B 2 3

G H

L M N O P FORM_233

S T U

AA AB AC Ver 1.5.0

Return-cum-chalan of tax payable by a dealer under M.V.A.T.Act, 2002 (See Rule 17, 18 and 45) M.V.A.T. TIN/R.C. No. Name of the Dealer Block No/Flat No Street/ Road 2. Personal City Information of the Location of Sales Tax dealer Officer having Jurisdiction over Principal place of Business 1 Type of Return Periodicity of Return Holding CST Separate RC Please select Return Code Eligible For 704 Name of the Premises/Building/Village Area/ Locality PIN CODE District V

4 7 8 9 10

11 12

Dealer's E-mail ID Telephone No Newly registered dealer filing (First Return) In case of cancellation of R.C. for the period ending with the date of cancellation (Last Return) No

3 Please select 14 which ever is applicable

16 18 19 21

Period Covered by Return 4

From

Date

Month

Year

To

Date

Month

Year

Execution of works contracts and ongoing 5 works Contract , Business activities including under 22 include (Please composition option select one or more box, as applicable) 23 25 6 26 Computation of Net Turnover of Sales liable to tax 27 :(Part A) 28

Leasing business

Part of the business activity under composition option (Please tick one or more box, as applicable) Retailer Restaurant , Baker Second hand motor Club, Caterer vehicles etc.

Particulars

Amount ( Rs)

a)

b)

29

c)

30

d)

31

e)

32

f)

33

g)

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:-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( (a)-(b)) 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 (c) -(d+e+f)) Less:-Net Tax amount ( Tax included in sales shown in (a) above less Tax included in (b) above) Less:-Value of Branch Transferes/ Consignment transfers within the State if the tax is to be paid by an Agent

34 35

h) i)

E j)

36

37

38 39 40 41 42 43 44 45 47 7 ( PART-B) Computation of net turnover of sales 49 liable to tax under 50 composition 51 48 52

c)

k) l) m) n) o) p) q)

F G H I J K L M N O P Q R S T U 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 Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box 6(j) Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box 6(j) Non-taxable labour and other charges / expenses for execution of works contract Amount paid by way of price for sub-contract Less:-Sales of tax-free goods specified in Schedule A Less:-Sales of taxable goods fully exempted u/s 41 and u/s. 8 other than sales under section 8(1) & covered in Box 6(j) Less:-Labour/Job work charges Less:-Other allowable deductions, if any Total:Net turnover of Sales liable to tax [g][(h+i+j+k+l+m+n+o+p)]

AA

AB

AC

Particulars
A

Amount (Rs.)

Turnover of sales (excluding taxes) under composition scheme(s) [Same as 6(d)] RETAILER Total turnover of Sales Less:-Turnover of sales of goods excluded from the Composition Scheme Less:-Allowable deductions such as Goods Return etc Balance:Net turnover of sales liable to tax under composition option [a-{b+c)] RESTAURANT, CLUB, CATERER ETC Total turnover of sales. BAKER Total turnover of sales SECOND HAND MOTOR VEHICLES DEALERS Total turnover of sales Less: Allowable reductions/ deductions Balance:Net turnover of sales, liable to tax under composition option ( a-b) Total net turnover of sales liable to tax under composition option [7(B) (d) + 7(C) (a) + 7(D) (a) + 7(E) (c)]

B a) b)

53
d)

54
C

55 56 57 58 59 60 61 62

a) D a) E a) b) c) F

0 0

63 65 66 67 68 69 70
8 ( PART-C) Computation of net turnover of sales relating to on-going works contracts liable to tax under section 96(1)(g) of the MVAT Act 2002:Reduction of setoff on corresponding purchases to shown in box 13(f)

Particulars
a) b) c) d)

Amount (Rs.) 0

Turnover of sales (excluding tax/composition) during the period [same as Box 6(e)] Less:-Turnover of sales exempted from tax Less:-Deduction u/s 6 of the Earlier Law Less:-Deduction u/s.6(A) of the Earlier Law

96(1)(g) of the MVAT Act 2002:Reduction of setoff on corresponding B C D E purchases to shown in e) box 13(f)

G H

M N O P

S T U

AA

AB

AC

71 73
9 ( PART-D)

Balance:Net turnover of sales liable to tax/ composition [a(b+c+d)]

74 Computation of net
turnover of sales 75 relating to on-going leasing contracts 76 liable to tax under sec 96(10) (f) of the 77 MVAT Act, 2002 a) b) c)

Particulars Turnover of sales (excluding taxes) Relating to On-going Leasing Contracts[same as Box 6(f)] Less: Turnover of sales exempted from tax. Balance:Net turnover of sales liable to tax (a-b)

Amount ( Rs) 0

79 10 80 Computation of 81 Sales Tax payable under the M VAT 82 Act 83 84 85 86 87 89 10A 91 11 .Computation of 92 purchases eligible for set-off 93 Rate of tax a) b) c) d) e) f) TOTAL 0 Turnover of sales liable to tax (Rs.) Tax Amount ( Rs) 0 0 0 0 0 0 0 0

Sales Tax collected in excess of the amount of tax payable.

Particulars

Amount ( Rs)

94 95 96 97 98 99 100

Total turnover of purchases including taxes, value of Branch Transfers / Consignment Transfers received and job work charges b) Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount . c) Less:-Imports(Direct imports) d) Less:-Imports (High seas purchases) e) Less:-Inter-State purchases (Excluding purchases against certificate in form 'H') e1) Less: Purchases of taxble goods (either local or Interstate) against certificate in Form'H' f) Less:-Inter-State Branch/ Consignment transfers received
a)

g) h) 101 i) 102 j) 103 k) 104 105 l) Less:-Within the State Branch / Consignment Transfers received Less:-Within the State purchases of taxable goods from unregistered 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 which are fully exempted from tax u/s 41 and u/s 8 but not covered under section 8(1) Less:-Within the State purchases of tax-free goods specified in schedule A

106 109

Less:-Other allowable reductions, if any m) Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [a-(b+c+d+e+e1+f+g+h+I +j+k +l) ]

B C D E 11A. 110 Computation of Purchase Tax 111 payable on the a) purchases effected 112 during this period b) or previous periods 113 c) 114 115 116 117 12 118 Tax Rate wise breakup of within 119 state purchase 120 from registered and unregistered 121 dealers eligible for set-off as per box 122 11(m) and 11A 123 124 125 127 13. Computation of 128 set-off claimed in this return 129 130 131 c) 132 d) 133 e) 134 f) 135 138 139 140 141 142 A. Aggregate of credit available d) e)

G H
Rate of tax

M N O P

S T U

AA

AB

AC

Turnover of Purchases liable to tax (Rs.)

Tax Amount ( Rs) 0 0 0 0 0

Total

Rate of tax a) b) c) d) e) f) TOTAL

Net Turnover of purchases (Rs.)

Tax Amount ( Rs)

a) b)

Particulars Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 12 of Less: Reduction in the amount of set_off u/r 53(1) the corresponding purchase price of (Sch C, D & E) goods) Less: Reduction in the amount of set-off u/r 53(2) of the corresponding purchase price of (Sch B) goods Less: Reduction in the amount of set-off under any other sub rule of Rule 53 Add: Adjustment to set-off claimed Short in earlier return Less: Adjustment to Excess set-off claimed in earlier return Set-off available for the period of this return [a-(b+cd+e)]

Purchase Value(Rs.) 0

Tax Amount (Rs.) 0

137 14. Computation for Tax payable along with return Particulars a) b) c) d) Set off available as per Box 13 (f) Excess credit brought forward from previous tax period Amount already paid ( Details to be entered in Box 14 E) Excess Credit if any , as per Form 234 or Form 235 , to be adjusted against the liability as per Form 233 Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act 2002 /Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act 1987 Amount ( Rs) 0

143 144

e)

e1) Amount of Tax collected at source u/s 31A

B 145 146 147

E f)

G H

M N O P

S T U

AA

AB

AC

Refund Adjustment Order No (Details to be entered in box 14F) Works Contract Tax (WCT) TDS Total available credit (a+b+c+d++e1+e+f+g) Sales Tax payable as per box 10 + Purchase Tax payable as per box 11A Adjustment on account of MVAT payable, if any, as per Return in Form 234 or 235, against the Excess credit as Adjustment on account of CST payable as per return for this period Adjustment on account of ET payable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002 / Amount of Sales Tax Collection in excess of the amount of Sales Tax payable, if any (as per Box 10 A) Interest Payable Late Fee Payable Balance: Excess credit [14A(h)-(14B(a)+14B(b)+14B(c)+ 14B(d)+ 14B(e)+14B(f))+14 B(f1)] Balance:Tax payable [(14B(a)+14B(b)+14B(c)+ 14B(d)+ 14B(e)+14B(f))+ 14 B(f1)-14A(h)] Excess credit carried forward to subsequent tax period Excess credit claimed as refund in this return ( Box(14B (g)14 C(a)) Total Amount payable as per Box 14 B(h) Amount paid along with return-cum-chalan(Details to be entered in Box 14A) Amount paid as per Revised /Fresh return Amount (Rs) Payment Date Bank Name 0 0

g)

h) B Total tax payable and 149 adjustment of CST/ET a) payable against 150 b) available credit 151 152 153 154 155 156 157 158 C Utilisation of Excess Credit as per box 14B(g) 159 161 D. Tax payable with return162 Cum-Chalan 163 166 167 168 169 170 171 172 173 174 175 176 177 178 ChalanCIN No c) d) e) f) f1) g) h) a) b) a) b) c)

0 0

0 0

165 E. Details of Amount Paid along with this return and or Amount Already Paid Branch Name

179 TOTAL 0 180 F. Details of RAO 181 RAO No Amount Adjusted( Rs) 182 183 184 185 186 187 TOTAL 0 190 191 G. The Statement contained in Box 1 to 14 are true and correct to the best of my knowledge and belief. Date Month Year 192 Date of Filing of Return 193 Name Of the Authorised Person

Date of RAO

Place Remark

B 194 195 196

G H

M N O P

S T U

Designation E_mail_id

V W X Mobile No

AA

AB

AC

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