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O P Q R S T U V W X Y Z AA AB AC FORM_231 Ver 1.6.0 Return-cum-chalan of tax payable by a dealer under M.V.A.T.Act, 2002 (See Rule 17, 18 and 45) M.V.A.T. R.C. No. Name of Dealer BLOCK NO/ FLAT STREET/ ROAD CITY Location of Sales Tax officer having jurisdiction over Address Phone No Of Delar If Holding CST RC Separate Please Select Return Code Eligible For 704

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1 2. Personal Information of the Dealer

Name of Premises/Building/Village Area/ Locality District Pin code

11 13 3 Please Select which ever is Applicable

E_mail id of Dealer

14

Type of Return (Select appropriate) Periodicity of Return (Select appropriate)

16

Whether First Return ? (In Case of New Registration / New Package scheme dealer) Whether Last Return ? (In Case of Cancellation of Registration Or For new Package scheme dealers for end of non package scheme period Or end of package scheme period) No To Date Month Year

18 Year From Date Month Period Covered by 19 4 Return 21 22 5 Particulars Gross turnover of sales including, taxes as well as turnover of non Computation of sales transactions like value of branch/ consignment transfers , job net turnover of a) work charges etc 23 sales liable to tax Less:-Value ,inclusive of sales tax.,of Goods Returned including reduction of sales price on account of rate difference and discount . b) 24 25 26 Less:-Net Tax amount ( Tax included in sales shown in (a) above less c) Tax included in(b) above) Less:-Value of Branch Transfers / consignment transfers within the d) State If Tax is Paid by an Agent Less:-Sales u/s 8(1) i.e Inter state sales including Central Sales Tax,Sales in the course of Imports, Exports and value of Branch Transfers / Consignment Transfers outside the State Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box (e) Turnover of sales in the course of import u/s 5(2) of the CST Act e) 1956 included in Box (e) Less:-Sales of tax-free goods specified in Schedule" A" of MVAT f) Act Less:-Sales of taxable goods fully exempted u/s 41 and u/s. 8 other g) than sales under section 8(1) & covered in Box 5(e) h) Less:-Labour Charges/Job work charges i) j) Less:-Other allowable deductions, if any Balance: Net turnover of Sales liable to tax [a-(b+c+d+e+f+g+h+i)]

Amount ( Rs)

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6 Computation of Sales Tax payable under the M VAT Act 6A

a) b) c) d) e) f)

Rate of tax 12.50%

Turnover of sales liable to tax (Rs.) 678

Total 678 Sales Tax collected in Excess of the Amount of Tax payable.
Particulars a) Total turnover of Purchases including taxes, value of Branch

Tax Amount ( Rs) 85 0 0 0 0 0 85 0 Amount ( Rs)

49 7 .Computation of Purchases Eligible for Set50 off 51 52 53 54 55 56 57 58 59 60 61 62

Transfers/ Consignment Transfers received and Labour/ job work charges Less:-Value of goods return(inclusive of tax,including reduction of Purchase price on account of rate difference and discount . c) Less:-Imports (Direct imports) d) Less:-Imports (High seas purchases) e) Less:-Inter-State purchases (Excluding purchases against certificate in form 'H') e1) Less: Purchases of taxble goods (either local or Interstate) against certificate in Form'H' f) Less:-Inter-State branch / consignment transfers received g) Less:-Within the State Branch Transfers /Consignment Transfers received where tax is to be paid by an Agent h) Less:-Within the State purchases of taxable goods from unregistered dealers i) Less:-Within the State Purchases of taxable goods from registered dealers under MVAT Act, 2002 and which are not eligible for setj) Less:-Within the State purchases of taxable goods which are fully exempted from tax u/s 41 and u/s 8 but not covered under section k) Less:-Within the State purchases of tax-free goods specified in Schedule "A" l) Less:-Other allowable deductions, if any m) Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off [a(b+c+d+e+e1+f+g+h+i+j+k+l) ]
b)

63 66 67 68 69 70 71 72 73 74 75 76 77 7A. Computation of Purchase Tax payable on the purchases effected during this period or previous periods 8 Tax Rate wise breakup of within state purchases from registered and unregistered dealers eligible for set-off as per box 7(m) and 7A

0 Tax Amount ( Rs) 0 0 0 0 0

Rate of Tax a) b) c) d) e) Total

Turnover of Purchases liable to tax (Rs.)

Rate of tax a) b)

Net Turnover of purchases (Rs.)

Tax Amount ( Rs)

8 Tax Rate wise breakup of within state purchases from B C andD registered unregistered 78 dealers eligible for set-off as per 79 box 7(m) and 80 7A 81 82 83 9. Computation of set-off claimed in this 84 return

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Total Particulars
a)

0 Purchase Value(Rs.)

0 Tax Amount (Rs.)

b)

85

86 c) 87 d) 88 e) 89 90 91

Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 8 Less: Reduction in the amount of set_off u/r 53(1) of the corresponding purchase price of (Sch C, D & E) goods Less: Reduction in the amount of set_off u/r 53(2) of the corresponding purchase price of (Sch B) goods Less: Reduction in the amount of set-off under any other sub rule of Rule 53 Add: Adjustment on account of set-off claimed Short in earlier return Less: Adjustment on account of set-off claimed Excess in earlier return

f) Set-off available for the period of this return [a(b+c-d+e)]

92 10. Computation for Tax payable along with return 93 A. Aggregate of 94 credit available for a) the period covered 95 b) under this return 96 97 c) d) Particulars Set off available as per Box 9 (f) Excess credit brought forward from previous return Amount already paid ( Details to be entered in Box 10 E) Excess Credit if any , as per Form 234 , to be adjusted against the liability as per Form 231 Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act 2002 /Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act 1987 Amount of Tax collected at source u/s 31A Refund adjustment order No. ( Details to be entered in Box 10 F) Total available credit (a+b+c+d+e+e1+f) Sales Tax payable as per box 6 + Purchase Tax payable as per box 7A Adjustment on account of MVAT payable, if any as per Return Form 234 against the excess credit as per Form 231. Adjustment on account of CST payable as per return for this period Adjustment on account of ET payable under Maharashtra tax on Entry of Goods into Local Areas Act, 2002 / /Maharashtra Tax on Entry of Motor Vehicle Act into Local Areas Act1987 0 85 Amount ( Rs) 0

98 99 100 101

e) e1) f)

g) B Total tax payable 102 and adjustment of a) CST/ET payable 103 against available b) credit 104 c)

105

d)

and adjustment of CST/ET payable against available credit

B 106 107 108 109 110

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F e) f) f1) g)

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Amount of Tax Collected in Excess of the amount of Sales Tax payable if any ( as per Box 6A) Interest Payable Late Fee Payable Balance: Excess credit =[10A(g)-(10B(a)+10B(b)+10B(c)+ 10B(d)+ 10B(e)+ 10 B(f)+ 10 B(f1))] Balance Amount payable= [ 10B(a)+10B(b)+10B(c)+ 10B(d)+10B(e)+10 B(f)+ 10 B(f1)-10A(g)] Excess credit carried forward to subsequent tax period Excess credit claimed as refund in this return(Box10 B(g)- Box 10 C(a)) Total Amount payable as per Box 10B(h) Amount paid as per revised return/fresh return ( Details to be included in Box 10 E) Amount paid as per Revised /Fresh return ( Details to be entered in Box 10 E) Amount (Rs) Payment date Name of the Bank

0 85

h) C Utilisation of 111 Excess Credit as per a) box 10B(g) 112 b) D. 114 Tax payable with a) return-Cum-Chalan 115 b) 116 118 119 120 121 122 123 124 125 126 127 128 129 130 132 133 134 135 136 137 138 139 c) Chalan CIN No

0 85

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

TOTAL

0 Amount Adjusted( Rs) Date of RAO

F. Details of RAO
RAO No

140 TOTAL 0 143 144 G. The Statement contained in Box 1 to 10 are true and correct to the best of my knowledge and belief. 145 Date of Filing of Return 146 Name Of Authorised Person 147 Designation 148 E_mail_id 149 150 Date Month Year Place Remarks Mobile No

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