
	c)				c)
	d)				d)
	e)
	f)
	g)
	h)	Sub total - B				Sub total - B
	III	Total (A+ B)				Total (A+ B)
8		Sales tax collected in excess of the amount of tax payable.

9.Computatio n of sales tax payable in respect of sales effected inclusive of tax under the MVAT Act Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	Total				Total

10. Computation of purchases eligible for set-off	a]	Total turnover of purchases including taxes, value of branch transfers /consignment transfers received and job work charges
	b)	Less:- Turnover of purchases liable to be considered in assessment order Form 303(231) or 303(233)
	c)	Balance turnover of purchases (a-b)
	d)	Less:-Value of goods return reduction of purchase price for this period excluding within State taxable turnover with tax paid separately
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately .
	f)	Less:-lmports (Direct imports)
	g)	Less:-Imports (High seas purchases)
	h)	Less:- Inter State purchases of taxable goods against certificate in Form H'
	i)	Less:- Within State purchases of taxable goods against certificate in Form H'
	j)	Less: Inter-State purchases (excluding purchases against any certificate and declaration in form C.H,F,I)
	l)	Less:-Inter-State branch transfer, consignment transfers received
	k)	Less:- Inter State purchases of taxable goods against declaration in Form 'C'
	m)	Less:- Within State purchases of taxable goods against declaration in Form 'C'
	n)	Less:-Within the State consignment transfers received if the tax is to be paid by an agent
	o)	Less:-Within the State purchases of taxable goods from un registered dealers
	p)	Less:- Inter-State purchases of taxable goods against declaration in Form T
	q)	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)
	r)	Less:-Withm State purchases of tax free goods specified in schedule 'A'
	s)	Less -Within the State job work/ labour charges paid
	t)	Less:-Within the State other allowable deductions if any
	u)	Less:-Within the State purchases of taxable goods
	v)	Less:- Within the State purchases of taxable goods from composition dealer u/s 42(11,(2) from registered dealers where tax is not collected separately (inclusive of tax)
	w)	Less:- Deduction under section 3(2)
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off.[c-(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)]
11. Computation of purchase tax payable on the purchases effected during this period		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs)	Tax amount (Rs.)		Rate of tax (Drop down selection)	Turnover of purchases liable to tax (Rs)	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	Total				Total
12. Tax rate wise breakup of within State purchases from registered dealers eligible for set-off or refund as per box 10 (x). Less value of goods return including reduction of sale price on account of rate difference and discount		Rate of tax (Drop down selection)	Net Turnover of purchases [Rs]	Tax amount (Rs.)		Rate of tax (Drop down selection)	Net Turnover of purchases [Rs]	Tax amount (Rs.)
	a)				a)
	b)				b)
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

13. Computation of set off/refund claimed for this period		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered / unregistered dealers eligible for set-off/rafund as per box 11 &12
	b)	Less:- Set-off denial on account of purchases from registration certificate cancelled or composition dealer
	c)	Less: Amount of set-off not admissible u/r 52A
	cl)	Less: Amount of si not admissible u/ et-off r 52B
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set off u/r 54 of the corresponding purchase price	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less:- Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner
	h)	Set-off available for the period [a-(b+c+cl+d+e+f+g)]
	i)	Less:- Amount of set-off/refund u/r 79(2) relating to raw materials for use in manufacture of goods eligible for incentives
	j)	Amount of set-off relating to other purchases ( h-i)
	k)	Add:- Allowance of set-off reversed	Capital Assets
	k)	Add:- Allowance of set-off reversed	Other than Capital Assets
	l)	Less:- Reduction u/r 52A. 52B, 53 and denial u/r 54 out of above k	Capital Assets (with staggered set-off)
	l)		Other than Capital Assets
	k)	Add: Allowance of set-off not claimed on goods return
	l)	Total set-off admissible for the period

14. Computation for Tax payable
A. Aggregate of refund available for the period	Particulars			Amount (Rs.)	Amount (Rs.)
	a)	Set-off admissible as per Box 13(n)
	b)	Excess refund brought forward.
	c)	Amount already paid.
	d)	Excess refund if any determined , as per assessment order Form 303(231)/Form 303(2331, to be adjusted against the liability as per assessment order Form 3031234)
	e)	Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.
	f)	Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.
	g)	Amount of tax collected at source u / s 31 A.
	h)	Refund adjustment order No.(As per Box 33)
	i)	Total available refund (a+b+c+d+e+f+g+h)
B. Total tax payable and adjustment of central sales tax/ entry tax payable against availablerefund.	a)	a) Sales tax payable as per box 7(III) + Sales tax payable as per box 9+ Purchase tax payable as per box 11
	b)	b) Less :-Sales tax deferred (Tax amount as per box 7(l) (i)+ Box 9
	c)	c) Balance:- Sales tax payable on non-eligible sales (tax amount as per box 7(ll)(h)) & box 11 (a) -(b)]
	d)	Adjustment of MVAT payable, if any as per assessment order Form 303(231)/Form 303(233) against the excess refund as per assessment order Form 303(234).
	e)	Adjustment on account of central sales tax payable for this period.
	f)	Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.
	g)	Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.
	h)	Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 8).
	i)	Interest payable.
	j)	Late fee payable.
	k)	Add: Adjustment on account of set-off claimed excess	Capital Assets
	k)	Add: Adjustment on account of set-off claimed excess	Other than Capital Assets
	l)	Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (k)	Capital Assets (with staggered set-off)
	l)		other than capital assest
	m)	Balance: Excess refund [14 A(i)-(14 B(c)+14 B(d)+14 B(e)+14 B(f)+14 B(g)+ 14B(h) + 14B(i)+14 B(j)+ 14B(l) ]
	n)	Balance amount pavable [ 14B(c)+14 B(d) +14 B(e)+14B(f) +14B(g)+14B(h)+14B(i)+ 14B(j)+ 14B(l) + 14A(i)]
C Utilization of excess refund as per box 14B(m)	a)	Excess refund carried forward to subsequent tax period
	b)	Refund in this period(14 B(m)- 14C(a))
D.Tax payable	a)	Total amount payable as per box 14B(n)

15. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)

COE No.

Eligibility period

From

COE No.

Eligibility period

From

A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - total A

B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - Total (B)

Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST pavable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period

Less: Amount of CQB / Tax deferment for the period as per box 15 C or 15 D( c), as the case may be

Less: Amount of refund claimed as per rule 79 (2) .

Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period

Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]

16. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)

COE No.

Eligibility period

From

COE No.

Eligibility period

From

A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - total A

B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - Total (B)

Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST pavable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period

Less: Amount of CQB / Tax deferment for the period as per box 16 C or 16 D( c), as the case may be

Less: Amount of refund claimed as per rule 79 (2) .

Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period

Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]

17. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)

COE No.

Eligibility period

From

COE No.

Eligibility period

From

A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - total A

B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - Total (B)

Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST pavable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling al Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period

Less: Amount of CQB / Tax deferment for the period as per box 17 C or 17 D( c), as the case may be

Less: Amount of CQB / Tax deferment for the period as per box 17 C or 17D( c), as the case may be

Less: Amount of refund claimed as per rule 79 (2) .

Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period

Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]

18. Detail of benefits availed under the Package Scheme of Incentives (Detail to be given separately for each EC)

COE No.

Eligibility period

From

COE No.

Eligibility period

From

A Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(a)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - total A

B Calculation of cumulative quantum of benefits (CQB) u/r 78(2)(b)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Rate of tax (Drop down selection)

Turnover of sales of eligible goods liable to tax (Rs.)

CQB amount (Rs.)

Sub - Total (B)

Total (A+B)

D Calculation of deferment benefit u/r 81

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Particulars

Turnover of sales of eligible goods liable to tax (Rs.)

Tax amount (deferrable) (Rs.)

Amount of MVAT payable

Amount of CST pavable

Total amount of tax deferred (a+b)

E Status of CQB u/r 78 / Tax deferment u/r 81

Sanctioned monetary ceiling al Sanctioned monetary ceiling

Opening balance of the monitory ceiling at the beginning of the period

Less: Amount of CQB / Tax deferment for the period as per box 18 C or 18 D( c), as the case may be

Less: Amount of refund claimed as per rule 79 (2) .

Less : - Benefit of luxury tax claimed for TOURISM INCENTIVE SCHEME(TlS-99) under Luxury Tax Act, 1987 for this period

Closing balance of the monitory ceiling at the end of the period. (( b) - (c+d+e)]

19. Differential liability (tax payable as per assessment order-Tax payable as per return) or differential refund (Excess refund as per return -Excess refund as per order]

20. Amount of additional liability raised in transaction assessment order/Orders pertaining to transactions included in this assessment order

21. Other adjustments, (refund)

22. Other adjustments, (liability)

23. Amount of refund already granted

24, Total balance amount payable

25. Amount of interest (In addition to the amount of interest in 14B(i)

26. Amount of penalty to be levied.

27.Total balance amount refundable

28.lnterest on refund payable

29. Amount of refund sanctioning order.

30. Amount of refund withholding order

31. Amount of refund adjustment order/orders.

32. Amount of refund payment orde

33. Details of refund adjustment order (RAO)

Details of RAO

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place

FORM 303 (235)

(See rule 17A and 23)

Assessment Order u/s 23 of Maharashtra Valud Added Tax Act, 2002

1. Dealer related information	Registration Certificate No			Liable to file Form 704			2. Accounting system
	Name of dealer					Date of final hearing/ show cause notice for best judgment assessment
3.Case related information	Notice issued u/s ( Drop down selection)			Read with u/s or u/r		Notice service date			Mode of service of notice
	Master checklist (No of items sought)			Master checklist (No of items submitted)			List of Documents "sought" but not "submitted"
4	Period covered by order	From	Date	Month	Year	To	Date	Month	Year	Type of Assessment	Type of Order

5 Computation of net turnover of sales liable to tax	Particulars		As per return	As per order
	a)	Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfer, consignment transfers, job work charges etc.
	b)	Less:- Gross turnover of sales liable to be considered in assessment order Form 303(233)
	c)	Balance: -Turnover of sales including, taxes as well as turnover of non-sales transactions like value of branch transfers/ consignment transfers, job work charges etc.(a)-(b).
	d)	Add:- Value of goods return including reduction of sale price on account of rate difference and discount claimed but not confirmed by buyer (Net taxable turnover with tax collected separately)
	e)	Less:-Value of goods returned within State for period excluding taxable turnover with tax
	f)	Less:- Credit note, price on account of rate difference and discount within State for period excluding taxable turnover with tax.
	g)	Less:- Value of goods return including reduction of sale price on account of rate difference and discount confirmed by buyer (net taxable turnover with tax collected separately)
	h)	Less:-Net tax amount (tax included in sales shown in (c) above
	i)	Less:- Total value in which tax is not collected separately (inclusive of tax with gross amount)
	j)	Less:-Value consignment transfers within the State if is to be paid by the agent.
	k)	Less:-Sales u/s 8 (1) i.e. Inter-State sales including central sales tax, sales in the course of imports, exports and value of branch transfers/ consignment transfers outside the State
	l)	Less:-Sales of tax-free goods specified in schedule 'A'
	m)	Less:-Sales of taxable goods fully exempted u/s 41 and u/s 8 other than sales under section 8(1) & covered in box 5(k)
	n)	Less:-Job/labour work charges
	o)	Less:-Other allowable deductions, as per sale annexure
	p)	Less:- Deduction under section 3(2)
	q)	Balance net turnover of sales liable to tax \|(c+d)-(e+f+g+h+i+j+k+l+m+n+o+p)\|

6 Computation of sales tax collected under the MVAT Act Less Value of goods return including reduction of sale price on account of rate difference and discount

Schedule entry No

Rate of tax (Drop down selection)

Additional sales tax (Rs.)

Sales turnover (Rs.)

Quantity sold (Liters)

Tax Amt. (Rs.)

Schedule entry No

Rate of tax (Drop down selection)

Additional sales tax (Rs.)

Sales Turn- over (Rs.)

Quantity sold (Liters)

Tax Amt. (Rs.)

Sch.D or Sch B from 1.7.2017 goods (Inter Oil Co. sales of notified Motor Spirits)

D5(a|(i)

D5(a](ii)

D5(b)

D10(a)(i)

D10(a)(ii)

D 10(b)

D 11

Sub -total (a to l)

C28

C27

C58(a)

C58(b)

sub-total (m to p)

Others

Sub-total (q to t)

Total

7	Sales tax collected in excess of the amount of tax payable.
8 Computation of sales tax payable in respect of sales effected inclusive of tax under the MVAT Act. Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of sales liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	Total				Total

9 Computation of purchases eligible for setoff	Particulars		Amount (Rs.)	Amount (Rs.)
	a)	Total turnover of purchases including taxes, value of branch transfers/ consignment transfers received and labour/ job work charges.
	b)	Less:- Turnover of purchases covered under assessment order in Form 303(233).
	c)	Balance: - Turnover of purchases(a-b) .
	d)	Less:-Value of goods return, reduction of purchase price for this period excluding within State taxable turnover with tax paid separately.
	e)	Less:- Reduction of purchase price on account of rate difference and discount for period excluding within State taxable turnover with tax paid separately.
	f)	Less:-Imports (Direct imports).
	g)	Less:-Imports (High seas purchases).
	h)	Less: - Inter-State purchases of taxable goods against certificate in Form 'H'.
	i)	Less: - Within the State purchases of taxable goods against certificate in Form 'H'.
	j)	Less:-Inter-State purchases (excluding purchases against any certificate and declaration in form C, H, F, I)
	k)	Less:-Inter-State branch / consignment transfers received.
	l)	Less:- Inter-State purchases of taxable goods against declaration in Form 'C'.
	m)	Less:- Within the State purchases of taxable goods against declaration in Form 'C'.
	n)	Less:- Within the State branch transfers /consignment transfers received where tax is to be paid by an agent.
	o)	Less:-Within the State purchases of taxable goods from un-registered dealers.
	P)	Less:-Inter-State purchases of taxable goods against declaration in Form I.
	q)	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).
	r)	Less:-Within the State purchases of tax-free goods specified in Schedule "A".
	s)	Less:-Within the State job work/ labour charges paid.
	t)	Less:-:- Within the State other allowable deductions, if any.
	u)	Less:-Within the State purchases of taxable goods from registered dealers where tax is not collected separately (inclusive of tax).
	v)	Less: - Within the State purchases of taxable goods from composition dealer u/s 42(1), (2).
	w)	Less:- Deduction under section 3(2).
	x)	Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [c-(d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w)]

10 Computation of purchase tax payable on the purchases effected during this period		Rate of tax (Drop down selection)	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	Total				Total

11 Tax rate wise breakup of within State purchases from registered dealers eligible for set-off as per box 9(x) Less value of goods return including reduction of sale price on account of rate difference and discount.		Rate of tax (Drop down selection)	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)		Rate of tax (Drop down selection!	Turnover of Purchases liable to tax (Rs.)	Tax amount (Rs.)
	a)				a)
	b]				b]
	c)				c)
	d)				d)
	e)				e)
	f)				f)
	g)				g)
	h)				h)
	i)				i)
	Total				Total

12. Computation of set-off claimed		Particulars		Purchase value (Rs.)	Tax amount (Rs.)	Purchase value (Rs.)	Tax amount (Rs.)
	a)	Within the State purchases of taxable goods from registered /unregistered dealers eligible for set-off as per Box 10 & 11.
	b)	Less:- Set-off denial on account of purchases from registration certificate cancelled or composition dealer.
	c)	Less: Amount of set-off not admissible u/r 52A
	cl)	Less: Amount of set-off not admissible u/r 52B
	d)	Less: Reduction in the amount of set-off u/r 53 of the corresponding purchase price of (Sch B, C, D & E or Sch B from 1.7.2017) goods	Capital Assets
	d)		Other than Capital Assets
	e)	Less: Denial in the amount of set-off u/r 54 of the corresponding purchase price.	Capital Assets
	e)		Other than Capital Assets
	f)	Less:-Within the State purchases of taxable goods from registered dealers under MVAT Act, 2002 and set-off not claimed.	Capital Assets
	f)		Other than Capital Assets
	g)	Less: - Within the State purchases of Capital Asset from registered dealer set-off withheld for staggered manner.
	h)	Set-off available for the period \|a-(b+c+c 1 +d+e+f+g))
	i)	Add: - Allowance of set-off reversed	Capital Assets
	i)	Add: - Allowance of set-off reversed	Other than Capital Assets
	j)	Less:- Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above i	Capital Assets (with staggered set-off)
	j)		Other than Capital Assets
	k)	Add:- Allowance of set-off not claimed on goods return.
	l)	Total set-off admissible for the period

13. Computation for Tax payable

A. Aggregate of refund available for the period

Particulars

Amount (Rs.)

Set-off admissible as per Box 12 (1|

b)..

Excess refund brought forward.

Amount already paid.

Excess refund if any, as per assessment order Form 303 (233), to be adjusted against the liability as per assessment order Form 303(235).

Adjustment of entry tax paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002.

Adjustment of entry' tax paid under Maharashtra Tax on Entry of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected at source u / s 31 A.

Refund adjustment order No.(As per Box 28)

Total available refund (a+b+c+d+e+f+g+h)

B. Total tax payable and adjustment ofcentral sales tax/ entry tax payable against available refund.

Sales tax payable as per box 6 + Sales tax payable as per box 8 + Purchase tax payable as per box 10.

Adjustment on account of MVAT payable, if any as per assessment order Form 303(233) against the excess refund as per assessment order Form 303(235)

Adjustment on account of central sales tax payable for this period.

Adjustment on account of entry taxpayable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002.

Adjustment on account of entry tax payable under Maharashtra Tax on Entry' of Motor Vehicle into Local Areas Act, 1987.

Amount of tax collected in excess of the amount of sales tax payable if any (as per Box 7).

Interest payable.

Late fee payable.

Add: Reversal on account of set-off claimed excess

Capital Assets/Other than Capital Assets

Reduction u/r 52A, 52B, 53 and denial u/r 54 out of above (i) Capital Assets (with staggered set-off)/other than capital assest

Balance: Excess refund = (13A(i)- (13B(a) +13B(b) +13B(c)+ 13B(d)+ 13B(e)+ 13BF+ 13 B(g)+13B(h) +13B(j))]

Balance amount payable= 13B(a)+ 13B(b)+13B(c)+ 13B(d)+13B(e) + 13B(f) + 13B(g) + 13B(h) + 13B(j) -13A(i))]

C Utilization of excess refund as per box 13B(k)

Excess refund carried forward to subsequent tax period

Refund in this period(135 B(k)- 13 C(a))

D.Tax payable

Total amount payable as per box 13B(i)

14. Differential liability (tax payable as per assessment order-tax payable as per return) or differential refund (Excess refund as per return -excess refund as per order)

15. Amount of additional liability raised/refund reduced in transaction assessment order/orders pertaining to transactions included in this assessment order.

16. Other adjustments (refund)

17. Other adjustments, (liability)

18. Amount of refund already granted.

19. Total balance amount payable.

20 Amount of interest (in addition to the amount of interest in 13B(g)

21. .Amount of penalty to be levied.

22. Total balance amount refundable

23. Interest on refund

24. Amount of refund sanctioning order.

25. Amount of refund withholding order.

26. Amount of refund adjustment order/orders.

27. Amount of refund payment order.

28. Details of refund adjustment order (RAO)

Details of RAO

RAO No.	Amount adjusted (Rs.)	Date of RAO	RAO No.	Amount adjusted (Rs.)	Date of AO (Rs)


Total			Total	Amount adjusted (Rs.)

Assessment Order.

Sr. No.	Reason for increase in liability or decrease in refund in assessment	Tax payable/Refund claimed	As determined	Difference
1
2
Date				Signature
Place

10. In Form 310 appended to the principal Rules, for the NOTE, at the end of the Form, the following shall be substituted, namely :-

"RECEIPT CUM-STAY ORDER

Appeal in case of M/s ___________________________ holder of RC No. __________________________ under MVAT Act and RC No. _____________________________________ under CST Act, against the assessment order /appeal order* for the period from _________ to __________ is filed as per the provisions of section 26 of the Act and stay is granted for the recovery of the remaining disputed dues as given in table below. The

Sr. No. (inward No.) is ____________.

The details of dues as per assessment order/ appeal order* and the requisite payment made as per section 26 of the Act is as under :-

Table

Sr. No.	Particulars	Disputed (Amt. in Rs.)		Undisputed (Amt. in Rs.)
Sr. No.	Particulars	MVAT	CST	MVAT	CST
1	Total Dues
	(a) Tax
	(b) Interest (if u/s 30(1))
	(c) Interest (if u/s 30(2))
	(d) Interest (if u/s 30(3))
	(e) Interest (if u/s 30(4))
	(f) Penalty u/s
	Total
2	Amount Paid
	(a) Tax
	(b) Interest (if u/s 30(1))
	(c) Interest (if u/s 30(2))
	(d) Interest (ifu/s 30(3))
	(e) Interest (if u/s 30(4))
	(f) Penalty u/s
	Total
	3. Total dues for which stay to recovery is granted.
	4. Undisputed amount for which stay to recovery is not granted.

	Signature :
	Name of the officer
	Designation :

NOTE :- *Strike off whichever is not applicable.".

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.