Form 704

Statement of Submissin of Audit Report in Form-704 I, of M/sholder of TIN hereby certify that the accounts of M/sholder of TIN , have
been duly audited for the period To by of 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 : Dealer's Acceptance Accepted Amount VAT (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. Reasons for Non acceptance : 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Sr No
Particulars
VAT (Rs)
CST (Rs)
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 : Seal Signature with Name and Designation
Enclosures : 1. Balance Sheet and Profit & Loss Account / Income and Expenditure Account and Statutary Audit Report 2. 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.
unts the
ons of section 61 of
Accepted Amount CST (Rs)
ebsite
ing to the Form-704 recommendations by the
tera Confidential Part I
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A 1
FORM - 704 Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002. (See rule 65) PART -1 Location of the Sales Tax office of place of business of the dealer AUDIT REPORT AND CERTIFICATION Period Of Audit The audit of M/s FROM TO
Version 1.2.1
2 3 4 5 6
1
8
holder of Tax Payer Identification Number under the Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as" the MVAT Act") and Tax Payer Identification Number under the Central Sales Tax Act, 1956 (hereinafter referred to as"the CST Act" ) is conducted by (*) me/us (Chartered accountants/cost accountant) in pursuance of the section 61 of the MVAT Act . The Tax Audit under the provisions of the Income Tax Act, 1961 was conducted by (*) me/us/ M/s
9 10
11
1(A) Chartered Accountants. We hereby annex a copy of our/their Tax Audit Report dated 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 audited balance sheet as at 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
12
a)
13 14
b)
15 16
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
17 18
19
and the same are annexed herewith. The dealers books of account are not audited under any statute. Therefore, we have obtained the Balance Sheet as at 1( C) and the Profit and Loss Account/Income and Expenditure A/c for the financial year ended on
20 21
duly certified by the dealer and the same are annexed herewith. Maintenance of books of accounts, sales tax related records and preparation of financial statements are the responsibilities of the entitys 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 misstatement(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. 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. 1 Particulars Dealer is required to file returns (Select appropriate Box) Dealer has filed all the returns as per given periodicity. Dealer has maintained stock register. Returns verified (Please Select the appropriate box) 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 Since there are no interstate sales or sales u/s. 5 in other periods, the dealer has/has not filed returns for such periods.
22 23 24 25
26
2
27 28 29 30 31 32 33
3 5 (ii) (b) (i) (ii)
(a)(i) Returns under the Maharashtra Value Added Tax Act, 2002
34
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2(B)
35
a)
36
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. Schedule-I Schedule-V FALSE FALSE FALSE FALSE FALSE FALSE Schedule-II Schedule-VI Annexure-B Annexure-F FALSE Schedule-III FALSE FALSE Annexure-C FALSE Annexure-G FALSE Annexure-D Annexure-H FALSE FALSE FALSE Schedule-IV FALSE
37 38 39 40 41 42 43 44
b) The Schedule(s) and Annexures Annexure-A applicable for the dealer are Annexure-E Annexure-I Annexure-J_4 c)
Annexure-J_1 FALSE Annexure-J_2 FALSE Annexure-J_3 FALSE Annexure-J_5 FALSE Annexure-J_6 FALSE Annexure-K
45
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. The records related to the receipts and dispatches of goods are correct and properly maintained. The tax invoices in respect of sales are in conformity with the provisions of law. The Bank statements have been examined by *me/us and they are fully reflected in the books of account. *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. I have verified that the purchases effected by the dealer in respect SEZ Unit of the dealer are used in the said Unit.
d)
46
e)
47
f)
48
g)
49
h)
50
i)
51
j)
52 53 54 55
k) l) m) n)
56
o)
57 58
p)
59
3. Out of the aforesaid certificates; the following certificates are negative for the reasons given hereunder or be read with the following information :
(a)
60
(b)
61
(c)
62
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(d)
63
(e)
64
(f)
65
g)
66
h)
67
i)
68
j)
69
k)
70
l)
71
m)
72
n)
73
o)
74
p)
75
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A 76 77 78
COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS TABLE-2 UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002 Amount as determined after audit (Rs.) 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Sr. No.
79
Particulars Gross Turn-Over of Sales, including taxes as well as Turnover of Non-Sales Transactions like Value of Branch Transfers/ Consignment Transfers and job work charges Less:- Total allowable Deductions Balance Net Turn-over liable for Tax Tax leviable under the M.V.A.T. Act, 2002 Excess collection under M.V.A.T. Act, 2002 Less: Credits available on account of following: Set-off claimed: 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). Any other (please specify) Total credits [(a) to (d) above)] available Add/Less:- Any other(please specify) Total amount payable/refundable Less: Total Amount of Tax Deferred Less : Refund adjusted for payment of tax under the Central Sales Tax Act, 1956 Less: Excess Credit carried forword to subsequent tax period Less : Refund already granted to dealer Balance Tax Payable/ Refundable Add : Interest u/s 30(2) Add : Interest u/s 30 (4) Total Amount Payable/ Refundable. Differential tax liability for non-production of declaration/ certificate as per Annexure-H.
Amount as per returns (Rs.)
Difference (Rs.)
i)
80 81 82 83 84 85 86
0 0 0 0 0 0 0 0
ii) iii) iv) v) vi) (a) (b)
87
(c)
88
(d)
89 90
0 0 0 0 0
vii) viii)
91 92 93
ix) x) xi)
0 0 0
0 0
0 0 0 0 0 0 0 0 0 0
94
xii)
95 96 97 98 99 100
xiii) (i) (ii) xiv) xv)
0 0
0 0
101 102 103
TABLE-3 UNDER CENTRAL SALES TAX ACT, 1956 Sr. No. Particulars Gross Turn-Over of Sales (as per Sch. VI) Less:- Total Deductions available Balance Net Turn-over liable for Tax CST leviable under the Central Sales Tax Act, 1956 subject to production of declarations listed in Annexure-I. Amount as per returns (Rs.) 0 0 0 0 0 Amount as determined after audit (Rs.) 0 0 0 0 0 0 0 0 Difference (Rs.) 0 0 0 0 0 0 0 0
104 105 106 107
i) ii) iii) iv)
108 109
110 111
v) (a) Less: Amount of Tax Deferred Amount of tax paid under the CST Act ANNEXURE-B (b) (including interest and RAO) (c) MVAT refund adjusted (if any) vi) Add/Less : Any other (Please specify) Balance of tax payable/ Refundable)
112 113
vii)
0 0
0 0 0
viii)(a) Add: Interest U/s 9(2) read with Section 30(2) of MVAT Act.
114 115 116 117
(b) ix) x) xi)
Add: Interest U/s 9(2) read with Section 30 (4) of MVAT Act. Total Dues Payable /Refundable Excess Central Sales Tax Collection Differential CST liability for want of declaration as worked out in Annexure-I. 0 0 0 0 0
0 0 0
118
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A 119 120
TABLE-4 CUMULATIVE QUANTUM OF BENEFITS AVAILED Sr. No. Particulars Under the Maharashtra Value Added Tax Act, 2002. Under the Central Sales Tax Act, 1956 TOTAL TABLE-5 Classification of additional Dues with calculation of Tax and interest thereon Sr. No. 1 2 3 Reasons for Additional Dues (Tax) Difference in Taxable Turn-over Disallowance of Branch/Consignment Transfers Disallowance of Inter-state sales or sales under section 6 (2) of CST Act. Disallowance of High-seas Sales Additional Tax liability on account of Non-production of Declarations and Certificates. Computation of Tax at Wrong rate Excess claim of Set-off or Refund. Disallowance of other Non-admissible claims. (Please Specify) Additional Dues VAT (Rs) CST (Rs) Amount as per returns (Rs.) 0 0 0 Amount as determined after audit (Rs.) 0 0 0 Difference (Rs.) 0 0 0
121 122 123 124 125 126 127 128 129 130
i) ii)
131 132
4 5 6 7 8 (a)
133 134 135 136
137
(b)
138 139
9 10
TOTAL DUES PAYABLE Amount of interest payable (To be calculated from due date to the date of Audit) TOTAL AMOUNT PAYABLE
140
11
141 142
5. Qualifications or remarks having impact on the tax liability :(a)
143
(b)
144
(c)
145
(d)
146
(e)
147 148 149 150 151 152 153 154 155 156 157
6. Dealer has been recommended to:Sr. No. i) ii) iii) iv) v) vi) vii) viii) Particulars Pay additional tax liability of Rs. Pay back excess refund received of Rs. Claim additional refund of Rs. Reduce the claim of refund of Rs. Reduce tax liability of Rs. Revise closing balance of CQB of Rs. Pay interest under-section 30(2) of Rs. Pay interest under-section 30(4) of Rs. MVAT (Rs.) CST (Rs.)
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Signature of Chartered Accountant / Cost Accountant

158 159 160 161 162
Date of signing the Audit Report in form 704
Name of the Auditor Membership Number Name of the Auditing Firm Registration Number of the Auditing Firm Address of the Auditor
163 164
Email Id of the Auditor Mobile and LandlineTelephone No.s of Auditor Enclosures: 1) 2) 3) 4) Statutory Audit Report and its Annexures Tax Audit Report under the Income Tax Act, 1961 Balance Sheet and Profit & Loss Account /Income and Expenditure Account. In case dealer is having multi-state activities the Trial Balance for the business activities in Maharashtra.
165 166 167 168 169
170 171 172 173 174 175
Validate and Generate
TeraSoftware Confidential part II
10
Audit 704
1 2 3 4 5 6 7 8 9
FORM - 704 (See Rule 65) Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002. PART - 2 TIN A. 1) 2) 3) 4) 5) Email Id of the Dealer. Mobile and Landline Telephone Nos. of the Dealer. Permanent Account Number under Income Tax Act, 1961. Name of the Dealer as appearing on the Registration Certificate. Trade Name (If any). 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):Floor and Name (If Any) Of The Aditional Place of business Building Name PlotNo,Street and Area City PIN Code District And State Period From To GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES GENERAL INFORMATION
10
11
6)
12
7)
13
14
i)
15
ii)
16
iii)
17
iv)
18
v)
19
11
Audit 704
vi)
20
vii)
21
viii)
22 23 24 25 26 27 28 29
B. 1 (2) (a) R. C. Number under P.T. Act, 1975 Date of Effect of R.C. under PT Act
RELATED INFORMATION UNDER OTHER ACTS
Profession Tax Returns filed for the period under Audit
(b) Payments are made as per Returns (Please Select appropriate Box). (3) E. C. Number under P.T. Act, 1975 (4) (5) Date of Effect of E.C. under PT Act The Profession Tax under above E.C. has been paid for the period under Audit (Please Select appropriate Box) R. C. Number under Luxury Act, 1975
30 31
(6)
32 33 34 35 36 37 38 39 40
(7) Returns are filed under the Luxury Tax Act, 1987 for the period under Audit (a) (Please Select appropriate Box). (b) Payments are made as per Returns (Please Select appropriate Box). (8) R.C. Number Entry Tax on Goods Act, 2002, if any. (9) R.C. Number under Sugarcane Purchase Tax Act, 1962, if any. (10) 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
12
Audit 704
A 41 42 43
C. (1)
BUSINESS RELATED INFORMATION Specify No of divisions or units for which separate books of account are maintained Name (If Any) Of The Division or Unit Floor and Building Name
(2) Identity of division or unit PlotNo,Street and Area City PIN Code District And State
44
i)
45
ii)
46
iii)
47
iv)
48
v)
49
vi)
50
vii)
51
viii)
52
13
Audit 704
ix)
53 54 55 56 57 58 59 60
D.
Business Activity in Brief Schedule Entry
E. Commodity Dealt in (5 major commodities) i) ii) iii) iv) v)
F.
61 62 63 64 65 66 67
Address of the Place of Business of the dealer where books of account are kept
F.[i] Name and version of accounting software used [ii] Change in accounting software, if any G. (i) The major changes made during the period of review Change in the method of valuation of stock Short description of change
(ii) Changes in the accounting system (iii) Change in product line
(iv) New business activity

68
(v)
69
Other changes, if any [please specify]
14
Audit 704
A 70
Nature of business (Please Select one or more appropriate boxes, as applicable Manufacturer Retailer FALSE Restaurant FALSE Bakery FALSE PSI Unit FALSE Second Hand Motor Vehicle Dealers FALSE Reseller FALSE Importer FALSE Job worker FALSE FALSE FALSE Wholesaler FALSE Liquor Dealer Franchisee Agent FALSE FALSE
71
72
H. Works contractor Mandap Decorator
73
FALSE Motor Vehicle Dealer FALSE
74 75
Other (Please Specify) I. J. Constitution of the Business (Please Select the appropriate) 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) ACTIVITY CODE Activity Code Activity Description Turn-over (Rs.) Tax Proprietor
76
78 79
80
81
82
K.
83
84
85
86 87
L. Name of the Bank 1 2 3 4 5 6 7 8 9 10 11 12 13
Particulars of the Bank Account(s) maintained during the period under Audit Branch BSR Number (Give Branch Address, if BSR Code not known) Account Number(s)
88
89
90
91
92
93
94
95
96
97
98
99
100
101
15
Audit 704
102
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
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
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126
127
128
129
130
131
132
16
Audit 704
133
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
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
17
Audit 704
164
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
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188 189 190 191 192 193 194
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AUDIT REPORT PART-3

2
SCHEDULE-I PERIOD
Applicable TO
TIN
3 4 5 6 7
1) Computation of Net Turn-Over of Sales liable to tax Particulars 1 2 a) Gross Turn-Over of Sales, including taxes as well as Turn-over of NonSales Transactions like Value of Branch Transfers/ Consignment Transfers and job work charges b) Less: - Turn-Over of Sales (including taxes thereon) including inter-State Consignment Transfers and Branch Transfers Covered under Schedule II, III, IV or V c) Balance:- Turn-Over Considered under this Schedule (a-b) d) Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on account of rate difference and discount. e) Less:-Net Tax amount (Tax included in sales shown in (a) above less Tax included in (b) and (d) above) f) Less:-Value of Branch Transfers/ Consignment Transfers within the State if tax is to be paid by an Agent. g) 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) h) Less:-Sales of tax-free goods specified in Schedule A" of MVAT Act i) Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and covered in Box 1(g) above. j) Less:- Job work Charges or Labour charges. k) Less:-Other allowable deductions, if any (Please specify)
As per return (Rs.) 3
As per Audit (Rs.) 4
9 10
11
12
13
14 15
16 17
18 19 20
l) Balance: - Net Turn-Over of Sales liable to tax (c) - (d+e+f+g+h+i+j+k) 2) Computation of tax payable under the MVAT Act Sno Rate of Tax % As per Returns Turn-Over of Sales liable to tax (Rs.) 3 Tax Amount (Rs.)
0 As per Audit Turn-Over of Sales liable to tax (Rs.) 5 0 0 0 0 0 0 0 0 0 0 0 Tax Amount (Rs.) 6
21
22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
1 a) b) c) d) e) f) g) h) i) j) TOTAL
0 As per Returns As per Audit
0 0 0 0 0 0 0 0 0 0 0
2A) Sales Tax collected in Excess of the Amount Tax payable
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3) Computation of Purchases Eligible for Set-off Particulars a) Total Turn-Over of Purchases including taxes, value of Branch Transfers / consignment transfers received and Labour/ job work charges. b) Less:- Turn-Over of Purchases Covered under Schedule II, III, IV or V
38
As per Returns (Rs.)
As per Audit(Rs.)
39 40 41
c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) d) Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount. e) Less:-Imports (Direct imports) f) Less:-Imports (High seas purchases) g) Less:-Inter-State purchases h) Less:-Inter-State Branch Transfers/ Consignment Transfers received i) Less:-Within the State Branch Transfers / Consignment Transfers received where tax is to be paid by an Agent
42 43 44 45 46
47
48
j) Less:-Within the State purchases of taxable goods from un-registered dealers k) Less:-Purchases of the taxable goods from registered dealers under MVAT Act, 2002 and which are not eligible for set-off 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) m) Less:-Within the State purchases of tax-free goods specified in Schedule A" n) Less:-Other allowable deductions /reductions, if any. (Please Specify) o) 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) 0 0
49
50
51
52
53 54 55
4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 3(o) above Rate of Tax % As per Returns As per Audit Net Turn-Over of Purchases Eligible for Set -Off (Rs.) Tax Amount (Rs.) Net Turn-Over of Purchases Eligible for Set Off (Rs.) 5 Tax Amount (Rs.)
56 57 58 59 60 61 62 63 64 65 66 67 68 69
1 a) b) c) d) e) f) g) h) i) j)
0 TOTAL 5) Computation of Set-off claimed for the period under audit S no Particulars As per Return Purchase Value Rs. Tax Amount
0 As per Audit Purchase Value Rs. Tax Amount
70
71
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72
73
a) Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 4 above b) 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 c) Less: - Reduction in the amount of Set-off under any other Sub-rule of 53 d) Amount of Set-off available (a) (c+b) 6) Computation of Tax Payable Sno Particulars
74
75
76 77
78 79 80 81 82
As per Return (Rs.) 3 0
As per Audit (Rs.) 4 0
6A) 1 a) b) c)
83
Aggregate of credit available for the period covered covered under audit 2 Set off available as per Box 5 (d) Amount already paid (Details as Per ANNEXURE-A) Excess Credit if any, as per Schedule II, III, IV, or V to be adjusted against the liability as per this Schedule
84
85
d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987 e) Amount Credited as per Refund adjustment order (Details As Per ANNEXURE-A)) f) Any other (Please Specify)
86 87 88 89 90
g) 6B) a) b) c)
Total Available Credit (a+b+c+d+e+f) Sales tax payable and adjustment of CST / ET payable against available credit Sales Tax Payable as per Box 2 Interest Payable under Section 30 (2) Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule II, III, IV or V
0 0
0 0
91
92
d) Adjustment on account of CST payable as per Schedule VI for the period under Audit e) 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
93
f) Excess credit carried forward to subsequent tax period

94
95 96 97 98 99 100 101
g) Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any, As per Box 2A Total Amount 6C) Tax payable or Amount of Refund Available 1 2 a) Total Amount payable as per Box 6B(g) b) Aggregate of Credit Available as per Box 6A(g) c) Total Amount Payable (a-b)
0 0 3 0 0 0 4
0 0
0 0 0
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d) Total Amount Refundable (b-a)
Validate Schedule1
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2 3 4 5 6 7
Difference (Rs.) 5 0
0
9 10
0 0
11
0
12
0
13
14 15
0 0
16 17
0 0
18 19 20
0 Difference in Tax Amount
21
22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
7 0 0 0 0 0 0 0 0 0 0 0 Difference (Rs.) 0
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Difference(Rs.)
38
0
39
0
40 41
0 0
42 43 44 45 46
0 0 0 0 0
47
0
48
0
49
0
50
0
51
52
0
53 54 55
ove
Difference in Tax amount
56 57 58 59 60 61 62 63 64 65 66 67 68 69
7 0 0 0 0 0 0 0 0 0 0 0 Difference in Tax amount
70
71 5:48 AM6/15/2012704
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72
73
74
0
75
0
76 77
Difference
78 79 80 81 82
5 0 0 0 0
83
84
0
85
86 87 88 89 90
0 0 0 0 0
91
92
0
93
0
94
0
95 96 97 98 99 100 101
0 5 0 0 0
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tera Confidential G 102 103 104 105 106 107 108 109
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SCHEDULE 2
A 1
AUDIT REPORT PART-3

2 3 4
SCHEDULE-II PERIOD
Applicable TO
TIN
Computation of Net Turn-Over of Sales liable to Composition Sr. No. 1 1) Particulars As per Return (Rs.) 3 As per Audit (Rs.) 4 Difference (Rs.) 5 0
5 6 7
2 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 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 (12) RETAILER Total Turn-Over of Sales 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) RESTAURANT, CLUB, CATERER ETC Total Turn-Over of Sales BAKER Total Turn-over of Sales SECOND HAND MOTOR VEHICLES DEALER Total Turn-Over of Sales Less: Allowable deductions Balance: Net Turn-Over of sales liable to tax under composition option (a b)
2)
9
3)
10 11 12
4) a) b)
0 0 0 0 0 0
13
c)
14
d)
15 16 17 18 19 20 21 22
5) a) 6) a) 7) a) b) c) 8)
0 0 0 0 0 0
0 0
0 0
23
24 25
Total Turn-Over of Sales liable to tax under composition option [4(d) +5(a) +6(a) +7(c)] 9) Computation of Tax Payable under the MVAT Act S.No Rate of Tax As per Returns (%) Turn-Over of Sales liable to tax (Rs.) Tax Amount (Rs.) 4 0 0 0 0 0 0 0 0 0 0 As per Returns
As per Audit
Difference in Tax Amount (Rs.)
26
27 28 29 30 31 32 33 34 35 36 37 38 39 40
Turn-Over of Sales liable to tax (Rs.) 5
Tax Amount (Rs.) 6 0 0 0 0 0 0 0 0 0 0 As per Audit Difference 7 0 0 0 0 0 0 0 0 0 0
1 a) b) c) d) e) f) g) h) i)
TOTAL 10) Computation of Purchases Eligible for Set-off Sr. Particulars No.
704 - 6/15/2012 - 5:48 AM
Page 27
SCHEDULE 2
a)
41
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:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount. Less:-Imports (Direct imports) Less: - Imports (High seas purchases) Less: - Inter-State purchases Less:-Inter-State Branch Transfers, Consignment Transfers received 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 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)
b)
42
0 0 0 0 0
c)
43
d)
44 45 46 47 48
e) f) g) h) i)
0 0 0 0 0 0 0
49
j)
50
k)
51
l)
52
53
m) Less:-Within the State purchases of tax-free goods specified in schedule A n) Less:-Other allowable deductions, if any (Please Specify) 0
0 0
54
55 56 57
Balance: Within the State purchases of taxable goods 0 from registered dealers eligible for set-off [c][d+e+f+g+h+i+j+k+l+m+n] 11) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 10(o) above S.No Rate of Tax As per Returns As per Audit (%) Net Turn-Over of Purchases Eligible Tax Amount Net Turn-Over Tax Amount for Set Off (Rs.) (Rs.) of Purchases (Rs.) Eligible for Set Off (Rs.) 1 a) b) c) d) e) f) g) h) 2 3 4 5 6
o)
58 59 60 61 62 63 64 65 66 67 68 69
7 0 0 0 0 0 0 0 0 0 Difference in Tax Amount (Rs.) 0
TOTAL 0 12) Computation of set-off claimed for the period under audit SNO Particulars
0 As per Return Purchase Value Rs. 0 Tax Amount
0 As per Audit
70
71
a)
72
Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 11 above
Purchase Value Tax Amount Rs. 0 0 0
704 - 6/15/2012 - 5:48 AM
Page 28
SCHEDULE 2
b)
73
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
74
c
75 76 77
Less: - Reduction in the amount of set off under any other Sub-rule of 53 0 As per Return (Rs.) 0 0 As per Audit (Rs.) 0
0 0 Difference (Rs.)
d) Total 13) Computation of Tax Payable SNO Particulars
78 79 80
13A) Aggregate of credit available for the period covered under this form 704 a) b) c) Set-off available as per Box 12 (d) Amount already paid (Details to entered in Annexure-(A) Excess Credit if any, as per Schedule I, 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) Any other (Please Specify) Total Available Credit (a+b+c+d+e+f) Sales tax payable and adjustment of CST / ET payable against available credit Sales Tax Payable as per Box 9 Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, 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 Excess credit carried forward to subsequent tax period 0 0 0 0 0 0 0 0 0 0
81
82
d)
83
e)
84
0 0
f)
85 86 87 88
g) 13B) a) b)
0 0 0
89
c)
90
d)
91
e)
92
f)
93 94 95 96 97 98 99 100
Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any (As per Box 6A) 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
g) Interest Payable under Section 30 (2) h) Total Amount. 13C) Tax payable or Amount of Refund Available a) b) c) d) Total Amount payable as per Box 13B(g) Aggregate of Credit Available as per Box 13A(g) Total Amount Payable (a-b) Total Amount Refundable (b-a)
704 - 6/15/2012 - 5:48 AM
AUDIT REPORT
1
PART-3
2
SCHEDULE-III PERIOD
Applicable TO
TIN
3 4
PART-A: - 1) Computation of Net Turnover of Sales liable to tax: Sr. No. Particulars 1 a) 2 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 interstate Consignments and Branch Transfers Covered under Schedule I, II, IV or V Balance:- Turn-Over Considered under this Schedule (a-b) 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 Less:-Amount paid by way of price for sub-contract Less:-Sales of tax-free goods specified in Schedule A Less:- Labour/Job work charges
5 6
As per Return (Rs.) 3
b)
8 9
c) d)
0 0
10
e)
11
f)
12
g)
13
h)
14
i)
15
j)
16
0 0 0
k)
17
l)
18
m)
19
0 0 0 0 0
n)
20
o)
21 22 23
p) q)
r)
Other allowable reductions / deductions, if any (Please specify)
24
s)
25 26
Total:- Net Turnover of Sales Liable to tax [(i) - (j+k+l+m+ n+o+p+q+r)]
PART-B :-2)Computation of Net Turnover of Sales liable to tax under Composition: Sr. No.
27 28 29 30 31
Particulars 2 Turnover of sales (excluding taxes) under composition scheme(s) [Same as 1(f)] 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)]
1 A) B) a) b) c) d) C) a) D) a) E) a) b) c)
As per Return (Rs.) 3 0
As per Audit (Rs.) 4 0
0 0 0 0
32 33
34 35 36 37 38 39 40 41
42
43 44
45
46 47
48 49 50 51
52 53
54
RESTAURANT , CLUB, CATERER ETC. Total turnover of sales 0 BAKER Total turnover of sales 0 SECOND HAND MOTOR VEHICLES DEALER Total turnover of sales 0 Less: Allowable reductions / deductions 0 Balance: Net turnover of sales liable to tax under composition option 0 0 0 (a b) F) Total net turnover of sales liable to tax under composition option 0 0 0 [2(B)(d)+2(C ) (a)+2(D)(a)+2(E)(c )] PART-C 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 on corresponding purchases to be shown in Box 1 (g) Particulars As per Return As per Audit Difference (Rs.) (Rs.) (Rs.) 1 2 3 4 5 a) Turnover of sales (excluding tax / composition) during the period 0 0 0 [Same as Box 1(g)] b) 0 Less:-Turnover of sales exempted from tax c) 0 Less:-Deductions u/s 6 of the Earlier Law d) 0 Less:-Deductions u/s 6(A) of the Earlier Law e) 0 0 0 Balance: Net turnover of sales liable to tax / composition [(a)] [ (b+c+d)] PART-D 4) 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: Particulars As per Return (Rs.) 3 0 As per Audit (Rs.) 4 0 Difference (Rs.) 5 0 0 0
55 56
1 a) b) c)
57 58 59
2 Turnover of sales (excluding taxes) Relating to On-going Leasing Contract [same as Box 1(h)] Less: Turnover of sales exempted from tax Balance: Net turnover of sales liable to tax (a b)
A 60 61
5) Computation of tax payable under the MVAT Act S.No Rate of Tax As per Returns (%) Turnover of sales liable to tax Tax Amount (Rs.) 0 0 0 0 0 0 0 0 0 0 0
As per Audit Turnover of sales liable to tax Tax Amount (Rs.) 0 0 0 0 0 0 0 0 0 0 0 As per Audit (Rs.)
Difference (Rs.)
62 63 64 65 66 67 68 69 70 71 72 73
a) b) c) d) e) f) g) h) i) j) TOTAL Sno Particulars Sales Tax collected in Excess of the Amount Tax payable Computation of Purchases Eligible for Set-off Particulars 2 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, II, IV or V 0
0 As per Return (Rs.)
0 0 0 0 0 0 0 0 0 0 0 Difference (Rs.) 0
74 75 76
5A) 6) Sno 1 a)
77 78
79
b)
80
0 0 0 0 0 0 0 0 0 0 0 0 0
c)
81
d)
82 83 84 85
Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount. Less:-Imports (Direct imports) Less:-Imports (High seas purchases) Less:-Inter-State purchases Less:-Inter-State Branch Transfers/ Consignment Transfers received 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)
e) f) g) h) i)
86
87
j)
88
k)
89
l)
90
m)
91
0 0
n)
92
o)
93
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)
7)
94
Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) above Rate of Tax (%) As per Returns Net Turnover of Purchases Eligible for Set Off (Rs.) Tax Amount (Rs.) As per Audit Net Turnover of Purchases Eligible for Set Off (Rs.) Tax Amount (Rs.) Difference (Rs.)
S.No
95
96 97 98 99 100 101 102 103 104 105 106
107 108
a) b) c) d) e) f) g) h) i) j) TOTA L 8) Computation of set-off claim S.NO Particulars
0 0 0 0 0 0 0 0 0 0 0
As per Returns
As per Audit Tax Amount 0
109
110
a)
111
Purchase Value Tax Amount Purchase Value Rs. Rs. Within the State purchases of 0 0 0 taxable goods from registered dealers eligible for set-off as per Box 7 above 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 u/r 53 (2) of the of the corresponding purchase price of (Schedule B, C, D & E) the goods
Difference in Tax Amount (Rs.) 0
b)
112
113
c)
114
d)
115 116
Less: - Reduction in the amount of set off under any other Sub-rule of rule 53 Amount of Set-off available (a) (c+b)
9) Computation of Tax Payable SNO Particulars
Difference (Rs.) 5
117 118 119
1 9A)
2 Aggregate of credit available
A 120 121
a) b) c) d)
122
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 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) Any other (Please Specify)
0 0 0 0 0 0
123
e)
124
f)
125 126 127 128 129
g) B) 1 a) b) c)
130
131
d)
132
Total Available Credit (a+b+c+d+e+f) Sales tax payable and adjustment of CST / ET payable against available credit 2 3 Sales Tax Payable as per Box 5 Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, 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 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 5A) Interest Payable under Section 30 (2) Total Amount.(a+b+c+d+e+f+g) Tax payable or Amount of Refund Available Total Amount payable as per Box 9B(g) Aggregate of Credit Available as per Box 9A(g) Total Amount Payable (a-b) Total Amount Refundable (b-a)
0 4 0
0 5 0
0 0 0 0
e)
133
0 0 0 0 0 0 0 0 0 0
f)
134 135 136 137 138 139 140 141
g) h) 9C) a) b) c) d)
0 0 0 0 0
0 0 0 0 0
A 1
AUDIT REPORT PART-3

2
SCHEDULE-IV PERIOD TO
Applicable
TIN
3 4 5
1) a) b)
Eligibility Certificate (EC) No.
Certificate of Entitlement (COE) No.
c)
7 8
Please Select whichever is applicable 2) Mode of incentive 3) Type of Unit 4) Computation of Net Turnover of Sales liable to tax Particulars 1 a) 2 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.
9 10 11 12 13
Exemption from tax New Unit As per Return 3 As per Audit 4
Deferment of tax payable Expansion Unit Difference 5 0
14
15
16
17
b) Less: - Turn-Over of Sales (including taxes thereon) including inter-state Consignments and Branch Transfers Covered under Schedule I, II, III or V c) Balance:- Turn-Over Considered under this Schedule (ab) d) Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on account of rate difference and discount. e) 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. g) 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 h) Less: - Sales of tax-free goods specified in Schedule A i) Less:-Sales of taxable goods fully exempted u/s. 8(4) [other than sales under section 8 (1) and shown in Box 8(g)] f)
0 0
0 0 0
18
19
20 21
0 0
22
23 24
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)] k) Less:-Job/Labour work charges l) Less:-Other allowable reductions/deductions, if any 0 0
j)
0 0
25
26 27 28
m) Balance Net Turnover of Sales liable to tax [c] [d+e+f+g+h+i+j+k] 5) Computation of Sales tax payable under the MVAT Act I Turn-Over of Sales eligible for incentive (Deferment of Tax) Sno Rate of Tax (%) As per Returns
As per Audit
29
Sno
A
Rate of Tax (%)

B C D E F G H
Difference in Tax IAmount (Rs.) J
Turnover of Sales liable to tax (Rs.)

30 31 32 33 34 35 36 37 38 39 40 41 42
Tax Amount (Rs.)
1 2 3 4 a) b) c) d) e) f) g) h) i) j) Sub-Total-A 0 II. Other Sales (Turn-Over of Sales Non-eligible for Incentives) Sno Rate of Tax (%) Turnover of Sales liable to tax Tax Amount (Rs.) (Rs.) a) b) c) d) e) f) g) h) i) j) Sub-Total-B III Total A+B 5A) Sales Tax collected in Excess of the Amount Tax payable 6) Computation of Purchases Eligible for Set-off Sr Particulars No 1 2 a) Total Turn-Over of Purchases including taxes, value of Branch Transfers / consignment transfers received and Labour/ job work charges. b) Less:- Turn-Over of Purchases Covered under Schedule I, II, III or V c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) As per Returns (Rs.) 3
Turnover of Sales liable to tax (Rs.) 5 0 0 0 0 0 0 0 0 0 0
Tax Amount (Rs.) 6 0 0 0 0 0 0 0 0 0 0 Tax Amount (Rs.) 0 0 0 0 0 0 0 0 0 0 0 Difference 0 Difference in Tax Amount (Rs.) 0 0 0 0 0 0 0 0 0 0 0 7 0 0 0 0 0 0 0 0 0 0
0 Turnover of Sales liable to tax (Rs.)
43 44 45 46 47 48 49 50 51 52 53 54 55 56 57
0 0 As per Returns
0 0 0 0 0 0 0 0 0 0 0 As per Audit
0 0
58 59
60
0 0 0 0 0
61
62
63 64 65 66 67
d) Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount. e) f) Less:-Imports (Direct imports) Less:-Imports (High seas purchases)
0 0 0 0 0 0
g) Less:-Inter-State purchases h) Less:-Inter-State Branch Transfers/ Consignment Transfers received i) Less:-Within the State Branch Transfers / Consignment Transfers received where tax is to be paid by an Agent j) Less:-Within the State purchases of taxable goods from un-registered dealers
68
69
70
71
72
k) Less:-Purchases of the taxable goods from registered dealers under MVAT Act, 2002 and which are not eligible for set-off l) Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 8 [other than 8(1)] and 41(4) m) Less:-Within the State purchases of tax-free goods specified in Schedule A n) Less:-Other allowable deductions /reductions, if any. (Please Specify) o) Balance: Within the State purchases of taxable goods 0 0 from registered dealers eligible for set-off (c) (d+e+f+g+h+i+j+k+l+m+n) 7) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) above Sr. Rate of Tax As per Returns As per Audit Net Turnover of Purchases Tax Amount Net Turnover Tax Amount No. Eligible for Set Off (Rs.) (Rs.) of Purchases (Rs.) Eligible for Set Off (Rs.) 1 2 3 a) b) c) d) e) f) g) h) i) j) TOTAL 8) Computation of Refund/Set-off claim. Sr. Particulars No. a) 4 5 6
0 0
73
74 75 76
77 78 79 80 81 82 83 84 85 86 87 88 89 90
7 0 0 0 0 0 0 0 0 0 0 Difference in Tax Amount 0 0 0
0 As per Return Purchase Value Rs. 0 Tax Amount
0 As per Audit Purchase Value Rs. Tax Amount 0
91
92
93
94 95 96
Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 7 above b) 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 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 d) Amount of Refund or Set-off available [(a) (c+b+D)] e) Amount of Refund relating to Raw Materials for use in manufacture of goods eligible for incentives Amount of Set-off relating other purchases. c)
0 0 0 0 0 0 0 0 As per Return (Rs.) 3 As per Audit (Rs.) 4 Difference 5
97
f)
98 99
100 101 102
9) Computation of Tax Payable Com Sr. Particulars No. 1 2 9A) Aggregate of credit available for the period covered under this return.
A 103 104
105 106
107
a) Refund or Set off available as per Box 8 (d) b) Amount already paid (Details to entered in Annexure-A) c) Excess Credit if any, as per Schedule I, II, III, or V to be adjusted against the liability as per this Schedule d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987 e) Amount Credited as per Refund adjustment order (Details to be entered in Annexure-A) f) Any other (Please Specify)
0 0 0 0 0 0
108 109 110
111 112
113
g) Total Available Credit (a+b+c+d+e+f) 0 0 9B) Sales tax payable and adjustment of CST / ET payable against available credit sr no Particulars As per Return As per Audit (Rs.) (Rs.) 2 1 3 4 a) Sales Tax Payable as per Box 5 (III) Less:- Sales Tax deferred as per Box0 0 5I(g) b) Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, III or V c) Adjustment on account of CST payable as per Schedule VI for the period under Audit 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 e) 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 5A g) Interest Payable under Section 30 (2) h) Total Amount.(a+b+c+d+e+f+g) 9C) Tax payable or Amount of Refund Available a) Total Amount payable as per Box 9B(g) b) Aggregate of Credit Available as per Box 9A(g) c) Total Amount Payable (a-b) f) 0 0
0 Difference 5 0 0 0 0 0 0 0
114
115
116
117
118 119 120 121 122 123 124 125 126 127
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
d) Total Amount Refundable (b-a) COE No. 0 Eligibility Period FROM TO
10) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC) LOCATION OF THE UNIT
128 129 130
131 132 133 134 135 136 137 138 139 140
10A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a) Sr. Rate of Tax As per Returns As per Audit No. (%) Turnover of Sales of Goods CQB Amount Turnover of CQB Amount (Rs.) eligible for exemption (Rs.) (Rs.) Sales Eligible Goods liable to Tax (Rs.) 1 2 3 4 5 6 a) 0 b) 0 c) 0 d) 0 e) 0 f) 0 g) 0 h) 0
Difference in CQB Amount (Rs.)
7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
A 141 142 143
i) 0 j) Sub-Total-A 0 0 0 10B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b) Sno Rate of Tax (%) Turnover of Sales liable to tax Tax Amount Turnover of (Rs.) (Rs.) Sales liable to tax (Rs.) a) b) c) d) e) f) g) h) i) j) Sub-Total-B 10C) TOTAL (A+B) 0 0 0 0 0 0 0 0 0 0 0
0 0 Tax Amount (Rs.)
0 0 Difference in Tax Amount (Rs.)
144 145 146 147 148 149 150 151 152 153 154
0 0
0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
155
10D) Calculation of Deferment of Benefits Under-rule 81.

156 157
Sr. No.
Particulars
As per Returns Turnover of Sales of Eligible Amount (Rs.) Goods liable to Tax (Rs.) (Deferrable)
158
As per Audit Difference in Turnover of Amount (Rs.) (Deferrable) Deferrable Tax Amount Sales of Eligible Goods liable to Tax (Rs.) 0 0
159
160
161 162
163 164 165
Amount of MVAT payable b) Amount of CST payable c) Total Amount of Tax Deferred 10E) Status of CQB u/r 78 / Tax deferment u/r 81 Sr. Particulars No. a) Sanctioned monetary ceiling
a)
As per Return
As per Audit
Difference 0 0 0 0 0
166 167
b) Opening balance of the monitory ceiling at the beginning of the period for which the schedule is filed c) 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 d) Less: Amount of Refund claimed as per Rule 79 (2) e) Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period. 0 0
168
169 170 171
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. [( b) - (c+d+e)]
11) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC) COE No. Eligibility FROM TO LOCATION OF THE UNIT 0 Period
172 173 174
11A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a) Sr. No. Rate of Tax As per Returns As per Audit Difference in CQB Amount (Rs.)
(%)
Turnover of Sales Eligible Goods liable to Tax (Rs.)
CQB Amount (Rs.)
Turnover of Sales Eligible Goods liable to Tax (Rs.) 5
CQB Amount (Rs.)
Difference in J CQB Amount (Rs.)
175 176 177 178 179 180 181 182 183 184 185 186
1 2 3 4 a) 0 b) 0 c) 0 d) 0 e) 0 f) 0 g) 0 h) 0 i) 0 j) Sub-Total-A 0 0 11B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b) Sno Rate of Tax (%) Turnover of Sales liable to tax (Rs.) Tax Amount (Rs.)
6 0 0 0 0 0 0 0 0 0 0
7 0 0 0 0 0 0 0 0 0 0
187
Turnover of Sales liable to tax (Rs.) 0 0 0 0 0 0 0 0 0 0 0
Tax Amount (Rs.)
Difference in Tax Amount (Rs.) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
188 189 190 191 192 193 194 195 196 197 198 199 200 201
a) b) c) d) e) f) g) h) i) j) Sub-Total-B 0 11C) TOTAL 0 11D) Calculation of Deferment of Benefits Under-rule 81. Sr. Particulars As per Returns No. Turnover of Sales of Eligible Amount (Rs.) Goods liable to Tax (Rs.) (Deferrable)
0 0
202
As per Audit Difference in Turnover of Amount (Rs.) (Deferrable) Deferrable Tax Amount Sales of Eligible Goods liable to Tax (Rs.) 0 0
203
204
205 206 207 208
Amount of MVAT payable b) Amount of CST payable c) Total Amount of Tax Deferred 11E) Status of CQB u/r 78 / Tax deferment u/r 81
a)
209
210 211
Sr. Particulars As per Return No. a) Sanctioned monetary ceiling b) Opening balance of the monitory ceiling at the beginning of the period for which the schedule is filed c) 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 d) Less: Amount of Refund claimed as per Rule 79 (2) e) Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period.
As per Audit
212
213 214 215
f) Closing balance of the monitory ceiling at the end of the period for which 0 0 schedule is filed. [( b) - (c+d+e)] 12) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC) COE No. 0 Eligibility Period FROM TO LOCATION OF THE UNIT
216
12A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

217 218
Sr. No.
Rate of Tax (%)
As per Returns Turnover of Sales Eligible Goods liable to Tax (Rs.) CQB Amount (Rs.) Turnover of Sales Eligible Goods liable to Tax (Rs.) 5
As per Audit CQB Amount (Rs.)
219 220 221 222 223 224 225 226 227 228 229 230 231 232
1 2 3 4 a) 0 b) 0 c) 0 d) 0 e) 0 f) 0 g) 0 h) 0 i) 0 j) Sub-Total-A 0 0 12B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b) Sr No Rate of Tax (%) As per Returns Turnover of Sales Eligible Goods liable to Tax (Rs.) CQB Amount (Rs.)
6 0 0 0 0 0 0 0 0 0 0
7 0 0 0 0 0 0 0 0 0 0
As per Audit Turnover of CQB Amount Sales Eligible (Rs.) Goods liable to Tax (Rs.) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
233 234 235 236 237 238 239 240 241 242 243
a) b) c) d) e) f) g) h) i) j) Sub-Total-B 12C) TOTAL (A+B)
0 0
0 0
0 0 0 0 0 0 0 0 0 0 0
244 245 246
12D) Calculation of Deferment of Benefits Under-rule 81. Sr. Particulars As per Returns No. Turnover of Sales of Eligible Amount (Rs.) Goods liable to Tax (Rs.) (Deferrable)
As per Audit Turnover of Amount (Rs.) Sales of (Deferrable) Eligible Goods liable to Tax (Rs.) 5 6
Difference in Amount (Rs.) (Deferrable)
247 248
249
250
2 Amount of MVAT payable b) Amount of CST payable
1 a)
7 0 0
251
Total Amount of Tax Deferred 12E) Status of CQB u/r 78 / Tax deferment u/r 81 Sr. No. a) Sanctioned monetary ceiling Particulars
c)
252
As per Return
As per Audit
253 254
255
b) 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 d) Less: Amount of Refund claimed as per Rule 79 (2) e) Less:-Benefit of Luxury Tax claimed under TIS under Luxury Tax Act, 1987 for this period. 0 0 c)
256 257
258
259
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. [( b) - (c+d+e)]
A 1 2
AUDIT REPORT PART-3 TIN SCHEDULE-V PERIOD Computation of Net Turnover of Sales liable to tax Particulars As per Return Amount (Rs.) 3 As per Audit Amount (Rs.) 4 Difference Amount (Rs.) 5 0 Applicable TO
3 4
1 Sno
5 6
1 a)
2 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 interstate Consignments and Branch Transfers Covered under Schedule I, II, III, or IV Balance:- Turn-Over Considered under this Schedule (a-b) 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 (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] Computation of tax payable under the MVAT Act Sch. Entry No. Rate of Tax % or Rs. As Per Returns Turnover of Sales liable to Tax (Rs.) or Quantity (Liter) Tax Amount
b)
8 9
c) d)
0 0 0
10
e)
11
f)
12
0 0
g)
13 14
h) i) j) k)
0 0 0 0
15 16
17
l)
18
2)
19
Sno
20
As Per Audit Turnover of Sales liable to Tax (Rs.) or Quantity (Liter) Tax Amount
Difference
21
a)
Sch .D Goods (Inter Oil Co. sales of notified Motor Sprits)
22
A 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
b) c) d) e) f) g) h) i) j) k) l) m) n) o) p) q) r)
43 44 45 46
s) t) u)
D5(a)(i) D5(a)(i) D5(a)(i) D5(a)(ii) D5(a)(ii) D5(a)(ii) D5(b) D5(b) D5(b) D6 D7 D8 D9 D10(a)(i) D10(a)(i) D10(a)(ii) D10(a)(ii) D10(b) D10(b) D11 A. Sub-total (a to q) C8 C27 C58 B. Sub-total (r to t) Others Others C. Sub-total (u + v) TOTAL (A+B+C)
1.00
1.00
1.00
1.00 1.00 1.00 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 As per Audit Amount (Rs.)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 DifferenceAmount (Rs.)
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
47 48 49 50 51
v) w)
0 0
0 0
2A)
52
Sales Tax collected As per Return Amount (Rs.) in Excess of the Amount Tax payable Computation of Purchases Eligible for Set-off Particulars 2 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 Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) Less:-Value of Goods Return (inclusive of tax), including reduction of purchase price on account of rate difference and discount. Less:-Imports (Direct imports)
53
3)
54
Sno
55 56
As per Returns (Rs.) 3
1 a)
57
b)
58
0 0 0 0 0
c)
59
d)
60 61
e)
A 62 63
f) g) h) i)
64
Less:-Imports (High seas purchases) Less:-Inter-State purchases Less:-Inter-State Branch Transfers/ Consignment Transfers received 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 [other than covered under section 8(1)] and 41(4) 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 0 0
0 0 0 0
65
j)
66
0 0
k)
67
l)
68
m)
69
0 0
n)
70
o)
71 72 73
4) Sno
74 75 76 77 78 79 80 81 82
a) b) c) d) e)
Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 7(o) above Rate of Tax (%) As per Returns As per Audit Difference Net Tax Amount Net Turnover Tax Amount Turnover of (Rs.) of Purchases (Rs.) Purchases Eligible for Set Eligible for Off (Rs.) Set Off
83
84
0 0 0 TOTAL 5) Computation of set-off claimed in this return S No Particulars As per Return As per Audit Purchase Tax Amount Purchase Value Tax Amount Value Rs. Rs. a) Within the State 0 0 0 purchases of taxable goods from registered dealers eligible for set-off as
0 Difference
0 0 0 0 0 0
b)
85
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 u/r 53 (2) of the of the corresponding purchase price of (Schedule B, C, D & E) the goods
86
c)
Less: - Reduction in the amount of set off under any other Subrule of 53 Amount of Set-off available (a) (c+b) 0 0 0 0
87
d)
88 89
6) Sno
Computation of Sales Tax Payable As per Returns As per Audit (Rs.) (Rs.) 2 3 4 Aggregate of credit available for the period covered under this return. 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 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 to be entered (Details to entered in Annexure-A) Any other (Please Specify) 0 0 Particulars Difference (Rs.) 5
90 91 92
1 6A) a)
0 0 0
93
b)
94
c)
95
d)
96
e)
97
f)
98
g)
99 100 101
Total Available Credit (a+b+c+d+e+f)
6B) a) b)
Sales tax payable and adjustment of CST / ET payable against available credit Sales Tax Payable as per Box 2 Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, III, or IV 0 0 0 0
102
c)
103
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 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 Interest Payable under Section 30 (2) Total Amount.(a+b+c+d+e+f+g) Tax payable or Amount of Refund Available Total Amount payable as per Box 6B(g) Aggregate of Credit Available as per Box 6A(g) Total Amount Payable (a-b) Total Amount Refundable (b-a) 0 0 0 0 0 0 0 0 0 0 0 0
0 0
d)
104
e)
105
0 0
f)
106
g)
107 108 109 110 111 112 113 114 115 116 117 118 119 120
0 0 0 0 0 0
h) 6C) a) b) c) d)
Validate Schedule5
A 1 2 3 4
AUDIT REPORT PART- 3 TIN Computation of tax liability under CST Act. Sr. Particulars No. 1 1 Gross Turnover of Sales 2 SCHEDULE- VI PERIOD As per Returns (Rs.) 3 Applicable TO As per Audit (Rs.) 4
5 6 7 8 9 10 11 12 13 14
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) Less:- Turnover of sales of goods fully exempted from tax under section 8(2) -read with section 8(4) of Mvat Act 2002 2 Balance :-Inter-State sales on which tax is leviable in Maharashtra State [1]- (a+b+c+d+e+f+g+h)] a) Less:-Cost of freight , delivery or installation , if separately charged b) Less:-Turnover of inter-State sales on which no tax is payable
15
16 17 18 19
c) Less:-Turnover of inter-State sales u/s 6(2) d) Less:- Turnover of inter-State sales on which no tax is leviable under section 8(6) 3 Balance :-Total Taxable inter-state sales [2]-[a+b+c+d] 4 Less:-Deduction u/s 8A(1)(a) 5 Net Taxable interstate sales (3-4)
20 21 22 23 24 25
0 0
0 0
26 27 28 29 30 31 32 33 34 35 36
37 38
6A A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5) Sr. Rate of As per Returns As per Audit No. tax Turnover of Tax Amount Turnover of sales Tax Amount ( Rs) sales liable to ( Rs) liable to tax (Rs.) tax (Rs.) 1 2 3 4 5 6 a) 0 0 b) 0 0 c) 0 0 d) 0 0 e) 0 0 f) 0 0 0 0 0 0 TOTAL 6B Sales Taxable U/s. 8 (2) Sr. Rate of As per Returns As per Audit Difference in Tax (Rs.) No. tax Turnover of Tax Amount Turnover of sales Tax Amount sales liable to ( Rs) liable to tax (Rs.) ( Rs) tax (Rs.) 1 2 3 4 5 6 7
A 39 40 41 42 43 44 45 46 47 48 49
a) b) c) d) e) f) g) h)
50 51 52 53 54 55 56 57 58 59
60 61 62
0 0 TOTAL 6C Sales Taxable U/s. 8 (5) Sr. Rate of As per Returns As per Audit Difference in Tax (Rs.) No. tax Turnover of Tax Amount Turnover of sales Tax Amount sales liable to ( Rs) liable to tax (Rs.) ( Rs) tax (Rs.) 1 2 3 4 5 6 7 a) 0 0 b) 0 0 c) 0 0 d) 0 0 e) 0 0 f) 0 0 g) 0 0 0 0 0 0 TOTAL 6D Amount of tax collected in Excess of Amount of Tax Payable As per As per Audit Returns (Rs.) (Rs.) 7 Sno Computation of Central Sales Tax payable Particulars As per Returns (Rs.) 3 0 As per Audit (Rs.) 4 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
63 64 65
1 2 a) Total Amount of C.S.T Payable (Total tax (6A+6B+ 6C) b) Amount deferred (out of Box (6A)) ( under package scheme of incentives) if any c) Balance Amount Payable [a-b] d) Interest Payable u/s 9(2) read with section 30 of the MVAT Act, 2002 e) Total Amount Payable (c+d ) 8 Aggregate of credit available 1 2 a) Excess MVAT refund to be adjusted against the CST liability. b) Amount paid with returns and /or chalans (as per 11A) c) Amount Credited under Refund Adjustment Order (RAO No.------------)
66 67 68 69 70 71 72 73
0 0
0 0 0
3 0 0
4 0 0
74
d) Any Other (Pl. Specify)
75 76
e) Total available credit (a+b+c+d)
A 77 78
9 Total Amount payable (7e-8e) 10 Total Amount of Refundable (8e-7e)
0 0
0 0
H 1 2 3 4
Difference (Rs.)
5 6 7 8 9 10 11 12 13 14
5 0 0 0 0 0 0 0 0 0
15
0
16
0
17
0
18 19
0 0
20 21 22 23 24
0 0 0 Difference in Tax (Rs.)
25
26 27 28 29 30 31 32 33 34 35
7 0 0 0 0 0 0 0
Difference in Tax (Rs.)

36
37 38
H 39 40 41 42 43 44 45 46 47 48
0 0 0 0 0 0 0 0 0
Difference in Tax (Rs.)

49
50 51 52 53 54 55 56 57 58 59
7 0 0 0 0 0 0 0 0 Difference (Rs.)
60 61 62
0 Difference (Rs.)
63 64 65
5 0 0
66 67 68 69 70 71 72 73
0 0 0
5 0 0 0
74
75 76
H 77 78
0 0
ANNEXURE-A TIN Period To Details of the Amount Paid along with returns and or Chalan corresponding to Schedule I/II/III/IV/V under MVAT Act, 2002. Enter Top 99 Separately in descending order and put Total of Remaining in 100th row Sr. No. Period From To Origina Type of Amount l return of tax paid Return (Original Due or Date of Revised) Paymen t Date of payment Amount Amount of of interest interest paid on delayed payment 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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 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 78 79 80
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total of Remaining Payments TOTAL 0 0 0
Details of RAO Enter value wise Top 14 Separately and put Total of Remaining in15th row Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 RAO No. Amount Adjusted (Rs.) Date of RAO
Total of Remaining RAOs TOTAL
ANNEXURE-B TIN Period To Details of the Amount Paid along with returns and or Chalan corresponding to Schedule VI Enter Top 49 Separately in descending order and put Total of Remaining in 50th row Sr. No. Period Original Type of Amount of Date of Amount of Amount of Return return tax paid payment interest on interest From To Due Date (Original delayed paid of or payment Payment Revised) 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 41 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
42 43 44 45 46 47 48 49 50
0 0 0 0 0 0 0 0 Total of remaining payments TOTAL 0 0 Details of RAO Enter Value wise Top 14 Separately and put Total of Remaining in15th row RAO No. Amount Adjusted Date of RAO (Rs.) 0
Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Total of Remaining RAOs TOTAL
ANNEXURE C Period To Enter value wise Top 99 Separately and put Total of Remaining in 100th row Details of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1. Sr. No. Name of the employer Address of the employer TIN No. of the Date of deducting the tax deducting the tax employer, if any Certificate. 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 TIN
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 78 79 80 81 82 83 84 85
86 87 88 89 90 91 92 93 94 95 96 97 98 99 100
Total of remaining TDS Certs Received Total
0th row c ) of Table No.-2 of Part-1. Amount of TDS as per certificate.
ANNEXURE-D 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 Turnover on Amount of tax Amount of which TDS made to be tax deducted. (Rs) deducted (Rs) 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 41 42 TIN
Interest payable if any
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 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92
93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142
143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192
193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242
243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292
293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342
343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392
393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442
443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492
493 494 495 496 497 498 499 500
Total of remaining TDS Certs issued TOTAL
0
Validate Annexure D
w Amount paid (Rs.)
TIN
ANNEXURE-E Period To Computation Of Set-Off Claim On The Basis Of Tax Paid Purchases Effected From Registered Dealers.
SECTION-1:-Total tax paid purchases effected from the Local Supplier during the period under Audit (including Capital assets) Sr. No. Particulars/ Tax Quantity Rate (%) (in case of petrolium products ) in Litres a 1 2 3 4 5 6 7 8 9 b c Net Purchase Value Tax Amount Total paid Gross Total (d+e)
g 0 0 0 0 0 0 0 0 0 Total 0 0 0 0 SECTION-2:-Details of Tax paid purchases on which Set-off is not admissible U/R 54 (Out of Section-1) Sr. No. Sub Particulars Net Purchase Value Tax Amount Gross Total (d+e) Rule under which theb seta c d e f 1 2 3 4 54 (a) 54 (b) 54 (c) 54 (d) Passenger Vehicles & Parts Motor Spirit 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 machinery Errection of immovable property other than plant and machinery
0 0 0 0 0 0 0 0 0 0
0 0 0 0
5 6 7
54 (e) 54 (f) 54 (g)
0 0 0
54 (h)
54 (i)
Liquor Dealer opting for Composition
Purchases by Mandap Keeper under Composition Purchase of Capital 11 54 (k) Assets by Hotelier which do not pertain to Service of food 0 Total 0 SECTION-3:-Details of Tax paid purchases of Capital Assets on which full set-off is available (Out of Section-1) 10 Sr. No. a 1 2 3 4 5 6 7 8 9 Tax Rate (%) b Net Purchase Value c Tax Amount d Gross Total (c+d) e
54 (j)
0 0 Total SECTION-4:-Details of Tax paid purchases on which set-off is admissible after reduction under rule 53. Sr. No. Sub Rule under which a b 1 2 3 4 5 6 53(1) 53(2) 53(3) 53(4) Particulars Net Purchases value Tax Total (d+e) Reductio n g 0 0 0 0 0 0 Tax amount eligible for set-off (e-g) h
0 0 0 0 0 0 0 0 0 0
c Fuel Tax Free goods Branch Transfer WC Composition Business Discontinued 53(5) Restaurent Not corresponding 53(6)(a) Purchase Sales Less than 50 % of Gross 53(6)(b) Receipts Liquor MRP Office eqipment,furniture 53(7)(A) or fixtures 53(7)
0 0 0 0 0 0
8 9
0 0
0 0
Generation,Transmi 0 0 ssion or 53(7)(B) Distribution of Electricity of Processing 0 0 11 53(10) textiles 0 Total 0 0 0 0 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. 10 Sr. No. Particulars/ Tax Rate (%) a 1 2 3 4 5 6 7 8 9 b Net Purchase Value c Tax Amount d Gross Total (c+d) e 0 0 0 0 0 0 0 0 0 0 Set-off determined by auditor d 0 0 0 0 0 Difference (d-c) e 0 0 0 0
0 Total SECTION-6:-Amount of Total Set-off Available to Dealer Sr. No. Particulars Amount of Set-off claimed by the dealer in Return a b c Gross Input Tax 1 Setoff(ITC) Not 2 Admissible Reduction in Set3 off(ITC) Balance 4 Available Setoff(ITC) Reasons for Excess or Short claim Set-off:-
TIN
ANNEXURE-F Period Financial Ratios for the year under audit and other information. (a) As per Profit & Loss A/c
S.No Particulars 1 Gross Profit to Gross Sales
Current Year
Previous Year
Net Profit before tax to Gross Sales
(b) Information to be furnished in relation to the sales effected within/from Maharashtra S.No Particulars (To be reported as determined Current Year Previous Year 1 Ratio Net Local Sales in Maharashtra State to Total Sales (Rs) (excluding tax under VAT & CST Acts.) 2 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 Export sales 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 Out of Maharastra Purchases Which are Capitalised
10
11
12
13
B)Other Information: 1 Opening stock of Raw Material (in Maharashtra) Rs. 2 3 4 5 Opening stock of WIP (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 WIP (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. Sale of Fixed Assets 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 Total of nonsales income
6 7 8 9
10
11 12 13 14 15
Validate Annexure F
TIN
Sr. No.
ANNEXURE-G 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 Name of the Dealer TIN / RC No Declar Issuing State Declaration No Gross amount as who has issued ation per Declarations or or invoice,covered Certificates Certific by declaration ate (Net of goods type returned) (Rs.) 2 3 4 5 6 7
1 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 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 78 79 80
81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 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
127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172
173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218
219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264
265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310
311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356
357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402
403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448
449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494
495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540
541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586
587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632
633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678
679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724
725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770
771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816
817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862
863 864 865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908
909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954
955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 1000
Remaining transaction total
Total
ing in 1000th row Amount for which declaration received (Rs.)
ANNEXURE-H TIN 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. Name of the Dealer TIN, if Invoice Date of Taxable Rate of Tax liability who has not issued Applicable No. Invoice amount (Rs.) tax (Rs.) Declarations or (Net) applicabl Certificates e (Local Rate) 1 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 2 3 4 5 6 7 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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 78 79 80 81 82
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 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
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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 Total
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Remaining transaction total 0 0
TIN
ANNEXURE-I 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)
Sr. No.
Name of the Dealer who has not issued Declarations or Certificates
CST TIN If any
Declara Invoice tion or No. Certific ate type (Please specify)
Invoice Date
Taxable amount (Rs.) (Net)
Tax Amount (Rs.)
Rate of tax applica ble (Local Rate)
Amount of Tax (Colmn 7*9 *%)
1 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
10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862 863 864
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
920 921 922 923 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 1000 Total
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Remaining transaction total 0 0 0
Differential tax liability (Rs.) (Col. 10-Col. 8)
11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
ANNEXURE J (Section 1) Period CUSTOMER-WISE VAT SALES Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row Sr.No TIN of Customer Net Taxable VAT Amount Gross Total Amount Rs. Rs. Rs. 1 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 2 3 919701 23643517 665556 88207 4 45985 2936204 33277 4410 5 965686 26579721 698833 92617 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TIN
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 78 79 80 81 82 83 84 85
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
86 87 88 89 90 91 92 93 94 95 96 97 98 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
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787 788 789 790
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 884
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 929 930 931
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 1000 Remaining local transaction total where tax is collected seperately not covered above 1001 Local sale to Non Tin holders 1002 Gross Local Sales Where tax is not collected seperately 1003 Gross Total 25316981
Validate Annexure J sec1
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0
3019876
28336857
ANNEXURE J (Section 2)
Period TIN Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row SUPPLIERS WISE VAT PURCHASES Sr.No TIN of Supplier VAT Amount Gross Total Net Taxable Amount Rs. Rs. Rs. 3 1 2 4 5 1 106456 930090 823634 2 8069 72624 64555 3 8052 73262 65210 4 687 14437 13750 5 49098 441877 392779 6 1080 22680 21600 7 140 1263 1123 8 28761 258839 230078 9 3000 27000 24000 10 8962 80658 71696 11 14612 154035 139423 12 170424 302309 131885 13 67885 1425589 1357704 14 48520 436509 387989 15 30812 279512 248700 16 37377 336393 299016 17 31525 270985 239460 18 158999 1430996 1271997 19 13015 117138 104123 20 77043 619328 542285 21 984 8860 7876 22 91151 820346 729195 23 18883 169947 151064 24 3477 31280 27803 25 7537 77141 69604 26 19795 180918 161123 27 15566 140095 124529 28 552 4964 4412 29 622 2429 1807 30 6238 56138 49900 31 1055 23193 22138 32 850 7650 6800 33 46413 417718 371305 34 690 14490 13800 35 817 7150 6333
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 78 79
12010 3355796 391110 105637 1920 55150 143974 781 41400 78346 363223 69825 31000 184926 549098 2369 246010 377018 56450 34580 22961 26035
1501 420046 48889 13205 240 6894 17997 514 5175 9786 45403 8728 3875 23116 68637 240 12298 47127 7056 4322 2870 3253
13511 3775842 439999 118842 2160 62044 161971 1295 46575 88132 408626 78553 34875 208042 617735 2609 258308 424145 63506 38902 25831 29288 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 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
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 871
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
916 917 918 919 920 921 922 923 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 1000
Remaining local transaction total where tax is paid Seperately not covered above
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1001 1002
1003
Local Purchases from Non Tin holders Gross Local Purchases Where tax is not paid seperately Gross Total
0 0
14328315
1830319
16158634
ANNEXURE J (Section 3) TIN Period Enter Vat amount wise Top 499 Separately in descending order and put Total of Remaining in 500th row CUSTOMER WISE DEBIT NOTE OR CREDIT NOTE Sr. No TIN of Customer Net Taxable VAT Amount Amount Rs. Rs. 1 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 2 3 4 Gross Total Rs. 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
495 496 497 498 499 500
0 0 0 0 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 Gross Local Sales of Debit/Credit notes wher tax is not collected seperately
501
502
503 Gross Total 0 0 0 * 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.
ANNEXURE J (Section 4) Period SUPPLIER WISE DEBIT NOTE OR CREDIT NOTE Enter Vat amount wise Top 499 Separately in descending order and put Total of Remaining in 500th row B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately Sr.No TIN of Supplier 1 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 2 Net Taxable Amount Rs. 3 VAT Amount Rs. 4 TIN
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 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114
115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156
157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198
199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240
241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282
283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324
325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366
367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408
409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450
451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492
493 494 495 496 497 498 499 500
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
501
502
Gross Local Purchase of Debit/Credit notes wher tax is not collected seperately 0 0 503 Gross Total * 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.
T NOTE ut Total of Remaining in 500th
hich VAT is charged separately Gross Amount Rs. 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0
ubmitted only when there is urchased.
ANNEXURE J (Section 5)
Period TIN CUSTOMER WISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST ACT,1956 Enter Gross Total wise Top 199 Separately in descending order and put Total of Remaining in 200th row
Sr.No Name of Customer
TIN of Customer (If Any) 3
Transaction Type 4
Gross Total Rs.
1 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 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 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114
115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156
157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198
199 200 201
Remaining transaction total which not Covered Gross Total
EAS SALES UNDER CST of Remaining in 200th row Major Commodity 6
ANNEXURE J (Section 6) SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956
Period TIN Enter Gross amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row
Sr.No Name of supplier
TIN of Supplier (If Any) 3
Transaction Type
Any other cost of purchase 5
1 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 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 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115
116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157
158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199
200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241
242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283
284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325
326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367
368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409
410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451
452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493
494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535
536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577
578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619
620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661
662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703
704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745
746 747 748 749 750 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 784 785 786 787
788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829
830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 871
872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913
914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955
956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997
998 999 1000 Remaining transaction total which not Covered 1001 Purchases from Unregistered Dealers 1002 Gross Total
1956 of Remaining in 1000th row Gross Amount Rs. 6
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.
No.VAT/AMD-1009/IB/Adm-6:-In exercise of the powers conferred by sub-rule (2) of Rule 17A o Value Added Tax Rules, 2005 (hereinafter referred to as Principal Rules), the Commissioner of S Maharashtra State hereby notifies that,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) 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 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 r 4. This Audit report is divided in three parts, which are as under:Sr. No. Part Particulars
A B C
Part-1 Part-2 Part-3
is related to verification and certification, computation of t recommendations to the dealer. is related to general information about the dealer under au is about the various Schedules and Annexures.
Relevant Schedules applicable, as per type of return:
Sr. A B C D E F G
Type of Return filed Relevant Schedule Form 231 Form 232 Form 233 Form 234 Form 235 Form III E (CST) Schedule I Schedule II Schedule III Schedule IV Schedule V Schedule VI
Dealer filing Different combinations of Schedules as applicable depending u different types of returns filed Schedules as applicable depending upon the types returns (as mentioned in Sr. No.1 to 5 above) 5. Instructions for filling information in the return(s) remain applicable for respective items of while filing returns, these instructions have not been followed, it should be ensured that they are fo 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 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 op Aprt 1 B should not be opted.If this instruction is not followed then the error message appears as "P 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 correspond to the relevant certificate. Further, the auditors remarks are to be included at Para 5 of 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 Table 3 of Part 1 . 9. In Table 4 of Part I is for showing amounts of Cumulative Quantum of Benefits ( CQB ) ava includes amount of CQB on account of refund claimed u/r 79(2) and under the Luxury Tax Act as p 12E of Schedule IV.
10. Where dealer is required to maintain the records about the sales, purchases, Imports and Ex Excise Act, 1944, the Customs Act, 1962 or under the State Excise Act in such cases the Auditor s correlate the details of sales, purchases, Imports and Exports disclosed under the said Acts and disc 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 econom published by International Standard Industries Classification. The same activity codes are adopted Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 Ta 12. The difference between amount as per returns and amount as per Audit, gets calculated in re which are filled by the dealer. 13. In Annexure-A ,details of amount of tax paid as per returns /chalan under MVAT Act and 30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against 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 unde Act are to be filled. The details of Refund Adjustment Order issued and amount adjusted against th 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 fi regarding set-off on capital assets, non admissibility of set-off under Rule 54, reduction of set-off u to be filled in this annexure.
18. In Annexure-F various financial ratios for the period under audit and other information are dealer has multi State activities, then the ratios related to gross and net profit may be given for enti 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 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
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 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 Au Table No.-2 and row (xi) of Table-3, Para-4 of Part-1.
23. In Annexure-J dealer-wise information of sales and purchases during the period under Audit consists of six Sections. Section 1 is for filling in the information of Customer wise sales. Section information of Supplier wise purchases. The values in Annexure J Section 1 and Section 2 must be effect of Debit & Credit notes. Section 3 is for filling in the information of Customer wise Debit no Section 4 is for filling in the information of Supplier wise Debit notes and Credit Notes. In Section figures with minus sign should be used in case of credit notes and debit notes respectively. Sectio information of Customer wise transactions of Direct Exports and High Seas Sale under the CST Ac 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 hi 25. Annexure-J section 6 is provided for details of OMS purchases. In this annexure, dealer wise a wise information is to be filled.
26. In Annexure-K determination of Gross Turnover of Sales and Purchases along with reconc 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 Dea regarding submission of the Form-704 and acceptance of Auditor's recommendations. It is to be sub 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. same next error appears. Errors in Annexure can be avoided if the rows in which information is to b completely filled. 29. If the dealer has multi-state activities then Trial Balance in relation to the business Activities be attached. Wherever prescribed documents are not made available to the auditor or same are insu 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. Transaction Id and Date of uploading along with some other fields. The dealer is required to submi Acknowledgment to the Deputy Commissioner, Desk Audit Cell in case of Mumbai and in case of 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 b 2011, the audit Report even if electronically uploaded on or before 31 January 2011, shall not be de
32. It is mandatory for the Auditor to visit the principal place of business and the place where ma 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 i right hand corner of each Schedule to choose whether it is applicable. The option is named as "A option to select "Yes or No". Dealer is mandatory to select "Yes" in case of applicable Schedule a non applicable Schedules . Once a dealer selects the option "No" then he shall not enter any inform 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 bo 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 on 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 e Cells C 84, C86 of Table 2; C 106 of Table 3 and B 131,B132 of Table 5, it is necessary to mention figures are filled in the corresponding cells. 38. The green and shaded fields are non enterable. The green fields have been given formulas an 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. H 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 o particular sheet. After pressing the validation button in Part I , Errors in entire form are shown .Aft validating the Part 1, -Rem.txt file will be generated and get saved on Drive C. The dealer may u logging on to www.mahavat.gov.in under his login Id and Password for e-Services.
X,
400 010
ACT, 2002.
ule (2) of Rule 17A of the Maharashtra he Commissioner of Sales Tax,
e substituted, namely:-
ule 17A)
dded Tax Act, 2002.
paring the report) fter 1st April 2008. ons of Section 61 of the MVAT Act, 2002
e enclosed with this report.
iculars
on, computation of tax liability and the dealer under audit.
nexures.
pplicable depending upon the types of ending upon the types of returns filed.
r respective items of the schedules. If, sured that they are followed while
is filled then Part 1 B and C should not be .In case Part 1 C is opted then Part 1 A and message appears as "Please Check and
o a to p, in Para-3 of Part-1 and should included at Para 5 of Part-1 and ble.
omputed respectively in Table 2 and
Benefits ( CQB ) availed. This amount e Luxury Tax Act as per Box 10 E, 11E and
hases, Imports and Exports under Central h cases the Auditor should invariably he said Acts and disclosed under MVAT t-1 accordingly.
he lines of the economic activities. It is ty codes are adopted by the National ormation in Part-2 Table 3. These Activity , gets calculated in respective Schedules
under MVAT Act and interest paid u/s ount adjusted against the tax payable for the
nd interest paid under section 9(2A) CST nt adjusted against the tax payable for the
o be filled.
e filled. the dealer are to be filled. The details reduction of set-off under Rule 53 etc are
other information are to be filled in. If a may be given for entire business entity and
The CST Act, 1956 is to be filled . TIN of
of local sales is to be filled.TIN of the
956 is to be filled. TIN of the customer
d in figure as per Audit in row (xiv) of
e period under Audit is to be filled. It r wise sales. Section 2 is for filling in the nd Section 2 must be given after giving ustomer wise Debit notes and Credit Notes. edit Notes. In Section 3 and Section 4 es respectively. Section 5 is for filling the ale under the CST Act, 1956. Section 6 is 1956.
Direct Export and highseas sale. nnexure, dealer wise and transaction type
es along with reconciliation with Profit
It is provided for Dealer's statement dations. It is to be submitted to the
or appears at a time. After correcting the ch information is to be filled are
e business Activities in Maharashtra should ditor or same are insufficient and w.
of this Audit Report. It will show the r is required to submit a print of this umbai and in case of places other than
attachments, on or before 10 February y 2011, shall not be deemed to be filed.
nd the place where major business activities
nnexure. An option is available at the top ption is named as "Applicable" and allows applicable Schedule and "No" in case of ll not enter any information in the
In case any field or box is not applicable,
s completely i.e. if one cell in a row is
he description. For example, in Part I, necessary to mention the description if
en given formulas and are auto filled.
chedules are filled. Hence it is advised to
nd then Part I
e error sheet shows only the errors in that form are shown .After successfully C. The dealer may upload this file after vices.

Form 704

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Statement of Submissin of Audit Report in Form-704 I, of M/sholder of TIN hereby certify that the accounts of M/sholder of TIN , have

Date : Place : Seal Signature with Name and Designation

Accepted Amount CST (Rs)

ing to the Form-704 recommendations by the

tera Confidential Part I

3 5 (ii) (b) (i) (ii)

tera Confidential Part I

tera Confidential Part I

tera Confidential Part I

Amount as per returns (Rs.)

ii) iii) iv) v) vi) (a) (b)

xiii) (i) (ii) xiv) xv)

101 102 103

104 105 106 107

i) ii) iii) iv)

(b) ix) x) xi)

tera Confidential Part I

133 134 135 136

5. Qualifications or remarks having impact on the tax liability :(a)

tera Confidential Part I

Signature of Chartered Accountant / Cost Accountant

Date of signing the Audit Report in form 704

165 166 167 168 169

170 171 172 173 174 175

Validate and Generate

TeraSoftware Confidential part II

TeraSoftware Confidential part II

RELATED INFORMATION UNDER OTHER ACTS

Profession Tax Returns filed for the period under Audit

TeraSoftware Confidential part II

TeraSoftware Confidential part II

Business Activity in Brief Schedule Entry

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

(ii) Changes in the accounting system (iii) Change in product line

(iv) New business activity

Other changes, if any [please specify]

TeraSoftware Confidential part II

H. Works contractor Mandap Decorator

FALSE Motor Vehicle Dealer FALSE

L. Name of the Bank 1 2 3 4 5 6 7 8 9 10 11 12 13

TeraSoftware Confidential part II

TeraSoftware Confidential part II

TeraSoftware Confidential part II

188 189 190 191 192 193 194

AUDIT REPORT PART-3

As per return (Rs.) 3

As per Audit (Rs.) 4

0 As per Returns As per Audit

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

As per Returns (Rs.)

0 As per Audit Purchase Value Rs. Tax Amount

As per Return (Rs.) 3 0

As per Audit (Rs.) 4 0

f) Excess credit carried forward to subsequent tax period

d) Total Amount Refundable (b-a)

0 Difference in Tax Amount

Difference in Tax amount

7 0 0 0 0 0 0 0 0 0 0 0 Difference in Tax amount

AUDIT REPORT PART-3

Difference in Tax Amount (Rs.)

Turn-Over of Sales liable to tax (Rs.) 5

Tax Amount (Rs.) 6 0 0 0 0 0 0 0 0 0 0 As per Audit Difference 7 0 0 0 0 0 0 0 0 0 0