version Audit704 V1.2.

2
Audit-704-PartI
1|
FORM - 704
2|Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
(See rule 65)
3|PART -1
4|Location of the Sales Tax office of place of business of the dealer|01-Mazgaon
5|AUDIT REPORT AND CERTIFICATION
6| Period Of Audit|FROM|20100401|TO|20110331
7|1| The audit of M/s|Deepak Samant Constructions Pvt Ltd.
8|| holder of Tax Payer Identification Number under the Maharashtra Value Added
Tax Act, 2002 (hereinafter referred to as" the MVAT Act")|27210007253V
9|| and Tax Payer Identification Number under the Central Sales Tax Act, 1956 (h
ereinafter referred to as"the CST Act" ) |27210007253C
10|| is conducted by (*) me/us (Chartered accountants/cost accountant) in pursua
nce of the section 61 of the MVAT Act .|
11|1(A) |The Tax Audit under the provisions of the Income Tax Act, 1961 was cond
ucted by (*) me/us/ M/s |S V PINGE & CO
12||Chartered Accountants. We hereby annex a copy of our/their Tax Audit Report
dated |20110930
13|a)|alongwith all the annexures to those reports and copies each of the audite
d (*) Profit And Loss Account / Income And Expenditure Account for the year ende
d on |20110331
14|b)|The audited balance sheet as at |20110331
15|1(B)|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|
16||Act. Therefore, we have obtained the Audit Report, Balance Sheet as at |
17||and the Profit and Loss Account/Income and Expenditure A/c for the financial
year ended on|
18||and the same are annexed herewith.|
19|1( C)|The dealers books of account are not audited under any statute. Therefo
re, we have obtained the Balance Sheet as at |
20||and the Profit and Loss Account/Income and Expenditure A/c for the financial
year ended on|
21||duly certified by the dealer and the same are annexed herewith.|
22||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 audit
ing principles generally accepted in India. These standards require that we plan
and perform the audit to obtain reasonable assurance about whether the sales ta
x related records and financial statements are free from material mis-statement(
s). The audit includes examining, on a test basis, evidence supporting the amoun
ts 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.
23|2(A)|I/we have verified correctness of the tax liability of the dealer in res
pect of below mentioned sales tax returns.
24|TABLE-1
25|Sr. No.|Particulars|
26|1|Dealer is required to file returns (Select appropriate Box)|Quarterly
27|2|Dealer has filed all the returns as per given periodicity.|YES
28|3|Dealer has maintained stock register.|YES
29|5|Returns verified (Please Select the appropriate box)
30|(a)(i)|Returns under the Maharashtra Value Added Tax Act, 2002 |Available
31|(ii) |Return in Form 405
|Not Applicable
32|(b)|Returns under the Central Sales Tax Act, 1956. |Not Applicable
33|(i)|The dealer has filed returns only for the period in which there is inter-S

tate sales or sales u/s. 5

34|(ii)|Since there are no interstate sales or sales u/s. 5 in other periods, th
e dealer has/has not filed returns for such periods.
35|2(B)|Subject to my/our remarks about non-compliance, shortcomings and deficie
ncies in the returns filed and tax liability computed and presented in respectiv
e schedules and Para-4 of this Part, I/We certify that,36|a)| I/We have obtained all the information and explanations, which to the bes
t of my/our knowledge and belief, were necessary for the purposes of the audit.
37|b)| I/We have read and followed the instructions for preparation of this aud
it report. Considering the nature of business of the dealer and the Form in whic
h the dealer is expected to file return(s), I/we have given the information as r
equired in Part-3 in Schedule(s) along with the applicable annexures.
38||The Schedule(s) and Annexures applicable for the dealer are |Schedule-I|Fal
se|Schedule-II|False|Schedule-III|True|Schedule-IV|False
39|||Schedule-V|False|Schedule-VI|False
40||
41|||Annexure-A|True|Annexure-B|False|Annexure-C|True|Annexure-D|False
42|||Annexure-E|True|Annexure-F|True|Annexure-G||Annexure-H|False
43|||Annexure-I|False|Annexure-J_1|True|Annexure-J_2|True|Annexure-J_3|False
44|||Annexure-J_4|False|Annexure-J_5|False|Annexure-J_6|True|Annexure-K|True
45|c)| The books of account and other sales tax related records and registers ma
intained by the dealer alongwith sales and purchase invoices as also Cash Memos
and other necessary documents are sufficient for computation the tax liability u
nder the MVAT Act and the CST Act.
46|d)|The gross turnover of sales and purchases, determined by us, includes all
the transactions of sales and purchases concluded during the period under audit.
47|e)|The adjustment to turnover of sales and or purchases is based on entries m
ade in the books of account during the period under Audit and same are supported
by necessary documents.
48|f)|The deductions claimed from the gross turnover of sales and other adjustme
nts thereto including deduction on account of goods return, adjustments on accou
nt of discounts as also debit/credit notes issued or received on account of othe
r reasons, are supported by necessary documents and are in conformity with the p
rovisions of the relevant Act.
49|g)|Considering the schedule and entry wise classification of goods sold, clas
sification of exempted sales, sales at reduced rates are correct. The tax leviab
le on sales is properly computed by applying applicable rate of tax and/or compo
sition tax.
50|h)| 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, a
djustments on account of discounts as also debit /credit notes issued or receive
d 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.
51|i)|Wherever the dealer has claimed sales against the declarations or certific
ates; except as given in Annexure-H and Annexure-I, all such declarations and ce
rtificates are produced before me. I/we have verified the same and they are in c
onformity of the provisions related thereto.
52|j)|Computation of Cumulative Quantum of Benefits (CQB), wherever applicable,
is in conformity with the provisions of the Act in this regard.
53|k)| The records related to the receipts and dispatches of goods are correct a
nd properly maintained.
54|l)|The tax invoices in respect of sales are in conformity with the provisions
of law.
55|m)| The Bank statements have been examined by *me/us and they are fully refle
cted in the books of account.
56|n)|*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 declar
ed by him as his principal place of business/and the additional place of busines
s.
57|o)|Due professional care has been exercised while auditing the business and b
ased on my observations of the business processes and practices, stock of invent
ory 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.
58|p)| I have verified that the purchases effected by the dealer in respect SEZ
Unit of the dealer are used in the said Unit.
59|3. Out of the aforesaid certificates; the following certificates are negative
for the reasons given hereunder or be read with the following information :
60|(a)|NA
61|(b)|NA
62|(c) |NA
63|(d) |NA
64|(e)|NA
65|(f)|NA
66|g)|NA
67|h)|NA
68|i)|NA
69|j)|NA
70|k)|NA
71|l)|NA
72|m)|NA
73|n)|NA
74|o)|NA
75|p)|NA
76|4|COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS
77|TABLE-2
78|UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002
79|Sr. No.|Particulars|Amount as per returns (Rs.)|Amount as determined after au
dit (Rs.)|Difference (Rs.)
80|i)|Gross Turn-Over of Sales, including taxes as well as Turn-over of Non-Sale
s Transactions like Value of Branch Transfers/ Consignment Transfers and job wor
k charges|17687596|17687596|0
81|ii)|Less:- Total allowable Deductions |842267|842267|0
82|iii)|Balance Net Turn-over liable for Tax|16845329|16845329|0
83|iv)|Tax leviable under the M.V.A.T. Act, 2002|842266|842266|0
84|v)|Excess collection under M.V.A.T. Act, 2002|0|0|0
85|vi)|Less: Credits available on account of following:
86|(a)| Set-off claimed: |152774|157545|4771
87|(b)|Amount of tax paid under MVAT Act as per ANNEXURE-A (including interest a
nd RAO)|496607|496607|0
88|(c)|Credit of tax as per tax deduction at source certificates (As per ANNEXUR
E-C).|238039|247854|9815
89|(d) | Any other (please specify)||||0
90|vii)|Total credits [(a) to (d) above)] available|887420|902006|14586
91|viii)|Add/Less:- Any other(please specify)||||0
92|ix)|Total amount payable/refundable|-45154|-59740|-14586
93|x)|Less: Total Amount of Tax Deferred |0|0|0
94|xi)|Less : Refund adjusted for payment of tax under the Central Sales Tax Act
, 1956 |0||0
95|xii)|Less: Excess Credit carried forword to subsequent tax period|||0
96|xiii)|Less : Refund already granted to dealer|||0
97||Balance Tax Payable/ Refundable|-45154|-59740|-14586
98|(i)|Add : Interest u/s 30(2)||0|0
99|(ii)|Add : Interest u/s 30 (4)|||0
100|xiv)|Total Amount Payable/ Refundable.|-45154|-59740|-14586

101|xv)|Differential tax liability for non-production of declaration/ certificat

e as per Annexure-H.||0|0
102|TABLE-3
103|UNDER CENTRAL SALES TAX ACT, 1956
104|Sr. No.|Particulars|Amount as per returns (Rs.)|Amount as determined after a
udit (Rs.)|Difference (Rs.)
105|i)|Gross Turn-Over of Sales (as per Sch. VI)|0|0|0
106|ii)|Less:- Total Deductions available|0|0|0
107|iii)|Balance Net Turn-over liable for Tax|0|0|0
108|iv)|CST leviable under the Central Sales Tax Act, 1956 subject to production
of declarations listed in Annexure-I.|0|0|0
109|v) (a)|Less: Amount of Tax Deferred |0|0|0
110|(b)|Amount of tax paid under the CST Act ANNEXURE-B (including interest and
RAO)||0|0
111|(c)|MVAT refund adjusted (if any)|0|0|0
112|vi)|Add/Less : Any other (Please specify)||||0
113|vii)|Balance of tax payable/ Refundable)|0|0|0
114|viii)(a)|Add: Interest U/s 9(2) read with Section 30(2) of MVAT Act.||0|0
115|(b)|Add: Interest U/s 9(2) read with Section 30 (4) of MVAT Act.|||0
116|ix)|Total Dues Payable /Refundable|0|0|0
117|x)|Excess Central Sales Tax Collection|0|0|0
118|xi)|Differential CST liability for want of declaration as worked out in Anne
xure-I.||0|0
119|TABLE-4
120|CUMULATIVE QUANTUM OF BENEFITS AVAILED
121|Sr. No.|Particulars|Amount as per returns (Rs.)|Amount as determined after a
udit (Rs.)|Difference (Rs.)
122|i)|Under the Maharashtra Value Added Tax Act, 2002.|0|0|0
123|ii)|Under the Central Sales Tax Act, 1956|0|0|0
124||TOTAL|0|0|0
125|TABLE-5
126| Classification of additional Dues with calculation of Tax and interest th
ereon
127|Sr. No.|Reasons for Additional Dues (Tax)|Additional Dues |
128|||VAT (Rs)|CST (Rs)
129|1|Difference in Taxable Turn-over||
130|2|Disallowance of Branch/Consignment Transfers ||
131|3|Disallowance of Inter-state sales or sales under section 6 (2) of CST Act.
||
132|4|Disallowance of High-seas Sales||
133|5|Additional Tax liability on account of Non-production of Declarations and
Certificates. ||
134|6|Computation of Tax at Wrong rate||
135|7|Excess claim of Set-off or Refund.||
136|8|Disallowance of other Non-admissible claims. (Please Specify)
137|(a) |||
138|(b) |||
139|9|TOTAL DUES PAYABLE||
140|10|Amount of interest payable (To be calculated from due date to the date of
Audit)||
141|11|TOTAL AMOUNT PAYABLE||
142|5. Qualifications or remarks having impact on the tax liability :143|(a) |
144|(b) |
145|(c) |
146|(d) |
147|(e)|
148|6. Dealer has been recommended to:149|Sr. No.|Particulars|MVAT (Rs.)|CST (Rs.)
150|i)|Pay additional tax liability of Rs.||

151|ii)|Pay back excess refund received of Rs.||

152|iii)|Claim additional refund of Rs.|59740|
153|iv)|Reduce the claim of refund of Rs.||
154|v)|Reduce tax liability of Rs.||
155|vi)|Revise closing balance of CQB of Rs.||
156|vii)|Pay interest under-section 30(2) of Rs.||
157|viii)|Pay interest under-section 30(4) of Rs. ||
158|Signature of Chartered Accountant / Cost Accountant ||Date of signing the Au
dit Report in form 704|20120130
159|Name of the Auditor|ARUN .D.KULKARNI
160|Membership Number|17728
161|Name of the Auditing Firm |
162|Registration Number of the Auditing Firm|
163|Address of the Auditor|2, Sai Darshan, Sant Janabai Road, Near Hanuman Road,
Vile-Parle (East), Mumbai - 400 057.
164|Email Id of the Auditor|vilasdeo23@gmail.com
165|Mobile and LandlineTelephone No.s of Auditor |02226169431|9869285755||
166|Enclosures:
167|1)|Statutory Audit Report and its Annexures|YES
168|2)|Tax Audit Report under the Income Tax Act, 1961|YES
169|3)|Balance Sheet and Profit & Loss Account /Income and Expenditure Account.
|YES
170|4)|In case dealer is having multi-state activities the Trial Balance for the
business activities in Maharashtra.|NO
Audit-704-PartII
1|FORM - 704
(See Rule 65)
2|Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
3|PART - 2
4|TIN|27210007253V||Period|From|20100401|To|20110331
5|GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES
6|A. | GENERAL INFORMATION
7|1)|Email Id of the Dealer.|dvsamant@gmail.com
8|2)|Mobile and Landline Telephone Nos. of the Dealer.|9821021776|2228972077
9|3)|Permanent Account Number under Income Tax Act, 1961.|AAACD3795Q
10|4)|Name of the Dealer as appearing on the Registration Certificate.|MR.DEEPAK
SAMANT
11|5)|Trade Name (If any).|M/S DEEPAK SAMANT CONSTRUCTION PVT LTD.
12|6)|Address of the Business (To be given only if there is change in the Addres
s during the period as compared with the Registration Certificate).|SULABHA 132,
ABHINAV NAGAR, BORIVALI (EAST) MUMBAI - 400 066.
13|7)|Additional place of business:- (To be given only if there is change in the
Address during the period as compared with the Registration Certificate):14||Name (If Any) Of The Aditional Place of business|Floor and Building Name|Plo
tNo,Street and Area|City|PIN Code|District And State
15|i)|M/S DEEPAK SAMANT CONSTRUCTION PVT.LTD.|A/4, GROUND FLOOR , E/3 HIGHWAY PA
RK|THAKUR COMPLEX , KANDIVALI (EAST)|MUMBAI|400101|
16|ii)||||||
17|iii)||||||
18|iv)||||||
19|v)||||||
20|vi)||||||
21|vii)||||||
22|viii)||||||
23|B.|RELATED INFORMATION UNDER OTHER ACTS
24|1|R. C. Number under P.T. Act, 1975|PT/R/1/1/34/5967
25|(2) |Date of Effect of R.C. under PT Act|19950419
26|(a)|Profession Tax Returns filed for the period under Audit|YES
27|(b)|Payments are made as per Returns (Please Select appropriate Box).|NO
28|(3) |E. C. Number under P.T. Act, 1975|PT/E/1/1/3418/622

29|(4) |Date of Effect of E.C. under PT Act|19940802

30|(5) |The Profession Tax under above E.C. has been paid for the period under Aud
it (Please Select appropriate Box)|YES
31|(6)|R. C. Number under Luxury Act, 1975|
32|(7) (a) |Returns are filed under the Luxury Tax Act, 1987 for the period under
Audit (Please Select appropriate Box).|
33|(b)|Payments are made as per Returns (Please Select appropriate Box).|
34|(8) |R.C. Number Entry Tax on Goods Act, 2002, if any. |
35|(9) |R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.|
36|(10) |Eligibility Certificate Number, if any.|
37|(11)|Entitlement Certificate Number, if any|
38|(12)|ECC Number under Central Excise Act, if any.|
39|(13)|Import Export Code given by DGFT, if any|
40|(14)|Service Tax Registration Number, if any|
41|C. |BUSINESS RELATED INFORMATION
42|(1)|Specify No of divisions or units for which separate books of account are m
aintained|
43|-2|Identity of division or unit
44||Name (If Any) Of The Division or Unit|Floor and Building Name|PlotNo,Street
and Area|City|PIN Code|District And State
45|i)||||||
46|ii)||||||
47|iii)||||||
48|iv)||||||
49|v)||||||
50|vi)||||||
51|vii)||||||
52|viii)||||||
53|ix)||||||
54|D.|Business Activity in Brief|CIVIL COSTRUCTION AND CONTRACTOR
55|E. |Commodity Dealt in (5 major commodities)|Schedule Entry
56|i)|STEEL |C 55
57|ii)|CEMENT|E
58|iii)|SAND, MATEL, BRICKS|E
59|iv)|HARDWARE|E
60|v)||
61|F.|Address of the Place of Business of the dealer where books of account are
kept|SULABHA 132, ABHINAV NAGAR, BORIVALI (EAST) MUMBAI - 400 066.
62|F.[i]|Name and version of accounting software used|TALLY
63|[ii]|Change in accounting software, if any|NA
64|G.|The major changes made during the period of review - |Short description of
change
65|(i)|Change in the method of valuation of stock|NA
66|(ii)|Changes in the accounting system|NA
67|(iii)|Change in product line|NA
68|(iv)|New business activity|NA
69|(v)|Other changes, if any [please specify]|
70|H.|Nature of business (Please Select one or more appropriate boxes, as applic
able
71||Manufacturer|False|Restaurant|False|Reseller|False|Wholesaler|False
72||Retailer|False|Bakery|False|Importer|False|Liquor Dealer|False
73||Works contractor|True|PSI Unit|False|Job worker|False|Franchisee Agent|False
74||Mandap Decorator|False|Second Hand Motor Vehicle Dealers|False|Motor Vehicle
Dealer |False||
75|| Other (Please Specify)|
76|I.|Constitution of the Business (Please Select the appropriate)|Pvt. Ltd Co.
78|J.|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 L
akhs)|
79|K.|ACTIVITY CODE

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

81||41001|CIVIL CONSTRUCTION AND CONTRACTOR|16420330|842266
82|||||
83|||||
84|||||
85|||||
86|||||
87|L.|Particulars of the Bank Account(s) maintained during the period under Audi
t
88||Name of the Bank|Branch BSR Number (Give Branch Address, if BSR Code not kno
wn)|Account Number(s)
89|1|BANK OF INDIA|BORIVALI|005120100001512
90|2|||
91|3|||
92|4|||
93|5|||
94|6|||
95|7|||
96|8|||
97|9|||
98|10|||
99|11|||
100|12|||
101|13|||
102|14|||
103|15|||
104|16|||
105|17|||
106|18|||
107|19|||
108|20|||
109|21|||
110|22|||
111|23|||
112|24|||
113|25|||
114|26|||
115|27|||
116|28|||
117|29|||
118|30|||
119|31|||
120|32|||
121|33|||
122|34|||
123|35|||
124|36|||
125|37|||
126|38|||
127|39|||
128|40|||
129|41|||
130|42|||
131|43|||
132|44|||
133|45|||
134|46|||
135|47|||
136|48|||
137|49|||

138|50|||
139|51|||
140|52|||
141|53|||
142|54|||
143|55|||
144|56|||
145|57|||
146|58|||
147|59|||
148|60|||
149|61|||
150|62|||
151|63|||
152|64|||
153|65|||
154|66|||
155|67|||
156|68|||
157|69|||
158|70|||
159|71|||
160|72|||
161|73|||
162|74|||
163|75|||
164|76|||
165|77|||
166|78|||
167|79|||
168|80|||
169|81|||
170|82|||
171|83|||
172|84|||
173|85|||
174|86|||
175|87|||
176|88|||
177|89|||
178|90|||
179|91|||
180|92|||
181|93|||
182|94|||
183|95|||
184|96|||
185|97|||
186|98|||
187|99|||
188|100|||
Audit-704-SCHIII
1|AUDIT REPORT
2|PART-3
SCHEDULE-III |Applicable|YES
3|TIN|27210007253V|PERIOD|20100401|TO|20110331
4|PART-A: - 1) Computation of Net Turnover of Sales liable to tax:
5|Sr. No.|Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
6|1|2|3|4|5
7|a)|Gross turnover of sales including, taxes as well as turnover of non sales t
ransactions like value of Branch Transfer, Consignment Transfers, job work charg

es etc|17687596|17687596|0
8|b)|Less: - Turn-Over of Sales (including taxes thereon) including inter-state
Consignments and Branch Transfers Covered under Schedule I, II, IV or V |||0
9|c)|Balance:- Turn-Over Considered under this Schedule (a-b)|17687596|17687596|
0
10|d)|Less:-Value of Goods Return (inclusive of tax), including reduction of sal
es price on account of rate difference and discount.|||0
11|e) |Balance: -Turnover of sales including, taxes as well as turnover of non s
ales transactions like value of Branch Transfer, Consignment Transfers, job work
charges etc [(c)-(d)]|17687596|17687596|0
12|f)|Less:-Turnover of sales under composition scheme(s), other than Works Cont
racts under composition option (Computation of turnover of sales liable to tax t
o be shown in Part B) |||0
13|g)|Less:-Turnover of sales (excluding taxes) relating to on-going works contr
acts (Computation of turnover of sales liable to tax to be shown in Part C) ||
|0
14|h)|Less:-Turnover of sales (excluding taxes) relating to on-going leasing con
tracts (Computation of turnover of sales liable to tax to be shown in Part D)|||
0
15|i)|Balance:- Net turnover of sales including, taxes, as well as turnover of n
on sales transactions like Branch Transfers / Consignment Transfers and job work
s charges, etc [ (e)
(f+g+h)]|17687596|17687596|0
16|j)|Less:-Net Tax amount (Tax included in sales shown in (a) above less Tax in
cluded in (b) above)|842267|842267|0
17|k) |Less:-Value of Branch Transfers/ Consignment Transfers within the State i
f the tax is to be paid by the Agent. |||0
18|l)|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/ Consig
nment transfers outside the State (Schedule-VI)|||0
19|m)|Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under
section 8(1) and covered in Box 1(l)|||0
20|n)|Less:-Non-taxable Labour and other charges / expenses for Execution of Wor
ks Contract |||0
21|o)|Less:-Amount paid by way of price for sub-contract |||0
22|p)|Less:-Sales of tax-free goods specified in Schedule A |||0
23|q)|Less:- Labour/Job work charges|||0
24|r)|Other allowable reductions / deductions, if any (Please specify)||||0
25|s)|Total:- Net Turnover of Sales Liable to tax [(i) - (j+k+l+m+ n+o+p+q+r)]
|16845329|16845329|0
26|PART-B :-2)Computation of Net Turnover of Sales liable to tax under Compositi
on:
27|Sr. No.|Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
28|1|2|3|4|5
29|A)|Turnover of sales (excluding taxes) under composition scheme(s) [Same as 1
(f)]|0|0|0
30|B)|RETAILER|||
31|a)|Total Turnover of Sales |||0
32|b)|Less:-Turnover of sales of goods excluded from the Composition Scheme |||0
33|c)|Less:-Allowable deductions such as Goods Return etc. |||0
34|d)|Balance: Net turnover of sales liable to tax under composition option [ (a
) (b+c)]|0|0|0
35|C)|RESTAURANT , CLUB, CATERER ETC.
36|a)|Total turnover of sales |||0
37|D)|BAKER|||
38|a)|Total turnover of sales|||0
39|E)|SECOND HAND MOTOR VEHICLES DEALER |||
40|a) |Total turnover of sales|||0
41|b)|Less: Allowable reductions / deductions |||0
42|c) |Balance: Net turnover of sales liable to tax under composition option (a
b)|0|0|0

43|F)|Total net turnover of sales liable to tax under composition option [2(B)(d
)+2(C ) (a)+2(D)(a)+2(E)(c )] |0|0|0
44|PART-C
45|3) |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 o
n corresponding purchases to be shown in Box 1 (g)
46||Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
47|1|2|3|4|5
48|a)|Turnover of sales (excluding tax / composition) during the period [Same as
Box 1(g)] |0|0|0
49|b)|Less:-Turnover of sales exempted from tax |||0
50|c)|Less:-Deductions u/s 6 of the Earlier Law |||0
51|d)|Less:-Deductions u/s 6(A) of the Earlier Law |||0
52|e) |Balance: Net turnover of sales liable to tax / composition [(a)] [ (b+c+d)
]|0|0|0
53|PART-D
54|4)|Computation of net turnover of sales relating to on-going leasing contract
s liable to tax under Section 96(1) (f) of the MVAT Act, 2002:
55||Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
56|1|2|3|4|5
57|a)|Turnover of sales (excluding taxes) Relating to On-going Leasing Contract
[same as Box 1(h)] |0|0|0
58|b)|Less: Turnover of sales exempted from tax |||0
59|c) |Balance: Net turnover of sales liable to tax (a b) |0|0|0
60|5)|Computation of tax payable under the MVAT Act
61|S.No|Rate of Tax |As per Returns||As per Audit||Difference (Rs.)
62||(%)|Turnover of sales liable to tax|Tax Amount (Rs.)|Turnover of sales liabl
e to tax|Tax Amount (Rs.)|
63|a)|5|16845329|842266|16845329|842266|0
64|b)|||0||0|0
65|c)|||0||0|0
66|d)|||0||0|0
67|e)|||0||0|0
68|f)|||0||0|0
69|g)|||0||0|0
70|h)|||0||0|0
71|i)|||0||0|0
72|j)|||0||0|0
73||TOTAL |16845329|842266|16845329|842266|0
74|Sno|Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
75|5A)|Sales Tax collected in Excess of the Amount Tax payable |||0
76|6)|Computation of Purchases Eligible for Set-off
77|Sno|Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
78|1|2|3|4|5
79|a)|Total Turn-Over of Purchases including taxes, value of Branch Transfers /
consignment transfers received and Labour/ job work charges.|5227657|5227657|0
80|b)|Less:- Turn-Over of Purchases Covered under Schedule I, II, IV or V |||0
81|c)|Balance:- Turn-Over of Purchases Considered under this Schedule (a-b)|5227
657|5227657|0
82|d)|Less:-Value of Goods Return (inclusive of tax), including reduction of pur
chase price on account of rate difference and discount.|||0
83|e)|Less:-Imports (Direct imports)|||0
84|f)|Less:-Imports (High seas purchases) |||0
85|g)|Less:-Inter-State purchases|64733|64733|0
86|h)|Less:-Inter-State Branch Transfers/ Consignment Transfers received|||0
87|i)|Less:-Within the State Branch Transfers / Consignment Transfers received w
here tax is to be paid by an Agent|||0
88|j)|Less:-Within the State purchases of taxable goods from un-registered deale
rs|||0
89|k)|Less:-Purchases of the taxable goods from registered dealers under MVAT Ac

t, 2002 and which are not eligible for set-off|3060684|206113|-2854571

90|l)|Less:-Within the State purchases of taxable goods which are fully exempted
from tax u/s 8 but not covered under section 8(1)|||0
91|m)|Less:- Within the State purchases of tax-free goods specified in Schedule
A|||0
92|n)|Less:-Other allowable deductions /reductions, if any. (Please Specify)||||
0
93|o)|Balance: Within the State purchases of taxable goods from registered deale
rs eligible for set-off
(c)
(d+e+f+g+h+i+ j+k+l+m+n)
|2102240|49
56811|2854571
94|7)|Tax rate wise break-up of Purchases from registered dealers eligible for s
et-off as per Box 6(o) above
95|S.No|Rate of Tax|As per Returns||As per Audit||Difference (Rs.)
96||(%)|Net Turnover of Purchases Eligible for Set Off (Rs.)|Tax Amount (Rs.)|Net
Turnover of Purchases Eligible for Set Off (Rs.)|Tax Amount (Rs.)|
97|a)|12.5|1685740|210387|1685740|210387|0
98|b)|5|196298|9815|1184167|59208|49393
99|c)|4|0|0|1744772|72537|72537
100|d)||||||0
101|e)||||||0
102|f)||||||0
103|g)||||||0
104|h)||||||0
105|i)||||||0
106|j)||||||0
107|TOTAL||1882038|220202|4614679|342132|121930
108|8)|Computation of set-off claim
109|S.NO|Particulars|As per Returns||As per Audit||Difference in Tax Amount (Rs.
)
110|||Purchase Value Rs.|Tax Amount|Purchase Value Rs.|Tax Amount|
111|a)|Within the State purchases of taxable goods from registered dealers eligi
ble for set-off as per Box 7 above|1882038|220202|4614679|342132|121930
112|b)|Less: - Reduction in the amount of set off u/r 53 (1) of the correspondin
g purchase price of (Schedule B, C, D & E) the goods|||||0
113||Less: - Reduction in the amount of set off u/r 53 (2) of the of the corresp
onding purchase price of (Schedule B, C, D & E) the goods|||||0
114|c)|Less: - Reduction in the amount of set off under any other Sub-rule of ru
le 53||67428|4614679|184587|117159
115|d)|Amount of Set-off available (a) (c+b)|1882038|152774|0|157545|4771
116|9) |Computation of Tax Payable
117|SNO|Particulars|As per Return (Rs.)|As per Audit (Rs.)|Difference (Rs.)
118|1|2|3|4|5
119|9A)|Aggregate of credit available |||
120|a)|Set off available as per Box 8 (d)|152774|157545|4771
121|b)|Amount already paid (Details As Per ANNEXURE-A)|496607|496607|0
122|c)|Excess Credit if any, as per Schedule I, II, IV, or V to be adjusted agai
nst the liability as per this Schedule|||0
123|d)|Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local
Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987|||0
124|e)|Amount Credited as per Refund adjustment order (Details As Per ANNEXURE-A
)|||0
125|f)|Any other (Please Specify)|As per Annexure C (TDS) Taxes paid by labour c
ontractor form 407 408|238039|247854|9815
126|g) |Total Available Credit (a+b+c+d+e+f)|887420|902006|14586
127|B)|Sales tax payable and adjustment of CST / ET payable against available cr
edit
128|1|2|3|4|5
129|a)|Sales Tax Payable as per Box 5|842266|842266|0
130|b)|Excess Credit as per this Schedule adjusted on account of M.VAT payable,
if any, as per Schedule I, II, IV or V|||0

131|c)|Adjustment on account of CST payable as per Schedule VI for the period un

der Audit|||0
132|d)|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|||0
133|e)|Excess credit carried forward to subsequent tax period|||0
134|f)|Amount of Sales Tax Collected in Excess of the amount of Sales Tax payabl
e, if any (As per Box 5A)|0|0|0
135|g)|Interest Payable under Section 30 (2)|||0
136|h)|Total Amount.(a+b+c+d+e+f+g)|842266|842266|0
137|9C)|Tax payable or Amount of Refund Available
138|a) |Total Amount payable as per Box 9B(g)|842266|842266|0
139|b)|Aggregate of Credit Available as per Box 9A(g)|887420|902006|14586
140|c)|Total Amount Payable (a-b)|0|0|0
141|d)|Total Amount Refundable (b-a)|45154|59740|14586
Audit-704-ANXA-PAY
1|ANNEXURE-A
2||TIN|27210007253V|Period|20100401|To|20110331
3|Details of the Amount Paid along with returns and or Chalan corresponding to S
chedule I/II/III/IV/V under MVAT Act, 2002.
4|Enter Top 99 Separately in descending order and put Total of Remaining in 100
th row
5|Sr. No.|Period|Original Return Due Date of Payment|Type of return (Original or
Revised)|Date of filing|Amount of tax paid|Date of payment|Amount of interest
on delayed payment|Amount of interest paid
6||From|To|||||||
7|1|20100401|20100630|20100721|Revised||63836|20100603|0|0
8|2|20100701|20100930|20101021|Revised||53498|20100811|0|0
9|3|20100701|20100930|20101021|Revised||156017|20101002|0|0
10|4|20100701|20100930|20101021|Revised||74078|20101020|0|0
11|5|20101001|20101231|20110121|Revised||149178|20110108|0|0
105|99|Total of Remaining Payments||||||||
106||TOTAL|||||496607||0|0
Audit-704-ANXA-RAO
107|Details of RAO
108|Enter value wise Top 14 Separately and put Total of Remaining in15th row
109|Sr. No. |RAO No.|Amount Adjusted (Rs.)|Date of RAO
124|15|Total of Remaining RAOs||
125||TOTAL|0|
Audit-704-ANXB-PAY
1|ANNEXURE-B
2||TIN|27210007253V|Period|20100401|To|20110331
3|Details of the Amount Paid along with returns and or Chalan corresponding to S
chedule VI ForCST Act,1956
4|Enter Top 49 Separately in descending order and put Total of Remaining in 50th
row
5|Sr. No.|Period|Original Return Due Date of Payment|Type of return (Original or
Revised)|Amount of tax paid|Date of payment|Amount of interest on delayed paym
ent|Amount of interest paid
6||From|To||||||
56|50|Total of remaining payments||||||||
57||TOTAL|||||0||0|0
Audit-704-ANXB-RAO
58|Details of RAO
59|Enter Value wise Top 14 Separately and put Total of Remaining in15th row
60|Sr. No. |RAO No.|Amount Adjusted (Rs.)|Date of RAO
75|15|Total of Remaining RAOs||
76||TOTAL|0|
Audit-704-ANXC-TDS
1|ANNEXURE C
2|TIN|27210007253V|Period|20100401|To|20110331

3|Enter value wise Top 99 Separately and put Total of Remaining in 100th row
4|Details of Tax Deducted at Source (TDS) certificates received corresponding t
o item (vi) (c ) of Table No.-2 of Part-1.
5|Sr. No.|Name of the employer deducting the tax | Address of the employer deduc
ting the tax|TIN No. of the employer, if any|Date of Certificate.|Amount of TDS
as per certificate.
6|1|MUMBAI INTERNATIONAL AIRPORT PVT LTD|TERMINAL IB C S I AIRPORT MUMBAI 99|272
10007253V|20100630|42558
7|2|MUMBAI INTERNATIONAL AIRPORT PVT LTD|TERMINAL IB C S I AIRPORT MUMBAI 99|272
10007253V|20100930|104011
8|3|MUMBAI INTERNATIONAL AIRPORT PVT LTD|TERMINAL IB C S I AIRPORT MUMBAI 99|272
10007253V|20101125|49385
9|4|MUMBAI INTERNATIONAL AIRPORT PVT LTD|TERMINAL IB C S I AIRPORT MUMBAI 99|272
10007253V|20101225|42085
10|5|LOK PRATIK CONSTRUCTION|TAXES PD ON SUB CONTRA|27450626854V|20110331|6034
11|6|VISHWA INCORPORATION|TAXES PD ON SUB CONTRA|27200608513V|20110331|3781
105|100|Total of remaining TDS Certs Received||||
106||Total||||247854
Audit-704-ANXD-TDS
1|ANNEXURE-D
2|TIN|27210007253V||Period|20100401|To|20110331
3|Details of Tax Deducted at Source (TDS) certificates issued.
4|Enter value wise Top 499 Separately and put Total of Remaining in 500th row
5|Sr. No.|Name of the dealer|TIN if any|Turnover on which TDS made|Amount of tax
to be deducted. (Rs)|Amount of tax deducted (Rs)|Interest payable if any|Amount
paid (Rs.)
505|500|Total of remaining TDS Certs issued||||||
506||TOTAL||0|0|0|0|0
Audit-704-ANXE-SETOFFI
1|ANNEXURE-E
2|TIN|27210007253V|Period20100401To20110331
3|Computation Of Set-Off Claim On The Basis Of Tax Paid Purchases Effected From
Registered Dealers.
4|SECTION-1:-Total tax paid purchases effected from the Local Supplier during th
e period under Audit (including Capital assets)
5|Sr. No.|Particulars/ Tax Rate (%)|Quantity (in case of petrolium products ) in
Litres|Net Purchase Value|Tax Amount|Total paid|Gross Total (d+e)
6|||||||
7|a|b|c|d|e|f|g
8|1|12.5|0|1685740|210387|210387|1896127
9|2|5|0|1184168|59208|59208|1243376
10|3|4|0|1744772|72537|72537|1817309
17||Total|0|4614680|342132|342132|4956812
Audit-704-ANXE-SETOFFII
18|SECTION-2:-Details of Tax paid purchases on which Set-off is not admissible U
/R 54 (Out of Section-1)
19|Sr. No.|Sub Rule under which the set-off is not admissible|Particulars|Net Pu
rchase Value|Tax Amount|Gross Total (d+e)
20||||||
21|a|b|c|d|e|f
36||Total||0|0|0
Audit-704-ANXE-SETOFFIII
37|SECTION-3:-Details of Tax paid purchases of Capital Assets on which full setoff is available (Out of Section-1)
38|Sr. No.| Tax Rate (%)|Net Purchase Value|Tax Amount|Gross Total (c+d)
39|||||
40|a|b|c|d|e
50||Total|0|0|0
Audit-704-ANXE-SETOFFIV
51|SECTION-4:-Details of Tax paid purchases on which set-off is admissible after

reduction under rule 53.

52|Sr. No.|Sub Rule under which the set-off is Reduced|Particulars|Net Purchases
value|Tax|Total (d+e)|Reduction|Tax amount eligible for set-off (e-g)
53|a|b|c|d|e|f|g|h
54|1|53(1)|Fuel|||0||0
55|2|53(2)|Tax Free goods|||0||0
56|3|53(3)|Branch Transfer|||0||0
57|4|53(4)|WC Composition|4614680|184587|4799267|184587|0
58|5|53(5)|Business Discontinued|||0||0
59|6|53(6)(a)|Restaurent Not corresponding Purchase|||0||0
60|7|53(6)(b)|Sales Less than 50 % of Gross Receipts|||0||0
61|8|53(7)|Liquor MRP|||0||0
62|9|53(7)(A)|Office eqipment,furniture or fixtures|||0||0
63|10|53(7)(B)|Generation,Transmission or Distribution of Electricity|||0||0
64|11|53(10)|Processing of textiles|||0||0
70||Total||4614680|184587|4799267|184587|0
Audit-704-ANXE-SETOFFV
71|SECTION-5:-Details of Total Tax paid purchases Effected from Registered Deale
rs on which Full Set-off is calculated and allowed as per Rule 52.
72|Sr. No.|Particulars/ Tax Rate (%)|Net Purchase Value|Tax Amount|Gross Total (
c+d)
73|||||
74|a|b|c|d|e
84||Total|0|0|0
Audit-704-ANXE-SETOFFVI
85|SECTION-6:-Amount of Total Set-off Available to Dealer
86|Sr. No.|Particulars|Amount of Set-off claimed by the dealer in Return|Set-off
determined by auditor|Difference (d-c)
87|a|b|c|d|e
88|1|Gross Input Tax||342132|342132
89|2|Setoff(ITC) Not Admissible||0|0
90|3|Reduction in Set-off(ITC)||184587|184587
91|4|Balance Available Set-off(ITC)||157545|157545
F704_ANNEXURE_REMARKS
98|
99|
Audit-704-ANXF
1|ANNEXURE-F
2|TIN|27210007253V|Period2010040120110331
3|Financial Ratios for the year under audit and other information.
4|(a) As per Profit & Loss A/c
5|S.No|Particulars|Current Year|Previous Year
6|1|Gross Profit to Gross Sales|72|53
7|2|Net Profit before tax to Gross Sales|0.52|0.03
8|(b) Information to be furnished in relation to the sales effected within/from
Maharashtra|||
9|S.No|Particulars (To be reported as determined by the Auditor)|Current Year|Pr
evious Year
10|1|Ratio Net Local Sales in Maharashtra State to Total Sales (Rs) (excluding t
ax under VAT & CST Acts.)|1|1
11|2|Ratio of Inter-State Stock Transfer from Maharashtra State to Total Sales (
Rs.)|0|0
12|3|Ratio of Non Sales (e.g. Job work, Labour charges, etc) receipts to Total S
ales (Rs.)|0|0
13|4|Ratio of inter-State stock transfer to Net Local Sales from row 1 |0|0
14|5|Ratio of Net Local Sales of taxable goods to net sales from row 1|1|1
15|6|Ratio of net Local Sales of tax-free goods to net sales from row 1|0|0
16|7|Percentage of net inter-State sales excluding Export to net sales from row
1|0|0
17|8|Ratio of Export sales to net sales from row 1|0|0

18|9|Ratio of Gross Turn Over of Sales to Gross receipts|1|1

19|10|Ratio of set-off claimed to net sales from row 1|0.0049|0.05
20|11|Ratio of Gross Tax (MVAT & CST) to turnover of net sales from row 1|0.0512
|0.02
21|12|Ratio of Closing stock of finished goods to Net Sales from row 1|0|0
22|13|Out of Maharastra Purchases Which are Capitalised|0|0
24|B)Other Information:
25|1|Opening stock of Raw Material (in Maharashtra) Rs.|0|0
26|2|Opening stock of WIP (in Maharashtra) Rs.|1650130|939456
27|3|Opening stock of Finished Goods (in Maharashtra) Rs.|0|0
28|4|Opening stock of Packing Material (in Maharashtra) Rs.|0|0
29|5|Opening stock of Stores & Spares (in Maharashtra) Rs.|0|0
30|6|Closing stock of Raw Material (in Maharashtra) Rs.|0|0
31|7|Closing stock of WIP (in Maharashtra) Rs.|3586665|133129
32|8|Closing stock of Finished Goods (in Maharashtra) Rs.|0|0
33|9|Closing stock of Packing Material (in Maharashtra) Rs.|0|0
34|10|Closing stock of Stores & Spares (in Maharashtra) Rs.|0|0
35|11|Sale of Fixed Assets Rs.|0|0
36|12|Gross Receipt as defined in MVAT Rule 53(6). Rs.|16420330|29144925
37|13|Turnover Of Sales As per Profit And Loss Account|16420330|20951380
38|14|Turnover Of Purchases As per Profit And Loss Account|4875480|66151113
39|15|Total of nonsales income |0|0
Audit-704-ANXG
1|ANNEXURE-G
2|TIN|27210007253V|||Period|20100401|To|20110331
3|Enter Declaration wise Top 999 separately in descending order and put Total o
f Remaining in 1000th row
4|Details of Declarations or Certificates received
5|Sr. No.|Name of the Dealer who has issued Declarations or Certificates| TIN /
RC No|Declaration or Certificate type|Issuing State|Declaration No|Gross amoun
t as per invoice,covered by declaration (Net of goods returned) (Rs.)|Amount for
which declaration received (Rs.)
6|1|2|3|4|5|6|7|8
1006|1000|Remaining transaction total||||||
1007||Total|||||0|0
Audit-704-ANXH
1|ANNEXURE-H
2|TIN|27210007253V||Period|20100401|To|20110331
3|Enter taxable amount wise Top 199 separately in descending order and put Tota
l of Remaining in 200th row
4|Details of Declarations or Certificates (in local Form-H) not received
5|Sr. No.|Name of the Dealer who has not issued Declarations or Certificates| TI
N, if Applicable|Invoice No.|Date of Invoice|Taxable amount (Rs.) (Net)|Rate of
tax applicable (Local Rate) | Tax liability (Rs.)
6|1|2|3|4|5|6|7|8
206|200|Remaining transaction total||||||
207||Total||||0||0
Audit-704-ANXI
1|ANNEXURE-I
2|TIN|27210007253V|Period|20100401|To|20110331|
3|Enter taxable amount wise Top 999 Separately in descending order and put Tota
l of Remaining in 1000th row
4|Declarations or Certificates not received Under Central Sales Tax Act, 1956. (
other than local Form-H)
5|Sr. No.|Name of the Dealer who has not issued Declarations or Certificates|CST
TIN If any|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 *%)|Differential tax liability (Rs.) (Col. 1
0-Col. 8)
6|1|2|3|4|5|6|7|8|9|10|11

1006|1000|Remaining transaction total|||||||||0

1007||Total|||||0|0||0|0
Audit-704-ANXJ-SECI
1|ANNEXURE J
2|(Section 1)
3|TIN |27210007253V|Period|20100401|20110331
4|CUSTOMER-WISE VAT SALES
5|Enter Vat amount wise Top 999 Separately in descending order and put Total of
Remaining in 1000th row
6|Sr.No|TIN of Customer |Net Taxable Amount Rs.| VAT Amount
Rs.|Gr
oss Total
Rs.
7|1|2|3|4|5
1007|1000|Remaining local transaction total where tax is collected seperately no
t covered above|||0
1008|1001|Local sale to Non Tin holders|16420330|842267|17262597
1009|1002|Gross Local Sales Where tax is not collected seperately|||0
1010|1003|Gross Total|16420330|842267|17262597
Audit-704-ANXJ-SECII
1|ANNEXURE J
2|(Section 2)
3|TIN|27210007253V|Period|20100401|20110331
4|Enter Vat amount wise Top 999 Separately in descending order and put Total of
Remaining in 1000th row
5|SUPPLIERS WISE VAT PURCHASES
6|Sr.No|TIN of Supplier |Net Taxable Amount Rs.| VAT Amount
Rs.|Gr
oss Total
Rs.
7|1|2|3|4|5
8|1|27140013257V|6467|323|6790
9|2|27510169369V|1663|83|1746
10|3|27940055594V|14095|705|14800
11|4|27130041732V|46756|5844|52600
12|5|27540152426V|55592|2780|58372
13|6|27020185789V|43200|1728|44928
14|7|27960211462V|58656|2346|61002
15|8|27710299627V|198120|24765|222885
16|9|27130041732V|46756|5844|52600
17|10|27530377908V|6043|755|6798
18|11|27640378090V|390|49|439
19|12|27020185789V|44280|1771|46051
20|13|27540152426V|23471|1174|24645
21|14|27960211462V|114608|5730|120338
22|15|27130041732V|46756|5844|52600
23|16|27020185789V|44649|1786|46435
24|17|27130041732V|46756|5844|52600
25|18|27960211462V|40481|2024|42505
26|19|27460237345V|19404|776|20180
27|20|27020531788V|32491|1299|33790
28|21|27570050511V|12595|630|13225
29|22|27570249458V|1131|119|1250
30|23|27460237345V|13782|551|14333
31|24|27460237345V|2846|114|2960
32|25|27960211462V|24384|1219|25603
33|26|27720087628V|139725|6986|146711
34|27|27540152426V|7833|392|8225
35|28|27570050511V|12400|620|13020
36|29|27020185789V|80253|3210|83463
37|30|27460237345V|11684|467|12151
38|31|27020531788V|16080|643|16723
39|32|27570050511V|7440|372|7812
40|33|27540152426V|5512|276|5788

41|34|27600085851V|25986|1299|27285
42|35|27460237345V|23691|947|24638
43|36|27460237345V|9840|550|10390
44|37|27720325763V|177107|7084|184191
45|38|27570050511V|3100|155|3255
46|39|27720325763V|151655|6066|157721
47|40|27720325763V|13795|552|14347
48|41|27020185789V|65016|2601|67617
49|42|27020185789V|9288|372|9660
50|43|27460237345V|15732|889|16621
51|44|27470328180V|10783|539|11322
52|45|27140013257V|3996|199|4195
53|46|27460237345V|45591|2292|47883
54|47|27710299627V|157480|19685|177165
55|48|27460237345V|8400|492|8892
56|49|27020531788V|27810|1112|28922
57|50|27020531788V|2220|89|2309
58|51|27470328180V|11907|595|12502
59|52|27470328180V|32643|1632|34275
60|53|27460237345V|9379|375|9754
61|54|27140013257V|4132|207|4339
62|55|27470328180V|2674|134|2808
63|56|27610556344V|10800|1350|12150
64|57|27530377908V|6360|795|7155
65|58|27530377908V|2573|322|2895
66|59|27460237345V|14597|584|15181
67|60|27720325763V|214883|8595|223478
68|61|27720325763V|203103|8124|211227
69|62|27600085851V|4060|203|4263
70|63|27460237345V|40183|1607|41790
71|64|27980263346V|79895|9986|89881
72|65|27140013257V|2395|96|2491
73|66|27600085851V|31691|1584|33275
74|67|27460237345V|11123|601|11724
75|68|27460237345V|6020|417|6437
76|69|27460237345V|5772|336|6108
77|70|27460237345V|1687|151|1838
78|71|27460237345V|20898|1200|22098
79|72|27600085851V|4500|225|4725
80|73|27800392067V|3950|198|4148
81|74|27020185789V|5510|396|5906
82|75|27600085851V|25437|1272|26709
83|76|27480676744V|165022|20628|185650
84|77|27480676744V|158000|19750|177750
85|78|27500118886V|295238|14762|310000
86|79|27470328180V|16011|801|16812
87|80|27460237345V|23241|930|24171
88|81|27460237345V|6677|267|6944
89|82|27460237345V|1770|70|1840
90|83|27460237345V|12465|499|12964
91|84|27460237345V|14669|588|15257
92|85|27600085851V|31964|1598|33562
93|86|27460237345V|3172|127|3299
94|87|27020185789V|4070|253|4323
95|88|27460237345V|2248|90|2338
96|89|27460237345V|11911|476|12387
97|90|27470328180V|34609|1730|36339
98|91|27600085851V|13000|650|13650
99|92|27460237345V|14018|561|14579
100|93|27460237345V|6157|246|6403

101|94|27940080135V|8450|1056|9506
102|95|27020531788V|6990|280|7270
103|96|27020185789V|8930|671|9601
104|97|27600085851V|4000|200|4200
105|98|27120251791V|2007|236|2243
106|99|27460237345V|930|37|967
107|100|27470328180V|23178|1159|24337
108|101|27530377908V|14031|1754|15785
109|102|27550783648V|59562|7445|67007
110|103|27220001476V|13000|650|13650
111|104|27470328180V|5020|251|5271
112|105|27540048636V|3360|420|3780
113|106|27940055594V|14095|705|14800
114|107|27220001476V|70000|8750|78750
115|108|27600085851V|7640|382|8022
116|109|27220001476V|3650|182|3832
117|110|27220001476V|56000|7000|63000
118|111|27600085851V|4000|200|4200
119|112|27980263346V|19652|2456|22108
120|113|27940055594V|5638|282|5920
121|114|27570050511V|4710|235|4945
122|115|27220001476V|51408|6426|57834
123|116|27460237345V|5839|233|6072
124|117|27600085851V|9440|472|9912
125|118|27940055594V|5638|282|5920
126|119|27600085851V|9900|495|10395
127|120|27220001476V|33365|4171|37536
128|121|27600085851V|12200|610|12810
129|122|27980263346V|115958|14495|130453
130|123|27600085851V|30100|1505|31605
131|124|27270023128V|26965|3371|30336
132|125|27280022977V|55640|6955|62595
133|126|27280022977V|49136|6142|55278
134|127|27860574588V|56271|6721|62992
135|128|27530377908V|6356|794|7150
136|129|27860574588V|13455|1682|15137
137|130|27600085851V|17427|871|18298
138|131|27540048636V|64148|8018|72166
139|132|27540048636V|8270|1034|9304
140|133|27430276792V|30894|1236|32130
141|134|27130041732V|51600|0|51600
142|135|27130041732V|24900|0|24900
143|136|27570050511V|700|0|700
144|137|27020185789V|0|2898|2898
1007|1000|Remaining local transaction total where tax is paid Seperately not cov
ered above|||0
1008|1001|Local Purchases from Non Tin holders|52023|2366|54389
1009|1002|Gross Local Purchases Where tax is not paid seperately|||0
1010|1003|Gross Total|4614679|342131|4956810
Audit-704-ANXJ-SECIII
1|ANNEXURE J
2|(Section 3)
3|TIN |27210007253V|Period|20100401|20110331
4|Enter Vat amount wise Top 499 Separately in descending order and put Total of
Remaining in 500th row
5|CUSTOMER WISE DEBIT NOTE OR CREDIT NOTE
6|Sr. No|TIN of Customer|Net Taxable Amount Rs.| VAT Amount
R
s.|Gross Total
Rs.
7|1|2|3|4|5
507|500|Remaining local transaction total of Debit /Credit notes where tax is c

ollected seperately (not covered above)|||0

508|501|Debit/Credit note in case of Local Sale to Non Tin Holders|||0
509|502|Gross Local Sales of Debit/Credit notes wher tax is not collected sepera
tely|||0
510|503|Gross Total|0|0|0
Audit-704-ANXJ-SECIV
1|ANNEXURE J
2|(Section 4)
3|TIN |27210007253V|Period|20100401|20110331
4|SUPPLIER WISE DEBIT NOTE OR CREDIT NOTE
5|Enter Vat amount wise Top 499 Separately in descending order and put Total o
f Remaining in 500th row
6|B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged
separately
7|Sr.No|TIN of Supplier|Net Taxable Amount Rs. |VAT Amount
Rs
.|Gross Amount
Rs.
8|1|2|3|4|5
508|500|Remaining local transactions total of Debit/Credit notes Where tax is c
ollected seperately by supplier(not covered above)|||0
509|501|Debit/Credit note in case of Local Purchase to Non Tin Holders|||0
510|502|Gross Local Purchase of Debit/Credit notes wher tax is not collected sep
erately|||0
511|503|Gross Total|0|0|0
Audit-704-ANXJ-SECV
1|ANNEXURE J
2|(Section 5)
3|TIN |27210007253V|Period|20100401|20110331
4|CUSTOMER WISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST ACT,
1956
5|Enter Gross Total wise Top 199 Separately in descending order and put Total o
f Remaining in 200th row
6|Sr.No|Name of Customer|TIN of Customer (If Any)|Transaction Type|Gross Total R
s.|Major
Commodity
7|1|2|3|4|5|6
207|200|Remaining transaction total which not Covered||||
208|201|Gross Total|||0|
Audit-704-ANXJ-SECVI
1|ANNEXURE J
2|(Section 6)
3|SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956
4|TIN |27210007253V|Period|20100401|20110331
5|Enter Gross amount wise Top 999 Separately in descending order and put Total
of Remaining in 1000th row
6|Sr.No|Name of supplier|TIN of Supplier (If Any)|Transaction Type|Any other cos
t of purchase|Gross Amount
Rs.
7|1|2|3|4|5|6
8|1|MAA DURGA STONE SUPPLIER|8153001747C|OMS Purchase|0|32508
9|2|YATISH ENTERPRISE|8213002587C|OMS Purchase|0|32225
1007|1000|Remaining transaction total which not Covered||||
1008|1001|Purchases from Unregistered Dealers||||
1009|1002|Gross Total||||64733
Audit-704-ANXK
5|GTO Of Sales As Per Return|17687596||||
6|Less Taxes WCST (VAT)|842267||||
7|Less Material Supplied from employer|425000||||
8|Figure As Per P/L A/c|16420329||||
9||||||
10|Purchase|||||
11|Purchase as per Return|5227657||||
12|Less OMS Purchase|64733||||

13|RD Purchases|5162924||||
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||||||
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||||||
75||||||
76||||||
77||||||
Audit-704-LETTER_SUBMISSION
1|Statement of Submissin of Audit Report in Form-704
2| I,
|DEEPAK SAMANT|Director
3|of M/s-|Deepak Samant Constructions Pvt Ltd.
4|holder of TIN |27210007253V|hereby certify that the accounts
5|of M/s-|Deepak Samant Constructions Pvt Ltd.
6|holder of TIN |27210007253V|, have been duly audited for the
7|period|20100401|To|20110331|by|ARUN .D.KULKARNI
8|of firm||under the provisions of section 61 of
9|Maharashtra Value Added Tax Act, 2002 and have received audit report in Form-7
04 certified by
10|ARUN .D.KULKARNI|of the firm |
11|Acceptance of Auditor's Recommendations by the dealer :
12|Sr No|Particulars|VAT (Rs)|CST (Rs)|Dealer's Acceptance|Accepted Amount|
13||||||VAT (Rs)|CST (Rs)
14|i)|Pay additional tax liability of Rs.|0|0|Accepted||
15|ii)|Pay back excess refund received of Rs.|0|0|Accepted||
16|iii)|Claim additional refund of Rs.|59740|0|Accepted||
17|iv)|Reduce the claim of refund of Rs.|0|0|Accepted||
18|v)|Reduce tax liability of Rs.|0|0|Accepted||
19|vi)|Revise closing balance of CQB of Rs.|0|0|Accepted||
20|vii)|Pay interest under-section 30(2) of Rs.|0|0|Accepted||
21|viii)|Pay interest under-section 30(4) of Rs. |0|0|Accepted||
22|Reasons for Non acceptance :