FORM-704

Statement of Submissin of Audit Report in Form-704

I, of M/s-holder of TIN hereby certify that the accountsof M/s-holder of TIN , have been duly audited for the period To byof firm under the provisions of section 61 of Maharashtra Value Added Tax Act, 2002 and have received audit report in Form-704 certified by

of the firm

Acceptance of Auditor's Recommendations by the dealer :

Sr No Particulars VAT (Rs) CST (Rs)Accepted Amount

VAT (Rs)

i) Pay additional tax liability of Rs. 0 0ii) Pay back excess refund received of Rs. 0 0iii) Claim additional refund of Rs. 0 0iv) Reduce the claim of refund of Rs. 0 0v) Reduce tax liability of Rs. 0 0vi) Revise closing balance of CQB of Rs. 0 0vii) Pay interest under-section 30(2) of Rs. 0 0viii) Pay interest under-section 30(4) of Rs. 0 0

Reasons for Non acceptance :

I hereby acknowledge that the said Audit Report has been uploaded by me on the website

www.mahavat.gov.in under the Transaction Id

Date :

Place : Signature with Name and Designation

Seal

Enclosures : 1. Balance Sheet and Profit & Loss Account / Income and Expenditure Account and Statutary Audit Report2. In case dealer having multistate activities, The Trial Balance for the business activities in Maharashtra.

Dealer's Acceptance

3. Part-I of the e-704 duly signed by the accountant as defined under section 61 of the MVAT Act, 2002 pertaining to the Form-704 uploaded by the dealer. This part comprises of Audit Report and Certification, computation of tax liability and recommendations by the accountant.

Statement of Submissin of Audit Report in Form-704

hereby certify that the accounts

, have been duly audited for the

under the provisions of section 61 of Maharashtra Value Added Tax Act, 2002 and have received audit report in Form-704 certified by

Acceptance of Auditor's Recommendations by the dealer :

Accepted Amount

CST (Rs)

Reasons for Non acceptance :

I hereby acknowledge that the said Audit Report has been uploaded by me on the website

Enclosures : 1. Balance Sheet and Profit & Loss Account / Income and Expenditure Account and Statutary Audit Report2. In case dealer having multistate activities, The Trial Balance for the business activities in Maharashtra.3. Part-I of the e-704 duly signed by the accountant as defined under section 61 of the MVAT Act, 2002 pertaining to the Form-704 uploaded by the dealer. This part comprises of Audit Report and Certification, computation of tax liability and recommendations by the accountant.

tera Confidential Part I 04/07/2023

FORM - 704 Version 1.2.1

PART -1

Location of the Sales Tax office of place of business of the dealer

AUDIT REPORT AND CERTIFICATION

Period Of Audit FROM TO

1

The audit of M/s

is conducted by (*) me/us (Chartered accountants/cost accountant) in pursuance of the section 61 of the MVAT Act .

1(A) The Tax Audit under the provisions of the Income Tax Act, 1961 was conducted by (*) me/us/ M/s

Chartered Accountants. We hereby annex a copy of our/their Tax Audit Report dated

a)

b) The audited balance sheet as at

1(B) Act. Therefore, we have obtained the Audit Report, Balance Sheet as at

and the Profit and Loss Account/Income and Expenditure A/c for the financial year ended on

and the same are annexed herewith.

1( C) and the Profit and Loss Account/Income and Expenditure A/c for the financial year ended on

duly certified by the dealer and the same are annexed herewith.

2(A) I/we have verified correctness of the tax liability of the dealer in respect of below mentioned sales tax returns.

TABLE-1

Sr. No. Particulars

1 Dealer is required to file returns (Select appropriate Box)

2 Dealer has filed all the returns as per given periodicity.

3 Dealer has maintained stock register.

5 Returns verified (Please Select the appropriate box)

(a)(i) Returns under the Maharashtra Value Added Tax Act, 2002

(ii) Return in Form 405

Returns under the Central Sales Tax Act, 1956.

The dealer has filed returns only for the period in which there is inter-State sales or sales u/s. 5

(ii)

rel on 23-12-11

Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002. (See rule 65)

holder of Tax Payer Identification Number under the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as" the MVAT Act")

ERROR and Tax Payer Identification Number under the Central Sales Tax Act, 1956 (hereinafter referred to

as"the CST Act" )

ERROR

alongwith all the annexures to those reports and copies each of the audited (*) Profit And Loss Account / Income And Expenditure Account for the year ended on

The Tax Audit of the dealer under the provisions of the Income Tax Act, 1961 has not been conducted but the Statutory audit is conducted under

The dealers books of account are not audited under any statute. Therefore, we have obtained the Balance Sheet as at

Maintenance of books of accounts, sales tax related records and preparation of financial statements are the responsibilities of the entity’s management. Our responsibility is to express an opinion on their sales tax related records based on our audit. We have conducted our audit in accordance with the standard auditing principles generally accepted in India. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the sales tax related records and financial statements are free from material mis-statement(s). The audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates by management as well as evaluating the overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion.

(b)

(i)

Since there are no interstate sales or sales u/s. 5 in other periods, the dealer has/has not filed returns for such periods.

A B C D E F G H I J

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2(B)

a)

b)

Schedule-I 0 Schedule-II 0 Schedule-III 0 Schedule-IV 0

Schedule-V 0 Schedule-VI 0

Annexure-A 0 Annexure-B 0 Annexure-C 0 Annexure-D 0

Annexure-E 0 Annexure-F 0 Annexure-G Annexure-H 0

Annexure-I 0 Annexure-J_1 0 Annexure-J_2 0 Annexure-J_3 0

Annexure-J_4 0 Annexure-J_5 0 Annexure-J_6 0 Annexure-K

c)

d)

e)

f)

g)

h)

i)

j)

k) The records related to the receipts and dispatches of goods are correct and properly maintained.

l) The tax invoices in respect of sales are in conformity with the provisions of law.

m) The Bank statements have been examined by *me/us and they are fully reflected in the books of account.

n)

o)

p) I have verified that the purchases effected by the dealer in respect SEZ Unit of the dealer are used in the said Unit.

(b)

Subject to my/our remarks about non-compliance, shortcomings and deficiencies in the returns filed and tax liability computed and presented in respective schedules and Para-4 of this Part, I/We certify that,-

I/We have obtained all the information and explanations, which to the best of my/our knowledge and belief, were necessary for the purposes of the audit.

I/We have read and followed the instructions for preparation of this audit report. Considering the nature of business of the dealer and the Form in which the dealer is expected to file return(s), I/we have given the information as required in Part-3 in Schedule(s) along with the applicable annexures.

The Schedule(s) and Annexures applicable for the dealer are

The books of account and other sales tax related records and registers maintained by the dealer alongwith sales and purchase invoices as also Cash Memos and other necessary documents are sufficient for computation the tax liability under the MVAT Act and the CST Act. The gross turnover of sales and purchases, determined by us, includes all the transactions of sales and purchases concluded during the period under audit.

The adjustment to turnover of sales and or purchases is based on entries made in the books of account during the period under Audit and same are supported by necessary documents.

The deductions claimed from the gross turnover of sales and other adjustments thereto including deduction on account of goods return, adjustments on account of discounts as also debit/credit notes issued or received on account of other reasons, are supported by necessary documents and are in conformity with the provisions of the relevant Act.

Considering the schedule and entry wise classification of goods sold, classification of exempted sales, sales at reduced rates are correct. The tax leviable on sales is properly computed by applying applicable rate of tax and/or composition tax.

Computation of set-off admissible in respect of purchases made during the period under Audit and adjustments thereto are correct. While ascertaining the correctness, *I/We have taken into account the factors such as goods returned, adjustments on account of discounts as also debit /credit notes issued or received on account of other reasons and these claims and adjustments are supported by necessary documents. The Set-off is worked out only on the basis of tax invoices in respect of the purchases.

Wherever the dealer has claimed sales against the declarations or certificates; except as given in Annexure-H and Annexure-I, all such declarations and certificates are produced before me. I/we have verified the same and they are in conformity of the provisions related thereto.

Computation of Cumulative Quantum of Benefits (CQB), wherever applicable, is in conformity with the provisions of the Act in this regard.

*I/we certify that *I/we have visited the principal place of business or a place of business from where major business activity is conducted by the dealer. The dealer is conducting his business from the place/places of business declared by him as his principal place of business/and the additional place of business.

Due professional care has been exercised while auditing the business and based on my observations of the business processes and practices, stock of inventory and books of account maintained by the dealer, I fairly conclude that,-(i) dealer is dealing in the commodities mentioned in the Part-2 of this report;(ii) sales tax related records of the dealer reflects true and fair view of the volume and size of the business for period under audit.

3. Out of the aforesaid certificates; the following certificates are negative for the reasons given hereunder or be read with the following information :

(a)

(c)

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(e)

(f)

g)

h)

i)

j)

k)

l)

m)

n)

o)

p)

(d)

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4 COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS

TABLE-2

UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002

Sr. No. Particulars Difference (Rs.)

i) 0 0 0

ii) Less:- Total allowable Deductions 0 0 0iii) Balance Net Turn-over liable for Tax 0 0 0iv) Tax leviable under the M.V.A.T. Act, 2002 0 0 0v) Excess collection under M.V.A.T. Act, 2002 0 0 0vi) Less: Credits available on account of following:(a) Set-off claimed: 0 0 0

(b) 0 0

(c) 0 0

Any other (please specify) 0

vii) Total credits [(a) to (d) above)] available 0 0 0

viii) 0

ix) Total amount payable/refundable 0 0 0

x) Less: Total Amount of Tax Deferred 0 0 0

xi) 0 0

xii) Less: Excess Credit carried forword to subsequent tax period 0

xiii) Less : Refund already granted to dealer 0

Balance Tax Payable/ Refundable 0 0 0

(i) Add : Interest u/s 30(2) #VALUE! #VALUE!

Add : Interest u/s 30 (4) 0

xiv) Total Amount Payable/ Refundable. 0 #VALUE! #VALUE!

xv) 0 0

TABLE-3

UNDER CENTRAL SALES TAX ACT, 1956


i) Gross Turn-Over of Sales (as per Sch. VI) 0 0 0

ii) Less:- Total Deductions available 0 0 0

iii) Balance Net Turn-over liable for Tax 0 0 0

iv) 0 0 0

v) (a) Less: Amount of Tax Deferred 0 0 0

(b) 0 0

(c) MVAT refund adjusted (if any) 0 0 0

vi) 0

vii) Balance of tax payable/ Refundable) 0 0 0

viii)(a) Add: Interest U/s 9(2) read with Section 30(2) of MVAT Act. #VALUE! #VALUE!

Add: Interest U/s 9(2) read with Section 30 (4) of MVAT Act. 0

ix) Total Dues Payable /Refundable 0 #VALUE! #VALUE!

x) Excess Central Sales Tax Collection 0 0 0

xi) 0 0

Amount as per returns (Rs.)

Amount as determined after

audit (Rs.)

Gross Turn-Over of Sales, including taxes as well as Turn-over of Non-Sales Transactions like Value of Branch Transfers/ Consignment Transfers and job work charges

Amount of tax paid under MVAT Act as per ANNEXURE-A (including interest and RAO)

Credit of tax as per tax deduction at source certificates (As per ANNEXURE-C).

(d)

Add/Less:- Any other(please specify)

Less : Refund adjusted for payment of tax under the Central Sales Tax Act, 1956

(ii)

Differential tax liability for non-production of declaration/ certificate as per Annexure-H.



audit (Rs.)

CST leviable under the Central Sales Tax Act, 1956 subject to production of declarations listed in Annexure-I.

Amount of tax paid under the CST Act ANNEXURE-B (including interest and RAO)

Add/Less : Any other (Please specify)

(b)

Differential CST liability for want of declaration as worked out in Annexure-I.

A B C D E F G H I J

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TABLE-4

CUMULATIVE QUANTUM OF BENEFITS AVAILED


i) Under the Maharashtra Value Added Tax Act, 2002. 0 0 0

ii) Under the Central Sales Tax Act, 1956 0 0 0

TOTAL 0 0 0TABLE-5

Classification of additional Dues with calculation of Tax and interest thereon

Sr. No. Reasons for Additional Dues (Tax)Additional Dues

VAT (Rs) CST (Rs)

1 Difference in Taxable Turn-over

2 Disallowance of Branch/Consignment Transfers

3

4 Disallowance of High-seas Sales

5

6 Computation of Tax at Wrong rate

7 Excess claim of Set-off or Refund.

8 Disallowance of other Non-admissible claims. (Please Specify)

9 TOTAL DUES PAYABLE

10

11 TOTAL AMOUNT PAYABLE

5. Qualifications or remarks having impact on the tax liability :-

(e)

6. Dealer has been recommended to:-

Sr. No. Particulars MVAT (Rs.) CST (Rs.)

i) Pay additional tax liability of Rs.

ii) Pay back excess refund received of Rs.

iii) Claim additional refund of Rs.

iv) Reduce the claim of refund of Rs.

v) Reduce tax liability of Rs.

vi) Revise closing balance of CQB of Rs.

vii) Pay interest under-section 30(2) of Rs.

viii) Pay interest under-section 30(4) of Rs.



audit (Rs.)

Disallowance of Inter-state sales or sales under section 6 (2) of CST Act.

Additional Tax liability on account of Non-production of Declarations and Certificates.

(a)

(b)

Amount of interest payable (To be calculated from due date to the date of Audit)

(a)

(b)

(c)

(d)

A B C D E F G H I J

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Name of the Auditor

Membership Number

Name of the Auditing Firm

Registration Number of the Auditing Firm

Address of the Auditor

Email Id of the Auditor

Enclosures:

1) Statutory Audit Report and its Annexures

2) Tax Audit Report under the Income Tax Act, 1961

3) Balance Sheet and Profit & Loss Account /Income and Expenditure Account.

4) In case dealer is having multi-state activities the Trial Balance for the business activities in Maharashtra.

Signature of Chartered Accountant / Cost Accountant

Date of signing the Audit Report in form

704

Mobile and LandlineTelephone No.s of Auditor

Validate and Generate

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TeraSoftware Confidential part II 9 Audit 704

Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.

PART - 2

TIN Period From To

GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES

A. GENERAL INFORMATION

1) Email Id of the Dealer.

2) Mobile and Landline Telephone Nos. of the Dealer.

3) Permanent Account Number under Income Tax Act, 1961.

4) Name of the Dealer as appearing on the Registration Certificate.

5) Trade Name (If any).

6)

7)

PlotNo,Street and Area City PIN Code District And State

i)

ii)

iii)

iv)

v)

FORM - 704(See Rule 65)

Address of the Business (To be given only if there is change in the Address during the period as compared with the Registration Certificate).

Additional place of business:- (To be given only if there is change in the Address during the period as compared with the Registration Certificate):-

Name (If Any) Of The Aditional Place of business

Floor and Building Name

A B C D E F G H I J K

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vi)

vii)

viii)

B. RELATED INFORMATION UNDER OTHER ACTS

1 R. C. Number under P.T. Act, 1975

Date of Effect of R.C. under PT Act

Profession Tax Returns filed for the period under Audit

(b) Payments are made as per Returns (Please Select appropriate Box).

E. C. Number under P.T. Act, 1975

Date of Effect of E.C. under PT Act

R. C. Number under Luxury Act, 1975

Payments are made as per Returns (Please Select appropriate Box).

R.C. Number Entry Tax on Goods Act, 2002, if any.

R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.

Eligibility Certificate Number, if any.

(11) Entitlement Certificate Number, if any

(12) ECC Number under Central Excise Act, if any.

(13) Import Export Code given by DGFT, if any

(14) Service Tax Registration Number, if any

(2)

(a)

(3)

(4)

(5) The Profession Tax under above E.C. has been paid for the period under Audit (Please Select appropriate Box)

(6)

(7) (a)

Returns are filed under the Luxury Tax Act, 1987 for the period under Audit (Please Select appropriate Box).

(b)

(8)

(9)

(10)


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C. BUSINESS RELATED INFORMATION

Specify No of divisions or units for which separate books of account are maintained

(2) Identity of division or unit

PlotNo,Street and Area City PIN Code District And State

i)

ii)

iii)

iv)

v)

vi)

vii)

(1)

Name (If Any) Of The Division or Unit

Floor and Building Name


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viii)

ix)

D. Business Activity in Brief

E. Commodity Dealt in (5 major commodities) Schedule Entryi)ii)iii)iv)v)

F.

F.[i] Name and version of accounting software used

[ii] Change in accounting software, if any

G. The major changes made during the period of review - Short description of change

(i) Change in the method of valuation of stock

(ii) Changes in the accounting system

Change in product line

(iv) New business activity

Address of the Place of Business of the dealer where books of account are kept

(iii)

(v) Other changes, if any [please specify]


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H.

Nature of business (Please Select one or more appropriate boxes, as applicable

Manufacturer 0 Restaurant 0 Reseller 0 Wholesaler 0

Retailer 0 Bakery 0 Importer 0 0

Works contractor 0 PSI Unit 0 Job worker 0 0

Mandap Decorator 0 0 0

Other (Please Specify)

I. Constitution of the Business (Please Select the appropriate) Proprietor

J.

K.

ACTIVITY CODE

Activity Code Activity Description Turn-over (Rs.) Tax

L. Particulars of the Bank Account(s) maintained during the period under Audit

Name of the Bank Branch BSR Number (Give Branch Address, if BSR Code not known) Account Number(s)

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13

Liquor Dealer

Franchisee Agent

Second Hand Motor Vehicle Dealers Motor Vehicle Dealer

Working capital employed by the entity (Difference between current assets and current liabilities) as on the last day of the period under audit. (Rs. In Lakhs)


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Validate Part II


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tera Confidential 04/07/2023

21:06:1804/07/2023341

AUDIT REPORT

Applicable

TIN PERIOD TO

1) Computation of Net Turn-Over of Sales liable to tax Particulars As per return As per Audit Difference

(Rs.) (Rs.) (Rs.)1 2 3 4 5a) 0

b) 0

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0

d) 0

e) 0

f) 0

g) 0

h) Less:-Sales of tax-free goods specified in Schedule “A" of MVAT Act 0

i) 0

j) Less:- Job work Charges or Labour charges. 0

k) 0

l) Balance: - Net Turn-Over of Sales liable to tax (c) - (d+e+f+g+h+i+j+k) 0 0 02) Computation of tax payable under the MVAT Act

Sno Rate of Tax % As per Returns As per Audit

Tax Amount (Rs.)

1 2 3 4 5 6 7a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) 0 0 0

TOTAL 0 0 0 0 0

2A) Sales Tax collected in Excess of the Amount Tax payable As per Returns As per Audit Difference (Rs.)

PART-3 SCHEDULE-I


Less: - Turn-Over of Sales (including taxes thereon) including inter-State Consignment Transfers and Branch Transfers Covered under Schedule II, III, IV or V

Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on account of rate difference and discount.

Less:-Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) and (d) above)

Less:-Value of Branch Transfers/ Consignment Transfers within the State if tax is to be paid by an Agent.

Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of Imports, Exports and value of Branch Transfers/ Consignment transfers outside the State. (Turn-Over covered under Schedule-VI)

Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and covered in Box 1(g) above.

Less:-Other allowable deductions, if any (Please specify)

Difference in Tax Amount

Turn-Over of Sales liable to

tax (Rs.)


tax (Rs.)

Tax Amount (Rs.)

A B C D E F G

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21:06:1804/07/2023341

2A) Sales Tax collected in Excess of the Amount Tax payable 0

3) Computation of Purchases Eligible for Set-off Particulars As per Audit(Rs.) Difference(Rs.)

a) 0

b) Less:- Turn-Over of Purchases Covered under Schedule II, III, IV or V 0

c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) 0 0 0

d) 0

e) Less:-Imports (Direct imports) 0

f) Less:-Imports (High seas purchases) 0g) Less:-Inter-State purchases 0h) Less:-Inter-State Branch Transfers/ Consignment Transfers received 0

i) 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) 0 0 0

4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 3(o) aboveRate of Tax % As per Returns As per Audit

Tax Amount (Rs.)

1 2 3 4 5 6 7a) 0

b) 0

c) 0d) 0e) 0f) 0g) 0h) 0i) 0j) 0

TOTAL 0 0 0 0 0

5) Computation of Set-off claimed for the period under auditS no Particulars As per Return As per Audit

As per Returns (Rs.)

Total Turn-Over 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 account of rate difference and discount.

Less:-Within the State Branch Transfers / Consignment Transfers received where tax is to be paid by an Agent

Less:-Within the State purchases of taxable goods from un-registered dealers

Less:-Purchases of the taxable goods from registered dealers under MVAT Act, 2002 and which are not eligible for set-off

Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 8 but not covered under section 8(1)

Less:-Within the State purchases of tax-free goods specified in Schedule “A"

Less:-Other allowable deductions /reductions, if any. (Please Specify)

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)

Net Turn-Over of Purchases

Eligible for Set -Off (Rs.)

Net Turn-Over of Purchases

Eligible for Set -Off (Rs.)

Tax Amount (Rs.)

Difference in Tax amount


A B C D E F G

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60

61

62

63

64

65

66

67

68

69

70


21:06:1804/07/2023341

S no Particulars

Tax Amount Tax Amount

a) 0 0 0 0 0

b) 0

0

c) 0

d) 0 0 0 0 0

Computation of Tax Payable

Sno Particulars Difference

6A) Aggregate of credit available for the period covered covered under audit1 2 3 4 5a) Set off available as per Box 5 (d) 0 0 0b) Amount already paid (Details as Per ANNEXURE-A) 0c) 0

d) 0

e) 0

f) Any other (Please Specify) 0

g) Total Available Credit (a+b+c+d+e+f) 0 0 06B) Sales tax payable and adjustment of CST / ET payable against available credit a) Sales Tax Payable as per Box 2 0 0 0b) Interest Payable under Section 30 (2) 0c) 0

d) 0

e) 0

f) Excess credit carried forward to subsequent tax period 0

g) 0 0 0

Total Amount 0 0 06C) Tax payable or Amount of Refund Available


Purchase Value Rs.

Purchase Value Rs.

Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 4 above

Less: - Reduction in the amount of Set-off u/r 53 (1) of the corresponding purchase price of (Schedule C, D & E) the goods

Less: - Reduction in the amount of Set-off u/r 53 (2) of the of the corresponding purchase price of (Schedule B, C, D & E) the goods

Less: - Reduction in the amount of Set-off under any other Sub-rule of 53

Amount of Set-off available (a) - (c+b)

6)

As per Return (Rs.)

As per Audit (Rs.)

Excess Credit if any, as per Schedule II, III, IV, or V to be adjusted against the liability as per this Schedule

Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987

Amount Credited as per Refund adjustment order (Details As Per ANNEXURE-A))

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule II, III, IV or V

Adjustment on account of CST payable as per Schedule VI for the period under Audit

Adjustment on account of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any, As per Box 2A

A B C D E F G

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97


21:06:1804/07/2023341

1 2 3 4 5a) Total Amount payable as per Box 6B(g) 0 0 0b) Aggregate of Credit Available as per Box 6A(g) 0 0 0c) Total Amount Payable (a-b) 0 0 0d) Total Amount Refundable (b-a) 0 0 0

Validate Schedule1

A B C D E F G

98

99

100

101

102

103

104

105

106

107

108

109

SCHEDULE 2

341 - 04/07/2023 - 21:06:18

AUDIT REPORT

Applicable

TIN PERIOD TO

Computation of Net Turn-Over of Sales liable to Composition

Particulars As per Return As per Audit Difference

(Rs.) (Rs.) (Rs.)1 2 3 4 51) 0

2) 0

3) 0 0 0

4) RETAILER a) Total Turn-Over of Sales 0

b) 0

c) 0

d) 0 0 0

5) RESTAURANT, CLUB, CATERER ETCa) Total Turn-Over of Sales 06) BAKER a) Total Turn-over of Sales 07) SECOND HAND MOTOR VEHICLES DEALER a) Total Turn-Over of Sales 0b) Less: Allowable deductions 0c) 0 0 0

8) 0 0 0

9) Computation of Tax Payable under the MVAT ActS.No As per Returns As per Audit Difference in Tax Amount (Rs.)

Turn-Over of Sales liable to tax (Rs.)

1 2 3 4 5 6 7a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0

TOTAL 0 0 0 0 010) Computation of Purchases Eligible for Set-off

Particulars As per Returns As per Audit Difference

PART-3 SCHEDULE-II

Sr. No.


Less: - Turn-Over of Sales (including taxes thereon) including inter-state Consignments and Branch Transfers Covered under Schedule I, III, IV or V

Balance:- Turn-Over Considered under this Schedule (1-2)

Less:-Turn-Over of sales of goods excluded from the Composition Scheme

Less:-Other allowable deductions such as Goods Returns etc.

Balance: Net Turn-Over of sales liable to tax under Composition Scheme (a ) – (b+c)

Balance: Net Turn-Over of sales liable to tax under composition option (a – b)

Total Turn-Over of Sales liable to tax under composition option [4(d) +5(a) +6(a) +7(c)]

Rate of Tax (%)

Tax Amount (Rs.)


tax (Rs.)

Tax Amount (Rs.)

Sr. No.

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

SCHEDULE 2

341 - 04/07/2023 - 21:06:18

a) 0

b) 0

c) 0 0 0

d) 0

e) Less:-Imports (Direct imports) 0f) Less: - Imports (High seas purchases) 0

g) Less: - Inter-State purchases 0h) 0

i) 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) 0 0 0

11) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 10(o) aboveS.No As per Returns As per Audit Difference in Tax Amount (Rs.)

1 2 3 4 5 6 7a) 0b) 0c) 0d) 0e) 0f) 0g) 0h) 0

TOTAL 0 0 0 0 012) Computation of set-off claimed for the period under audit

SNO Particulars As per Return As per Audit


a) 0 0 0 0 0

Total Turn-Over of purchases including taxes, value of Branch Transfers, Consignment Transfers received and Labour/ job work charges

Less:-Turn-Over of Purchases covered under Schedule I, III, IV or V

Balance:-Turn-Over of Purchases considered under this Schedule (a-b)


Less:-Inter-State Branch Transfers, Consignment Transfers receivedLess:-Within the State Branch Transfers, Consignment Transfers received where tax is to be paid by an Agent

Less: - Within the State purchases of taxable goods from un-registered dealers

Less:-Purchases of taxable goods from registered dealers under MVAT Act, and which are not eligible for set-off

Less:-Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases under section 8(1)

Less:-Within the State purchases of tax-free goods specified in schedule “A”

Less:-Other allowable deductions, if any (Please Specify)

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]

Rate of Tax (%) Net Turn-Over of Purchases Eligible

for Set –Off (Rs.)Tax Amount

(Rs.)Net Turn-Over

of Purchases Eligible for Set –

Off (Rs.)

Tax Amount (Rs.)


(Rs.)Purchase Value Rs.

Purchase Value Rs.


A B C D E F G H

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

SCHEDULE 2

341 - 04/07/2023 - 21:06:18

b) 0

0

c 0

d) Total 0 0 0 0 0

13) Computation of Tax Payable SNO Particulars As per Return (Rs.) As per Audit (Rs.) Difference (Rs.)

13A) Aggregate of credit available for the period covered under this form 704

a) Set-off available as per Box 12 (d) 0 0 0b) Amount already paid (Details to entered in Annexure-(A) 0

c) 0

d) 0

e) 0

f) 0

g) Total Available Credit (a+b+c+d+e+f) 0 0 013B) Sales tax payable and adjustment of CST / ET payable against available credit

a) Sales Tax Payable as per Box 9 0 0 0b) 0

c) 0

d) 0

e) Excess credit carried forward to subsequent tax period 0

f) 0

g) Interest Payable under Section 30 (2) 0h) Total Amount. 0 0 0

13C) Tax payable or Amount of Refund Available

a) Total Amount payable as per Box 13B(g) 0 0 0b) Aggregate of Credit Available as per Box 13A(g) 0 0 0c) Total Amount Payable (a-b) 0 0 0d) Total Amount Refundable (b-a) 0 0 0

Less: - Reduction in the amount of set off u/r 53 (1) of the corresponding purchase price of (Schedule C, D & E) the goods

Less: - Reduction in the amount of set off u/r 53 (2) of the of the corresponding purchase price of (Schedule B, C, D & E) the goods

Less: - Reduction in the amount of set off under any other Sub-rule of 53

Excess Credit if any, as per Schedule I, III, IV, or V to be adjusted against the liability as per this Schedule


Amount Credited as per Refund adjustment order Details as per Annexure-(A)

Any other (Please Specify)

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, III, IV or V



Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any (As per Box 6A)

A B C D E F G H

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

AUDIT REPORT

Applicable

TIN PERIOD TO

PART-A: - 1) Computation of Net Turnover of Sales liable to tax: Sr. No. Particulars

1 2 3 4 5a) 0

b) 0

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0d) 0

e) 0 0 0

f) 0

g) 0

h) 0

i) 0 0 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) Less:-Amount paid by way of price for sub-contract 0

p) Less:-Sales of tax-free goods specified in Schedule A 0

PART-3 SCHEDULE-III

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

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

Less: - Turn-Over of Sales (including taxes thereon) including inter-state Consignments and Branch Transfers Covered under Schedule I, II, IV or V

Less:-Value of Goods Return (inclusive of tax), including reduction of sales price on account of rate difference and discount.

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 [(c)-(d)]

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 Part B)

Less:-Turnover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in Part C)

Less:-Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in Part D)

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 [ (e) – (f+g+h)]

Less:-Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) above)

Less:-Value of Branch Transfers/ Consignment Transfers within the State if the tax is to be paid by the Agent.

Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports, exports and value of Branch Transfers/ Consignment transfers outside the State (Schedule-VI)

Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and covered in Box 1(l)

Less:-Non-taxable Labour and other charges / expenses for Execution of Works Contract

A B C D E F G

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

q) Less:- Labour/Job work charges 0r) 0

s) 0 0 0

PART-B :-2)Computation of Net Turnover of Sales liable to tax under Composition:

Sr. No. Particulars

1 2 3 4 5A) 0 0 0

B) RETAILERa) Total Turnover of Sales 0b) 0

c) Less:-Allowable deductions such as Goods Return etc. 0

d) 0 0 0

C) RESTAURANT , CLUB, CATERER ETC.a) Total turnover of sales 0D) BAKERa) Total turnover of sales 0E) SECOND HAND MOTOR VEHICLES DEALER a) Total turnover of sales 0b) Less: Allowable reductions / deductions 0c) 0 0 0

F) 0 0 0

PART-C3)

Particulars

1 2 3 4 5a) 0 0 0

b) Less:-Turnover of sales exempted from tax 0c) 0d) 0e) 0 0 0

PART-D 4)

Particulars

1 2 3 4 5

Other allowable reductions / deductions, if any (Please specify)

Total:- Net Turnover of Sales Liable to tax [(i) - (j+k+l+m+ n+o+p+q+r)]

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

Turnover of sales (excluding taxes) under composition scheme(s) [Same as 1(f)]

Less:-Turnover of sales of goods excluded from the Composition Scheme

Balance: Net turnover of sales liable to tax under composition option [ (a) – (b+c)]

Balance: Net turnover of sales liable to tax under composition option (a – b)

Total net turnover of sales liable to tax under composition option [2(B)(d)+2(C ) (a)+2(D)(a)+2(E)(c )]

Computation of net turnover of sales relating to on-going works contracts liable to tax under section 96(1)(g) the MVAT Act, 2002: Reduction of set-off on corresponding purchases to be shown in Box 1 (g)

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

Turnover of sales (excluding tax / composition) during the period [Same as Box 1(g)]

Less:-Deductions u/s 6 of the ‘Earlier Law’Less:-Deductions u/s 6(A) of the ‘Earlier Law’ Balance: Net turnover of sales liable to tax / composition [(a)] –[ (b+c+d)]

Computation of net turnover of sales relating to on-going leasing contracts liable to tax under Section 96(1) (f) of the MVAT Act, 2002:

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

A B C D E F G

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

a) 0 0 0

b) 0c) Balance: Net turnover of sales liable to tax (a –b) 0 0 05) Computation of tax payable under the MVAT Act

S.No Rate of Tax As per Returns As per Audit

(%) Tax Amount (Rs.)

a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) 0 0 0

TOTAL 0 0 0 0 0Sno Particulars

5A) Sales Tax collected in Excess of the Amount Tax payable 06) Computation of Purchases Eligible for Set-off

Sno Particulars

1 2 3 4 5a) 0

b) 0

c) 0 0 0

d) 0

e) 0f) 0g) 0h) 0

i) 0

j) 0

k) 0

l) 0

Turnover of sales (excluding taxes) Relating to On-going Leasing Contract [same as Box 1(h)]

Less: Turnover of sales exempted from tax

Difference (Rs.)

Turnover of sales liable to

tax

Tax Amount (Rs.)

Turnover of sales liable to tax

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)


Less:- Turn-Over of Purchases Covered under Schedule I, II, IV or V

Balance:- Turn-Over of Purchases Considered under this Schedule (a-b)


Less:-Imports (Direct imports)Less:-Imports (High seas purchases) Less:-Inter-State purchasesLess:-Inter-State Branch Transfers/ Consignment Transfers received




Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 8 but not covered under section 8(1)

A B C D E F G

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

m) 0

n) 0

o) 0 0 0

7) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) above

S.No Rate of Tax As per Returns As per Audit

(%) Tax Amount (Rs.)

a) 0b) 0c) 0d) 0e) 0f) 0g) 0h) 0i) 0j) 0

0 0 0 0 0

8) Computation of set-off claim

S.NO Particulars As per Returns As per Audit


a) 0 0 0 0 0

b) 0

0

c) 0

Less:- Within the State purchases of tax-free goods specified in Schedule A


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)

Difference (Rs.)

Net Turnover of Purchases

Eligible for Set –Off (Rs.)

Tax Amount (Rs.)

Net Turnover of Purchases Eligible for Set –Off (Rs.)

TOTAL


(Rs.)Purchase Value

Rs.Purchase Value

Rs.


Less: - Reduction in the amount of set off u/r 53 (1) of the corresponding purchase price of (Schedule B, C, D & E) the goods


Less: - Reduction in the amount of set off under any other Sub-rule of rule 53

A B C D E F G

91

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

d) 0 0 0 0 0

9) Computation of Tax Payable

SNO Particulars

1 2 3 4 59A) Aggregate of credit available

a) 0 0 0b) 0c) 0

d) 0

e) 0

f) Any other (Please Specify) 0

g) Total Available Credit (a+b+c+d+e+f) 0 0 0B) Sales tax payable and adjustment of CST / ET payable against available credit 1 2 3 4 5a) 0 0 0b) 0

c) 0

d) 0


f) 0 0 0

g) Interest Payable under Section 30 (2) 0h) Total Amount.(a+b+c+d+e+f+g) 0 0 0


a) Total Amount payable as per Box 9B(g) 0 0 0b) 0 0 0c) Total Amount Payable (a-b) 0 0 0d) Total Amount Refundable (b-a) 0 0 0

Amount of Set-off available (a) – (c+b)

As per Return (Rs.)

As per Audit (Rs.)

Difference (Rs.)

Set off available as per Box 8 (d)Amount already paid (Details As Per ANNEXURE-A)Excess Credit if any, as per Schedule I, II, IV, or V to be adjusted against the liability as per this Schedule


Amount Credited as per Refund adjustment order (Details As Per ANNEXURE-A)

Sales Tax Payable as per Box 5Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, IV or V



Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any (As per Box 5A)

Aggregate of Credit Available as per Box 9A(g)

A B C D E F G

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139

140

141

AUDIT REPORT

Applicable

TIN PERIOD TO

1) Eligibility Certificate (EC) No. Certificate of Entitlement (COE) No.

a)

b)

c)

Please Select whichever is applicable 2) Mode of incentive

3) Type of Unit New Unit

4) Computation of Net Turnover of Sales liable to tax Particulars As per Return As per Audit Difference

1 2 3 4 5a) 0

b) 0

c) 0 0 0

d) 0

e) 0

f) 0

g) 0

h) Less: - Sales of tax-free goods specified in Schedule A 0

i) 0

j) 0

k) Less:-Job/Labour work charges 0

l) 0

m) 0 0 0

5) Computation of Sales tax payable under the MVAT Act

I Turn-Over of Sales eligible for incentive (Deferment of Tax)

PART-3 SCHEDULE-IV

Exemption from tax

Deferment of tax payable

Expansion Unit

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.

Less: - Turn-Over of Sales (including taxes thereon) including inter-state Consignments and Branch Transfers Covered under Schedule I, II, III or V

Balance:- Turn-Over Considered under this Schedule (a-b)


Less:-Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d) above)

Less:-Value of Branch Transfers / Consignment Transfers within the State if is to be paid by the Agent.

Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports, exports and value of Branch Transfers/ Consignment transfers outside the State

Less:-Sales of taxable goods fully exempted u/s. 8(4) [other than sales under section 8 (1) and shown in Box 8(g)]

Less:-Sales of taxable goods fully exempted u/s. 8 [other than sales under section 8(1) and 8 (4) and shown in Box 4(g)]

Less:-Other allowable reductions/deductions, if any

Balance Net Turnover of Sales liable to tax [c] –[d+e+f+g+h+i+j+k]

A B C D E F G H I J

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

Sno Rate of Tax (%) As per Returns As per Audit

Tax Amount (Rs.)

1 2 3 4 5 6 7a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-A 0 0 0 0 0

II. Other Sales (Turn-Over of Sales Non-eligible for Incentives)Sno Rate of Tax (%) Tax Amount (Rs.)

a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-B 0 0 0 0 0III Total A+B 0 0 0 0 0

5A) As per Returns As per Audit Difference

0

6) Computation of Purchases Eligible for Set-off

Particulars Difference (Rs.)

1 2 3 4 5a) 0

b) 0

c) 0 0 0

d) 0

e) Less:-Imports (Direct imports) 0

f) Less:-Imports (High seas purchases) 0

g) Less:-Inter-State purchases 0

h) 0

Difference in Tax Amount (Rs.)

Turnover of Sales liable to tax (Rs.)

Turnover of Sales liable to

tax (Rs.)

Tax Amount (Rs.)



tax (Rs.)

Tax Amount (Rs.)

Difference in Tax Amount (Rs.)

Sales Tax collected in Excess of the Amount Tax payable

Sr No


As per Audit (Rs.)


Less:- Turn-Over of Purchases Covered under Schedule I, II, III or V



Less:-Inter-State Branch Transfers/ Consignment Transfers received

A B C D E F G H I J

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

i) 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) 0 0 0


Rate of Tax As per Returns As per AuditTax Amount (Rs.)

1 2 3 4 5 6 7a) 0b) 0c) 0d) 0e) 0f) 0g) 0h) 0i) 0j) TOTAL 0 0 0 0 08) Computation of Refund/Set-off claim.

Particulars As per Return As per Audit

Tax Amount

a) 0 0 0 0 0

b) 0

0

c) 0

d) Amount of Refund or Set-off available [(a) – (c+b+D)] 0 0 0 0 0

e) 0

f) Amount of Set-off relating other purchases. 0




Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 8 [other than 8(1)] and 41(4)

Less:-Within the State purchases of tax-free goods specified in Schedule “A”


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)

Sr. No.

Difference in Tax Amount (Rs.)Net Turnover of Purchases

Eligible for Set –Off (Rs.)Net Turnover of Purchases


Tax Amount (Rs.)

Sr. No.


Purchase Value Rs.

Purchase Value Rs.

Tax Amount


Less: - Reduction in the amount of set off u/r 53 (1) of the corresponding purchase price of (Schedule B, C, D & E) the goods



Amount of Refund relating to Raw Materials for use in manufacture of goods eligible for incentives

A B C D E F G H I J

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

Computation of Tax Payable

Particulars Difference

1 2 3 4 59A) Aggregate of credit available for the period covered under this return.

a) 0 0 0

b) Amount already paid (Details to entered in Annexure-A) 0

c) 0

d) 0

e) 0

f) 0

g) Total Available Credit (a+b+c+d+e+f) 0 0 0

9B) Sales tax payable and adjustment of CST / ET payable against available credit

sr no Particulars Difference

1 2 3 4 5a) 0 0 0

b) 0

c) 0

d) 0


f) 0 0 0

g) Interest Payable under Section 30 (2) 0

h) Total Amount.(a+b+c+d+e+f+g) 0 0 0

9C) Tax payable or Amount of Refund Availablea) Total Amount payable as per Box 9B(g) 0 0 0

b) Aggregate of Credit Available as per Box 9A(g) 0 0 0

c) Total Amount Payable (a-b) 0 0 0

d) Total Amount Refundable (b-a) 0 0 0

10) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)

COE No. FROM TO LOCATION OF THE UNIT0

10A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

Rate of Tax As per Returns As per Audit

(%) CQB Amount (Rs.)

1 2 3 4 5 6 7a) 0 0 0

9) Computation

Sr. No.

As per Return (Rs.)

As per Audit (Rs.)

Refund or Set off available as per Box 8 (d)

Excess Credit if any, as per Schedule I, II, III, or V to be adjusted against the liability as per this Schedule


Amount Credited as per Refund adjustment order (Details to be entered in Annexure-A)


As per Return (Rs.)

As per Audit (Rs.)

Sales Tax Payable as per Box 5 (III) Less:- Sales Tax deferred as per Box-5I(g)

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, III or V



Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any as per Box 5A

Eligibility Period

Sr. No.

Difference in CQB

Amount (Rs.)

Turnover of Sales of Goods eligible for exemption (Rs.)

CQB Amount (Rs.)

Turnover of Sales Eligible Goods liable to Tax (Rs.)

A B C D E F G H I J

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-A 0 0 0 0 0

10B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)

Sno Rate of Tax (%) Tax Amount (Rs.) Tax Amount (Rs.)

a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-B 0 0 0 0 0

TOTAL (A+B) 0 0 0 0 0

10D) Calculation of Deferment of Benefits Under-rule 81.

Particulars As per Returns As per Audit

Amount (Rs.) (Deferrable)

a) 0

b) 0

c) 0 0 0 0 0

10E) Status of CQB u/r 78 / Tax deferment u/r 81Particulars As per Return As per Audit Difference

a) Sanctioned monetary ceiling 0

b) 0

c) 0

d) Less: Amount of Refund claimed as per Rule 79 (2) 0

e) 0

f) 0 0 0


COE No. FROM TO LOCATION OF THE UNIT



tax (Rs.)


(Rs.)

10C)

Sr. No.

Difference in Deferrable

Tax AmountTurnover of Sales of Eligible

Goods liable to Tax (Rs.)Amount (Rs.) (Deferrable)

Turnover of Sales of

Eligible Goods liable to Tax

(Rs.)

Amount of MVAT payable

Amount of CST payable

Total Amount of Tax Deferred

Sr. No.

Opening balance of the monitory ceiling at the beginning of the period for which the schedule is filed

Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 10 C or 10-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [( b) - (c+d+e)]

Eligibility Period

A B C D E F G H I J

134

135

136

137

138

139

140

141

142

143

144

145

146

147

148

149

150

151

152

153

154

155

156

157

158

159

160

161

162

163

164

165

166

167

168

169

170

171

0




1 2 3 4 5 6 7

a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-A 0 0 0 0 0


Sno Rate of Tax (%) Tax Amount (Rs.) Tax Amount (Rs.)


TOTAL 0 0 0 0 0




a) 0

b) 0

c) 0 0 0 0 0

11E) Status of CQB u/r 78 / Tax deferment u/r 81



Eligibility Period

Sr. No.

Difference in CQB

Amount (Rs.)


CQB Amount (Rs.)




tax (Rs.)


(Rs.)

11C)

Sr. No.

Difference in Deferrable

Tax AmountTurnover of Sales of Eligible

Goods liable to Tax (Rs.)Amount (Rs.) (Deferrable)



(Rs.)




Sr. No.

A B C D E F G H I J

172

173

174

175

176

177

178

179

180

181

182

183

184

185

186

187

188

189

190

191

192

193

194

195

196

197

198

199

200

201

202

203

204

205

206

207

208

b) 0

c) 0


e) 0

f) 0 0 0


COE No. FROM TO LOCATION OF THE UNIT0




1 2 3 4 5 6 7

a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0i) 0 0 0j) Sub-Total-A 0 0 0 0 0



(%)


12C) TOTAL (A+B) 0 0 0 0 0



Opening balance of the monitory ceiling at the beginning of the period for which the schedule is filed

Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 11 C or 11-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which schedule is filed. [( b) - (c+d+e)]

Eligibility Period

Sr. No.

Difference in CQB

Amount (Rs.)


CQB Amount (Rs.)


Sr No

Difference in CQB Amount (Rs.)


CQB Amount (Rs.)


CQB Amount (Rs.)

Sr. No.

Difference in Amount (Rs.) (Deferrable)

A B C D E F G H I J

209

210

211

212

213

214

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

232

233

234

235

236

237

238

239

240

241

242

243

244

245

246

Particulars

1 2 3 4 5 6 7a) 0

b) 0

c) 0 0 0 0 0

12E) Status of CQB u/r 78 / Tax deferment u/r 81



b) 0

c) 0


e) 0

f) 0 0 0

Sr. No.

Difference in Amount (Rs.) (Deferrable)

Turnover of Sales of Eligible Goods liable to Tax (Rs.)




(Rs.)





Sr. No.

Opening balance of the monitory ceiling at the beginning of the period for which the return is filed

Less: Amount of CQB / Tax deferment for the period of this return as per Box 12 C or 12-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed under TIS under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed. [( b) - (c+d+e)]

A B C D E F G H I J

247

248

249

250

251

252

253

254

255

256

257

258

259

AUDIT REPORT

Applicable

TIN PERIOD TO

1 Computation of Net Turnover of Sales liable to tax

Sno Particulars

1 2 3 4 5

a) 0

b) 0

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0

d) 0

e) 0

f) 0

g) 0

h) 0

i) 0

j) 0

k) 0

l) 0 0 0

2) Computation of tax payable under the MVAT Act

Sno Sch. Entry No. As Per Returns As Per Audit Difference


PART-3 SCHEDULE-V

As per Return Amount (Rs.)

As per Audit Amount (Rs.)

Difference Amount (Rs.)

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

Less:- Turn-Over of Sales (including taxes thereon) including inter-state Consignments and Branch Transfers Covered under Schedule I, II, III, or IV


Less:-Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d) above)

Less:-Value Consignment Transfers within the State if is to be paid by the Agent.

Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports, exports and value of Branch Transfers/ Consignment transfers outside the State

Less: - Sales of tax-free goods specified in Schedule A

Less:-Sales of taxable goods fully exempted u/s. 8(1) [other than sales under section 8 (1) and shown in Box 1(g)] and 41 (4)

Less:-Job/Labour work charges

Less:-Other allowable reductions/ deductions, if any (Please specify)

Balance Net Turn-Over of sales liable to tax [c] – [d+e+f+g+h+i+j+k]

Rate of Tax % or Rs.

Turnover of Sales liable to Tax (Rs.) or

Quantity (Liter)

Turnover of Sales liable to Tax (Rs.)

or Quantity (Liter)

A B C D E F G H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

a) 0 0 0

b) D5(a)(i) 0 0 0D5(a)(i) 0 0 0

c) D5(a)(i) 1.00 0 0 0d) D5(a)(ii) 0 0 0

D5(a)(ii) 0 0 0e) D5(a)(ii) 1.00 0 0 0f) D5(b) 0 0 0

D5(b) 0 0 0g) D5(b) 1.00 0 0 0h) D6 0 0 0i) D7 0 0 0j) D8 0 0 0k) D9 0 0 0l) D10(a)(i) 0 0 0

m) D10(a)(i) 1.00 0 0 0n) D10(a)(ii) 0 0 0o) D10(a)(ii) 1.00 0 0 0p) D10(b) 0 0 0q) D10(b) 1.00 0 0 0r) D11 0 0 0

A. Sub-total (a to q) 0 0 0 0 0

s) C8 0 0 0t) C27 0 0 0u) C58 0 0 0

B. Sub-total (r to t) 0 0 0 0 0

v) Others 0 0 0w) Others 0 0 0

C. Sub-total (u + v) 0 0 0 0 0

TOTAL (A+B+C) 0 0 0 0 0

2A) As per Return Amount (Rs.) As per Audit Amount (Rs.) DifferenceAmount (Rs.)

0

3) Computation of Purchases Eligible for Set-off

Sno Particulars As per Audit (Rs.)

1 2 3 4 5

a) 0

b) 0

Sch .D Goods (Inter Oil Co. sales of notified Motor Sprits)

Sales Tax collected in Excess of the Amount Tax payable


Difference (Rs.)

Total turnover of Purchases including taxes, value of Branch Transfers / consignment transfers received and Labour/ job work charges.

Less:- Turn-Over of Purchases Covered under Schedule I, II, III, or IV

A B C D E F G H

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

c) 0 0 0

d) 0

e) Less:-Imports (Direct imports) 0f) Less:-Imports (High seas purchases) 0g) Less:-Inter-State purchases 0h) 0

i) 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) 0 0 0


Sno Rate of Tax (%) As per Returns As per Audit Difference

a) 0b) 0c) 0d) 0e) 0

TOTAL 0 0 0 0 05) Computation of set-off claimed in this return

S No Particulars As per Return As per Audit Difference




Less:-Inter-State Branch Transfers/ Consignment Transfers received


Less:-Within the State purchases of taxable goods from un-registered dealers.


Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 8 [other than covered under section 8(1)] and 41(4)

Less:-Within the State purchases of tax-free goods specified in Schedule “A”


Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off

Net Turnover of Purchases Eligible for

Set –Off (Rs.)

Tax Amount (Rs.)

Net Turnover of Purchases


Tax Amount (Rs.)

Purchase Value Rs.

Purchase Value Rs.

A B C D E F G H

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

a) 0 0 0 0 0

b) 0

0

c) 0

d) 0 0 0 0 0

6) Computation of Sales Tax Payable

Sno Particulars As per Audit (Rs.) Difference (Rs.)

1 2 3 4 56A) Aggregate of credit available for the period covered under this return.

a) 0 0 0

b) 0

c) 0

d) 0

e) 0

f) 0

Within the State purchases of taxable goods from registered dealers eligible for set-off as Less: - Reduction in the amount of set off u/r 53 (1) of the corresponding purchase price of (Schedule B, C, D & E) the goods



Amount of Set-off available (a) – (c+b)


Set off available as per Box 5 (e)

Amount already paid (Details to entered in Annexure-A)

Excess Credit if any, as per Schedule I, II, III, or IV to be adjusted against the liability as per this Schedule


Amount Credited as per Refund adjustment order (Details to be entered (Details to entered in Annexure-A)


A B C D E F G H

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

g) Total Available Credit (a+b+c+d+e+f) 0 0 0

6B) Sales tax payable and adjustment of CST / ET payable against available credit

a) Sales Tax Payable as per Box 2 0 0 0b) 0

c) 0

d) 0

e) 0

f) 0 0 0

g) Interest Payable under Section 30 (2) 0

h) Total Amount.(a+b+c+d+e+f+g) 0 0 0


a) Total Amount payable as per Box 6B(g) 0 0 0b) 0 0 0

c) Total Amount Payable (a-b) 0 0 0d) Total Amount Refundable (b-a) 0 0 0

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, III, or IV



Excess credit carried forward to subsequent tax period

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any as per Box 2A

Aggregate of Credit Available as per Box 6A(g)

Validate Schedule5

A B C D E F G H

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

AUDIT REPORT

Applicable

TIN PERIOD TO

Computation of tax liability under CST Act.Particulars

1 2 3 41 Gross Turnover of Sales

a) Less:-Turnover of Sales within the State

b) Less:-Turnover of inter-State sales u/s 6(3)

c) Less:-Value of goods returned within six months u/s 8 A(1)(b)

d) Less:-Turnover of Sales of Goods outside the State

e) Less:-Sales of the goods in the course of Export out of India

f) Less:-Sales of the goods in the course of Import into India

g) Less:-Value of goods transferred u/s 6A(1) of C.S.T. Act 1957

h)

2 0 0

a) Less:-Cost of freight , delivery or installation , if separately charged

b) Less:-Turnover of inter-State sales on which no tax is payable

c) Less:-Turnover of inter-State sales u/s 6(2)

d)

3 Balance :-Total Taxable inter-state sales [2]-[a+b+c+d] 0 0

4 Less:-Deduction u/s 8A(1)(a)

5 Net Taxable interstate sales (3-4) 0 0

6A A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5)Rate of tax As per Returns As per Audit

Tax Amount ( Rs)

1 2 3 4 5 6a) 0 0b) 0 0c) 0 0d) 0 0e) 0 0f) 0 0

TOTAL 0 0 0 06B Sales Taxable U/s. 8 (2)

Rate of tax As per Returns As per Audit Difference in Tax (Rs.)

PART- 3 SCHEDULE- VI

Sr. No.

As per Returns

(Rs.)

As per Audit (Rs.)

Less:- Turnover of sales of goods fully exempted from tax under section 8(2) -read with section 8(4) of Mvat Act 2002

Balance :-Inter-State sales on which tax is leviable in Maharashtra State [1]- (a+b+c+d+e+f+g+h)]

Less:- Turnover of inter-State sales on which no tax is leviable under section 8(6)

Sr. No.

Turnover of sales liable to tax (Rs.)

Tax Amount ( Rs)


Sr. No.


Tax Amount ( Rs)


Tax Amount ( Rs)

A B C D E F G

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

1 2 3 4 5 6 7a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0h) 0 0 0

TOTAL 0 0 0 0 06C Sales Taxable U/s. 8 (5)

Rate of tax As per Returns As per Audit Difference in Tax (Rs.)

1 2 3 4 5 6 7a) 0 0 0b) 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0f) 0 0 0g) 0 0 0

TOTAL 0 0 0 0 06D Amount of tax collected in Excess of Amount of Tax Payable

7 Computation of Central Sales Tax payable

Sno Particulars

1 2 3 4a) Total Amount of C.S.T Payable (Total tax (6A+6B+ 6C) 0 0

b)

c) Balance Amount Payable [a-b] 0 0

d) Interest Payable u/s 9(2) read with section 30 of the MVAT Act, 2002 #VALUE!

e) Total Amount Payable (c+d ) 0 #VALUE!

8 Aggregate of credit available

1 2 3 4a) Excess MVAT refund to be adjusted against the CST liability.

b) Amount paid with returns and /or chalans (as per 11A) 0 0

c) 0 0

Sr. No.


Tax Amount ( Rs)


Tax Amount ( Rs)

As per Returns

(Rs.)

As per Audit (Rs.)

As per Returns

(Rs.)

As per Audit (Rs.)

Amount deferred (out of Box (6A)) ( under package scheme of incentives) if any

Amount Credited under Refund Adjustment Order (RAO No.------------)

A B C D E F G

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

d) Any Other (Pl. Specify)

e) Total available credit (a+b+c+d) 0 0

9 Total Amount payable (7e-8e) 0 #VALUE!

10 Total Amount of Refundable (8e-7e) 0 #VALUE!

A B C D E F G

75

76

77

78

AUDIT REPORT

Computation of tax liability under CST Act.Difference (Rs.)

50

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5)Difference in Tax (Rs.)

70000000

Sales Taxable U/s. 8 (2)Difference in Tax (Rs.)

H

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

7000000000

Sales Taxable U/s. 8 (5)Difference in Tax (Rs.)

700000000

Difference (Rs.)

0

Computation of Central Sales Tax payable

Difference (Rs.)

50

0

0

#VALUE!

#VALUE!

Aggregate of credit available

50

0

0

H

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

0

0

#VALUE!

#VALUE!

H

75

76

77

78

ANNEXURE-ATIN Period To

Enter Top 99 Separately in descending order and put Total of Remaining in 100th row

Period

From To

1 #VALUE!2 #VALUE!3 #VALUE!4 #VALUE!5 #VALUE!6 #VALUE!7 #VALUE!8 #VALUE!9 #VALUE!

10 #VALUE!11 #VALUE!12 #VALUE!13 #VALUE!14 #VALUE!15 #VALUE!16 #VALUE!17 #VALUE!18 #VALUE!19 #VALUE!20 #VALUE!21 #VALUE!22 #VALUE!23 #VALUE!24 #VALUE!25 #VALUE!26 #VALUE!27 #VALUE!28 #VALUE!29 #VALUE!30 #VALUE!31 #VALUE!32 #VALUE!33 #VALUE!

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.

Original Return

Due Date of Paymen

t

Type of return

(Original or

Revised)

Amount of tax paid

Date of payment

Amount of

interest on

delayed payment

Amount of interest

paid

34 #VALUE!35 #VALUE!36 #VALUE!37 #VALUE!38 #VALUE!39 #VALUE!40 #VALUE!41 #VALUE!42 #VALUE!43 #VALUE!44 #VALUE!45 #VALUE!46 #VALUE!47 #VALUE!48 #VALUE!49 #VALUE!50 #VALUE!51 #VALUE!52 #VALUE!53 #VALUE!54 #VALUE!55 #VALUE!56 #VALUE!57 #VALUE!58 #VALUE!59 #VALUE!60 #VALUE!61 #VALUE!62 #VALUE!63 #VALUE!64 #VALUE!65 #VALUE!66 #VALUE!67 #VALUE!68 #VALUE!69 #VALUE!70 #VALUE!71 #VALUE!72 #VALUE!73 #VALUE!74 #VALUE!75 #VALUE!76 #VALUE!77 #VALUE!78 #VALUE!79 #VALUE!

80 #VALUE!81 #VALUE!82 #VALUE!83 #VALUE!84 #VALUE!85 #VALUE!86 #VALUE!87 #VALUE!88 #VALUE!89 #VALUE!90 #VALUE!91 #VALUE!92 #VALUE!93 #VALUE!94 #VALUE!95 #VALUE!96 #VALUE!97 #VALUE!98 #VALUE!99 Total of Remaining Payments

TOTAL 0 #VALUE! 0

Details of RAOEnter value wise Top 14 Separately and put Total of Remaining in15th row

RAO No. Date of RAO

123456789

101112131415 Total of Remaining RAOs

TOTAL 0

Sr. No.

Amount Adjusted (Rs.)

ANNEXURE-BTIN Period To

Enter Top 49 Separately in descending order and put Total of Remaining in 50th rowSr. No. Period

From To

1 #VALUE!2 #VALUE!3 #VALUE!4 #VALUE!5 #VALUE!6 #VALUE!7 #VALUE!8 #VALUE!9 #VALUE!

10 #VALUE!11 #VALUE!12 #VALUE!13 #VALUE!14 #VALUE!15 #VALUE!16 #VALUE!17 #VALUE!18 #VALUE!19 #VALUE!20 #VALUE!21 #VALUE!22 #VALUE!23 #VALUE!24 #VALUE!25 #VALUE!26 #VALUE!27 #VALUE!28 #VALUE!29 #VALUE!30 #VALUE!31 #VALUE!32 #VALUE!33 #VALUE!34 #VALUE!35 #VALUE!36 #VALUE!37 #VALUE!38 #VALUE!39 #VALUE!40 #VALUE!

Details of the Amount Paid along with returns and or Chalan corresponding to Schedule VI ForCST Act,1956

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

41 #VALUE!42 #VALUE!43 #VALUE!44 #VALUE!45 #VALUE!46 #VALUE!47 #VALUE!48 #VALUE!49 #VALUE!50 Total of remaining payments

TOTAL 0 #VALUE! 0Details of RAO

Enter Value wise Top 14 Separately and put Total of Remaining in15th rowSr. No. RAO No. Date of RAO

123456789

101112131415 Total of Remaining RAOs

TOTAL 0

Amount Adjusted (Rs.)

ANNEXURE CTIN Period To

Enter value wise Top 99 Separately and put Total of Remaining in 100th rowDetails of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1.

Sr. No.

123456789

101112131415161718192021222324252627282930313233343536373839

Name of the employer deducting the tax

Address of the employer deducting the tax

TIN No. of the employer, if any

Date of Certificate.

40414243444546474849505152535455565758596061626364656667686970717273747576777879808182838485

8687888990919293949596979899

100

Total

Total of remaining TDS Certs Received

ANNEXURE C

Enter value wise Top 99 Separately and put Total of Remaining in 100th rowDetails of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1.

Amount of TDS as per certificate.

ANNEXURE-DTIN Period To

Details of Tax Deducted at Source (TDS) certificates issued.Enter value wise Top 499 Separately and put Total of Remaining in 500th row

Sr. No. Name of the dealer TIN if any

123456789

1011121314151617181920212223242526272829303132333435363738394041

Turnover on which TDS made

Amount of tax to be

deducted. (Rs)

Amount of tax

deducted (Rs)

Interest payable if

any

42434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990

919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139

140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188

189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237

238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286

287288289290291292293294295296297298299300301302303304305306307308309310311312313314315316317318319320321322323324325326327328329330331332333334335

336337338339340341342343344345346347348349350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384

385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424425426427428429430431432433

434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482

483484485486487488489490491492493494495496497498499500

TOTAL 0 0 0 0

Total of remaining TDS Certs issued

Validate Annexure D

ANNEXURE-D

Details of Tax Deducted at Source (TDS) certificates issued.Enter value wise Top 499 Separately and put Total of Remaining in 500th row

Amount paid (Rs.)

ANNEXURE-ETIN Period To

Computation Of Set-Off Claim On The Basis Of Tax Paid Purchases Effected From Registered Dealers.

Sr. No. Net Purchase Value Tax Amount Total paid Gross Total (d+e)

a b c d e f g1 0 02 0 03 0 04 0 05 0 06 0 07 0 08 0 09 0 0

Total 0 0 0 0 0SECTION-2:-Details of Tax paid purchases on which Set-off is not admissible U/R 54 (Out of Section-1)Sr. No. Particulars Net Purchase Value Tax Amount Gross Total (d+e)

a b c d e f1 54 (a) 0

2 54 (b) Motor Spirit 03 54 (c) 0

4 54 (d) 0

5 54 (e) 0

6 54 (f) 0

7 54 (g) 0

8 54 (h) 0

SECTION-1:-Total tax paid purchases effected from the Local Supplier during the period under Audit (including Capital assets)

Particulars/ Tax Rate (%)

Quantity (in case of petrolium products ) in Litres

Sub Rule

under which

the set-

Passenger Vehicles & Parts

Crude oil Used for Refinng

Dealer Principally engaged in job work

Purchases by PSI Dealer

Intangible Goods [Not eligible]

Works contract results in immovable property other than plant and machineryErrection of immovable property other than plant and machinery

9 54 (i) 0

10 54 (j) 0

11 54 (k) 0

Total 0 0 0SECTION-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 e1 02 03 04 05 06 07 08 09 0

Total 0 0 0SECTION-4:-Details of Tax paid purchases on which set-off is admissible after reduction under rule 53.

Sr. No. Particulars Net Purchases value Tax Total (d+e)

a b c d e f g h1 53(1) Fuel 0 0

2 53(2) Tax Free goods 0 03 53(3) Branch Transfer 0 04 53(4) WC Composition 0 05

53(5)

0 0

6

53(6)(a)

0 0

7

53(6)(b)

0 0

8 53(7) Liquor MRP 0 0

9

53(7)(A)

0 0

Liquor Dealer opting for Composition

Purchases by Mandap Keeper under Composition

Purchase of Capital Assets by Hotelier which do not pertain to Service of food

Sub Rule under which

Reduction

Tax amount eligible for set-off (e-g)

Business Discontinued

Restaurent Not corresponding Purchase

Sales Less than 50 % of Gross Receipts

Office eqipment,furniture or fixtures

10

53(7)(B)

0 0

1153(10)

0 0

Total 0 0 0 0 0

Sr. No. Net Purchase Value Tax Amount Gross Total (c+d)

a b c d e1 02 03 04 05 06 07 08 09 0

Total 0 0 0SECTION-6:-Amount of Total Set-off Available to DealerSr. No. Particulars Set-off determined by auditor Difference (d-c)

a b c d e1 Gross Input Tax 0 02 0 0

3 0 0

4 0 0

Reasons for Excess or Short claim Set-off:-

Generation,Transmission or Distribution of ElectricityProcessing of textiles

SECTION-5:-Details of Total Tax paid purchases Effected from Registered Dealers on which Full Set-off is calculated and allowed as per Rule 52.

Particulars/ Tax Rate (%)

Amount of Set-off claimed by the dealer in Return

Setoff(ITC) Not Admissible

Reduction in Set-off(ITC)

Balance Available Set-off(ITC)

ANNEXURE-FTIN Period

Financial Ratios for the year under audit and other information.

S.No Particulars Current Year Previous Year1 Gross Profit to Gross Sales

2 Net Profit before tax to Gross Sales

S.No Current Year Previous Year1

###

2

###

3

###

4

###

5

###

6

###

7

###

8 Ratio of Export sales to net sales from row 1

###

9

###

10

###

11

###

12

###

(a) As per Profit & Loss A/c

Par-

(b) Information to be furnished in relation to the sales effected within/from Maharashtra

Particulars (To be reported as determined by the Auditor)Ratio Net Local Sales in Maharashtra State

to Total Sales (Rs) (excluding tax under VAT & CST Acts.)

Ratio of Inter-State Stock Transfer from Maharashtra State to Total Sales (Rs.)

Ratio of Non Sales (e.g. Job work, Labour charges, etc) receipts to Total Sales (Rs.)

Ratio of inter-State stock transfer to Net Local Sales from row 1

Ratio of Net Local Sales of taxable goods to net sales from row 1

Ratio of net Local Sales of tax-free goods to net sales from row 1

Percentage of net inter-State sales excluding Export to net sales from row 1

Ratio of Gross Turn Over of Sales to Gross receipts

Ratio of set-off claimed to net sales from row 1

Ratio of Gross Tax (MVAT & CST) to turnover of net sales from row 1

Ratio of Closing stock of finished goods to Net Sales from row 1

13

B)Other Information:1

2 Opening stock of WIP (in Maharashtra) Rs.

3

4

5

6

7 Closing stock of WIP (in Maharashtra) Rs.

8

9

10

11 Sale of Fixed Assets Rs.

12

13

14

15 Total of nonsales income

Out of Maharastra Purchases Which are Capitalised

Opening stock of Raw Material (in Maharashtra) Rs.

Opening stock of Finished Goods (in Maharashtra) Rs.

Opening stock of Packing Material (in Maharashtra) Rs.

Opening stock of Stores & Spares (in Maharashtra) Rs.

Closing stock of Raw Material (in Maharashtra) Rs.

Closing stock of Finished Goods (in Maharashtra) Rs.

Closing stock of Packing Material (in Maharashtra) Rs.

Closing stock of Stores & Spares (in Maharashtra) Rs.

Gross Receipt as defined in MVAT Rule 53(6). Rs.

Turnover Of Sales As per Profit And Loss Account

Turnover Of Purchases As per Profit And Loss Account

Validate Annexure F

ANNEXURE-GTIN Period To

Enter Declaration wise Top 999 separately in descending order and put Total of Remaining in 1000th row

Details of Declarations or Certificates received Sr. No. TIN / RC No Issuing State Declaration No

1 2 3 4 5 6 7123456789

101112131415161718192021222324252627282930313233

Name of the Dealer who has issued Declarations

or Certificates

Declaration or Certific

ate type

Gross amount as per

invoice,covered by declaration (Net of goods

returned) (Rs.)

34353637383940414243444546474849505152535455565758596061626364656667686970717273747576777879

8081828384858687888990919293949596979899

100101102103104105106107108109110111112113114115116117118119120121122123124125

126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171

172173174175176177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217

218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263

264265266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309

310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346347348349350351352353354355

356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389390391392393394395396397398399400401

402403404405406407408409410411412413414415416417418419420421422423424425426427428429430431432433434435436437438439440441442443444445446447

448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482483484485486487488489490491492493

494495496497498499500501502503504505506507508509510511512513514515516517518519520521522523524525526527528529530531532533534535536537538539

540541542543544545546547548549550551552553554555556557558559560561562563564565566567568569570571572573574575576577578579580581582583584585

586587588589590591592593594595596597598599600601602603604605606607608609610611612613614615616617618619620621622623624625626627628629630631

632633634635636637638639640641642643644645646647648649650651652653654655656657658659660661662663664665666667668669670671672673674675676677

678679680681682683684685686687688689690691692693694695696697698699700701702703704705706707708709710711712713714715716717718719720721722723

724725726727728729730731732733734735736737738739740741742743744745746747748749750751752753754755756757758759760761762763764765766767768769

770771772773774775776777778779780781782783784785786787788789790791792793794795796797798799800801802803804805806807808809810811812813814815

816817818819820821822823824825826827828829830831832833834835836837838839840841842843844845846847848849850851852853854855856857858859860861

862863864865866867868869870871872873874875876877878879880881882883884885886887888889890891892893894895896897898899900901902903904905906907

908909910911912913914915916917918919920921922923924925926927928929930931932933934935936937938939940941942943944945946947948949950951952953

954955956957958959960961962963964965966967968969970971972973974975976977978979980981982983984985986987988989990991992993994995996997998999

1000 Remaining transaction totalTotal 0

ANNEXURE-G

Enter Declaration wise Top 999 separately in descending order and put Total of Remaining in 1000th row

Details of Declarations or Certificates received

8C-FORM

E I-FORM

E II-FORM

F-FORM

Local H-FORM

OMS H-FORM

I-FORM

J-FORM

Amount for which

declaration received (Rs.)

ANNEXURE-HTIN Period To

Enter taxable amount wise Top 199 separately in descending order and put Total of Remaining in 200th row

Details of Declarations or Certificates (in local Form-H) not received Sr. No.

1 2 3 4 5 6 7 81 02 03 04 05 06 07 08 09 0

10 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 031 032 033 034 035 0

Name of the Dealer who has not issued Declarations or Certificates

TIN, if Applicable

Invoice No.

Date of Invoice

Taxable amount (Rs.) (Net)

Rate of tax applicable (Local Rate)

Tax liability (Rs.)

36 037 038 039 040 041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 077 078 079 080 081 0

82 083 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 0

100 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0111 0112 0113 0114 0115 0116 0117 0118 0119 0120 0121 0122 0123 0124 0125 0126 0127 0

128 0129 0130 0131 0132 0133 0134 0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0145 0146 0147 0148 0149 0150 0151 0152 0153 0154 0155 0156 0157 0158 0159 0160 0161 0162 0163 0164 0165 0166 0167 0168 0169 0170 0171 0172 0173 0

174 0175 0176 0177 0178 0179 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189 0190 0191 0192 0193 0194 0195 0196 0197 0198 0199 0200 Remaining transaction total

Total 0 0

ANNEXURE-ITIN Period To

Enter taxable amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

Declarations or Certificates not received Under Central Sales Tax Act, 1956. (other than local Form-H)

CST TIN If any

1 2 3 4 5 6 7 8 9 101 02 03 04 05 06 07 08 09 0

10 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 031 032 033 034 035 036 037 038 0

Sr. No.

Name of the Dealer who has not issued

Declarations or Certificates

Declaration or Certificate type (Please specify)

Invoice No.

Invoice Date

Taxable amount (Rs.) (Net)

Tax Amount (Rs.)

Rate of tax

applicable

(Local Rate)

Amount of Tax (Colmn 7*9 *%)

39 040 041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 077 078 079 080 081 082 083 084 085 086 087 088 089 090 091 0

92 093 094 095 096 097 098 099 0

100 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0111 0112 0113 0114 0115 0116 0117 0118 0119 0120 0121 0122 0123 0124 0125 0126 0127 0128 0129 0130 0131 0132 0133 0134 0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0

145 0146 0147 0148 0149 0150 0151 0152 0153 0154 0155 0156 0157 0158 0159 0160 0161 0162 0163 0164 0165 0166 0167 0168 0169 0170 0171 0172 0173 0174 0175 0176 0177 0178 0179 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189 0190 0191 0192 0193 0194 0195 0196 0197 0

198 0199 0200 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0222 0223 0224 0225 0226 0227 0228 0229 0230 0231 0232 0233 0234 0235 0236 0237 0238 0239 0240 0241 0242 0243 0244 0245 0246 0247 0248 0249 0250 0

251 0252 0253 0254 0255 0256 0257 0258 0259 0260 0261 0262 0263 0264 0265 0266 0267 0268 0269 0270 0271 0272 0273 0274 0275 0276 0277 0278 0279 0280 0281 0282 0283 0284 0285 0286 0287 0288 0289 0290 0291 0292 0293 0294 0295 0296 0297 0298 0299 0300 0301 0302 0303 0

304 0305 0306 0307 0308 0309 0310 0311 0312 0313 0314 0315 0316 0317 0318 0319 0320 0321 0322 0323 0324 0325 0326 0327 0328 0329 0330 0331 0332 0333 0334 0335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0351 0352 0353 0354 0355 0356 0

357 0358 0359 0360 0361 0362 0363 0364 0365 0366 0367 0368 0369 0370 0371 0372 0373 0374 0375 0376 0377 0378 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388 0389 0390 0391 0392 0393 0394 0395 0396 0397 0398 0399 0400 0401 0402 0403 0404 0405 0406 0407 0408 0409 0

410 0411 0412 0413 0414 0415 0416 0417 0418 0419 0420 0421 0422 0423 0424 0425 0426 0427 0428 0429 0430 0431 0432 0433 0434 0435 0436 0437 0438 0439 0440 0441 0442 0443 0444 0445 0446 0447 0448 0449 0450 0451 0452 0453 0454 0455 0456 0457 0458 0459 0460 0461 0462 0

463 0464 0465 0466 0467 0468 0469 0470 0471 0472 0473 0474 0475 0476 0477 0478 0479 0480 0481 0482 0483 0484 0485 0486 0487 0488 0489 0490 0491 0492 0493 0494 0495 0496 0497 0498 0499 0500 0501 0502 0503 0504 0505 0506 0507 0508 0509 0510 0511 0512 0513 0514 0515 0

516 0517 0518 0519 0520 0521 0522 0523 0524 0525 0526 0527 0528 0529 0530 0531 0532 0533 0534 0535 0536 0537 0538 0539 0540 0541 0542 0543 0544 0545 0546 0547 0548 0549 0550 0551 0552 0553 0554 0555 0556 0557 0558 0559 0560 0561 0562 0563 0564 0565 0566 0567 0568 0

569 0570 0571 0572 0573 0574 0575 0576 0577 0578 0579 0580 0581 0582 0583 0584 0585 0586 0587 0588 0589 0590 0591 0592 0593 0594 0595 0596 0597 0598 0599 0600 0601 0602 0603 0604 0605 0606 0607 0608 0609 0610 0611 0612 0613 0614 0615 0616 0617 0618 0619 0620 0621 0

622 0623 0624 0625 0626 0627 0628 0629 0630 0631 0632 0633 0634 0635 0636 0637 0638 0639 0640 0641 0642 0643 0644 0645 0646 0647 0648 0649 0650 0651 0652 0653 0654 0655 0656 0657 0658 0659 0660 0661 0662 0663 0664 0665 0666 0667 0668 0669 0670 0671 0672 0673 0674 0

675 0676 0677 0678 0679 0680 0681 0682 0683 0684 0685 0686 0687 0688 0689 0690 0691 0692 0693 0694 0695 0696 0697 0698 0699 0700 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 0715 0716 0717 0718 0719 0720 0721 0722 0723 0724 0725 0726 0727 0

728 0729 0730 0731 0732 0733 0734 0735 0736 0737 0738 0739 0740 0741 0742 0743 0744 0745 0746 0747 0748 0749 0750 0751 0752 0753 0754 0755 0756 0757 0758 0759 0760 0761 0762 0763 0764 0765 0766 0767 0768 0769 0770 0771 0772 0773 0774 0775 0776 0777 0778 0779 0780 0

781 0782 0783 0784 0785 0786 0787 0788 0789 0790 0791 0792 0793 0794 0795 0796 0797 0798 0799 0800 0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814 0815 0816 0817 0818 0819 0820 0821 0822 0823 0824 0825 0826 0827 0828 0829 0830 0831 0832 0833 0

834 0835 0836 0837 0838 0839 0840 0841 0842 0843 0844 0845 0846 0847 0848 0849 0850 0851 0852 0853 0854 0855 0856 0857 0858 0859 0860 0861 0862 0863 0864 0865 0866 0867 0868 0869 0870 0871 0872 0873 0874 0875 0876 0877 0878 0879 0880 0881 0882 0883 0884 0885 0886 0

887 0888 0889 0890 0891 0892 0893 0894 0895 0896 0897 0898 0899 0900 0901 0902 0903 0904 0905 0906 0907 0908 0909 0910 0911 0912 0913 0914 0915 0916 0917 0918 0919 0920 0921 0922 0923 0924 0925 0926 0927 0928 0929 0930 0931 0932 0933 0934 0935 0936 0937 0938 0939 0

940 0941 0942 0943 0944 0945 0946 0947 0948 0949 0950 0951 0952 0953 0954 0955 0956 0957 0958 0959 0960 0961 0962 0963 0964 0965 0966 0967 0968 0969 0970 0971 0972 0973 0974 0975 0976 0977 0978 0979 0980 0981 0982 0983 0984 0985 0986 0987 0988 0989 0990 0991 0992 0

993 0994 0995 0996 0997 0998 0999 0

1000 Remaining transaction total

Total 0 0 0

ANNEXURE-I

Enter taxable amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

Declarations or Certificates not received Under Central Sales Tax Act, 1956. (other than local Form-H)

1100000000000000000000000000000000000000

Differential tax liability (Rs.)

(Col. 10-Col. 8)

00000000000000000000000000000000000000000000000000000

00000000

0

ANNEXURE –J(Section 1)

TIN PeriodCUSTOMER-WISE VAT SALES

Sr.No TIN of Customer

1 2 3 4 51 919701 45985 9656862 23643517 2936204 265797213 665556 33277 6988334 88207 4410 926175 06 07 08 09 0

10 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 031 032 033 034 035 036 0

Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

Net Taxable Amount Rs.

VAT Amount Rs.

Gross Total Rs.

37 038 039 040 041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 077 078 079 080 081 082 0

83 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 0

100 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0111 0112 0113 0114 0115 0116 0117 0118 0119 0120 0121 0122 0123 0124 0125 0126 0127 0128 0

129 0130 0131 0132 0133 0134 0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0145 0146 0147 0148 0149 0150 0151 0152 0153 0154 0155 0156 0157 0158 0159 0160 0161 0162 0163 0164 0165 0166 0167 0168 0169 0170 0171 0172 0173 0174 0

175 0176 0177 0178 0179 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189 0190 0191 0192 0193 0194 0195 0196 0197 0198 0199 0200 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0

221 0222 0223 0224 0225 0226 0227 0228 0229 0230 0231 0232 0233 0234 0235 0236 0237 0238 0239 0240 0241 0242 0243 0244 0245 0246 0247 0248 0249 0250 0251 0252 0253 0254 0255 0256 0257 0258 0259 0260 0261 0262 0263 0264 0265 0266 0

267 0268 0269 0270 0271 0272 0273 0274 0275 0276 0277 0278 0279 0280 0281 0282 0283 0284 0285 0286 0287 0288 0289 0290 0291 0292 0293 0294 0295 0296 0297 0298 0299 0300 0301 0302 0303 0304 0305 0306 0307 0308 0309 0310 0311 0312 0

313 0314 0315 0316 0317 0318 0319 0320 0321 0322 0323 0324 0325 0326 0327 0328 0329 0330 0331 0332 0333 0334 0335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0351 0352 0353 0354 0355 0356 0357 0358 0

359 0360 0361 0362 0363 0364 0365 0366 0367 0368 0369 0370 0371 0372 0373 0374 0375 0376 0377 0378 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388 0389 0390 0391 0392 0393 0394 0395 0396 0397 0398 0399 0400 0401 0402 0403 0404 0

405 0406 0407 0408 0409 0410 0411 0412 0413 0414 0415 0416 0417 0418 0419 0420 0421 0422 0423 0424 0425 0426 0427 0428 0429 0430 0431 0432 0433 0434 0435 0436 0437 0438 0439 0440 0441 0442 0443 0444 0445 0446 0447 0448 0449 0450 0

451 0452 0453 0454 0455 0456 0457 0458 0459 0460 0461 0462 0463 0464 0465 0466 0467 0468 0469 0470 0471 0472 0473 0474 0475 0476 0477 0478 0479 0480 0481 0482 0483 0484 0485 0486 0487 0488 0489 0490 0491 0492 0493 0494 0495 0496 0

497 0498 0499 0500 0501 0502 0503 0504 0505 0506 0507 0508 0509 0510 0511 0512 0513 0514 0515 0516 0517 0518 0519 0520 0521 0522 0523 0524 0525 0526 0527 0528 0529 0530 0531 0532 0533 0534 0535 0536 0537 0538 0539 0540 0541 0542 0

543 0544 0545 0546 0547 0548 0549 0550 0551 0552 0553 0554 0555 0556 0557 0558 0559 0560 0561 0562 0563 0564 0565 0566 0567 0568 0569 0570 0571 0572 0573 0574 0575 0576 0577 0578 0579 0580 0581 0582 0583 0584 0585 0586 0587 0588 0

589 0590 0591 0592 0593 0594 0595 0596 0597 0598 0599 0600 0601 0602 0603 0604 0605 0606 0607 0608 0609 0610 0611 0612 0613 0614 0615 0616 0617 0618 0619 0620 0621 0622 0623 0624 0625 0626 0627 0628 0629 0630 0631 0632 0633 0634 0

635 0636 0637 0638 0639 0640 0641 0642 0643 0644 0645 0646 0647 0648 0649 0650 0651 0652 0653 0654 0655 0656 0657 0658 0659 0660 0661 0662 0663 0664 0665 0666 0667 0668 0669 0670 0671 0672 0673 0674 0675 0676 0677 0678 0679 0680 0

681 0682 0683 0684 0685 0686 0687 0688 0689 0690 0691 0692 0693 0694 0695 0696 0697 0698 0699 0700 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 0715 0716 0717 0718 0719 0720 0721 0722 0723 0724 0725 0726 0

727 0728 0729 0730 0731 0732 0733 0734 0735 0736 0737 0738 0739 0740 0741 0742 0743 0744 0745 0746 0747 0748 0749 0750 0751 0752 0753 0754 0755 0756 0757 0758 0759 0760 0761 0762 0763 0764 0765 0766 0767 0768 0769 0770 0771 0772 0

773 0774 0775 0776 0777 0778 0779 0780 0781 0782 0783 0784 0785 0786 0787 0788 0789 0790 0791 0792 0793 0794 0795 0796 0797 0798 0799 0800 0801 0802 0803 0804 0805 0806 0807 0808 0809 0810 0811 0812 0813 0814 0815 0816 0817 0818 0

819 0820 0821 0822 0823 0824 0825 0826 0827 0828 0829 0830 0831 0832 0833 0834 0835 0836 0837 0838 0839 0840 0841 0842 0843 0844 0845 0846 0847 0848 0849 0850 0851 0852 0853 0854 0855 0856 0857 0858 0859 0860 0861 0862 0863 0864 0

865 0866 0867 0868 0869 0870 0871 0872 0873 0874 0875 0876 0877 0878 0879 0880 0881 0882 0883 0884 0885 0886 0887 0888 0889 0890 0891 0892 0893 0894 0895 0896 0897 0898 0899 0900 0901 0902 0903 0904 0905 0906 0907 0908 0909 0910 0

911 0912 0913 0914 0915 0916 0917 0918 0919 0920 0921 0922 0923 0924 0925 0926 0927 0928 0929 0930 0931 0932 0933 0934 0935 0936 0937 0938 0939 0940 0941 0942 0943 0944 0945 0946 0947 0948 0949 0950 0951 0952 0953 0954 0955 0956 0

957 0958 0959 0960 0961 0962 0963 0964 0965 0966 0967 0968 0969 0970 0971 0972 0973 0974 0975 0976 0977 0978 0979 0980 0981 0982 0983 0984 0985 0986 0987 0988 0989 0990 0991 0992 0993 0994 0995 0996 0997 0998 0999 0

1000 0

1001 0

1002 0

1003 Gross Total 25316981 3019876 28336857

Remaining local transaction total where tax is collected seperately not covered above

Local sale to Non Tin holders

Gross Local Sales Where tax is not collected seperately

Validate Annexure J sec1


TIN Period

SUPPLIERS WISE VAT PURCHASES Sr.No TIN of Supplier

1 2 3 4 51 823634 106456 9300902 64555 8069 726243 65210 8052 732624 13750 687 144375 392779 49098 4418776 21600 1080 226807 1123 140 12638 230078 28761 2588399 24000 3000 2700010 71696 8962 8065811 139423 14612 15403512 131885 170424 30230913 1357704 67885 142558914 387989 48520 43650915 248700 30812 27951216 299016 37377 33639317 239460 31525 27098518 1271997 158999 143099619 104123 13015 11713820 542285 77043 61932821 7876 984 886022 729195 91151 82034623 151064 18883 16994724 27803 3477 3128025 69604 7537 7714126 161123 19795 18091827 124529 15566 14009528 4412 552 496429 1807 622 242930 49900 6238 5613831 22138 1055 2319332 6800 850 765033 371305 46413 417718



VAT Amount Rs.

Gross Total Rs.

34 13800 690 1449035 6333 817 715036 12010 1501 1351137 3355796 420046 377584238 391110 48889 43999939 105637 13205 11884240 1920 240 216041 55150 6894 6204442 143974 17997 16197143 781 514 129544 41400 5175 4657545 78346 9786 8813246 363223 45403 40862647 69825 8728 7855348 31000 3875 3487549 184926 23116 20804250 549098 68637 61773551 2369 240 260952 246010 12298 25830853 377018 47127 42414554 56450 7056 6350655 34580 4322 3890256 22961 2870 2583157 26035 3253 2928858 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 0

77 078 079 080 081 082 083 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 0

100 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0111 0112 0113 0114 0115 0116 0117 0118 0119 0

120 0121 0122 0123 0124 0125 0126 0127 0128 0129 0130 0131 0132 0133 0134 0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0145 0146 0147 0148 0149 0150 0151 0152 0153 0154 0155 0156 0157 0158 0159 0160 0161 0162 0

163 0164 0165 0166 0167 0168 0169 0170 0171 0172 0173 0174 0175 0176 0177 0178 0179 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189 0190 0191 0192 0193 0194 0195 0196 0197 0198 0199 0200 0201 0202 0203 0204 0205 0

206 0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0222 0223 0224 0225 0226 0227 0228 0229 0230 0231 0232 0233 0234 0235 0236 0237 0238 0239 0240 0241 0242 0243 0244 0245 0246 0247 0248 0

249 0250 0251 0252 0253 0254 0255 0256 0257 0258 0259 0260 0261 0262 0263 0264 0265 0266 0267 0268 0269 0270 0271 0272 0273 0274 0275 0276 0277 0278 0279 0280 0281 0282 0283 0284 0285 0286 0287 0288 0289 0290 0291 0

292 0293 0294 0295 0296 0297 0298 0299 0300 0301 0302 0303 0304 0305 0306 0307 0308 0309 0310 0311 0312 0313 0314 0315 0316 0317 0318 0319 0320 0321 0322 0323 0324 0325 0326 0327 0328 0329 0330 0331 0332 0333 0334 0

335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0351 0352 0353 0354 0355 0356 0357 0358 0359 0360 0361 0362 0363 0364 0365 0366 0367 0368 0369 0370 0371 0372 0373 0374 0375 0376 0377 0

378 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388 0389 0390 0391 0392 0393 0394 0395 0396 0397 0398 0399 0400 0401 0402 0403 0404 0405 0406 0407 0408 0409 0410 0411 0412 0413 0414 0415 0416 0417 0418 0419 0420 0

421 0422 0423 0424 0425 0426 0427 0428 0429 0430 0431 0432 0433 0434 0435 0436 0437 0438 0439 0440 0441 0442 0443 0444 0445 0446 0447 0448 0449 0450 0451 0452 0453 0454 0455 0456 0457 0458 0459 0460 0461 0462 0463 0

464 0465 0466 0467 0468 0469 0470 0471 0472 0473 0474 0475 0476 0477 0478 0479 0480 0481 0482 0483 0484 0485 0486 0487 0488 0489 0490 0491 0492 0493 0494 0495 0496 0497 0498 0499 0500 0501 0502 0503 0504 0505 0506 0

507 0508 0509 0510 0511 0512 0513 0514 0515 0516 0517 0518 0519 0520 0521 0522 0523 0524 0525 0526 0527 0528 0529 0530 0531 0532 0533 0534 0535 0536 0537 0538 0539 0540 0541 0542 0543 0544 0545 0546 0547 0548 0549 0

550 0551 0552 0553 0554 0555 0556 0557 0558 0559 0560 0561 0562 0563 0564 0565 0566 0567 0568 0569 0570 0571 0572 0573 0574 0575 0576 0577 0578 0579 0580 0581 0582 0583 0584 0585 0586 0587 0588 0589 0590 0591 0592 0

593 0594 0595 0596 0597 0598 0599 0600 0601 0602 0603 0604 0605 0606 0607 0608 0609 0610 0611 0612 0613 0614 0615 0616 0617 0618 0619 0620 0621 0622 0623 0624 0625 0626 0627 0628 0629 0630 0631 0632 0633 0634 0635 0

636 0637 0638 0639 0640 0641 0642 0643 0644 0645 0646 0647 0648 0649 0650 0651 0652 0653 0654 0655 0656 0657 0658 0659 0660 0661 0662 0663 0664 0665 0666 0667 0668 0669 0670 0671 0672 0673 0674 0675 0676 0677 0678 0

679 0680 0681 0682 0683 0684 0685 0686 0687 0688 0689 0690 0691 0692 0693 0694 0695 0696 0697 0698 0699 0700 0701 0702 0703 0704 0705 0706 0707 0708 0709 0710 0711 0712 0713 0714 0715 0716 0717 0718 0719 0720 0721 0

722 0723 0724 0725 0726 0727 0728 0729 0730 0731 0732 0733 0734 0735 0736 0737 0738 0739 0740 0741 0742 0743 0744 0745 0746 0747 0748 0749 0750 0751 0752 0753 0754 0755 0756 0757 0758 0759 0760 0761 0762 0763 0764 0

765 0766 0767 0768 0769 0770 0771 0772 0773 0774 0775 0776 0777 0778 0779 0780 0781 0782 0783 0784 0785 0786 0787 0788 0789 0790 0791 0792 0793 0794 0795 0796 0797 0798 0799 0800 0801 0802 0803 0804 0805 0806 0807 0

808 0809 0810 0811 0812 0813 0814 0815 0816 0817 0818 0819 0820 0821 0822 0823 0824 0825 0826 0827 0828 0829 0830 0831 0832 0833 0834 0835 0836 0837 0838 0839 0840 0841 0842 0843 0844 0845 0846 0847 0848 0849 0850 0

851 0852 0853 0854 0855 0856 0857 0858 0859 0860 0861 0862 0863 0864 0865 0866 0867 0868 0869 0870 0871 0872 0873 0874 0875 0876 0877 0878 0879 0880 0881 0882 0883 0884 0885 0886 0887 0888 0889 0890 0891 0892 0893 0

894 0895 0896 0897 0898 0899 0900 0901 0902 0903 0904 0905 0906 0907 0908 0909 0910 0911 0912 0913 0914 0915 0916 0917 0918 0919 0920 0921 0922 0923 0924 0925 0926 0927 0928 0929 0930 0931 0932 0933 0934 0935 0936 0

937 0938 0939 0940 0941 0942 0943 0944 0945 0946 0947 0948 0949 0950 0951 0952 0953 0954 0955 0956 0957 0958 0959 0960 0961 0962 0963 0964 0965 0966 0967 0968 0969 0970 0971 0972 0973 0974 0975 0976 0977 0978 0979 0

980 0981 0982 0983 0984 0985 0986 0987 0988 0989 0990 0991 0992 0993 0994 0995 0996 0997 0998 0999 01000 0

1001 0

1002 0

1003 Gross Total 14328315 1830319 16158634

Remaining local transaction total where tax is paid Seperately not covered above

Local Purchases from Non Tin holders

Gross Local Purchases Where tax is not paid seperately


TIN Period

CUSTOMER WISE DEBIT NOTE OR CREDIT NOTE Sr. No TIN of Customer

1 2 3 4 51 02 03 04 05 06 07 08 09 0

10 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 0



VAT Amount Rs.

Gross Total Rs.

31 032 033 034 035 036 037 038 039 040 041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 0

71 072 073 074 075 076 077 078 079 080 081 082 083 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 0

100 0101 0102 0103 0104 0105 0106 0107 0108 0109 0110 0

111 0112 0113 0114 0115 0116 0117 0118 0119 0120 0121 0122 0123 0124 0125 0126 0127 0128 0129 0130 0131 0132 0133 0134 0135 0136 0137 0138 0139 0140 0141 0142 0143 0144 0145 0146 0147 0148 0149 0150 0

151 0152 0153 0154 0155 0156 0157 0158 0159 0160 0161 0162 0163 0164 0165 0166 0167 0168 0169 0170 0171 0172 0173 0174 0175 0176 0177 0178 0179 0180 0181 0182 0183 0184 0185 0186 0187 0188 0189 0190 0

191 0192 0193 0194 0195 0196 0197 0198 0199 0200 0201 0202 0203 0204 0205 0206 0207 0208 0209 0210 0211 0212 0213 0214 0215 0216 0217 0218 0219 0220 0221 0222 0223 0224 0225 0226 0227 0228 0229 0230 0

231 0232 0233 0234 0235 0236 0237 0238 0239 0240 0241 0242 0243 0244 0245 0246 0247 0248 0249 0250 0251 0252 0253 0254 0255 0256 0257 0258 0259 0260 0261 0262 0263 0264 0265 0266 0267 0268 0269 0270 0

271 0272 0273 0274 0275 0276 0277 0278 0279 0280 0281 0282 0283 0284 0285 0286 0287 0288 0289 0290 0291 0292 0293 0294 0295 0296 0297 0298 0299 0300 0301 0302 0303 0304 0305 0306 0307 0308 0309 0310 0

311 0312 0313 0314 0315 0316 0317 0318 0319 0320 0321 0322 0323 0324 0325 0326 0327 0328 0329 0330 0331 0332 0333 0334 0335 0336 0337 0338 0339 0340 0341 0342 0343 0344 0345 0346 0347 0348 0349 0350 0

351 0352 0353 0354 0355 0356 0357 0358 0359 0360 0361 0362 0363 0364 0365 0366 0367 0368 0369 0370 0371 0372 0373 0374 0375 0376 0377 0378 0379 0380 0381 0382 0383 0384 0385 0386 0387 0388 0389 0390 0

391 0392 0393 0394 0395 0396 0397 0398 0399 0400 0401 0402 0403 0404 0405 0406 0407 0408 0409 0410 0411 0412 0413 0414 0415 0416 0417 0418 0419 0420 0421 0422 0423 0424 0425 0426 0427 0428 0429 0430 0

431 0432 0433 0434 0435 0436 0437 0438 0439 0440 0441 0442 0443 0444 0445 0446 0447 0448 0449 0450 0451 0452 0453 0454 0455 0456 0457 0458 0459 0460 0461 0462 0463 0464 0465 0466 0467 0468 0469 0470 0

471 0472 0473 0474 0475 0476 0477 0478 0479 0480 0481 0482 0483 0484 0485 0486 0487 0488 0489 0490 0491 0492 0493 0494 0495 0496 0497 0498 0499 0500

0

501

0

Remaining local transaction total of Debit /Credit notes where tax is collected seperately (not covered above)

Debit/Credit note in case of Local Sale to Non Tin Holders

502

0

503 Gross Total 0 0 0

Gross Local Sales of Debit/Credit notes wher tax is not collected seperately

* Note – The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in Sales price in respect of goods Sold.



TIN PeriodSUPPLIER WISE DEBIT NOTE OR CREDIT NOTE

B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately

Sr.No TIN of Supplier

1 2 3 4123456789

1011121314151617181920212223242526272829



VAT Amount Rs.

30313233343536373839404142434445464748495051525354555657585960616263646566676869

707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109

110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189

190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229

230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269

270271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309

310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346347348349

350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389

390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424425426427428429

430431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469

470471472473474475476477478479480481482483484485486487488489490491492493494495496497498499500

501

Remaining local transactions total of Debit/Credit notes Where tax is collected seperately by supplier(not covered above)

Debit/Credit note in case of Local Purchase to Non Tin Holders

502

503 Gross Total 0 0

Gross Local Purchase of Debit/Credit notes wher tax is not collected seperately

* Note – The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation in purchase price in respect of goods purchased.



SUPPLIER WISE DEBIT NOTE OR CREDIT NOTE

B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately

500000000000000000000000000000

Enter Vat amount wise Top 499 Separately in descending order and put Total of Remaining in 500th

Gross Amount Rs.

0000000000000000000000000000000000000000

000000000000000000000000000000

0

0

0

0* Note – The details in respect of Credit Notes / Debit Notes to be submitted only when there is variation

in purchase price in respect of goods purchased.


TIN Period

Enter Gross Total wise Top 199 Separately in descending order and put Total of Remaining in 200th row

Sr.No Name of Customer Gross Total Rs.

1 2 3 4 5123456789

1011121314151617181920212223242526272829

CUSTOMER WISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST ACT,1956

TIN of Customer (If Any)

Transaction Type

30313233343536373839404142434445464748495051525354555657585960616263646566676869

707172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109

110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149

150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189

190191192193194195196197198199200

201 Gross Total 0

Remaining transaction total which not Covered



Enter Gross Total wise Top 199 Separately in descending order and put Total of Remaining in 200th row

6

CUSTOMER WISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST

Major Commodity


SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956TIN Period

Enter Gross amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

Sr.No Name of supplier Transaction Type

1 2 3 4 5123456789

101112131415161718192021222324252627282930

TIN of Supplier (If Any)

Any other cost of purchase

31323334353637383940414243444546474849505152535455565758596061626364656667686970

7172737475767778798081828384858687888990919293949596979899

100101102103104105106107108109110

111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150

151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190

191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230

231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269270

271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309310

311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346347348349350

351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389390

391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424425426427428429430

431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469470

471472473474475476477478479480481482483484485486487488489490491492493494495496497498499500501502503504505506507508509510

511512513514515516517518519520521522523524525526527528529530531532533534535536537538539540541542543544545546547548549550

551552553554555556557558559560561562563564565566567568569570571572573574575576577578579580581582583584585586587588589590

591592593594595596597598599600601602603604605606607608609610611612613614615616617618619620621622623624625626627628629630

631632633634635636637638639640641642643644645646647648649650651652653654655656657658659660661662663664665666667668669670

671672673674675676677678679680681682683684685686687688689690691692693694695696697698699700701702703704705706707708709710

711712713714715716717718719720721722723724725726727728729730731732733734735736737738739740741742743744745746747748749750

751752753754755756757758759760761762763764765766767768769770771772773774775776777778779780781782783784785786787788789790

791792793794795796797798799800801802803804805806807808809810811812813814815816817818819820821822823824825826827828829830

831832833834835836837838839840841842843844845846847848849850851852853854855856857858859860861862863864865866867868869870

871872873874875876877878879880881882883884885886887888889890891892893894895896897898899900901902903904905906907908909910

911912913914915916917918919920921922923924925926927928929930931932933934935936937938939940941942943944945946947948949950

951952953954955956957958959960961962963964965966967968969970971972973974975976977978979980981982983984985986987988989990

991992993994995996997998999

1000

1001

1002 Gross Total

Remaining transaction total which not Covered

Purchases from Unregistered Dealers



SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956

Enter Gross amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

6

Gross Amount Rs.

ANNEXURE-K

Determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and Loss Account, Trial Balance/ Sales and Purchase register.

COMMISSIONER OF SALES TAX,MAHARASHTRA STATE.

Vikrikar Bhavan, Mazgaon, Mumbai-400 010

Dated: the-------------- , 2009.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

For the Form-704 appended to the Principal Rules the following Form shall be substituted, namely:-

FORM-704

(See rule 65 and sub-rule (1) and (2) of Rule 17A)

The Audit Report under the Maharashtra Value Added Tax Act, 2002.

INSTRUCTIONS

(Please read the instructions carefully before preparing the report)

Sr. No. Part Particulars

A Part-1

B Part-2 is related to general information about the dealer under audit.

C Part-3 is about the various Schedules and Annexures.

Relevant Schedules applicable, as per type of return:

No.VAT/AMD-1009/IB/Adm-6:-In exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “Principal Rules”), the Commissioner of Sales Tax, Maharashtra State hereby notifies that,-

1. This form is to be used in respect of all accounting periods starting on or after 1st April 2008.2. The Audit Report is to be submitted by all the dealers to whom the provisions of Section 61 of the MVAT Act, 2002 apply. Non-filing of Audit Report within prescribed time is an offence.

3. Only those documents which are required under the Audit report should be enclosed with this report.

4. This Audit report is divided in three parts, which are as under:-

is related to verification and certification, computation of tax liability and recommendations to the dealer.

Sr. Type of Return filed Relevant Schedule

A Form 231 Schedule I

B Form 232 Schedule II

C Form 233 Schedule III

D Form 234 Schedule IV

E Form 235 Schedule V

F Form III E (CST) Schedule VI

G Dealer filing different types of returns (as mentioned in Sr. No.1 to 5 above)

Different combinations of Schedules as applicable depending upon the types of returns filed Schedules as applicable depending upon the types of returns filed.

5. Instructions for filling information in the return(s) remain applicable for respective items of the schedules. If, while filing returns, these instructions have not been followed, it should be ensured that they are followed while preparing the audit report. In other words use schedule as is applicable.

6. Fill the applicable portion of Part 1 A ,Part 1 B and Part 1C. If Part 1 A is filled then Part 1 B and C should not be opted.In case Part 1 B is opted then Part 1 A and Part 1 C should not be opted.In case Part 1 C is opted then Part 1 A and Aprt 1 B should not be opted.If this instruction is not followed then the error message appears as "Please Check and Enter Box Nos 1(A),1(B),1(C)".

7. Negative certification, if any is to be incorporated with reasons, at Sr No a to p, in Para-3 of Part-1 and should correspond to the relevant certificate. Further, the auditor’s remarks are to be included at Para 5 of Part-1 and qualifications having the impact on the tax liability in brief, wherever applicable.

8. Tax liability under the MVAT Act,2002 and CST Act,1956 should be computed respectively in Table 2 and Table 3 of Part 1 .

9. In Table 4 of Part I is for showing amounts of Cumulative Quantum of Benefits ( CQB ) availed. This amount includes amount of CQB on account of refund claimed u/r 79(2) and under the Luxury Tax Act as per Box 10 E, 11E and 12E of Schedule IV.

10. Where dealer is required to maintain the records about the sales, purchases, Imports and Exports under Central Excise Act, 1944, the Customs Act, 1962 or under the State Excise Act in such cases the Auditor should invariably correlate the details of sales, purchases, Imports and Exports disclosed under the said Acts and disclosed under MVAT Act, 2002. Any material difference noticed should be reported at Para 5 of Part-1 accordingly.

11. The Activity Codes are generally used to classify the commodities on the lines of the economic activities. It is published by International Standard Industries Classification. The same activity codes are adopted by the National Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 Table 3. These Activity Codes are available at the Departments Web-site i.e. www.mahavat.gov.in

12. The difference between amount as per returns and amount as per Audit, gets calculated in respective Schedules which are filled by the dealer.

13. In Annexure-A ,details of amount of tax paid as per returns /chalan under MVAT Act and interest paid u/s 30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.

14. In Annexure-B , details of amount of tax paid as per returns /chalan and interest paid under section 9(2A) CST Act are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in this annexure.

15. In Annexure-C details of TDS certificates received by the dealer are to be filled.

16. In Annexure-D details of TDS certificates issued by the dealer are to be filled.

17. In Annexure-E details of purchases on which the set-off is claimed by the dealer are to be filled. The details regarding set-off on capital assets, non admissibility of set-off under Rule 54, reduction of set-off under Rule 53 etc are to be filled in this annexure.

18. In Annexure-F various financial ratios for the period under audit and other information are to be filled in. If a dealer has multi State activities, then the ratios related to gross and net profit may be given for entire business entity and other ratios should be given for within the State activities.

19. Annexure-G Details about Declarations or Certificates received under The CST Act, 1956 is to be filled . TIN of the Customer should be filled in applicable cases.20. In Annexure H details about wanting declarations in form H, in respect of local sales is to be filled.TIN of the customer should be filled in applicable cases.

21. In Annexure I details about wanting declarations under the C.S.T.Act,1956 is to be filled. TIN of the customer should be filled in all the cases.

22. The tax liability as per Annexure H and Annexure I, if any, gets reflected in figure as per Audit in row (xiv) of Table No.-2 and row (xi) of Table-3, Para-4 of Part-1.

http://www.mahavat.gov.in/

23. In Annexure-J dealer-wise information of sales and purchases during the period under Audit is to be filled. It consists of six Sections. Section 1 is for filling in the information of Customer wise sales. Section 2 is for filling in the information of Supplier wise purchases. The values in Annexure J Section 1 and Section 2 must be given after giving effect of Debit & Credit notes. Section 3 is for filling in the information of Customer wise Debit notes and Credit Notes. Section 4 is for filling in the information of Supplier wise Debit notes and Credit Notes. In Section 3 and Section 4 figures with minus sign should be used in case of credit notes and debit notes respectively. Section 5 is for filling the information of Customer wise transactions of Direct Exports and High Seas Sale under the CST Act, 1956. Section 6 is for filling in the information of Supplier wise transactions under the CST Act, 1956.

24. In Annexure-J section 5, dealerwise information is to be filled regarding Direct Export and highseas sale.25. Annexure-J section 6 is provided for details of OMS purchases. In this annexure, dealer wise and transaction type wise information is to be filled.

26. In Annexure-K determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and Loss Account, Trial Balance/ Sales and Purchase register.

27. A sheet is provided in the beginning by the name "Letter of Submission". It is provided for Dealer's statement regarding submission of the Form-704 and acceptance of Auditor's recommendations. It is to be submitted to the prescribed authority alongwith Acknowledgement of Form-704.

28. In case of Annexure after pressing the button for validation only one error appears at a time. After correcting the same next error appears. Errors in Annexure can be avoided if the rows in which information is to be filled are completely filled.

29. If the dealer has multi-state activities then Trial Balance in relation to the business Activities in Maharashtra should be attached. Wherever prescribed documents are not made available to the auditor or same are insufficient and incomplete then the tax liability is to be computed as per the provisions of law.

30. An Acknowledgment will be generated in case of successful uploading of this Audit Report. It will show the Transaction Id and Date of uploading along with some other fields. The dealer is required to submit a print of this Acknowledgment to the Deputy Commissioner, Desk Audit Cell in case of Mumbai and in case of places other than Mumbai to the Office of The Joint Commissioner of Sales Tax, VAT(ADM).

31. Unless the dealer submits signed Acknowledgment along with required attachments, on or before 10 February 2011, the audit Report even if electronically uploaded on or before 31 January 2011, shall not be deemed to be filed.

32. It is mandatory for the Auditor to visit the principal place of business and the place where major business activities are carried out before the date of furnishing of Audit Report to the dealer.

33. It is mandatory to fill Part I , Part II and the applicable Schedules and Annexure. An option is available at the top right hand corner of each Schedule to choose whether it is applicable. The option is named as "Applicable" and allows option to select "Yes or No". Dealer is mandatory to select "Yes" in case of applicable Schedule and "No" in case of non applicable Schedules . Once a dealer selects the option "No" then he shall not enter any information in the Schedules for which the option selected is "No".

34. The Annexure which are not applicable should be left blank.

35. It is mandatory to fill all the cells of Part I and Part II and Annexure F. In case any field or box is not applicable, ‘0’ (zero) in numerical fields and ‘N.A. in text fields should be entered.

36. In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if one cell in a row is filled then it is mandatory to fill all the cells in that row.

37. Wherever the words “ Please Specify” appear it is necessary to specify the description. For example, in Part I, Cells C 84, C86 of Table 2; C 106 of Table 3 and B 131,B132 of Table 5, it is necessary to mention the description if figures are filled in the corresponding cells.

38. The green and shaded fields are non enterable. The green fields have been given formulas and are auto filled.

39. If Wrong TIN is entered in the form, then it remains RED & BOLD.

40. Most of the fields of Part I are auto filled, once the Annexure and the Schedules are filled. Hence it is advised to fill form 704 in the order. First Annexure A to K then, Schedules I to VI then Part II and then Part I

41. After validating any sheet i.e after the validation button is pressed , the error sheet shows only the errors in that particular sheet. After pressing the validation button in Part I , Errors in entire form are shown .After successfully validating the Part 1, -Rem.txt file will be generated and get saved on Drive ‘C’. The dealer may upload this file after logging on to www.mahavat.gov.in under his login Id and Password for e-Services.


COMMISSIONER OF SALES TAX,MAHARASHTRA STATE.

Vikrikar Bhavan, Mazgaon, Mumbai-400 010

Dated: the-------------- , 2009.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

For the Form-704 appended to the Principal Rules the following Form shall be substituted, namely:-

FORM-704

(See rule 65 and sub-rule (1) and (2) of Rule 17A)

The Audit Report under the Maharashtra Value Added Tax Act, 2002.

INSTRUCTIONS

(Please read the instructions carefully before preparing the report)

Particulars

is related to general information about the dealer under audit.

is about the various Schedules and Annexures.

Relevant Schedules applicable, as per type of return:

No.VAT/AMD-1009/IB/Adm-6:-In exercise of the powers conferred by sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “Principal Rules”), the Commissioner of Sales Tax, Maharashtra

This form is to be used in respect of all accounting periods starting on or after 1st April 2008.The Audit Report is to be submitted by all the dealers to whom the provisions of Section 61 of the MVAT Act, 2002

Only those documents which are required under the Audit report should be enclosed with this report.

is related to verification and certification, computation of tax liability and

Relevant Schedule

Schedule I

Schedule II

Schedule III

Schedule IV

Schedule V

Schedule VI

Different combinations of Schedules as applicable depending upon the types of returns filed Schedules as applicable depending upon the types of returns filed.

5. Instructions for filling information in the return(s) remain applicable for respective items of the schedules. If, while filing returns, these instructions have not been followed, it should be ensured that they are followed while preparing the

6. Fill the applicable portion of Part 1 A ,Part 1 B and Part 1C. If Part 1 A is filled then Part 1 B and C should not be opted.In case Part 1 B is opted then Part 1 A and Part 1 C should not be opted.In case Part 1 C is opted then Part 1 A and Aprt 1 B should not be opted.If this instruction is not followed then the error message appears as "Please Check and Enter

7. Negative certification, if any is to be incorporated with reasons, at Sr No a to p, in Para-3 of Part-1 and should correspond to the relevant certificate. Further, the auditor’s remarks are to be included at Para 5 of Part-1 and qualifications having the impact on the tax liability in brief, wherever applicable.

8. Tax liability under the MVAT Act,2002 and CST Act,1956 should be computed respectively in Table 2 and Table

9. In Table 4 of Part I is for showing amounts of Cumulative Quantum of Benefits ( CQB ) availed. This amount includes amount of CQB on account of refund claimed u/r 79(2) and under the Luxury Tax Act as per Box 10 E, 11E and

10. Where dealer is required to maintain the records about the sales, purchases, Imports and Exports under Central Excise Act, 1944, the Customs Act, 1962 or under the State Excise Act in such cases the Auditor should invariably correlate the details of sales, purchases, Imports and Exports disclosed under the said Acts and disclosed under MVAT Act, 2002. Any material difference noticed should be reported at Para 5 of Part-1 accordingly.

11. The Activity Codes are generally used to classify the commodities on the lines of the economic activities. It is published by International Standard Industries Classification. The same activity codes are adopted by the National Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 Table 3. These Activity Codes are available at the Departments Web-site i.e. www.mahavat.gov.in

12. The difference between amount as per returns and amount as per Audit, gets calculated in respective Schedules

,details of amount of tax paid as per returns /chalan under MVAT Act and interest paid u/s 30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the period

, details of amount of tax paid as per returns /chalan and interest paid under section 9(2A) CST Act are to be filled. The details of Refund Adjustment Order issued and amount adjusted against the tax payable for the

details of TDS certificates received by the dealer are to be filled.

details of TDS certificates issued by the dealer are to be filled.

details of purchases on which the set-off is claimed by the dealer are to be filled. The details regarding set-off on capital assets, non admissibility of set-off under Rule 54, reduction of set-off under Rule 53 etc are to

various financial ratios for the period under audit and other information are to be filled in. If a dealer has multi State activities, then the ratios related to gross and net profit may be given for entire business entity and

Details about Declarations or Certificates received under The CST Act, 1956 is to be filled . TIN of

details about wanting declarations in form H, in respect of local sales is to be filled.TIN of the

details about wanting declarations under the C.S.T.Act,1956 is to be filled. TIN of the customer

22. The tax liability as per Annexure H and Annexure I, if any, gets reflected in figure as per Audit in row (xiv) of


dealer-wise information of sales and purchases during the period under Audit is to be filled. It is for filling in the information of Customer wise sales. Section 2 is for filling in the

and Section 2 must be given after giving is for filling in the information of Customer wise Debit notes and Credit Notes.

is for filling in the information of Supplier wise Debit notes and Credit Notes. In Section 3 and Section 4 figures respectively. Section 5 is for filling the

information of Customer wise transactions of Direct Exports and High Seas Sale under the CST Act, 1956. Section 6 is for filling in the information of Supplier wise transactions under the CST Act, 1956.

, dealerwise information is to be filled regarding Direct Export and highseas sale.is provided for details of OMS purchases. In this annexure, dealer wise and transaction type

determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and

27. A sheet is provided in the beginning by the name "Letter of Submission". It is provided for Dealer's statement regarding submission of the Form-704 and acceptance of Auditor's recommendations. It is to be submitted to the

28. In case of Annexure after pressing the button for validation only one error appears at a time. After correcting the same next error appears. Errors in Annexure can be avoided if the rows in which information is to be filled are completely

29. If the dealer has multi-state activities then Trial Balance in relation to the business Activities in Maharashtra should be attached. Wherever prescribed documents are not made available to the auditor or same are insufficient and incomplete

30. An Acknowledgment will be generated in case of successful uploading of this Audit Report. It will show the Transaction Id and Date of uploading along with some other fields. The dealer is required to submit a print of this Acknowledgment to the Deputy Commissioner, Desk Audit Cell in case of Mumbai and in case of places other than

31. Unless the dealer submits signed Acknowledgment along with required attachments, on or before 10 February 2011, the audit Report even if electronically uploaded on or before 31 January 2011, shall not be deemed to be filed.

32. It is mandatory for the Auditor to visit the principal place of business and the place where major business activities

33. It is mandatory to fill Part I , Part II and the applicable Schedules and Annexure. An option is available at the top of each Schedule to choose whether it is applicable. The option is named as "Applicable" and allows

in case of applicable Schedule and "No" in case of shall not enter any information in the Schedules

35. It is mandatory to fill all the cells of Part I and Part II and Annexure F. In case any field or box is not applicable, ‘0’

36. In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if one cell in a row is filled

37. Wherever the words “ Please Specify” appear it is necessary to specify the description. For example, in Part I, Cells C 84, C86 of Table 2; C 106 of Table 3 and B 131,B132 of Table 5, it is necessary to mention the description if figures

38. The green and shaded fields are non enterable. The green fields have been given formulas and are auto filled.

40. Most of the fields of Part I are auto filled, once the Annexure and the Schedules are filled. Hence it is advised to fill form 704 in the order.

First Annexure A to K then, Schedules I to VI then Part II and then Part I

41. After validating any sheet i.e after the validation button is pressed , the error sheet shows only the errors in that particular sheet. After pressing the validation button in Part I , Errors in entire form are shown .After successfully validating the Part 1, -Rem.txt file will be generated and get saved on Drive ‘C’. The dealer may upload this file after logging on to www.mahavat.gov.in under his login Id and Password for e-Services.


FORM-704

Documents

Transcript of FORM-704