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1)
Name of Dealer Address Block / Flat Street / Road City Name of Premise / Building / Village Area / Locality District E-mail id of the dealer Telephone No. Original Monthly Fresh Quarterly Revised Six-monthly Pin Code
First Return ( Tick, if applicable) Last Return ( Tick, if applicable) Year To Date Month Year
4)
From
Date
Month
a) Gross turnover of sales including, taxes as well as turnover of non sales transactions like value
of Branch Transfers/ Consignment transfers , job work charges etc. Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on account of b) rate difference and discount. Less:-Net Tax amount ( Tax included in sales shown in (a) above less Tax included in (b) c) above)
h) Less:-Labour/Job work Charges i) Less:- Other allowable deductions, if any viz. j) Total deductions [ b+c+d+e+f+g+h+I ] k) Net turnover of Sales liable to tax [a - j] Printed From the Website : http://www.meraconsultant.com
Page No. 2
a) b) c) d) e) f)
Total
6A) Sales tax collected in excess of the amount tax payable 7) Computation of purchases eligible for set-off
Particulars Amount (Rs.)
a) Total turnover of purchases including taxes, value of Branch Transfers/ Consignment transfers
received and Labour/job work charges Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on b) account of rate difference and discount .
c) Less:-Imports (High seas purchases) d) Less:-Imports (Direct) e) Less:-Inter-State purchases f) Less:-Inter-State Branch Transfers, Consignment transfers received g) Less:-Within the State Branch Transfers, Consignment transfers received h) Less:-Within the State purchases of taxable goods from un-registered dealers.
Less:-Purchases of taxablegoods from registered dealers under MVAT Act, and which are not eligible for set-off Less:-Within the State purchases of the of taxable goods which are fully exempted from tax u/s j) 8 but not covered under section 8(1)
i)
k) Less:-Within the State purchases of tax-free goods specified in schedule A l) Less:-Other allowable deductions if any.
viz.
m) Total deductions [ b+c+d+e+f+g+h+i+j+k+l ] n) Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off
[a-m]
8) Tax rate wise break-up of within State purchases from registered dealers eligible for set-off as per Box 7(m) above
Rate of Tax Net Turnover of Purchases (Rs.) Tax Amount (Rs.)
a) b) c) d) e)
Total
Page No. 3
a) Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 8 b) Less: Reduction in the amount of set-off u/r 53(1) of the corresponding purchase price of (Sch C, D & E) goods Less: Reduction in the amount of set-off u/r 53(2) of the corresponding purchase price of the (Sch B, C, D, E c) Less: Reduction in the amount of set-off under any other sub rule of Rule 53 d) Total deduction [ b+c ] Balance: Net set off for the period covered under this return [ a-d ] f) Add: Adjustment on account of set-off claimed short in earlier return g) Less: Adjustment on account of excess set-off claimed in earlier return e) h) Set-off available for the period of this return [ (e+f) - g ] 10) Computation of Tax Payable along with return
Particulars Amount (Rs.)
10A)
Aggregate of credit available for the period covered under this return
a)
b) Excess credit brought forward from previous tax period c) d) e) f) Amount already paid ( Details to be entered in Box 10 E) Excess Credit if any, as per Form 234, to be adjusted against the liability as per Form 231 Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act 2002 Refund adjustment order No. ( Details to be entered in Box 10 F)
a) b) c)
Sales tax payable as per Box 6 Adjustment of MVAT payable, if any as per Return Form 234 against the excess credit as per Form 231. Adjustment of CST payable as per return for this period
d) Adjustment of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if e) any (As per Box 6A) f) Interest Payable
g) Total [ a+b+c+d+e+f ] h) Balance: Excess credit [ 10A(g) - 10B(g) ] if 10A (g) is more than 10B(g) i) Balance:Amount payable including Tax and Interest [ 10B(g) - 10A(g) ] if 10A(g) is less than 10B(g)
Page No. 4
10C)
a) 10D)
b) Excess credit claimed as refund as per this return [ Box10B(h) - Box 10C(a) ]
Tax payable with return-cum-challan
a)
b) Amount paid along with return-cum-chalan [Details to be included in Box10E] c) 10E) Amount paid as per Revised /Fresh return [Details to be included in Box 10E]
Details of the Amount Paid along with this return and or Amount Already Paid Chalan CIN No. Amount(Rs.) Payment Date Name of the Bank Branch Name
TOTAL
10F)
TOTAL
The statements contained in this return in Boxes 1 to 10 are true to the best of my knowledge and belief.
Date of Filing of Return Name of Authorised Person Designation E-mail id Phone No. Signature of Tax payer or Authorised signatory Date Month Year Place
For Bank / Treasury Use Amount Received (Fig.) Chalan / CIN No. Amount Received (Words) Date of Entry Date Month Year
Page No. 5
FORM 231
Chalan for Treasury
Part-III
FORM 231
Chalan for Tax Payer
Return-cum-chalan of tax payable by a dealer under M.V.A.T. Act 2002 (See rule 17,18 and 45) 00400192 - Sales Tax Receipts under M.V.A.T. Act, 2002 Tax collection Periodicity of return Type of return MVAT R.C. No. C.S.T. R.C. No. Period covered by the return Date From Month Year Date To Month Year Monthly Original Quarterly Fresh Six-monthly Revised
Return-cum-chalan of tax payable by a dealer under M.V.A.T. Act 2002 (See rule 17,18 and 45) 00400192 - Sales Tax Receipts under M.V.A.T. Act, 2002 Tax collection Periodicity of return Type of return MVAT R.C. No. C.S.T. R.C. No. Period covered by the return Date From Month Year Date To Month Year Monthly Original Quarterly Fresh Six-monthly Revised
PIN Tax Interest Penalty Total ( in figures ) Total ( in words ) Crore Lakh Rs. Rs. Rs. Rs. Thousands Hundreds Tens Tax Interest Penalty Total ( in figures ) Total ( in words ) Crore Lakh
Date Place Signature of the Deposito For Bank / Treasury use only Amount Received (In Figures) Amount Received (In words) Date of Entry Chalan No. Rs. Rupees
Date Place Signature of the Deposito For Bank / Treasury use only Amount Received (In Figures) Amount Received (In words) Date of Entry Chalan No. Rs. Rupees