FORM 231

Return-cum-challan of tax payable by a dealer under M.V.A.T. Act, 2

1
MVAT 0V
R C No
2 Personal Name Of the Dealer
Information
Address Block / Flat 0

Street Road 0

City District
Location Of Sale Tax Office having
Jurisdiction over Place of business
3 Typ of Return ( Tick Appropriate) Original √
Peridicity of Return ( Tick appropriate) Monthly
√
Newly Rgistered dealer filing First return

In case of cancelation of RC - for the period ending with the date of cancellation
4 Period Covered by return Date
From 01

5)Computat Pariculars
ion of net a) Gross turnover of sales including taxes as well as turnover of non sales transaction
turnover of consignmwent
b) Less : Value of transfers , job (work
goods return charges
inclusive etc.including reduction of sales price on a
of tax),
sales liable
to tax c) Less : Net Tax amount ( Tax included in sales shown in (a) above less tax included i
d) Less : Value of branch transferes / consignment transfers within the State
e) Sales u/s 8(1) i.e interstate sales including centrale sales taxes,sales in the coures
Turnover of export sales u/s 5(1) and 5(3) transfers/consignment
of the CST Act 1956 transfers
includedoutside
in Box the
(e) st
Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Bo
f) Less-Sales of taxes-free goods specified in Schedule A
g) Less-Sales of taxable goods fully exempted u/s. exempted u/s 8 other than sales un
h) Less : - Labour / Job work Charges
i) Less-Other allowable deductions if any
j) Net turnover of sales liable to tax [a] -[(b+c+d+e+f

6. Rate of Tax Turnover of sales liable

Computatio a) 12.50% 3401035
n of tax
b) 4% 6543156
payable
under the c)
MVAT Act d)
e)
f)
Total 9944191
6A Sales tax collected in excess of the amount tax p

7) Particulares
Computatio a) Total turnover of purchases including taxes, value of branch transfer /consignment tr
n of charges
b) Less-Value of Goods Return (inclusive of tax),including reduction of purchase price o
purchases
eligible for c) Less -Import (High seas purchases)
set-off d) Less- Imports (Direct)
e) Less-Inter-State purchases
f) Less-Inter-State Branch Transfers,consignment transfers received
g) Less-Within the state Branch Transfers consignment transfers received
h) Less-Within the state purchases of taxable goods from un-registered dealers
i) Less- purchases of taxable goods from registered dealers under MVAT Act,and whic
j) Less-within the state perchase of the taxable goods which are fully exempted from ta
k) 8(1)
Less- within the State purchases of tax-free goods specified in schedule A
l) Less-Other allowable deductions deductions if any.
m) Balance: Within the state purchases of taxable goods from registered dealers eligiab
(b+c+d+e+f+g+h+i+j+k+l)]
8. Tax rate Rate of Tax Net Turnover of Purcha
wise breakup
a) 12.50%
of purchases
from b) 4% 8,405,211.00
registered c) 20%
dealesr
eligible for d)
set off as per e)
box 7 (m)
Total

9) Particulares
Computatio a) Within the purchase of taxable goods from registered dealers eligiable for set-off as p
n of set-off
b) Less-Reduction in the amount of set off u/r 53(1) of the corresponding purchases pris
refund
C,D & E ) goodsin the amount of set off u/r 53(2) of the corresponding purchase pris
Less-Reduction
claimed in
this return c) B,C,D& E) goodsin the amount of set off under any other sub rule of Rule 53
Less-Reduction
d) Add: Adjustment on account of set off claimed short in eariler return
e) Less: Adjustment on account of excess set off claimed in earlier return
f) Set-off available for the period of this return [a]-[(b+c-d+e)]
10. Computation for tax payable along with return
Particulares
a) Set off available as per Box 9(f)
A. Aggreagate b) Excess credit brought forward from previous return
of credit
available for c) Amount already paid ( details to be entered in Box 10E) Paid on 21.04.07
the covered d) Excess credit if any as per form No 234 to be adjusted against liability as per Form 2
under this
return e) Adjustment of ET paid under Maharashatra Tax on Entry of Goods into Local Areas A
f) Refund adjustment order No.(Details to be entered in Box 10 F)
 available for
the covered
under this
return

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

a) Sales tax payable as per Box 6

B. Sales tax
payable and b) Adjustment of MVAT payable if any as per Form No 234 againts the excess credit as
Adjustment c). Adjustment towards CST payable as per return for this period
of CST/ ET
d). Adjustment towards ET payable under Maharashtra Tax on Entry of Goods into Loc
payable
against e) Interest Payable
Available f) Balance:Excess credit [10A(g)] - [10B(a)+10B(b)+10B(c)+10B(d)+10B(e)]if 10A (g)
Credit
g) Balance:Amount payble including Tax and Intreset [10B(a)+10B(b)+10B(c)+10B(d)+1
C. Utilisation of
excess credit a) Excess credit carried forward to subsequent return
claimed in Box b) Excess credit claimed as refund as per this return [Box10 B(f)-Box 10 C(a)]
10B (f)
D. Tax payable
a) Total Amount payble as per Box 10B(g)
with return- b) Amount paid along with return-cum-chalan
cum-challan
c) Amount paid as per Revised / Fresh Return

E. Details of amount already paid

Challan / CIN No. Amount (Rs. ) Date Of Payment
-

Total
F. Details of RAO
RAO NO Amount Adjusted (Rs)

Total

The statement contained in this return in box 1 to 10 are true to the best of my knowlwdge and belief
Date of filing of Return Date Month
Name of the Authorised Person
Designation 0
E Mail-id - Phone No

For Bank / Treasury use .

Challan / CIN No. Date of Entry
Space for Bank's / Treasury's Stamp Treasury Acco
Space for Bank's / Treasury's Stamp Treasury Acco
FORM 231
ler under M.V.A.T. Act, 2002 ( see Rule 17,18 and 45)
Holding CST RC Please
Tick
√ Separate
Return Code

Name of the Premise /

Building / Village

Area / Locality 0

Pin Code
E-mail id of the dealer
Telephone No.
Fresh Revised

Quarterly Six Monthly

First Return ( Tick if applicable) √

ellation Last Return ( Tick if Applicable)
Month Year Date Month Year
To 30

Pariculars Amount Rs
r of non sales transaction like value of ,value of branch transfers /
duction of sales price on account of rate diffrence and discount
above less tax included in (b) above ) 686,855.00
within the State 373,620.00
taxes,sales in the coures of imports,exports and value of Branch
ent
1956transfers
includedoutside
in Box the
(e) state 3830128
ST Act 1956 included in Box (e)
s specified in Schedule A of MVAT Act 4015110
d u/s 8 other than sales under section 8(1) and covered in Box 5(e) 14357
ur / Job work Charges
wable deductions if any
ble to tax [a] -[(b+c+d+e+f+g+h+i)]

Turnover of sales liable to tax Rs. Tax Amount Rs.

3401035
6543156 261,726

9944191 686,855 -
xcess of the amount tax payable

articulares Amount (Rs.)

h transfer /consignment transfers received and Labour /job work 29,491,686
uction of purchase price on account of rate difference and discount. 25,411
0
2818406

eceived 0
ers received 373620
registered dealers 72363
under MVAT Act,and which are not eligible for set-off
are fully exempted from tax u/s 8 but not covered under section 264081
d in schedule A

registered dealers eligiable for set-off [a] - 13,573,663

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

8,405,211.00 336,208.00

12,700,539 873,124 -

Purchase Value Rs. Tax Amount Rs.

ers eligiable for set-off as per Box 8
responding purchases prise of (Sch
rresponding purchase prise of the (sch
b rule of Rule 53 603,600 18,108
ler return
arlier return
855,016

articulares Amount Rs.

855,016

Paid on 21.04.07
ainst liability as per Form 231 Nil
f Goods into Local Areas Act 2002 Nil
10 F) Nil
 855,016

ayable as per Box 6 686,855

gaints the excess credit as per From 231. Nil
od Nil
n Entry of Goods into Local Areas Act, 2002 Nil
Nil
+10B(d)+10B(e)]if 10A (g) is more than 168,161
+10B(b)+10B(c)+10B(d)+10B(e)]-[10A(g)]if 10A(g) is less than Nil
Nil
B(f)-Box 10 C(a)] Nil
Nil
Nil
Nil

e Of Payment Bank Name Branch Name

nt Adjusted (Rs) Date OF RAO

dge and belief

Year Place Aurangabad

0
Signature of Tax Payer or Authorised Signatory

Date Month Year

Treasury Accountant / Treasury Officer / Agent / Manager's Signature
Treasury Accountant / Treasury Officer / Agent / Manager's Signature
 -

13,573,663