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Maharashtra Value Added Tax Rules, 2005 FORMS
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Form 221

ANNEXURE-A  

  TIN   Period   To  
Details of the Amount Paid along with returns and or Chalan corresponding to Schedule I/II/III/IV/V under MVAT Act, 2002.
Sr. No.

Period original return due date of payment Type of return (Original or Revised Amount of tax paid Date of payment Amount  of interest on delayed payment Amount of interest paid
From To
1                
2                
3                
n                
  Total of remaining payments         
TOTAL        
Details of refund adjustment order
Sr. No. RAO No. Amount Adjusted (Rs.) Date of RAO
  1      
  2      
  n      
  Total of remaining  RAOs    
  TOTAL    

 

ANNEXURE-B

  

  TIN   Period   To  
Details of the Amount Paid along with returns and or Chalan corresponding to Schedule VI for CST Act, 1956.
Sr. No.

Period original return due date of payment Type of return (Original or Revised Amount of tax paid Date of payment Amount  of interest on delayed payment Amount of interest paid
From To
1                
2                
3                
n                
  Total of remaining payments         
  TOTAL        
Details of refund adjustment order
Sr. No. RAO No. Amount Adjusted (Rs.) Date of RAO
1      
2      
3      
n      
  Total of remaining RAOs     
  TOTAL    

ANNEXURE-C (N)

TIN   PERIOD Form     TO  
Details of Tax Deducted at Source (TDS) certificates received
Sr.

No.

Name and address of the employer deducting the tax TIN of the employer, if any Or PAN/TAN TDS certificate No. if any Date of Certificate. Amount of TDS as per certificate.
Gross amount
1          
2          
3          
n          

 

ANNEXURE-D(N)

TIN   PERIOD Form     TO        
DETAILS OF TAX DEDUCTED AT SOURCE (TDS) CERTIFICATE ISSUED
Sr. No. Name of the dealer TIN/PAN/TIN TDS

certificate

no., if

Date of

certificate

Turnover on which TDS made Amount of tax deducted. to be deducted.

(Rs)

Amount of tax deducted

Interest payable if any Amount paid (Rs.)
Gross amount
1                  
2                  
3                  
n                  

ANNEXURE-D1

TIN   PERIOD Form     TO  
DETAILS OF TAX COLLECTED AT SOURCE (TCS) CERTIFICATE RECEIVED
Sr.

No

Name and

address of the

employer

collecting the Tax

TIN of the

employer, if

any or

PAN/TAN

TCS

certificate

No., if any

Date of

certificate

Turnover

on which

TCS made

Amount

of TCS

as per

certificate

Gross amount
1            
2            
3            
n            

ANNEXURE-E

TIN   PERIOD   TO  
Computation of set-off claim on the basis of tax paid purchases
SECTION-1 Total tax paid and ITRD purchases effected from the Local Supplier during the period under Audit (including capital assets
Sr. No.

 

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

 

Sub rule under which the set-off is not admissible Particulars Net Purchase Value Tax Amount Gross Total (d+e)
a b c d e

 

f
1 54 (a) Passenger vehicles & parts      
2 54 (b) Motor spirit      
3 54 (c) Crude oil used for refining      
4 54 (d) Dealer principally engaged in job work      
5 54 (e) Purchases by PSI dealer      
6 54 (f) Intangible goods (not eligible)      
7 54 (g) Works contract results in immovable property other than plant and machinery      
8 54 (h) Erection of immovable property other than plant and machinery      
9 54 (i) Liquor dealer opting for composition      
10 54 (j) purchases by mandap keeper under composition      
11 54 (k) purchases of capital assets by hotelier which do not pertain to service of food      
12   Purchases of the taxable goods from registered dealers on which set-off is not claimed      
Total        

SECTION-3 Details of Tax paid purchases of  Capital Assets on which full set-off is available (Out of Section-1)
Sr. No.

 

Tax Rate (%) Net Purchase Value Tax Amount Gross Total (c+d)
a b c d e
1        
2        
3        
Total      

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

Sr. No. sub Rule under which the set-off is reduced Particulars Net Purchases value Tax Total (d+e) Reduction Tax amount

Eligible for set-off (e-g)

a b c d e f g h
1 53 (1)  Fuel          
1(A) 53(1A) Natural gas          
2 53 (2)   Tax free goods          
3 53 (3)   Branch transfer          
3(A) 53(3)(b) Branch Transfer (D Schedule goods or From 1.7.2017 Sch B. goods)          
4 53 (4)   WC composition          
5 53 (5)(a)(b)(c) Business discontinued, registration cancelled, opts for the composition scheme provided under the Goods and Services Tax Act          
6 53 (6a)   Restaurant not corresponding purchase          
7 53 (6b)   Sales less than 50% of Gross receipt          
8 53 (7)   Liquor MRP          
9 53 (7A)   Office equipment, furniture or fixtures          
10 53 (7B)   Generation transmission or distribution of electricity          
11 53 (10) processing of textiles          
  Total            

SECTION-5 Details of Total Tax paid purchases Effected from Registered Dealers on which Set-off is calculated and allowed as per Rule 52, 52A and 55B, 53(11) and 55B.
Sr. No.

 

Particulars/ Tax Rate (%) Net Purchase Value Tax Amount Gross Total (c+d)
a b c d e
1        
2        
3        
4 Set-off U/r 52A      
5 Set-off U/r 52B      
6 Set-off U/r 53(11)      
7 Set-off U/r 55B      
  Total      

SECTION-6 Amount of Total Set-off Available to Dealer
Sr. No.

 

Particulars/ Amount of Set-off claimed

by the dealer in Return

Set-off determined by auditor Difference (d-c)
a b c d e
1 Gross input tax      
2  Set-off not admissible      
3 Reduction in set-off      
4 Balance available set-off      
 Reasons for Excess or Short claim Set-off:-

ANNEXURE-F (N)

TIN   PERIOD    
other information.
As per Profit & Loss A/c
S No. Particulars Current Year Previous Year
1 Opening stock of raw material (in Maharashtra) Rs.    
2 Opening stock of WIP (in Maharashtra) Rs.    
3 Opening stock of finished goods (in Maharashtra) Rs.    
4 Opening stock of packing material (in Maharashtra) Rs.    
5 Opening stock of stores & spares (in Maharashtra) Rs.    
6 Closing stock of raw material (in Maharashtra) Rs.    
7 Closing stock of WIP (in Maharashtra) Rs.    
8 Closing stock of finished goods (in Maharashtra) Rs.    
9 Closing stock of packing material (in Maharashtra) Rs.    
10 Closing stock of stores & spares (in Maharashtra) Rs.    
11 Sale of fixed assets Rs.    
12 Gross receipt as defined in MVAT Rule 53(6). Rs.    
13 Turnover of sales as per profit And loss account    
14 Turnover of purchases as per profit and loss account    
15 Total of non-sales income    
16 Out of Maharashtra purchases which are capitalized    
17. Information to be furnished in relation to credits claimed in Form GST TRAN-1
a) Amount of transition ITC 2 claimed in Table 5(c) of Form GST TRAN-1of MGST ACT,2017    
b) Total VAT credit unavailed under existing law (admissible as ITC of State tax)- claimed in table 6(b) of Form GST TRAN-1of of MGST Act,2017    
c) Total entry tax credit unavailed under existing law (admissible as ITC of State tax)- claimed in Table 6(b) of Form GST TRAN-1 of MGST Act,2017    
d) Total input tax credit admissible as SGST- claimed in Table 7(b) of Form GST TRAN-1 of MGST Act,2017    

ANNEXURE-G(N)

TIN   PERIOD Form TO  
Details of Declaration or certificate received and not received under CST Act, 1956

Sr. No. Invoice number Date of invoice TIN Transaction code shown in sales annexures Declaration type (Dropdown selection) Net amount as per invoice shown in sales annexure Tax amount as per invoice shown in sales annexure Value of inclusive of tax Labour changes
1 2 3 4 5 6 7 8 9 10
Gross amount        
1                  
2                  
3                  
n                  

Name of the dealer who has issued declarations or certificates Declaration received or not (Dropdown selection ) Declaration no Issuing State (Dropdown selection ) Amount for which declaration received Local rate of tax (Dropdown selection) Amount of tax @ local rate (Column 7*column16*%) Differential tax liability (Col.17 -col. 8)
11 12 13 14 15 16 17 18
    YES/NO            
               
               
               
               

 

Sales Annexure
TIN   Period    
Customer-wise VAT sales
Sr.

No.

TIN of

customer

Name

of

buyer

Transaction

type

Net

taxable

amount

Rs.

Tax

amount

Rs.

Gross

total

Rs.

Major

commodity

1 2   3 4 5 6 7
1              
2              
3              
4              
5 Remaining transaction total where tax is collected separately not covered above            
6 Sale to non- TIN holders            
7 Gross sales where tax is not collected

separately

           
8 Gross total            

 

Purchase Annexure
TIN   Period    
Supplier wise VAT purchases
Sr.

No.

TIN of

supplier

Name

of

buyer

Transaction

type

Net

taxable

amount

Rs.

Tax

amount

Rs.

Any

other

cost of

purchase

Gross

total

Rs.

1 2   3 4 5 6 7
1              
2              
3              
4              
5 Remaining transaction total where tax is paid separately not covered above            
6 Purchases from non TIN holders            
7 Gross purchases where tax is not paid separately            
8 Gross total            
* Net taxable amount means  Purchases amount on which tax is charged separately.
* Gross amount means  Total value of purchases from suppliers including, VAT/CST, insurance, freight, any other charges etc. shown separately in invoices.

ANNEXURE-H (N) 

 
Determination of gross turnover of sales and purchases along with reconciliation with profit and loss account, Trial balance/ sales and purchase register.