Schedule 2 Errors Srno Sheet Name Line

Schedule 2 Errors
Srno Sheet Name Line No Box No Error Description

tera Confidential Part I 01/20/2010 Page 2
A B C D E F G H I J
1 FORM - 704 Version 1.2.0
2 (See rule 65)
Validate and Generate
3 Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
4 Location
5 PART -1
6 AUDIT REPORT AND CERTIFICATION
7 Period Of Audit FROM TO
1 The audit of M/s holder of Tax Payer
Identification Number
8
under the Maharashtra Value Added Tax Act, 2002 (hereinafter referred
9
to as"the MVAT Act") and Tax Payer Identification Number
10 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 .
1(A) The Tax Audit under the provisions of the Income Tax Act, 1961 was
conducted by (*) me/us/ M/s
11
12 Chartered Accountants. We hereby annex a copy of our/their Tax Audit

Report dated
13
alongwith all the annexures to those reports and copies each of
a)
14 the audited (*) Profit And Loss Account / Income And Expenditure
Account for the year ended on
b)
15
The audited balance sheet as at
1(B) The Tax Audit of the dealer under the provisions of the Income Tax Act,
1961 has not been conducted but the Statutory audit is conducted
16 under
17 Act. Therefore, we have obtained the Audit Report, Balance Sheet as at
18 and the Profit and Loss Account/Income and Expenditure A/c for the
financial year ended on
19 and the same are annexed herewith.
1( C) The dealers books of account are not audited under any statute.
20
Therefore, we have obtained the Balance Sheet as at
21 and the Profit and Loss Account/Income and Expenditure A/c for the
financial year ended on
22 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 entity’s management. Our responsibility is to express an opinion on
their sales tax related records based on our audit. We have conducted our audit in accordance with
the standard auditing principles generally accepted in India. These standards require that we plan
23 and perform the audit to obtain reasonable assurance about whether the sales tax related records
and financial statements are free from material mis-statement(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)
24 I/we have verified correctness of the tax liability of the dealer in respect of below mentioned sales
tax returns.
25
TABLE-1
26
Sr. No. Particulars
1 Dealer is required to file returns (Select
27 appropriate Box)
A B C D E F G H I J
2 Dealer has filed all the returns as per given
28 frequency.
29 3 Dealer has maintained stock register.

4 Verification of the Returns for the period under FROM 0 TO 0
30 Audit
31 5 Returns verified (Please Select the appropriate box)
32 (a)(i) Returns under the Maharashtra Value Added Tax Act, 2002
33 (ii) Return in Form 405

34 (b) Returns under the Central Sales Tax Act, 1956.
(i) The dealer has filed returns only for the period in which there is inter-State sales or sales
35 u/s. 5(2) or 5(3).
(ii) Since there are no interstate sales or sales u/s. 5(2) or 5(3) in other periods, the dealer
36 has/has not filed returns for such periods.
2(B) Subject to *my/our remarks about non-compliance, shortcomings and deficiencies in the
37 returns filed and tax liability computed and presented in respective schedules and Para-4 of
this Part, I/We certify that,-
a) I/We have obtained all the information and explanations, which to the best of *my/our
38 knowledge and belief, were necessary for the purposes of the audit.
b) 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
39 return(s), we give the information as required in Part-3 in Schedule I / II / III / IV / V / VI (score
out whichever is not applicable) along with the applicable annexure(s).
c) 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
40 documents are sufficient for computation the tax liability under the MVAT Act and the CST
Act.
d) The gross turnover of sales and purchases, determined by us, includes all the transactions of
41
sales and purchases concluded during the period under audit.
e) The adjustment to turnover of sales and or purchases is based on entries made in the books
42 of account during the period under Audit and same are supported by necessary documents.
f) 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
43 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.
g) Considering the schedule and entry wise classification of goods sold, classification of
44 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.
h) Computation of set-off admissible in respect of purchases made during the period under
Audit and adjustments thereto are correct. While ascertaining the correctness, *I/We have
taken into account the factors such as goods returned, adjustments on account of discounts
45 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.
i) 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
46 before me. I/we have verified the same and they are in conformity of the provisions related
thereto.
j) Computation of Cumulative Quantum of Benefits (CQB), wherever applicable, is in conformity

47 with the provisions of the Act in this regard.
k) The records related to the receipts and dispatches of goods are correct and properly
48
maintained.
49 l) The tax invoices in respect of sales are in conformity with the provisions of law.
A B C D E F G H I J
m) The Bank statements have been examined by *me/us and they are fully reflected in the
50 books of account.
n) *I/we certify that *I/we have visited the principal place of business or a place of business
from where major business activity is conducted by the dealer. The dealer is conducting his
51 business from the place/places of business declared by him as his principal place of
business/and the additional place of business.
o) 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,-
52 (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.
p) I have verified that the purchases effected by the dealer in respect SEZ Unit of the dealer
53 are used in the said Unit.
3. Out of the aforesaid certificates; the following certificates are negative for the reasons given hereunder:-
54
(a)
55
(b)
56
(c)
57
(d)
58
(e)
59
(f)
60
g)
61
h)
62
A B C D E F G H I J
i)
63
j)
64
k)
65
l)
66
m)
67
n)
68
o)
69
p)
70
71 COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS

72 TABLE-2
73 UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002
Sr. No. Particulars Amount as per Amount as Difference (Rs.)
74 returns (Rs.) determined
after audit (Rs.)
i) Gross Turn-Over of Sales, including taxes as well 0 0 0

as Turn-over of Non-Sales Transactions like Value
75 of Branch Transfers/ Consignment Transfers and
job work charges
76 ii) Less:- Total allowable Deductions 0 0 0

77 iii) Balance Net Turn-over liable for Tax 0 0 0
78 iv) Tax leviable under the M.V.A.T. Act, 2002 0 0 0
79 v) Excess collection under M.V.A.T. Act, 2002 0 0 0
80 vi) Less: Credits available on account of following:
81 (a) Set-off claimed: 0 0 0
A B C D E F G H I J
(b) Amount of tax paid under MVAT Act as per 0 0
82 ANNEXURE-A (including interest)
(c) Credit of tax as per tax deduction at source 0 0

83 certificates (As per ANNEXURE-C).
(d) Any other (please 0

specify)
84
vii) Total credits [(a) to (d) above)] available 0 0 0

85
viii) Add/Less:- Any 0

other(please
86 specify)
87 ix) Total amount payable/refundable 0 0 0
88 x) Less: Total Amount of Tax Deferred 0 0 0

xi) Less : Refund adjusted for payment of tax under 0 0
89 the Central Sales Tax Act, 1956
90 xii) Less : Refund already granted to dealer 0
91 Balance Tax Payable/ Refundable 0 0 0
92 (i) Add : Interest u/s 30(2) 0 0
93 (ii) Add : Interest u/s 30 (4) 0
94 xiii) Total Amount Payable/ Refundable. 0 0 0
xiv) Differential tax liability for non-production of 0 0

95 declaration/ certificate as per Annexure-H.
96 TABLE-3
97 UNDER CENTRAL SALES TAX ACT, 1956
Sr. No. Particulars Amount as per Amount as Difference (Rs.)
after audit (Rs.)
99 i) Gross Turn-Over of Sales (as per Sch. VI) 0 0 0
100 ii) Less:- Total Deductions available 0 0 0
101 iii) Balance Net Turn-over liable for Tax 0 0 0
iv) CST leviable under the Central Sales Tax Act, 0 0 0

102 1956 subject to production of declarations listed
in Annexure-I.
v) (a) Less: Amount of Tax Deferred 0 0 0
103
(b) Amount of tax paid under the CST Act 0 0

104
ANNEXURE-B (including interest)
105 (c) MVAT refund adjusted (if any) 0 0 0
vi) Add/Less : Any 0

other (Please
106 specify)
vii) Balance of tax payable/ Refundable) 0 0 0

107
viii)(a) Add: Interest U/s 9(2) read with Section 30(2) of 0 0

108 MVAT Act.
(b) Add: Interest U/s 9(2) read with Section 30 (4) of 0
109
MVAT Act.
A B C D E F G H I J
ix) Total Dues Payable /Refundable 0 0 0
110
x) Excess Central Sales Tax Collection 0 0 0

111
xi) Differential CST liability for want of declaration 0 0

112 as worked out in Annexure-I.
113 TABLE-4
114 CUMULATIVE QUANTUM OF BENEFITS AVAILED
Amount as per Amount as Difference (Rs.)
after audit (Rs.)
Sr. No. Particulars
116 i) Under the Maharashtra Value Added Tax Act, 0 0 0
ii) 2002.
Under the Central Sales Tax Act, 1956 0 0 0
117
118 TOTAL 0 0 0
119 TABLE-5
120 Classification of additional Dues or Refund with calculation of Tax and interest thereon
121 Sr. No. Reasons for additional Dues Additional Dues
(Tax)
122 VAT CST
1 Difference in Taxable Turn-over
123
2 Disallowance of
Branch/Consignment Transfers
124
3 Disallowance of Inter-state sales

or sales under section 6 (2) of
125 CST Act.
4 Disallowance of High-seas Sales
126
5 Additional Tax liability on account

of Non-production of Declarations
127 and Certificates.
6 Computation of Tax at Wrong rate
128
7 Excess claim of Set-off or Refund.
129
130 8 Disallowance of other Non-admissible claims. (Please Specify)
131 (a)
132 (b)
133 9 TOTAL DUES PAYABLE

A B C D E F G H I J
Amount of interest payable (To
134 10 be calculated form due date to
the date of Audit)
135 11 TOTAL AMOUNT PAYABLE
136 5. Qualifications or remarks having impact on the tax liability:-
(a)
137
(b)
138
(c)
139
140 6. Dealer has been recommended to:-

141 Sr. No. Particulars MVAT (Rs.) CST (Rs.)
142 i) Pay additional tax liability of Rs.
143 ii) Pay back excess refund received of Rs.
144 iii) Claim additional refund of Rs.
145 iv) Reduce the claim of refund of Rs.
146 v) Reduce tax liability of Rs.
147 vi) Revise closing balance of CQB of Rs.
148 vii) Pay interest under-section 30(2) of Rs.
149 viii) Pay interest under-section 30(4) of Rs.
For *Chartered Accountants / Cost

150 Accountants
Name
151
*(Proprietor/
Partner)
Membership Number
152
Address:-
153
Email Id of the Chartered Mobile Telpohne No

154 Accountants / Cost Accountants
155 Date of signing the Audit Report in form 704
156
Enclosures: (1) Statutory Audit Report and its Annexures
157
2) Tax Audit Report under the Income Tax Act, 1961
158
3) Balance Sheet and Profit & Loss Account /Income and Expenditure Account.
159
In case dealer is having multi-state activities the Trial Balance for the business activities in
4) Maharashtra.
160
161
TeraSoftware Confidential part II 9 Audit 704
A B C D E F G H I J K
1 FORM - 704
2 (See rule 65)
Validate Part2
3 Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
4 PART - 2
5 GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES

6 1 General information:-
Email Id of the Auditee Mobile Telpohne No

7
A.1) Period under the Audit FROM 0 TO 0

8
2) Tax payers Identification Number under MVAT 0

9
Act, 2002.
10 3) Registration Number under CST Act, 1956 0
4) Permanent Account Number under Income Tax
11 Act, 1961
B.1) Name of the Dealer as appearing on the Registration
Certificate.
12
13 2) Trade Name (If any):-

3) Address of the Business (To be given only if there is
14 change in the Address during the period as compared
with the Registration Certificate):-
4) Additional place of business:- (To be given only if there is change in the Address during the period as compared with the Registration
15 Certificate):-
Name (If Any) Of The Floor and PlotNo,Street and Area City PIN Code District
16 Aditional Place of business Building Name
i)
17
ii)
18
iii)
19
iv)
20
v)
21
vi)
22
vii)
23
viii)
24
25 C. RELATED INFORMATION UNDER OTHER ACTS

26 (1) R. C. Number under P.T. Act, 1975
27 (2) Date of Effect of R.C. under PT Act
(a) Profession Tax Returns filed for the period under Audit
28
(b) Payments are made as per Returns (Please Select appropriate Box).
29
30 (3) E. C. Number under P.T. Act, 1975
31 (4) Date of Effect of E.C. under PT Act
(5) The Profession Tax under above E.C. has been paid
32 for the period under Audit (Please Select appropriate
Box)
(6) R. C. Number under Luxury Act, 1975
33
(7) Returns are filed under the Luxury Tax Act, 1987 for the
34 (a) period under Audit(Please Select appropriate Box).
(b) Payments are made as per Returns (Please Select
35 appropriate Box).
36 (8) R.C. Number Entry Tax on Goods Act, 2002, if any.

(9) R.C. Number under Sugarcane Purchase Tax Act, 1962, if
37 any.
38 (10) Eligibility Certificate Number, if any.

39 (11) Entitlement Certificate Number, if any

40 (12) ECC Number under Central Excise Ac, if any.

41 (13) Import Export Code given by DGFT, if any

42 (14) Service Tax Registration Number, if any

43 2 BUSINESS RELATED INFORMATION
A. Specify the divisions or units for which separate books of account
44
(1) are maintained
45 2) Identity of division or unit
Name (If Any) Of The Floor and PlotNo,Street and Area City PIN District
46
Division or Unit Building Name
i)
47
ii)
48
iii)
49
iv)
50
v)
51
vi)
52
vii)
53
viii)
54
ix)
55
B. Business Activity in Brief

56
57 C. Commodity Dealt in (5 major commodities) Schedule Entry

58 i)
59 ii)
60 iii)
61 iv)
62 v)
D. Address of the Place of Business of the dealer where books of
account are kept
63
E.[i] Name and version of accounting software used

64
[ii] Change in accounting software, if any

65
F. The following are the major changes made during the Short description of change
66
period of review -
(i) Change in the method of valuation of stock
67
(ii) Changes in the accounting system

68
(iii) Change in product line

69
(iv) New business activity
70
(v) Other changes, if any [please

specify]
71
72 G. Nature of business (Please Select one or more appropriate boxes, as applicable
73
Restaur
Manufacturer ant Reseller Wholesaler
74 Liquor
Retailer Bakery Importer Dealer
75 Job Franchisee
Works contractor PSI Unit worker Agent
76 Second Hand Motor Vehicle

Mandap Decorator Dealers
77
Other (Please Specify)
Motor Vehicle Dealer
H. Constitution of the Business (Please Select the appropriate)
78
79
I. Working capital employed by the entity (Difference between current assets and current liabilities) -
81 as on the last day of the period under audit.
82 3 ACTIVITY CODE
Activity Code Activity Description Turn-over (Rs.) Rate of Tax
Tax
83
84
85
86
87
88
89
4 Particulars of the Bank Account(s) maintained during the period under Audit
90
Name of the Bank Branch BSR Number (Give Branch Address, if BSR Code not Account Number(s)
91 known)
1
92
2
93
3
94
4
95
5
96
6
97
7
98
8
99
9
100
10
101
11
102
12
103
13
104
14
105
15
106
16
107
17
108
18
109
19
110
20
111
21
112
22
113
23
114
24
115
25
116
26
117
27
118
28
119
29
120
30
121
31
122
32
123
33
124
34
125
35
126
36
127
37
128
38
129
39
130
40
131
41
132
42
133
43
134
44
135
45
136
46
137
47
138
48
139
49
140
50
141
51
142
52
143
53
144
54
145
55
146
56
147
57
148
58
149
59
150
60
151
61
152
62
153
63
154
64
155
65
156
66
157
67
158
68
159
69
160
70
161
71
162
72
163
73
164
74
165
75
166
76
167
77
168
78
169
79
170
80
171
81
172
82
173
83
174
84
175
85
176
86
177
87
178
88
179
89
180
90
181
91
182
92
183
93
184
94
185
95
186
96
187
97
188
98
189
99
190
100
191
tera Confidential 01/20/2010 Page 18
A B C D E F G
1 AUDIT REPORT
PART-3 Validate Schedule1

2
3 SCHEDULE-I Applicable
4 1) Computation of Net Turn-Over of Sales liable to tax

5 Particulars As per return As per Audit Difference
6 (Rs.) (Rs.) (Rs.)
7 1 2 3 4 5
a) Gross Turn-Over of Sales, including taxes as well as Turn-over of Non- 0
8 Sales Transactions like Value of Branch Transfers/ Consignment Transfers
and job work charges
b) Less: - Turn-Over of Sales (including taxes thereon) including inter-State 0
9 Consignment Transfers and Branch Transfers Covered under Schedule II,
III, IV or V
10 c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0
d) Less:-Value of Goods Return (inclusive of tax), including reduction of sale 0
11
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 0
12 (b) and (d) above)
f) Less:-Value of Branch Transfers/ Consignment Transfers within the State if 0

13
tax is to be paid by an Agent.
g) Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales 0
14 in the course of Imports, Exports and value of Branch Transfers/
Consignment transfers outside the State. (Turn-Over covered under
Schedule-VI)
15 h) Less:-Sales of tax-free goods specified in Schedule “A" of MVAT Act 0
i) Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under 0
16
section 8(1) and covered in Box 1(g) above.
17 j) Less:- Job work Charges or Labour charges. 0
k) Less:-Other allowable deductions, 0
if any (Please specify)
18
19 l) Balance: - Net Turn-Over of Sales liable to tax (c) - (d+e+f+g+h+i+j+k) 0 0 0

20 2) Computation of tax payable under the MVAT Act
Sno Rate of Tax % As per Returns As per Audit Difference in Tax
21
Amount
Turn-Over of Tax Amount (Rs.) Turn-Over of Tax Amount (Rs.)
22 Sales liable to Sales liable to tax
tax (Rs.) (Rs.)
23 1 2 3 4 5 6 7
24 a) 12.50 0 0 0
25 b) 4.00 0 0 0
26 c) 0 0 0
27 d) 0 0 0
28 e) 0 0 0
29 f) 0 0 0
30 g) 0 0 0
31 TOTAL 0 0 0 0 0
32 2A) Sales Tax collected in Excess of the Amount Tax payable As per Returns As per Audit Difference (Rs.)
33 0
34 3) Computation of Purchases Eligible for Set-off
Particulars As per Returns As per Audit(Rs.) Difference(Rs.)
35
(Rs.)
23:05:3001/20/2010179
A B C D E F G
a) Total Turn-Over of Purchases including taxes, value of Branch Transfers / 0
36
consignment transfers received and Labour/ job work charges.
37
b) Less:- Turn-Over of Purchases Covered under Schedule II, III, IV or V 0
38 c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) 0 0 0

d) Less:-Value of Goods Return (inclusive of tax), including reduction of 0
39
purchase price on account of rate difference and discount.
40 e) Less:-Imports (Direct imports) 0
41 f) Less:-Imports (High seas purchases) 0
42 g) Less:-Inter-State purchases 0
43 h) Less:-Inter-State Branch Transfers/ Consignment Transfers received 0
i) Less:-Within the State Branch Transfers / Consignment Transfers received 0
44 where tax is to be paid by an Agent
45 j) Less:-Within the State purchases of taxable goods from un-registered 0

dealers
k) Less:-Purchases of the taxable goods from registered dealers under MVAT 0
46
Act, 2002 and which are not eligible for set-off
l) Less:-Within the State purchases of taxable goods which are fully exempted 0
47
from tax u/s 8 but not covered under section 8(1)
48 m) Less:-Within the State purchases of tax-free goods specified in Schedule 0
“A"
n) Less:-Other allowable deductions 0
/reductions, if any. (Please Specify)
49
o) Balance: Within the State purchases of taxable goods from registered 0 0 0

50
dealers eligible for set-off (c) - (d+e+f+g+h+i+j+k+l+m+n)
51 4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 3(o) above
52 Rate of Tax % As per Returns As per Audit
Net Turn-Over Tax Amount (Rs.) Net Turn-Over Tax Amount (Rs.) Difference in Tax
of Purchases of Purchases amount
53 Eligible for Set Eligible for Set
-Off (Rs.) -Off (Rs.)
54 1 2 3 4 5 6 7
55 a) 12.50 0
56 b) 4.00 0
57 c) 0
58 d) 0
59 e) 0
60 f) 0
61 g) 0
62 TOTAL 0 0 0 0 0
63 5) Computation of Set-off claimed for the period under audit
S no Particulars As per Return As per Audit Difference in
64 Tax amount
Purchase Value Tax Amount Purchase Value Tax Amount

65
Rs. Rs.
a) Within the State purchases of 0 0 0 0 0
taxable goods from registered
66 dealers eligible for set-off as per
Box 4 above
23:05:3101/20/2010179
A B C D E F G
b) Less: - Reduction in the amount of 0
Set-off u/r 53 (1) of the
67 corresponding purchase price of
(Schedule C, D & E) the goods
Less: - Reduction in the amount of 0

Set-off u/r 53 (2) of the of the
68 corresponding purchase price of
(Schedule B, C, D & E) the goods
c) Less: - Reduction in the amount of 0

69 Set-off under any other Sub-rule of
53
d) Amount of Set-off available (a) - 0 0 0 0 0
70
(c+b)
71 6) Computation of Tax Payable
Sno Particulars As per Return As per Audit Difference
72
(Rs.) (Rs.)
73 6A) Aggregate of credit available for the period covered covered under audit
74 1 2 3 4 5
75 a) Set off available as per Box 5 (d) 0 0 0
76 b) Amount already paid (Details as Per ANNEXURE-A) 0
c) Excess Credit if any, as per Schedule II, III, IV, or V to be adjusted against 0
77
the liability as per this Schedule
d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into 0
78
Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
e) Amount Credited as per Refund adjustment order (Details As Per 0
79
ANNEXURE-A))
f) Any other (Please Specify) 0
80
81 g) Total Available Credit (a+b+c+d+e+f) 0 0 0

82 6B) Sales tax payable and adjustment of CST / ET payable against available credit
83 a) Sales Tax Payable as per Box 2 0 0 0
84 b) Interest Payable under Section 30 (2) 0
c) Excess Credit as per this Schedule adjusted on account of M.VAT payable, 0
85 if any, as per Schedule II, III, IV or V
d) Adjustment on account of CST payable as per Schedule VI for the period 0

86 under Audit
e) Adjustment on account of ET payable under the Maharashtra Tax on Entry 0

87 of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987
f) Amount of Sales Tax Collected in Excess of the amount of Sales Tax 0 0 0

88
payable, if any, As per Box 2A
89 g) Total Amount 0 0 0
90 6C) Tax payable or Amount of Refund Available
91 1 2 3 4 5
92 a) Total Amount payable as per Box 6B(g) 0 0 0
93 b) Aggregate of Credit Available as per Box 6A(g) 0 0 0
94 c) Total Amount Payable (a-b) 0 0 0
95 d) Total Amount Refundable (b-a) 0 0 0
23:05:3101/20/2010179
I J K L M
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I J K L M
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58
59
60
61
62
63
64
65
66
23:05:3101/20/2010179
I J K L M
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
23:05:3101/20/2010179
Page 24 SCHEDULE 2
A B C D E F G
1
AUDIT REPORT
PART-3 Validate Schedule2

2
3 SCHEDULE-II Applicable
4 Computation of Net Turn-Over of Sales liable to Composition
Sr. Particulars As per Return As per Audit
5
No.
6 (Rs.) (Rs.)
7 1 2 3 4
1) Gross Turn-Over of Sales, including taxes as well as
Turn-over of Non-Sales Transactions like Value of
8 Branch Transfers/ Consignment Transfers and job work
charges
2) Less: - Turn-Over of Sales (including taxes thereon)

9 including inter-state Consignments and Branch Transfers
Covered under Schedule I, III, IV or V
3) Balance:- Turn-Over Considered under this Schedule (1- 0 0
10
2)
11 4) RETAILER
12 a) Total Turn-Over of Sales
b) Less:-Turn-Over of sales of goods excluded from the
13
Composition Scheme
c) Less:-Other allowable deductions such as Goods Returns
14
etc.
d) Balance: Net Turn-Over of sales liable to tax under 0 0
15 Composition Scheme (a ) – (b+c)
16 5) RESTAURANT, CLUB, CATERER ETC
18 6) BAKER
19 a) Total Turn-over of Sales
20 7) SECOND HAND MOTOR VEHICLES DEALER
22 b) Less: Allowable deductions
c) Balance: Net Turn-Over of sales liable to tax under 0 0
23
composition option (a – b)
8) Total Turn-Over of Sales liable to tax under composition 0 0
24
option [4(d) +5(a) +6(a) +7(c)]
25 9) Computation of Tax Payable under the MVAT Act
S.No Rate of Tax As per Returns As per Audit Difference in Tax Amount (Rs.)
26 (%)
Turn-Over of Sales liable to tax (Rs.) Tax Amount Turn-Over of Tax Amount
27 (Rs.) Sales liable to tax (Rs.)
(Rs.)
28 1 2 3 4 5 6 7
29 a) 4.00 0 0 0
30 b) 5.00 0 0 0
31 c) 8.00 0 0 0
32 d) 0 0 0
33 e) 0 0 0
34 f) 0 0 0
35 TOTAL 0 0 0 0 0
179 - 01/20/2010 - 23:05:31

Page 25 SCHEDULE 2
A B C D E F G
Sr. Particulars As per Returns As per Audit
37
No.
a) Total Turn-Over of purchases including taxes, value of
38 Branch Transfers, Consignment Transfers received and
Labour/ job work charges
b) Less:-Turn-Over of Purchases covered under Schedule I,
39
III, IV or V
c) Balance:-Turn-Over of Purchases considered under this 0 0
40 Schedule (a-b)
d) Less:-Value of Goods Return (inclusive of tax), including

41 reduction of purchase price on account of rate difference
and discount.
42 e) Less:-Imports (Direct imports)
43 f) Less: - Imports (High seas purchases)
44 g) Less: - Inter-State purchases
45
h) Less:-Inter-State Branch Transfers, Consignment
Transfers received
i) Less:-Within the State Branch Transfers, Consignment
46
Transfers received where tax is to be paid by an Agent
j) Less: - Within the State purchases of taxable goods from
47 un-registered dealers
k) Less:-Purchases of taxable goods from registered dealers
48 under MVAT Act, and which are not eligible for set-off
l) Less:-Within the State purchases of taxable goods fully

49 exempted from tax u/s 8 other than purchases under
section 8(1)
m) Less:-Within the State purchases of tax-free goods

50 specified in schedule “A”
n) Less:-Other
allowable
deductions, if
51
any (Please
Specify)
o) Balance: Within the State purchases of taxable goods 0 0

52 from registered dealers eligible for set-off [c]-
[d+e+f+g+h+i+j+k+l+m+n]
54 S.No Rate of Tax As per Returns As per Audit Difference in Tax Amount (Rs.)
(%) Net Turn-Over of Purchases Eligible Tax Amount Net Turn-Over Tax Amount
55 for Set –Off (Rs.) (Rs.) of Purchases (Rs.)
Eligible for Set –
Off (Rs.)
56 1 2 3 4 5 6 7
57 a) 4.00 0
58 b) 12.50 0
59 c) 1.00 0
60 d) 0
61 e) 0
62 TOTAL 0 0 0 0 0
63 12) Computation of set-off claimed for the period under audit
SNO Particulars As per Return As per Audit
64

65
Rs. Rs.
179 - 01/20/2010 - 23:05:31

Page 26 SCHEDULE 2
A B C D E F G
a) Within the State purchases of taxable goods from 0 0 0 0
66 registered dealers eligible for set-off as per Box 11 above
b) Less: - Reduction in the amount of set off u/r 53 (1) of

67 the corresponding purchase price of (Schedule C, D &
E) the goods
Less: - Reduction in the amount of set off u/r 53 (2) of
68 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
69 other Sub-rule of 53
70 d) Total 0 0 0 0
72 SNO Particulars As per Return (Rs.) As per Audit (Rs.)
73 13A) Aggregate of credit available for the period covered under this form 704
74 a) Set-off available as per Box 12 (d) 0 0
b) Amount already paid (Details to entered in Annexure-(A)
75
c) Excess Credit if any, as per Schedule I, III, IV, or V to be

76
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
77
Entry Tax Act, 1987
e) Amount Credited as per Refund adjustment order Details

78
as per Annexure-(A)
f) Any other
(Please
79 Specify)
80 g) Total Available Credit (a+b+c+d+e+f) 0 0

82 a) Sales Tax Payable as per Box 9 0 0
b) Excess Credit as per this Schedule adjusted on account of
83 M.VAT payable, if any, as per Schedule I, III, IV or V
c) Adjustment on account of CST payable as per Schedule

84 VI for the period under Audit
d) Adjustment on account of ET payable under the

85 Maharashtra Tax on Entry of Goods into Local Areas
Act, 2002/Motor Vehicle Entry Tax Act, 1987
e) Amount of Sales Tax Collected in Excess of the amount
86 of Sales Tax payable, if any (As per Box 6A)
87 f) Interest Payable under Section 30 (2)

88 g) Total Amount. 0 0
90 a) Total Amount payable as per Box 13B(g) 0 0
91 b) Aggregate of Credit Available as per Box 13A(g) 0 0
92 c) Total Amount Payable (a-b) 0 0
93 d) Total Amount Refundable (b-a) 0 0
179 - 01/20/2010 - 23:05:31

Page 27 SCHEDULE 2
lidate Schedule2
2
Difference
5
6
7 5
0
8
0
9
0
10
11
12 0
0
13
0
14
0
15
16
17 0
18
19 0
20
21 0
22 0
0
23
0
24
25
ence in Tax Amount (Rs.)
26
27
28 7
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36
179 - 01/20/2010 - 23:05:31

Page 28 SCHEDULE 2
H
Difference
37
0
38
0
39
0
40
0
41
42 0
43 0
44 0
45
0
0
46
0
47
0
48
0
49
0
50
51
0
52
53
ence in54Tax Amount (Rs.)
55
56 7
57 0
58 0
59 0
60 0
61 0
62 0
63
Difference in
64
Tax Amount
(Rs.)
65
179 - 01/20/2010 - 23:05:31

Page 29 SCHEDULE 2
H
0
66
0
67
0
68
0
69
70 0
71
72 Difference
73
74 0
0
75
0
76
0
77
0
78
0
79
80 0
81
82 0
0
83
0
84
0
85
0
86
87 0
88 0
89
90 0
91 0
92 0
93 0
179 - 01/20/2010 - 23:05:31

A B C D E F G I
AUDIT REPORT
1
PART-3
Validate Schedule3
2
SCHEDULE-III Applicable
3
4 PART-A: - 1) Computation of Net Turnover of Sales liable to tax:

Sr. No. Particulars As per Return As per Audit Difference
5
(Rs.) (Rs.)
6 1 2 3 4 5
a) Gross turnover of sales including, taxes as well as turnover of non sales 0
7 transactions like value of Branch Transfer, Consignment Transfers, job work
charges etc
b) Less: - Turn-Over of Sales (including taxes thereon) including inter-state 0
8 Consignments and Branch Transfers Covered under Schedule I, II, IV or V
d) Less:-Value of Goods Return (inclusive of tax), including reduction of sales 0
10 price on account of rate difference and discount.
e) Balance: -Turnover of sales including, taxes as well as turnover of non sales 0 0 0
11 transactions like value of Branch Transfer, Consignment Transfers, job work
charges etc [(c)-(d)]
f) Less:-Turnover of sales under composition scheme(s), other than Works 0
12 Contracts under composition option (Computation of turnover of sales
liable to tax to be shown in Part B)
g) Less:-Turnover of sales (excluding taxes) relating to on-going works contracts 0
13 (Computation of turnover of sales liable to tax to be shown in Part C)
h) Less:-Turnover of sales (excluding taxes) relating to on-going leasing 0

14 contracts (Computation of turnover of sales liable to tax to be shown in
Part D)
i) Balance:- Net turnover of sales including, taxes, as well as turnover of non 0 0 0
15 sales transactions like Branch Transfers / Consignment Transfers and job
works charges, etc [ (e) – (f+g+h)]
j) Less:-Net Tax amount (Tax included in sales shown in (a) above less Tax 0
16
included in (b) above)
k) Less:-Value of Branch Transfers/ Consignment Transfers within the State if 0
17 the tax is to be paid by the Agent.
l) Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales 0
18 in the course of imports, exports and value of Branch Transfers/
Consignment transfers outside the State (Schedule-VI)
m) Less:-Sales of taxable goods fully exempted u/s. 8 other than sales under 0
19 section 8(1) and covered in Box 1(l)
n) Less:-Non-taxable Labour and other charges / expenses for Execution of 0

20 Works Contract
21
o) Less:-Amount paid by way of price for sub-contract 0
22 p) Less:-Sales of tax-free goods specified in Schedule A 0
23 q) Less:- Labour/Job work charges 0

r) Other allowable reductions / deductions, 0
if any (Please specify)
24
s) Total:- Net Turnover of Sales Liable to tax [(i) - (j+k+l+m+ n+o+p+q+r)] 0 0 0

25
PART-B :-2)Computation of Net Turnover of Sales liable to tax under Composition:

26
Sr. No. Particulars As per Return As per Audit Difference(Rs.)

27
(Rs.) (Rs.)
28 1 2 3 4 5
A B C D E F G I
A) Turnover of sales (excluding taxes) under composition scheme(s) [Same as 0 0 0
29 1(f)]
30 B) RETAILER
31 a) Total Turnover of Sales 0
b) Less:-Turnover of sales of goods excluded from the Composition Scheme 0
32
33 c) Less:-Allowable deductions such as Goods Return etc. 0

d) Balance: Net turnover of sales liable to tax under composition option [ (a) – 0 0 0
34
(b+c)]
35 C) RESTAURANT , CLUB, CATERER ETC.
36 a) Total turnover of sales 0
37 D) BAKER
39 E) SECOND HAND MOTOR VEHICLES DEALER
41 b) Less: Allowable reductions / deductions 0
c) Balance: Net turnover of sales liable to tax under composition option (a – b) 0 0 0
42
F) Total net turnover of sales liable to tax under composition option [2(B)(d) 0 0 0
43 +2(C ) (a)+2(D)(a)+2(E)(c )]
44 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,
45 2002: Reduction of set-off on corresponding purchases to be shown in Box 1 (g)
Particulars As per Return As per Audit Difference(Rs.)

46
(Rs.) (Rs.)
47 1 2 3 4 5
a) Turnover of sales (excluding tax / composition) during the period [Same as 0 0 0
48 Box 1(g)]
49 b) Less:-Turnover of sales exempted from tax 0
50 c) Less:-Deductions u/s 6 of the ‘Earlier Law’ 0
51 d) Less:-Deductions u/s 6(A) of the ‘Earlier Law’ 0
e) Balance: Net turnover of sales liable to tax / composition [(a)] –[ (b+c+d)] 0 0 0
52
53 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
54
Act, 2002:
Particulars As per Return As per Audit Difference(Rs.)
55
(Rs.) (Rs.)
56 1 2 3 4 5
a) Turnover of sales (excluding taxes) Relating to On-going Leasing Contract 0 0 0
57 [same as Box 1(h)]
58 b) Less: Turnover of sales exempted from tax 0

59 c) Balance: Net turnover of sales liable to tax (a –b) 0 0 0
S.No Rate of Tax As per Returns As per Audit Difference
61
(%) Turnover of Tax Amount Turnover of Tax Amount

62 sales liable to (Rs.) sales liable to (Rs.)
tax tax
63 a) 12.50 0 0 0
64 b) 4.00 0 0 0
65 c) 0 0 0
66 d) 0 0 0
67 e) 0 0 0
68 TOTAL 0 0 0 0 0
Sno Particulars As per Return As per Audit Difference(Rs.)
69
(Rs.) (Rs.)
70 5A) Sales Tax collected in Excess of the Amount Tax payable 0
A B C D E F G I
Sno Particulars As per Return As per Audit Difference(Rs.)
72
(Rs.) (Rs.)
73 1 2 3 4 5
a) Total Turn-Over of Purchases including taxes, value of Branch Transfers / 0
74 consignment transfers received and Labour/ job work charges.
75 b) Less:- Turn-Over of Purchases Covered under Schedule I, II, IV or V 0
76 c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) 0 0 0
d) Less:-Value of Goods Return (inclusive of tax), including reduction of 0
77
purchase price on account of rate difference and discount.
81 h) Less:-Inter-State Branch Transfers/ Consignment Transfers received 0
i) Less:-Within the State Branch Transfers / Consignment Transfers received 0
82
where tax is to be paid by an Agent
83 j) Less:-Within the State purchases of taxable goods from un-registered dealers 0
k) Less:-Purchases of the taxable goods from registered dealers under MVAT 0
84 Act, 2002 and which are not eligible for set-off
l) Less:-Within the State purchases of taxable goods which are fully exempted 0
85 from tax u/s 8 but not covered under section 8(1)
86 m) Less:- Within the State purchases of tax-free goods specified in Schedule A 0

n) Less:-Other allowable deductions 0
/reductions, if any. (Please Specify)
87
o) Balance: Within the State purchases of taxable goods from registered 0 0 0

88
dealers eligible for set-off (c) – (d+e+f+g+h+i+ j+k+l+m+n)
S.No Rate of Tax As per Returns As per Audit Difference
90
(%) Net Turnover of Tax Amount Net Turnover of Tax Amount

Purchases (Rs.) Purchases (Rs.)
91 Eligible for Set Eligible for Set –
–Off (Rs.) Off (Rs.)
92 a) 12.50 0
93 b) 4.00 0
94 c) 0
95 d) 0
96 e) 0
97 TOTAL 0 0 0 0 0
98 8) Computation of set-off claim
S.NO Particulars As per Returns As per Audit Difference in Tax
99 Amount (Rs.)

100
Rs. Rs.
a) Within the State purchases of taxable 0 0 0 0 0
101 goods from registered dealers eligible for
set-off as per Box 7 above
b) Less: - Reduction in the amount of set 0

off u/r 53 (1) of the corresponding
102 purchase price of (Schedule B, C, D &
E) the goods
Less: - Reduction in the amount of set 0
off u/r 53 (2) of the of the corresponding
103 purchase price of (Schedule B, C, D &
E) the goods
c) Less: - Reduction in the amount of set 0

104
off under any other Sub-rule of rule 53
A B C D E F G I
d) Amount of Set-off available (a) – (c+b) 0 0 0 0 0
105

SNO Particulars As per Return As per Audit Difference(Rs.)
107
(Rs.) (Rs.)
108 1 2 3 4 5
109 9A) Aggregate of credit available
110 a) Set off available as per Box 8 (d) 0 0 0
111 b) Amount already paid (Details As Per ANNEXURE-A) 0
c) Excess Credit if any, as per Schedule I, II, IV, or V to be adjusted against the 0
112
liability as per this Schedule
d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local 0
113 Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
e) Amount Credited as per Refund adjustment order (Details As Per 0

114 ANNEXURE-A)
115

117 B) Sales tax payable and adjustment of CST / ET payable against available credit
118 1 2 3 4 5
b) Excess Credit as per this Schedule adjusted on account of M.VAT payable, if 0
120 any, as per Schedule I, II, IV or V
c) Adjustment on account of CST payable as per Schedule VI for the period 0

121 under Audit
d) Adjustment on account of ET payable under the Maharashtra Tax on Entry of 0

122 Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987
e) Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, 0 0 0
123 if any (As per Box 5A)
124 f) Interest Payable under Section 30 (2) 0
125 g) Total Amount.(a+b+c+d+e+f) 0 0 0
A B C D E F G H I
AUDIT REPORT
1
PART-3
Validate Schedule4
2
SCHEDULE-IV Applicable
3
4 1) Eligibility Certificate (EC) No. Certificate of Entitlement (COE) No.

a)
5
b)
6
c)
7
8 Please Select whichever is applicable

2) Mode of incentive Exemption from tax Deferment of tax
9
payable
10 3) Type of Unit New Unit Expansion Unit
11 4) Computation of Net Turnover of Sales liable to tax
12 Particulars As per Return As per Audit Difference
13 1 2 3 4 5
a) Gross turnover of sales including, taxes as well as turnover of non 0
sales transactions like value of Branch Transfers, Consignment
14
transfers and job work charges etc.
b) Less: - Turn-Over of Sales (including taxes thereon) including 0

15 inter-state Consignments and Branch Transfers Covered under
Schedule I, II, III or V
d) Less:-Value of Goods Return (inclusive of tax), including 0

17 reduction of sale price on account of rate difference and discount.
e) Less:-Net Tax amount (Tax included in sales shown in (c) above 0

18
less Tax included in (d) above)
f) Less:-Value of Branch Transfers / Consignment Transfers within 0
19 the State if is to be paid by the Agent.
g) Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales 0

Tax, Sales in the course of imports, exports and value of Branch
20 Transfers/ Consignment transfers outside the State
21 h) Less: - Sales of tax-free goods specified in Schedule A 0

i) Less:-Sales of taxable goods fully exempted u/s. 8(4) [other than 0
22 sales under section 8 (1) and shown in Box 8(g)]
j) Less:-Sales of taxable goods fully exempted u/s. 8 [other than 0

23 sales under section 8(1) and 8 (4) and shown in Box 4(g)]
24 k) Less:-Job/Labour work charges 0

l) Less:-Other allowable 0
reductions/deductions, if
25 any
m) Balance Net Turnover of Sales liable to tax [c] – 0 0 0

26 [d+e+f+g+h+i+j+k]
27 5) Computation of Sales tax payable under the MVAT Act
28 I Turn-Over of Sales eligible for incentive (Deferment of Tax)
Sno Rate of Tax (%) As per Returns As per Audit Difference in Tax Amount
29 (Rs.)
Sno Rate of Tax (%) Difference in Tax Amount
(Rs.)
A B C D E F G H I
Turnover of Sales Tax Amount (Rs.) Turnover of Tax Amount (Rs.)
liable to tax (Rs.) Sales liable to tax
30
(Rs.)
31 1 2 3 4 5 6 7
32 a) 12.50 0 0 0
33 b) 4.00 0 0 0
34 c) 0 0 0
35 d) 0 0 0
36 e) 0 0 0
37 f) 0 0 0
38 g) Sub-Total-A 0 0 0 0 0
39 II. Other Sales (Turn-Over of Sales Non-eligible for Incentives)
Sno Rate of Tax (%) Turnover of Sales liable to tax (Rs.) Tax Amount (Rs.) Turnover of Tax Amount (Rs.) Difference in Tax Amount
40 Sales liable to tax (Rs.)
(Rs.)
41 a) 12.50 0 0 0
42 b) 4.00 0 0 0
43 c) 0 0 0
44 d) 0 0 0
45 e) 0 0 0
46 f) 0 0 0
47 g) Sub-Total-B 0 0 0 0 0
48 III Total A+B 0 0 0 0 0
49 5A) Sales Tax collected in Excess of the Amount Tax payable As per Returns As per Audit Difference
50
0

Sr Particulars As per Returns (Rs.) As per Audit(Rs.) Difference(Rs.)
52
No
53 1 2 3 4 5
a) Total Turn-Over of Purchases including taxes, value of Branch 0
54 Transfers / consignment transfers received and Labour/ job work
charges.
b) Less:- Turn-Over of Purchases Covered under Schedule I, II, III 0
55 or V
c) Balance:- Turn-Over of Purchases Considered under this 0 0 0
56 Schedule (a-b)

57 reduction of purchase price on account of rate difference and
discount.
e) Less:-Imports (Direct imports) 0
58
h) Less:-Inter-State Branch Transfers/ Consignment Transfers 0

61 received
i) Less:-Within the State Branch Transfers / Consignment Transfers 0
62 received where tax is to be paid by an Agent
j) Less:-Within the State purchases of taxable goods from un- 0

63
registered dealers
k) Less:-Purchases of the taxable goods from registered dealers 0
64
under MVAT Act, 2002 and which are not eligible for set-off
l) Less:-Within the State purchases of taxable goods which are fully 0
65 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 0

66
Schedule “A”
A B C D E F G H I
n) Less:-Other allowable 0
deductions /reductions, if
67 any. (Please Specify)
o) Balance: Within the State purchases of taxable goods from 0 0 0

68 registered dealers eligible for set-off (c) –
(d+e+f+g+h+i+j+k+l+m+n)
70 Sr. Rate of Tax As per Returns As per Audit Difference in Tax Amount
No. Net Turnover of Purchases Eligible Tax Amount (Rs.) Net Turnover of Tax Amount (Rs.) (Rs.)
for Set –Off (Rs.) Purchases
71 Eligible for Set –
Off (Rs.)
72 1 2 3 4 5 6 7
73 a) 12.50 0
74 b) 4.00 0
75 c) 0
76 d) 0
77 e) 0
78 TOTAL 0 0 0 0 0
79 8) Computation of Refund/Set-off claim.
80
Sr. Particulars As per Return As per Audit
No.
Purchase Value Rs. Tax Amount Purchase Value Tax Amount
81
Rs.
a) Within the State purchases of taxable goods from registered 0 0 0 0
82 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
83 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
84 corresponding purchase price of (Schedule B, C, D & E) the
goods
c) Less: - Reduction in the amount of set off under any other Sub-
85
rule of 53
86 d) Amount of Refund or Set-off available [(a) – (c+b+D)] 0 0 0 0
e) Amount of Refund relating to Raw Materials for use in
87
manufacture of goods eligible for incentives
88
f) Amount of Set-off relating other purchases.

Com
Sr. Particulars As per Return As per Audit (Rs.) Difference
90 putati
No. (Rs.)
on of
91 1 2 3 4 5
Tax
92 9A) Aggregate of credit available for the period covered under this return.
Paya
ble
93 a) Refund or Set off available as per Box 8 (d) 0 0 0
94 b) Amount already paid (Details to entered in Annexure-A) 0
c) Excess Credit if any, as per Schedule I, II, III, or V to be adjusted against the liability as 0
95 per this Schedule
d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 0
96 2002/ Motor Vehicle Entry Tax Act, 1987
e) Amount Credited as per Refund adjustment order (Details to be entered in Annexure- 0
97 A)
98
A B C D E F G H I
sr no Particulars As per Return As per Audit (Rs.) Difference
101
(Rs.)
102 1 2 3 4 5
a) Sales Tax Payable as per Box 5 (III) Less:- Sales Tax deferred as per Box-5I(g) 0 0 0
103
b) Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per 0
104 Schedule I, II, III or V
c) Adjustment on account of CST payable as per Schedule VI for the period under Audit 0
105
d) Adjustment on account of ET payable under the Maharashtra Tax on Entry of Goods into 0
106 Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987
e) Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any as 0 0 0
107 per Box 5A

115 10) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)
116 COE No. Eligibility FROM TO LOCATION OF THE UNIT

0 Period
117
118 10A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

Sr. Rate of Tax As per Returns As per Audit
119
No.
(%) Turnover of Sales of Goods eligible CQB Amount (Rs.) Turnover of CQB Amount (Rs.)
120 for exemption (Rs.) Sales Eligible
Goods liable to
Tax (Rs.)
121 1 2 3 4 5 6
122 a) 12.50 0 0
123 b) 4.00 0 0
124 c) 0 0
125 d) 0 0
126 e) 0 0
127 f) 0 0
128 g) Sub-Total-A 0 0 0 0
129 10B) 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.) Turnover of Tax Amount (Rs.)
Sales liable to tax
130 (Rs.)
131 a) 0 0
132 b) 0 0
133 c) 0 0
134 d) 0 0
135 e) 0 0
136 f) 0 0
137 g) Sub-Total-B 0 0 0 0
10C) TOTAL (A+B) 0 0 0 0
138
10D) Calculation of Deferment of Benefits Under-rule 81.

139
A B C D E F G H I
140 Sr. Particulars As per Returns As per Audit
No.
Turnover of Sales of Eligible Goods Amount (Rs.) Turnover of Amount (Rs.) (Deferrable)
liable to Tax (Rs.) (Deferrable) Sales of Eligible
141 Goods liable to
Tax (Rs.)
a) Amount of MVAT
142
payable
143 b) Amount of CST payable
c) Total Amount of Tax 0 0 0 0
144
Deferred
145 10E) Status of CQB u/r 78 / Tax deferment u/r 81
Sr. Particulars As per Return As per Audit Difference
146
No.
147 a) Sanctioned monetary ceiling 0
b) Opening balance of the monitory ceiling at the beginning of the period for which the 0
148 schedule is filed
c) Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 10 C or 0
149 10-D (c), as the case may be
150 d) Less: Amount of Refund claimed as per Rule 79 (2) 0
e) Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this 0
151 period.
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. 0 0 0
152 [( b) - (c+d+e)]
0 Period
155
156 11A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

157
No.
(%) Turnover of Sales Eligible Goods CQB Amount (Rs.) Turnover of CQB Amount (Rs.)
liable to Tax (Rs.) Sales Eligible
158 Goods liable to
Tax (Rs.)
159 1 2 3 4 5 6
160 a) 12.50 0 0
161 b) 4.00 0 0
162 c) 0 0
163 d) 0 0
164 e) 0 0
165 f) 0 0
166 g) Sub-Total-A 0 0 0 0
167 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.) Turnover of Tax Amount (Rs.)
Sales liable to tax
168 (Rs.)
169 a) 0 0
170 b) 0 0
171 c) 0 0
172 d) 0 0
173 e) 0 0
174 f) 0 0
175 e) Sub-Total-B 0 0 0 0
176 11C) TOTAL 0 0 0 0
177 11D) Calculation of Deferment of Benefits Under-rule 81.
A B C D E F G H I
178 Sr. Particulars As per Returns As per Audit
No.
Turnover of Sales of Eligible Goods Amount (Rs.) Turnover of Amount (Rs.) (Deferrable)
liable to Tax (Rs.) (Deferrable) Sales of Eligible
Goods liable to
179
Tax (Rs.)
a) Amount of MVAT
180
payable
181 b) Amount of CST payable
c) Total Amount of Tax 0 0 0 0
182 Deferred

184 No.
186 schedule is filed
c) Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 11 C or 0
d) Less: Amount of Refund claimed as per Rule 79 (2) 0

188
e) Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this 0
189
period.
f) Closing balance of the monitory ceiling at the end of the period for which schedule is 0 0 0
190 filed. [( b) - (c+d+e)]
0 Period
193
12A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

194

195
No.
(%) Turnover of Sales Eligible Goods CQB Amount (Rs.) Turnover of CQB Amount (Rs.)
196 liable to Tax (Rs.) Sales Eligible
Goods liable to
Tax (Rs.)
197 1 2 3 4 5 6
198 a) 12.50 0 0
199 b) 4.00 0 0
200 c) 0 0
201 d) 0 0
202 e) 0 0
203 f) 0 0
204 g) Sub-Total-A 0 0 0 0
12B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)
205
Sr Rate of Tax As per Returns As per Audit Difference in CQB Amount

206
No (Rs.)
(%) Turnover of Sales Eligible Goods CQB Amount (Rs.) Turnover of CQB Amount
207 liable to Tax (Rs.) Sales Eligible (Rs.)
Goods liable to
208 a) 12.50 0 Tax (Rs.) 0 0
209 b) 4.00 0 0 0
210 c) 0 0 0
211 d) 0 0 0
212 e) 0 0 0
213 f) 0 0 0
214 g) Sub-Total-B 0 0 0 0 0
A B C D E F G H I
12C) TOTAL (A+B) 0 0 0 0 0
215
216 12D) Calculation of Deferment of Benefits Under-rule 81.
217 Sr. Particulars As per Returns As per Audit Difference in Amount (Rs.)
No. (Deferrable)
Turnover of Sales of Eligible Goods Amount (Rs.) Turnover of Amount (Rs.)
218 liable to Tax (Rs.) (Deferrable) Sales of Eligible (Deferrable)
Goods liable to
Tax (Rs.)
219 1 2 3 4 5 6 7
a) Amount of MVAT 0
220
payable
221 b) Amount of CST payable 0
c) Total Amount of Tax 0 0 0 0 0

222
Deferred
224 No.
226
return is filed
c) Less: Amount of CQB / Tax deferment for the period of this return as per Box 12 C or 0
228 d) Less: Amount of Refund claimed as per Rule 79 (2) 0

e) Less:-Benefit of Luxury Tax claimed under TIS under Luxury Tax Act, 1987 for this 0
229 period.
f) Closing balance of the monitory ceiling at the end of the period for which return is filed. 0 0 0
230 [( b) - (c+d+e)]
231
232
J
Entitlement (COE)4No.
10
11
Difference12
5 13
0
14
0
15
16 0
0
17
0
18
0
19
0
20
21 0
0
22
0
23
24 0
0
25
0
26
27
28
Difference in Tax Amount
29 (Rs.)
(Rs.)
J
30
31 7
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39
40 (Rs.)
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
Difference49
50
0
51
Difference(Rs.)
52
5 53
0
54
0
55
0
56
0
57
0
58
59 0
60 0
0
61
0
62
0
63
0
64
0
65
0
66
J
0
67
0
68
69
Difference
70 in Tax Amount
(Rs.)
71
72 7
73 0
74 0
75 0
76 0
77 0
78 0
79
80
Difference in
Tax Amount
81
0
82
0
83
0
84
0
85
86 0
0
87
88
0
89
Difference
90
91 5
92
93 0
94 0
0
95
0
96
0
97
98
J
99 0
100
Difference
101
102 5
0
103
0
104
0
105
0
106
0
107
108 0
109 0
110
111 0
112 0
113 0
114 0
115
ON OF THE UNIT116
117
118
Difference in
119
CQB Amount
(Rs.)
120
121 7
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129
Difference in
Tax Amount
130 (Rs.)
131 0
132 0
133 0
134 0
135 0
136 0
137 0
0
138
139
J
140 Difference in
Deferrable Tax
Amount
141
0
142
143 0
0
144
145
Difference
146
147 0
0
148
0
149
150 0
0
151
0
152
153
ON OF THE UNIT154
155
156
Difference in
157
CQB Amount
(Rs.)
158
159 7
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167
Difference in
Tax Amount
168 (Rs.)
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177
J
178 Difference in
Deferrable Tax
Amount
179
0
180
181 0
0
182
183
Difference
184
185 0
0
186
0
187
0
188
0
189
0
190
191
ON OF THE UNIT192
193
194
Difference in
195
CQB Amount
(Rs.)
196
197 7
198 0
199 0
200 0
201 0
202 0
203 0
204 0
205
Difference in CQB Amount

206
(Rs.)
207
208 0
209 0
210 0
211 0
212 0
213 0
214 0
J
0
215
216
Difference
217in Amount (Rs.)
(Deferrable)
218
219 7
0
220
221 0
0
222
223
Difference
224
225 0
0
226
0
227
228 0
0
229
0
230
231
232
A B C D E F G H
1 AUDIT REPORT
PART-3
Validate Schedule5
2
3
SCHEDULE-V Applicable
4 1 Computation of Net Turnover of Sales liable to tax

Sno Particulars As per Return As per Audit DifferenceAmou
5
Amount (Rs.) Amount (Rs.) nt (Rs.)
6 1 2 3 4 5
a) Gross Turnover of Sales including, taxes as well as turnover of non sales transactions like 0
7 value of Branch Transfer, Consignment Transfers, job work charges etc
b) Less:- Turn-Over of Sales (including taxes thereon) including inter-state Consignments 0
8 and Branch Transfers Covered under Schedule I, II, III, or IV
d) Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on 0

10 account of rate difference and discount.
e) Less:-Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d) 0
11 above)
f) Less:-Value Consignment Transfers within the State if is to be paid by the Agent. 0
12
g) Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Sales in the course 0
13 of imports, exports and value of Branch Transfers/ Consignment transfers outside the
State
14 h) Less: - Sales of tax-free goods specified in Schedule A 0

i) Less:-Sales of taxable goods fully exempted u/s. 8(1) [other than sales under section 8 (1) 0
15 and shown in Box 1(g)] and 41 (4)
16 j) Less:-Job/Labour work charges 0

k) Less:-Other allowable 0
reductions/ deductions, if
17
any (Please specify)
18 l) Balance Net Turn-Over of sales liable to tax [c] – [d+e+f+g+h+i+j+k] 0 0 0

20 Sno Sch. Entry No. Rate of Tax % As Per Returns As Per Audit Difference
or Rs. Turnover of Tax Amount Turnover of Sales Tax Amount
Sales liable to liable to Tax (Rs.)
21 Tax (Rs.) or or Quantity (Liter)
Quantity (Liter)
a) Sch .D Goods (Inter Oil 0 0 0
22 Co. sales of notified
Motor Sprits)
23 b) D5(a)(i) 0 0 0
24 c) D5(a)(i) 1.00 0 0 0
25 d) D5(a)(ii) 0 0 0
26 e) D5(a)(ii) 1.00 0 0 0
27 f) D5(b) 0 0 0
28 g) D5(b) 1.00 0 0 0
29 h) D6 0 0 0
30 i) D7 0 0 0
31 j) D8 0 0 0
32 k) D9 0 0 0
33 l) D10(a)(i) 0 0 0
34 m) D10(a)(i) 1.00 0 0 0
35 n) D10(a)(ii) 0 0 0
36 o) D10(a)(ii) 1.00 0 0 0
37 p) D10(b) 0 0 0
38 q) D10(b) 1.00 0 0 0
39 A. Sub-total (a to q) 0 0 0 0 0
40 r) C8 4.00 0 0 0
41 s) C27 4.00 0 0 0
42 t) C58 4.00 0 0 0
A B C D E F G H
43 B. Sub-total (r to t) 0 0 0 0 0
44 u) Others 0 0 0
45 v) Others 0 0 0
46 C. Sub-total (u + v) 0 0 0 0 0
47 TOTAL (A+B+C) 0 0 0 0 0
2A) Sales Tax collected in As per Return Amount (Rs.) As per Audit Amount (Rs.) DifferenceAmount (Rs.)
48
Excess of the Amount
49
Tax payable 0
Sno Particulars As per Returns As per Audit (Rs.) Difference (Rs.)
51 (Rs.)
52 1 2 3 4 5
a) Total turnover of Purchases including taxes, value of Branch 0
53 Transfers / consignment transfers received and Labour/ job work
charges.
b) Less:- Turn-Over of Purchases Covered under Schedule I, II, III, or 0
54 IV
c) Balance:- Turn-Over of Purchases Considered under this Schedule 0 0 0
55 (a-b)
56 reduction of purchase price on account of rate difference and
discount.
h) Less:-Inter-State Branch Transfers/ Consignment Transfers 0
60 received
i) Less:-Within the State Branch Transfers / Consignment Transfers 0
61 received where tax is to be paid by an Agent
j) Less:-Within the State purchases of taxable goods from un- 0

62 registered dealers.
k) Less:-Purchases of the taxable goods from registered dealers under 0
63 MVAT Act, 2002 and which are not eligible for set-off
l) Less:-Within the State purchases of taxable goods which are fully 0

64 exempted from tax u/s 8 [other than covered under section 8(1)]
and 41(4)
m) Less:-Within the State purchases of tax-free goods specified in 0

65 Schedule “A”
n) Less:-Other allowable 0
deductions /reductions, if
66
any. (Please Specify)
o) Balance: Within the State purchases of taxable goods from 0 0 0

67 registered dealers eligible for set-off
69 Sno Rate of Tax (%) As per Returns As per Audit Difference
Net Turnover Tax Amount Net Turnover of Tax Amount
of Purchases (Rs.) Purchases Eligible (Rs.)
70 Eligible for Set for Set –Off (Rs.)
–Off (Rs.)
71 a) 12.50 0
72 b) 4.00 0
73 c) 0
74 d) 0
75 e) 0
76 TOTAL 0 0 0 0 0
77 5) Computation of set-off claimed in this return
78 S No Particulars As per Return As per Audit Difference
S ANo B C D E F G
Difference H
Purchase Value Tax Amount Purchase Value Rs. Tax Amount
79
Rs.
a) Within the State purchases 0 0 0 0 0
of taxable goods from
registered dealers eligible
80 for set-off as per Box 3(o)
above
b) Less: - Reduction in the 0

amount of set off u/r 53 (1)
of the corresponding
81 purchase price of
(Schedule B, C, D & E)
the goods
Less: - Reduction in the 0

amount of set off u/r 53 (2)
of the of the corresponding
82 purchase price of
(Schedule B, C, D & E)
the goods
c) Less: - Reduction in the 0

amount of set off under
83 any other Sub-rule of 53
d) Amount of Set-off 0 0 0 0 0
84 available (a) – (c+b)
85 6) Computation of Sales Tax Payable
Sno Particulars As per Returns As per Audit (Rs.) Difference (Rs.)
86
(Rs.)
87 1 2 3 4 5
6A) Aggregate of credit available for the period covered under this return.
88
89 a) Set off available as per Box 5 (e) 0 0 0

b) Amount already paid (Details to entered in Annexure-A) 0
90
c) Excess Credit if any, as per Schedule I, II, III, or IV to be adjusted 0

91 against the liability as per this Schedule
d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods 0
92 into Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
e) Amount Credited as per Refund adjustment order (Details to be 0

93 entered (Details to entered in Annexure-A)
94

b) Excess Credit as per this Schedule adjusted on account of M.VAT 0
98 payable, if any, as per Schedule I, II, III, or IV
c) Adjustment on account of CST payable as per Schedule VI for the 0
99 period under Audit
d) Adjustment on account of ET payable under the Maharashtra Tax 0
100
on Entry of Goods into Local Areas Act, 2002/Motor Vehicle
Entry Tax Act, 1987
e) Amount of Sales Tax Collected in Excess of the amount of Sales 0 0 0

101 Tax payable, if any as per Box 2A
A B C D E F G H
A B C D E F G H
1 AUDIT REPORT
2 PART- 3
Validate Schedule6
Y
3 SCHEDULE- VI Applicable
E
4 Computation of tax liability under CST Act. S
Sr. Particulars As per As per Audit Difference
5 No. Returns (Rs.) (Rs.)
6 1 2 (Rs.)
3 4 5
7 1 Gross Turnover of Sales 0
8 a) Less:-Turnover of Sales within the State 0
9 b) Less:-Turnover of inter-State sales u/s 6(3) 0
10 c) Less:-Value of goods returned within six months u/s 8 A(1)(b) 0
11 d) Less:-Turnover of Sales of Goods outside the State 0
12 e) Less:-Sales of the goods in the course of Export out of India 0
13 f) Less:-Sales of the goods in the course of Import into India 0
14 g) Less:-Value of goods transferred u/s 6A(1) of C.S.T. Act 1957 0
h) Less:- Turnover of sales of goods fully exempted from tax under section 8(2) -read with 0
15
section 8(4) of Mvat Act 2002
2 Balance :-Inter-State sales on which tax is leviable in Maharashtra State [1]- 0 0 0
16
(a+b+c+d+e+f+g+h)]
17 a) Less:-Cost of freight , delivery or installation , if separately charged 0
18 b) Less:-Turnover of inter-State sales on which no tax is payable 0
19 c) Less:-Turnover of inter-State sales u/s 6(2) 0
d) Less:- Turnover of inter-State sales on which no tax is leviable under section 8(6) 0
20
21 3 Balance :-Total Taxable inter-state sales [2]-[a+b+c+d] 0 0 0

22 4 Less:-Deduction u/s 8A(1)(a) 0
23 5 Net Taxable interstate sales (3-4) 0 0 0
24 6A A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5)
Sr. Rate of tax As per Returns As per Audit Difference in
25 No. Tax (Rs.)
Turnover of Tax Amount Turnover of sales Tax Amount ( Rs)
26
sales liable to ( Rs) liable to tax (Rs.)
27 1 2 tax 3
(Rs.) 4 5 6 7
28 a) 2.00 0 0 0
29 b) 3.00 0 0 0
30 c) 4.00 0 0 0
31 d) 0 0 0
32 TOTAL 0 0 0 0 0
33 6B Sales Taxable U/s. 8 (2)
Sr. Rate of tax As per Returns As per Audit Difference in Tax (Rs.)
34 No.
Turnover of Tax Amount Turnover of sales Tax Amount
35
sales liable to ( Rs) liable to tax (Rs.) ( Rs)
36 1 2 tax 3
(Rs.) 4 5 6 7
37 a) 12.50 0 0 0
38 b) 0 0 0
39 c) 0 0 0
40 d) 0 0 0
41 e) 0 0 0
42 TOTAL 0 0 0 0 0
43 6C Sales Taxable U/s. 8 (5)
Sr. Rate of tax As per Returns As per Audit Difference in Tax (Rs.)
44 No.
Turnover of Tax Amount Turnover of sales Tax Amount
45
sales liable to ( Rs) liable to tax (Rs.) ( Rs)
46 1 2 tax 3
(Rs.) 4 5 6 7
47 a) 0 0 0
48 b) 0 0 0
49 c) 0 0 0
50 d) 0 0 0
51 TOTAL 0 0 0 0 0
A B C D E F G H
6D Amount of tax collected in Excess of Amount of Tax Payable As per As per Audit Difference
52 Returns (Rs.) (Rs.)
(Rs.)
53 0
54 7 Computation of Central Sales Tax payable

Sno Particulars As per As per Audit Difference
55
Returns (Rs.) (Rs.)
56 1 2 (Rs.)
3 4 5
57 a) Total Amount of C.S.T Payable (Total tax (6A+6B+ 6C) 0 0 0
b) Amount deferred (out of Box (6A)) ( under package scheme of incentives) if any 0
58
59 c) Balance Amount Payable [a-b] 0 0 0

60 d) Interest Payable u/s 9(2) read with section 30 of the MVAT Act, 2002 0 0
61 e) Total Amount Payable (c+d ) 0 0 0
62 8 Aggregate of credit available
63 1 2 3 4 5
64 a) Excess MVAT refund to be adjusted against the CST liability. 0
65 b) Amount paid with returns and /or chalans (as per 11A) 0 0 0
c) Amount Credited under Refund Adjustment Order (RAO 0 0 0
No.------------)
66
d) Any Other (Pl. Specify) 0
67
68 e) Total available credit (a+b+c+d) 0 0 0

69 9 Total Amount payable (7e-8e) 0 0 0
70 10 Total Amount of Refundable (8e-7e) 0 0 0
ANNEXURE-A
Details of the Amount Paid along with returns and or Chalan corresponding to
Schedule I/II/III/IV/V under MVAT Act, 2002.
Validate Annexure A
Enter value wise Top 98 Separately and put Total of Remaining in 99th row
Sr. No. Period Original Type of Date of filing Amount of Date of payment Amount of Amount of
Return return tax paid interest on interest paid
Due Date (Original or delayed
From To of Revised) payment
Payment
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 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. RAO No. Amount Adjusted (Rs.) Date of RAO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 Total of Remaining RAOs
TOTAL 0
ANNEXURE-B
Enter Top 49 Separately and put Total of Remaining in 50th row
Details of the Amount Paid along with returns and or Chalan
Validate Annexure B
corresponding to Schedule VI ForCST Act,1956
Sr. No. Period Original Type of Date of Amount of tax Date of Amount of Amount of
From To Return Due return filing paid payment interest on interest paid
Date of (Original delayed
Payment or 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
42
43
44
45
46
47
48
49
50 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. RAO No. Amount Adjusted (Rs.) Date of RAO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 Total of Remaining RAOs
TOTAL 0
ANNEXURE C
Enter value wise Top 99 Separately and put Total of Remaining in 100th row Validate Annexure C
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 Amount of TDS
deducting the tax deducting the tax employer, if any Certificate. as per
certificate.
1
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 Total of remaining TDS Certs Received
Total 0
ANNEXURE-D
Details of Tax Deducted at Source (TDS) certificates issued. Validate Annexure D
Sr. No. Name of the dealer TIN if any Turnover on Amount of tax Amount of Interest Amount
which TDS made to be tax payable if paid (Rs.)
deducted. (Rs) deducted any
(Rs)
1
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 Total of remaining TDS Certs issued
TOTAL 0 0 0 0 0
ANNEXURE-E
Computation Of Set-Off Claim On The Basis Of Tax Paid Purchases Effected From
Registered Dealers. Validate Annexure E
SECTION-1:-Total tax paid purchases effected from the Local Supplier during the
period under Audit
Sr. No. Particulars/ Tax Net Purchase Value Tax Amount Gross Total (c+d)
Rate (%)
a b c d e
1 25.00 0
2 20.00 0
3 12.50 0
4 8.00 0
5 5.00 0
6 4.00 0
7 1.00 0
8 0
9 0
Total 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 Rule under Net Purchase Value Tax Amount Gross Total (c+d)
which the set-off is
not admissible
a b c d e
1 54 (a) 0
2 54 (b) 0
3 54 (c) 0
4 54 (d) 0
5 54 (e) 0
6 54 (f) 0
7 54 (g) 0
8 54 (h) 0
9 54 (i) 0
10 54 (j) 0
11 54 (k) 0
Total 0 0 0
SECTION-3:-Details of Tax paid purchases of Capital Assets on which full set-off is available (Out of Section-1)
Rate (%)
a b c d e
1 25.00 0
2 20.00 0
3 12.50 0
4 8.00 0
5 5.00 0
6 4.00 0
7 1.00 0
8 0
9 0
Total 0 0 0
SECTION-4:-Details of Tax paid purchases on which set-off is admissible after reduction under rule 53.
Sr. No. Sub Rule under Tax Rate Net Purchases value Tax Total (d+e) Reduction Tax amount eligible for
which the set-off is set-off (e-g)
Reduced
a b c d e f g h
1 53(1) 0 0
2 53(2) 0 0
3 53(3) 0 0
4 53(4) 0 0
5 53(5) 0 0
6 53(6)(a) 0 0
7 53(6)(b) 0 0
8 53(7) 0 0
9 53(7)(A) 0 0
10 53(7)(B) 0 0
11 53(10) 0 0
Total 0 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.
Rate (%)
a b c d e
1 25.00 0
2 20.00 0
3 12.50 0
4 8.00 0
5 5.00 0
6 4.00 0
7 1.00 0
8 0
9 0
Total 0 0 0
SECTION-6:-Amount of Total Set-off Available to Dealer
Sr. No. Particulars/ Tax Amount of Set-off claimed by the Set-off determined by auditor Difference (d-c)
Rate (%) dealer in Return
a b c d e
1 25.00 0
2 20.00 0
3 12.50 0
4 8.00 0
5 5.00 0
6 4.00 0
7 1.00 0
8 0
9 0
Total 0 0 0
Reasons for Excess or Short claim Set-off:-
ANNEXURE-F
Financial Ratios for the year under audit and other information. Validate Annexure F
(a) As per Profit & Loss A/c
S.No Particulars Current Year Previous Year Method of computation and observations, if
any
1 Gross Profit to Gross Sales
2 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 by the Current Year Previous Year Method of computation and observations, if
Auditor) any
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.)
3 Ratio of Non Sales (e.g. Job work, Labour charges, etc)

receipts to Total Sales (Rs.)
4 Ratio of Net Local Sales from row 1 to inter-State stock

transfer
5 Ratio of Net Local Sales of taxable goods to net sales

from row 1
6 Ratio of net Local Sales of tax-free goods to net sales

from row 1
7 Percentage of net inter-State sales excluding Export to

net sales from row 1
8 Ratio of Export sales to net sales from row 1
9 Ratio of Gross Turn Over of Sales to Gross receipts
10 Ratio of set-off claimed to net sales from row 1
11 Ratio of Gross Tax (MVAT & CST) to turnover of net

sales from row 1
12 Ratio of Closing stock of finished goods to Net Sales

from row 1
13 Opening stock of finished goods including WIP (in

Maharashtra) Rs.
14 Closing stock of finished goods including WIP (in
Maharashtra) Rs.
ANNEXURE-H
Enter value wise Top 199 separately and put Total of Remaining in 200th row Validate Annexure H
Details of Declarations or Certificates (in local Form-H) not received
Sr. No. Name of the Dealer who has TIN, if Applicable Invoice Invoice Date Taxable amount Rate of tax Tax liability (Rs.)
not issued Declarations or No. (Rs.) (Net) applicable
Certificates (Local Rate)
1 2 3 4 5 6 7 8
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 0
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 0
68 0
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 0
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 0
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 0
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 0
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 0
141 0
142 0
143 0
144 0
145 0
146 0
147 0
148 0
149 0
150 0
151 0
152 0
153 0
154 0
155 0
156 0
157 0
158 0
159 0
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167 0
168 0
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177 0
178 0
179 0
180 0
181 0
182 0
183 0
184 0
185 0
186 0
187 0
188 0
189 0
190 0
191 0
192 0
193 0
194 0
195 0
196 0
197 0
198 0
199 0
200 Remaining transaction total
Total 0 0
ANNEXURE-I
Declarations or Certificates not received Under Central Sales Tax Act, 1956. (other than local Form-H) Validate Annexure I
Sr. No. Name of the Dealer who has CST TIN If any Declarati Invoice Invoice Taxable amount (Rs.) Tax Amount (Rs.) Rate of Amount of Differential tax
not issued Declarations or on or No. Date (Net) tax Tax (Colmn liability (Rs.) (Col.
Certificates Certificat applicabl 7*9 *%) 10-Col. 8)
e type e (Local
(Please Rate)
specify)*
1 2 3 4 5 6 7 8 9 10 11
1 0 0
2 0 0
3 0 0
4 0 0
5 0 0
6 0 0
7 0 0
8 0 0
9 0 0
10 0 0
11 0 0
12 0 0
13 0 0
14 0 0
15 0 0
16 0 0
17 0 0
18 0 0
19 0 0
20 0 0
21 0 0
22 0 0
23 0 0
24 0 0
25 0 0
26 0 0
27 0 0
28 0 0
29 0 0
30 0 0
31 0 0
32 0 0
33 0 0
34 0 0
35 0 0
36 0 0
37 0 0
38 0 0
39 0 0
40 0 0
41 0 0
42 0 0
43 0 0
44 0 0
45 0 0
46 0 0
47 0 0
48 0 0
49 0 0
50 0 0
51 0 0
52 0 0
53 0 0
54 0 0
55 0 0
56 0 0
57 0 0
58 0 0
59 0 0
60 0 0
61 0 0
62 0 0
63 0 0
64 0 0
65 0 0
66 0 0
67 0 0
68 0 0
69 0 0
70 0 0
71 0 0
72 0 0
73 0 0
74 0 0
75 0 0
76 0 0
77 0 0
78 0 0
79 0 0
80 0 0
81 0 0
82 0 0
83 0 0
84 0 0
85 0 0
86 0 0
87 0 0
88 0 0
89 0 0
90 0 0
91 0 0
92 0 0
93 0 0
94 0 0
95 0 0
96 0 0
97 0 0
98 0 0
99 0 0
100 0 0
101 0 0
102 0 0
103 0 0
104 0 0
105 0 0
106 0 0
107 0 0
108 0 0
109 0 0
110 0 0
111 0 0
112 0 0
113 0 0
114 0 0
115 0 0
116 0 0
117 0 0
118 0 0
119 0 0
120 0 0
121 0 0
122 0 0
123 0 0
124 0 0
125 0 0
126 0 0
127 0 0
128 0 0
129 0 0
130 0 0
131 0 0
132 0 0
133 0 0
134 0 0
135 0 0
136 0 0
137 0 0
138 0 0
139 0 0
140 0 0
141 0 0
142 0 0
143 0 0
144 0 0
145 0 0
146 0 0
147 0 0
148 0 0
149 0 0
150 0 0
151 0 0
152 0 0
153 0 0
154 0 0
155 0 0
156 0 0
157 0 0
158 0 0
159 0 0
160 0 0
161 0 0
162 0 0
163 0 0
164 0 0
165 0 0
166 0 0
167 0 0
168 0 0
169 0 0
170 0 0
171 0 0
172 0 0
173 0 0
174 0 0
175 0 0
176 0 0
177 0 0
178 0 0
179 0 0
180 0 0
181 0 0
182 0 0
183 0 0
184 0 0
185 0 0
186 0 0
187 0 0
188 0 0
189 0 0
190 0 0
191 0 0
192 0 0
193 0 0
194 0 0
195 0 0
196 0 0
197 0 0
198 0 0
199 0 0
200 0 0
201 0 0
202 0 0
203 0 0
204 0 0
205 0 0
206 0 0
207 0 0
208 0 0
209 0 0
210 0 0
211 0 0
212 0 0
213 0 0
214 0 0
215 0 0
216 0 0
217 0 0
218 0 0
219 0 0
220 0 0
221 0 0
222 0 0
223 0 0
224 0 0
225 0 0
226 0 0
227 0 0
228 0 0
229 0 0
230 0 0
231 0 0
232 0 0
233 0 0
234 0 0
235 0 0
236 0 0
237 0 0
238 0 0
239 0 0
240 0 0
241 0 0
242 0 0
243 0 0
244 0 0
245 0 0
246 0 0
247 0 0
248 0 0
249 0 0
250 0 0
251 0 0
252 0 0
253 0 0
254 0 0
255 0 0
256 0 0
257 0 0
258 0 0
259 0 0
260 0 0
261 0 0
262 0 0
263 0 0
264 0 0
265 0 0
266 0 0
267 0 0
268 0 0
269 0 0
270 0 0
271 0 0
272 0 0
273 0 0
274 0 0
275 0 0
276 0 0
277 0 0
278 0 0
279 0 0
280 0 0
281 0 0
282 0 0
283 0 0
284 0 0
285 0 0
286 0 0
287 0 0
288 0 0
289 0 0
290 0 0
291 0 0
292 0 0
293 0 0
294 0 0
295 0 0
296 0 0
297 0 0
298 0 0
299 0 0
300 0 0
301 0 0
302 0 0
303 0 0
304 0 0
305 0 0
306 0 0
307 0 0
308 0 0
309 0 0
310 0 0
311 0 0
312 0 0
313 0 0
314 0 0
315 0 0
316 0 0
317 0 0
318 0 0
319 0 0
320 0 0
321 0 0
322 0 0
323 0 0
324 0 0
325 0 0
326 0 0
327 0 0
328 0 0
329 0 0
330 0 0
331 0 0
332 0 0
333 0 0
334 0 0
335 0 0
336 0 0
337 0 0
338 0 0
339 0 0
340 0 0
341 0 0
342 0 0
343 0 0
344 0 0
345 0 0
346 0 0
347 0 0
348 0 0
349 0 0
350 0 0
351 0 0
352 0 0
353 0 0
354 0 0
355 0 0
356 0 0
357 0 0
358 0 0
359 0 0
360 0 0
361 0 0
362 0 0
363 0 0
364 0 0
365 0 0
366 0 0
367 0 0
368 0 0
369 0 0
370 0 0
371 0 0
372 0 0
373 0 0
374 0 0
375 0 0
376 0 0
377 0 0
378 0 0
379 0 0
380 0 0
381 0 0
382 0 0
383 0 0
384 0 0
385 0 0
386 0 0
387 0 0
388 0 0
389 0 0
390 0 0
391 0 0
392 0 0
393 0 0
394 0 0
395 0 0
396 0 0
397 0 0
398 0 0
399 0 0
400 0 0
401 0 0
402 0 0
403 0 0
404 0 0
405 0 0
406 0 0
407 0 0
408 0 0
409 0 0
410 0 0
411 0 0
412 0 0
413 0 0
414 0 0
415 0 0
416 0 0
417 0 0
418 0 0
419 0 0
420 0 0
421 0 0
422 0 0
423 0 0
424 0 0
425 0 0
426 0 0
427 0 0
428 0 0
429 0 0
430 0 0
431 0 0
432 0 0
433 0 0
434 0 0
435 0 0
436 0 0
437 0 0
438 0 0
439 0 0
440 0 0
441 0 0
442 0 0
443 0 0
444 0 0
445 0 0
446 0 0
447 0 0
448 0 0
449 0 0
450 0 0
451 0 0
452 0 0
453 0 0
454 0 0
455 0 0
456 0 0
457 0 0
458 0 0
459 0 0
460 0 0
461 0 0
462 0 0
463 0 0
464 0 0
465 0 0
466 0 0
467 0 0
468 0 0
469 0 0
470 0 0
471 0 0
472 0 0
473 0 0
474 0 0
475 0 0
476 0 0
477 0 0
478 0 0
479 0 0
480 0 0
481 0 0
482 0 0
483 0 0
484 0 0
485 0 0
486 0 0
487 0 0
488 0 0
489 0 0
490 0 0
491 0 0
492 0 0
493 0 0
494 0 0
495 0 0
496 0 0
497 0 0
498 0 0
499 0 0
500 0 0
501 0 0
502 0 0
503 0 0
504 0 0
505 0 0
506 0 0
507 0 0
508 0 0
509 0 0
510 0 0
511 0 0
512 0 0
513 0 0
514 0 0
515 0 0
516 0 0
517 0 0
518 0 0
519 0 0
520 0 0
521 0 0
522 0 0
523 0 0
524 0 0
525 0 0
526 0 0
527 0 0
528 0 0
529 0 0
530 0 0
531 0 0
532 0 0
533 0 0
534 0 0
535 0 0
536 0 0
537 0 0
538 0 0
539 0 0
540 0 0
541 0 0
542 0 0
543 0 0
544 0 0
545 0 0
546 0 0
547 0 0
548 0 0
549 0 0
550 0 0
551 0 0
552 0 0
553 0 0
554 0 0
555 0 0
556 0 0
557 0 0
558 0 0
559 0 0
560 0 0
561 0 0
562 0 0
563 0 0
564 0 0
565 0 0
566 0 0
567 0 0
568 0 0
569 0 0
570 0 0
571 0 0
572 0 0
573 0 0
574 0 0
575 0 0
576 0 0
577 0 0
578 0 0
579 0 0
580 0 0
581 0 0
582 0 0
583 0 0
584 0 0
585 0 0
586 0 0
587 0 0
588 0 0
589 0 0
590 0 0
591 0 0
592 0 0
593 0 0
594 0 0
595 0 0
596 0 0
597 0 0
598 0 0
599 0 0
600 0 0
601 0 0
602 0 0
603 0 0
604 0 0
605 0 0
606 0 0
607 0 0
608 0 0
609 0 0
610 0 0
611 0 0
612 0 0
613 0 0
614 0 0
615 0 0
616 0 0
617 0 0
618 0 0
619 0 0
620 0 0
621 0 0
622 0 0
623 0 0
624 0 0
625 0 0
626 0 0
627 0 0
628 0 0
629 0 0
630 0 0
631 0 0
632 0 0
633 0 0
634 0 0
635 0 0
636 0 0
637 0 0
638 0 0
639 0 0
640 0 0
641 0 0
642 0 0
643 0 0
644 0 0
645 0 0
646 0 0
647 0 0
648 0 0
649 0 0
650 0 0
651 0 0
652 0 0
653 0 0
654 0 0
655 0 0
656 0 0
657 0 0
658 0 0
659 0 0
660 0 0
661 0 0
662 0 0
663 0 0
664 0 0
665 0 0
666 0 0
667 0 0
668 0 0
669 0 0
670 0 0
671 0 0
672 0 0
673 0 0
674 0 0
675 0 0
676 0 0
677 0 0
678 0 0
679 0 0
680 0 0
681 0 0
682 0 0
683 0 0
684 0 0
685 0 0
686 0 0
687 0 0
688 0 0
689 0 0
690 0 0
691 0 0
692 0 0
693 0 0
694 0 0
695 0 0
696 0 0
697 0 0
698 0 0
699 0 0
700 0 0
701 0 0
702 0 0
703 0 0
704 0 0
705 0 0
706 0 0
707 0 0
708 0 0
709 0 0
710 0 0
711 0 0
712 0 0
713 0 0
714 0 0
715 0 0
716 0 0
717 0 0
718 0 0
719 0 0
720 0 0
721 0 0
722 0 0
723 0 0
724 0 0
725 0 0
726 0 0
727 0 0
728 0 0
729 0 0
730 0 0
731 0 0
732 0 0
733 0 0
734 0 0
735 0 0
736 0 0
737 0 0
738 0 0
739 0 0
740 0 0
741 0 0
742 0 0
743 0 0
744 0 0
745 0 0
746 0 0
747 0 0
748 0 0
749 0 0
750 0 0
751 0 0
752 0 0
753 0 0
754 0 0
755 0 0
756 0 0
757 0 0
758 0 0
759 0 0
760 0 0
761 0 0
762 0 0
763 0 0
764 0 0
765 0 0
766 0 0
767 0 0
768 0 0
769 0 0
770 0 0
771 0 0
772 0 0
773 0 0
774 0 0
775 0 0
776 0 0
777 0 0
778 0 0
779 0 0
780 0 0
781 0 0
782 0 0
783 0 0
784 0 0
785 0 0
786 0 0
787 0 0
788 0 0
789 0 0
790 0 0
791 0 0
792 0 0
793 0 0
794 0 0
795 0 0
796 0 0
797 0 0
798 0 0
799 0 0
800 0 0
801 0 0
802 0 0
803 0 0
804 0 0
805 0 0
806 0 0
807 0 0
808 0 0
809 0 0
810 0 0
811 0 0
812 0 0
813 0 0
814 0 0
815 0 0
816 0 0
817 0 0
818 0 0
819 0 0
820 0 0
821 0 0
822 0 0
823 0 0
824 0 0
825 0 0
826 0 0
827 0 0
828 0 0
829 0 0
830 0 0
831 0 0
832 0 0
833 0 0
834 0 0
835 0 0
836 0 0
837 0 0
838 0 0
839 0 0
840 0 0
841 0 0
842 0 0
843 0 0
844 0 0
845 0 0
846 0 0
847 0 0
848 0 0
849 0 0
850 0 0
851 0 0
852 0 0
853 0 0
854 0 0
855 0 0
856 0 0
857 0 0
858 0 0
859 0 0
860 0 0
861 0 0
862 0 0
863 0 0
864 0 0
865 0 0
866 0 0
867 0 0
868 0 0
869 0 0
870 0 0
871 0 0
872 0 0
873 0 0
874 0 0
875 0 0
876 0 0
877 0 0
878 0 0
879 0 0
880 0 0
881 0 0
882 0 0
883 0 0
884 0 0
885 0 0
886 0 0
887 0 0
888 0 0
889 0 0
890 0 0
891 0 0
892 0 0
893 0 0
894 0 0
895 0 0
896 0 0
897 0 0
898 0 0
899 0 0
900 0 0
901 0 0
902 0 0
903 0 0
904 0 0
905 0 0
906 0 0
907 0 0
908 0 0
909 0 0
910 0 0
911 0 0
912 0 0
913 0 0
914 0 0
915 0 0
916 0 0
917 0 0
918 0 0
919 0 0
920 0 0
921 0 0
922 0 0
923 0 0
924 0 0
925 0 0
926 0 0
927 0 0
928 0 0
929 0 0
930 0 0
931 0 0
932 0 0
933 0 0
934 0 0
935 0 0
936 0 0
937 0 0
938 0 0
939 0 0
940 0 0
941 0 0
942 0 0
943 0 0
944 0 0
945 0 0
946 0 0
947 0 0
948 0 0
949 0 0
950 0 0
951 0 0
952 0 0
953 0 0
954 0 0
955 0 0
956 0 0
957 0 0
958 0 0
959 0 0
960 0 0
961 0 0
962 0 0
963 0 0
964 0 0
965 0 0
966 0 0
967 0 0
968 0 0
969 0 0
970 0 0
971 0 0
972 0 0
973 0 0
974 0 0
975 0 0
976 0 0
977 0 0
978 0 0
979 0 0
980 0 0
981 0 0
982 0 0
983 0 0
984 0 0
985 0 0
986 0 0
987 0 0
988 0 0
989 0 0
990 0 0
991 0 0
992 0 0
993 0 0
994 0 0
995 0 0
996 0 0
997 0 0
998 0 0
999 0 0
1000 Remaining transaction total 0
Total 0 0 0 0
ANNEXURE –J
(Section 1) Validate Annexure J sec1
CUSTOMER-WISE VAT SALES
A. Information of Dealer
TIN 0 SALES
Period Covered Under Audit(DD/MM/YY) Other Local Taxable SALES Rs.

From To
0 0
B. List of CUSTOMER WISE SALES on which VAT is charged separately.

Sr.No TIN of Customer Net Taxable Amount Rs. VAT Amount Gross Total
Rs. Rs.
1 2 3 4 5
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 0
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 0
68 0
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 0
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 0
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 0
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 0
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 0
141 0
142 0
143 0
144 0
145 0
146 0
147 0
148 0
149 0
150 0
151 0
152 0
153 0
154 0
155 0
156 0
157 0
158 0
159 0
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167 0
168 0
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177 0
178 0
179 0
180 0
181 0
182 0
183 0
184 0
185 0
186 0
187 0
188 0
189 0
190 0
191 0
192 0
193 0
194 0
195 0
196 0
197 0
198 0
199 0
200 0
201 0
202 0
203 0
204 0
205 0
206 0
207 0
208 0
209 0
210 0
211 0
212 0
213 0
214 0
215 0
216 0
217 0
218 0
219 0
220 0
221 0
222 0
223 0
224 0
225 0
226 0
227 0
228 0
229 0
230 0
231 0
232 0
233 0
234 0
235 0
236 0
237 0
238 0
239 0
240 0
241 0
242 0
243 0
244 0
245 0
246 0
247 0
248 0
249 0
250 0
251 0
252 0
253 0
254 0
255 0
256 0
257 0
258 0
259 0
260 0
261 0
262 0
263 0
264 0
265 0
266 0
267 0
268 0
269 0
270 0
271 0
272 0
273 0
274 0
275 0
276 0
277 0
278 0
279 0
280 0
281 0
282 0
283 0
284 0
285 0
286 0
287 0
288 0
289 0
290 0
291 0
292 0
293 0
294 0
295 0
296 0
297 0
298 0
299 0
300 0
301 0
302 0
303 0
304 0
305 0
306 0
307 0
308 0
309 0
310 0
311 0
312 0
313 0
314 0
315 0
316 0
317 0
318 0
319 0
320 0
321 0
322 0
323 0
324 0
325 0
326 0
327 0
328 0
329 0
330 0
331 0
332 0
333 0
334 0
335 0
336 0
337 0
338 0
339 0
340 0
341 0
342 0
343 0
344 0
345 0
346 0
347 0
348 0
349 0
350 0
351 0
352 0
353 0
354 0
355 0
356 0
357 0
358 0
359 0
360 0
361 0
362 0
363 0
364 0
365 0
366 0
367 0
368 0
369 0
370 0
371 0
372 0
373 0
374 0
375 0
376 0
377 0
378 0
379 0
380 0
381 0
382 0
383 0
384 0
385 0
386 0
387 0
388 0
389 0
390 0
391 0
392 0
393 0
394 0
395 0
396 0
397 0
398 0
399 0
400 0
401 0
402 0
403 0
404 0
405 0
406 0
407 0
408 0
409 0
410 0
411 0
412 0
413 0
414 0
415 0
416 0
417 0
418 0
419 0
420 0
421 0
422 0
423 0
424 0
425 0
426 0
427 0
428 0
429 0
430 0
431 0
432 0
433 0
434 0
435 0
436 0
437 0
438 0
439 0
440 0
441 0
442 0
443 0
444 0
445 0
446 0
447 0
448 0
449 0
450 0
451 0
452 0
453 0
454 0
455 0
456 0
457 0
458 0
459 0
460 0
461 0
462 0
463 0
464 0
465 0
466 0
467 0
468 0
469 0
470 0
471 0
472 0
473 0
474 0
475 0
476 0
477 0
478 0
479 0
480 0
481 0
482 0
483 0
484 0
485 0
486 0
487 0
488 0
489 0
490 0
491 0
492 0
493 0
494 0
495 0
496 0
497 0
498 0
499 0
500 0
501 0
502 0
503 0
504 0
505 0
506 0
507 0
508 0
509 0
510 0
511 0
512 0
513 0
514 0
515 0
516 0
517 0
518 0
519 0
520 0
521 0
522 0
523 0
524 0
525 0
526 0
527 0
528 0
529 0
530 0
531 0
532 0
533 0
534 0
535 0
536 0
537 0
538 0
539 0
540 0
541 0
542 0
543 0
544 0
545 0
546 0
547 0
548 0
549 0
550 0
551 0
552 0
553 0
554 0
555 0
556 0
557 0
558 0
559 0
560 0
561 0
562 0
563 0
564 0
565 0
566 0
567 0
568 0
569 0
570 0
571 0
572 0
573 0
574 0
575 0
576 0
577 0
578 0
579 0
580 0
581 0
582 0
583 0
584 0
585 0
586 0
587 0
588 0
589 0
590 0
591 0
592 0
593 0
594 0
595 0
596 0
597 0
598 0
599 0
600 0
601 0
602 0
603 0
604 0
605 0
606 0
607 0
608 0
609 0
610 0
611 0
612 0
613 0
614 0
615 0
616 0
617 0
618 0
619 0
620 0
621 0
622 0
623 0
624 0
625 0
626 0
627 0
628 0
629 0
630 0
631 0
632 0
633 0
634 0
635 0
636 0
637 0
638 0
639 0
640 0
641 0
642 0
643 0
644 0
645 0
646 0
647 0
648 0
649 0
650 0
651 0
652 0
653 0
654 0
655 0
656 0
657 0
658 0
659 0
660 0
661 0
662 0
663 0
664 0
665 0
666 0
667 0
668 0
669 0
670 0
671 0
672 0
673 0
674 0
675 0
676 0
677 0
678 0
679 0
680 0
681 0
682 0
683 0
684 0
685 0
686 0
687 0
688 0
689 0
690 0
691 0
692 0
693 0
694 0
695 0
696 0
697 0
698 0
699 0
700 0
701 0
702 0
703 0
704 0
705 0
706 0
707 0
708 0
709 0
710 0
711 0
712 0
713 0
714 0
715 0
716 0
717 0
718 0
719 0
720 0
721 0
722 0
723 0
724 0
725 0
726 0
727 0
728 0
729 0
730 0
731 0
732 0
733 0
734 0
735 0
736 0
737 0
738 0
739 0
740 0
741 0
742 0
743 0
744 0
745 0
746 0
747 0
748 0
749 0
750 0
751 0
752 0
753 0
754 0
755 0
756 0
757 0
758 0
759 0
760 0
761 0
762 0
763 0
764 0
765 0
766 0
767 0
768 0
769 0
770 0
771 0
772 0
773 0
774 0
775 0
776 0
777 0
778 0
779 0
780 0
781 0
782 0
783 0
784 0
785 0
786 0
787 0
788 0
789 0
790 0
791 0
792 0
793 0
794 0
795 0
796 0
797 0
798 0
799 0
800 0
801 0
802 0
803 0
804 0
805 0
806 0
807 0
808 0
809 0
810 0
811 0
812 0
813 0
814 0
815 0
816 0
817 0
818 0
819 0
820 0
821 0
822 0
823 0
824 0
825 0
826 0
827 0
828 0
829 0
830 0
831 0
832 0
833 0
834 0
835 0
836 0
837 0
838 0
839 0
840 0
841 0
842 0
843 0
844 0
845 0
846 0
847 0
848 0
849 0
850 0
851 0
852 0
853 0
854 0
855 0
856 0
857 0
858 0
859 0
860 0
861 0
862 0
863 0
864 0
865 0
866 0
867 0
868 0
869 0
870 0
871 0
872 0
873 0
874 0
875 0
876 0
877 0
878 0
879 0
880 0
881 0
882 0
883 0
884 0
885 0
886 0
887 0
888 0
889 0
890 0
891 0
892 0
893 0
894 0
895 0
896 0
897 0
898 0
899 0
900 0
901 0
902 0
903 0
904 0
905 0
906 0
907 0
908 0
909 0
910 0
911 0
912 0
913 0
914 0
915 0
916 0
917 0
918 0
919 0
920 0
921 0
922 0
923 0
924 0
925 0
926 0
927 0
928 0
929 0
930 0
931 0
932 0
933 0
934 0
935 0
936 0
937 0
938 0
939 0
940 0
941 0
942 0
943 0
944 0
945 0
946 0
947 0
948 0
949 0
950 0
951 0
952 0
953 0
954 0
955 0
956 0
957 0
958 0
959 0
960 0
961 0
962 0
963 0
964 0
965 0
966 0
967 0
968 0
969 0
970 0
971 0
972 0
973 0
974 0
975 0
976 0
977 0
978 0
979 0
980 0
981 0
982 0
983 0
984 0
985 0
986 0
987 0
988 0
989 0
990 0
991 0
992 0
993 0
994 0
995 0
996 0
997 0
998 0
999 0
Total 0 0 0
* Net Taxable Amount means – Sales Amount on which VAT is charged separately.
* Gross Amount means – Total Value of Sales to Customer including, VAT, insurance, freight, any other
charges
* Other Local Taxable Sales means- theetcsales
shown separately
which in invoices.
are inclusive of tax i.e. the taxable sales where the
taxes are not collected separately.
ANNEXURE –J
Enter value wise Top 999 Separately and put Total of
Remaining in 1000th row
SUPPLIERS WISE VAT PURCHASES
TIN 0 PURCHASES
Sno Period Covered Under Audit(DD/MM/YY) Other Local Taxable PURCHASES Rs.
1 From To
2 0 0
B. List of SUPLEIR WISE PURCHASES on which VAT is charged separately.

Sr.No TIN of Supplier VAT Amount Gross Total Rs.
Rs.
Net Taxable Amount Rs.
1 2 3 4 5
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 0
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 0
68 0
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 0
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 0
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 0
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 0
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 0
141 0
142 0
143 0
144 0
145 0
146 0
147 0
148 0
149 0
150 0
151 0
152 0
153 0
154 0
155 0
156 0
157 0
158 0
159 0
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167 0
168 0
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177 0
178 0
179 0
180 0
181 0
182 0
183 0
184 0
185 0
186 0
187 0
188 0
189 0
190 0
191 0
192 0
193 0
194 0
195 0
196 0
197 0
198 0
199 0
200 0
201 0
202 0
203 0
204 0
205 0
206 0
207 0
208 0
209 0
210 0
211 0
212 0
213 0
214 0
215 0
216 0
217 0
218 0
219 0
220 0
221 0
222 0
223 0
224 0
225 0
226 0
227 0
228 0
229 0
230 0
231 0
232 0
233 0
234 0
235 0
236 0
237 0
238 0
239 0
240 0
241 0
242 0
243 0
244 0
245 0
246 0
247 0
248 0
249 0
250 0
251 0
252 0
253 0
254 0
255 0
256 0
257 0
258 0
259 0
260 0
261 0
262 0
263 0
264 0
265 0
266 0
267 0
268 0
269 0
270 0
271 0
272 0
273 0
274 0
275 0
276 0
277 0
278 0
279 0
280 0
281 0
282 0
283 0
284 0
285 0
286 0
287 0
288 0
289 0
290 0
291 0
292 0
293 0
294 0
295 0
296 0
297 0
298 0
299 0
300 0
301 0
302 0
303 0
304 0
305 0
306 0
307 0
308 0
309 0
310 0
311 0
312 0
313 0
314 0
315 0
316 0
317 0
318 0
319 0
320 0
321 0
322 0
323 0
324 0
325 0
326 0
327 0
328 0
329 0
330 0
331 0
332 0
333 0
334 0
335 0
336 0
337 0
338 0
339 0
340 0
341 0
342 0
343 0
344 0
345 0
346 0
347 0
348 0
349 0
350 0
351 0
352 0
353 0
354 0
355 0
356 0
357 0
358 0
359 0
360 0
361 0
362 0
363 0
364 0
365 0
366 0
367 0
368 0
369 0
370 0
371 0
372 0
373 0
374 0
375 0
376 0
377 0
378 0
379 0
380 0
381 0
382 0
383 0
384 0
385 0
386 0
387 0
388 0
389 0
390 0
391 0
392 0
393 0
394 0
395 0
396 0
397 0
398 0
399 0
400 0
401 0
402 0
403 0
404 0
405 0
406 0
407 0
408 0
409 0
410 0
411 0
412 0
413 0
414 0
415 0
416 0
417 0
418 0
419 0
420 0
421 0
422 0
423 0
424 0
425 0
426 0
427 0
428 0
429 0
430 0
431 0
432 0
433 0
434 0
435 0
436 0
437 0
438 0
439 0
440 0
441 0
442 0
443 0
444 0
445 0
446 0
447 0
448 0
449 0
450 0
451 0
452 0
453 0
454 0
455 0
456 0
457 0
458 0
459 0
460 0
461 0
462 0
463 0
464 0
465 0
466 0
467 0
468 0
469 0
470 0
471 0
472 0
473 0
474 0
475 0
476 0
477 0
478 0
479 0
480 0
481 0
482 0
483 0
484 0
485 0
486 0
487 0
488 0
489 0
490 0
491 0
492 0
493 0
494 0
495 0
496 0
497 0
498 0
499 0
500 0
501 0
502 0
503 0
504 0
505 0
506 0
507 0
508 0
509 0
510 0
511 0
512 0
513 0
514 0
515 0
516 0
517 0
518 0
519 0
520 0
521 0
522 0
523 0
524 0
525 0
526 0
527 0
528 0
529 0
530 0
531 0
532 0
533 0
534 0
535 0
536 0
537 0
538 0
539 0
540 0
541 0
542 0
543 0
544 0
545 0
546 0
547 0
548 0
549 0
550 0
551 0
552 0
553 0
554 0
555 0
556 0
557 0
558 0
559 0
560 0
561 0
562 0
563 0
564 0
565 0
566 0
567 0
568 0
569 0
570 0
571 0
572 0
573 0
574 0
575 0
576 0
577 0
578 0
579 0
580 0
581 0
582 0
583 0
584 0
585 0
586 0
587 0
588 0
589 0
590 0
591 0
592 0
593 0
594 0
595 0
596 0
597 0
598 0
599 0
600 0
601 0
602 0
603 0
604 0
605 0
606 0
607 0
608 0
609 0
610 0
611 0
612 0
613 0
614 0
615 0
616 0
617 0
618 0
619 0
620 0
621 0
622 0
623 0
624 0
625 0
626 0
627 0
628 0
629 0
630 0
631 0
632 0
633 0
634 0
635 0
636 0
637 0
638 0
639 0
640 0
641 0
642 0
643 0
644 0
645 0
646 0
647 0
648 0
649 0
650 0
651 0
652 0
653 0
654 0
655 0
656 0
657 0
658 0
659 0
660 0
661 0
662 0
663 0
664 0
665 0
666 0
667 0
668 0
669 0
670 0
671 0
672 0
673 0
674 0
675 0
676 0
677 0
678 0
679 0
680 0
681 0
682 0
683 0
684 0
685 0
686 0
687 0
688 0
689 0
690 0
691 0
692 0
693 0
694 0
695 0
696 0
697 0
698 0
699 0
700 0
701 0
702 0
703 0
704 0
705 0
706 0
707 0
708 0
709 0
710 0
711 0
712 0
713 0
714 0
715 0
716 0
717 0
718 0
719 0
720 0
721 0
722 0
723 0
724 0
725 0
726 0
727 0
728 0
729 0
730 0
731 0
732 0
733 0
734 0
735 0
736 0
737 0
738 0
739 0
740 0
741 0
742 0
743 0
744 0
745 0
746 0
747 0
748 0
749 0
750 0
751 0
752 0
753 0
754 0
755 0
756 0
757 0
758 0
759 0
760 0
761 0
762 0
763 0
764 0
765 0
766 0
767 0
768 0
769 0
770 0
771 0
772 0
773 0
774 0
775 0
776 0
777 0
778 0
779 0
780 0
781 0
782 0
783 0
784 0
785 0
786 0
787 0
788 0
789 0
790 0
791 0
792 0
793 0
794 0
795 0
796 0
797 0
798 0
799 0
800 0
801 0
802 0
803 0
804 0
805 0
806 0
807 0
808 0
809 0
810 0
811 0
812 0
813 0
814 0
815 0
816 0
817 0
818 0
819 0
820 0
821 0
822 0
823 0
824 0
825 0
826 0
827 0
828 0
829 0
830 0
831 0
832 0
833 0
834 0
835 0
836 0
837 0
838 0
839 0
840 0
841 0
842 0
843 0
844 0
845 0
846 0
847 0
848 0
849 0
850 0
851 0
852 0
853 0
854 0
855 0
856 0
857 0
858 0
859 0
860 0
861 0
862 0
863 0
864 0
865 0
866 0
867 0
868 0
869 0
870 0
871 0
872 0
873 0
874 0
875 0
876 0
877 0
878 0
879 0
880 0
881 0
882 0
883 0
884 0
885 0
886 0
887 0
888 0
889 0
890 0
891 0
892 0
893 0
894 0
895 0
896 0
897 0
898 0
899 0
900 0
901 0
902 0
903 0
904 0
905 0
906 0
907 0
908 0
909 0
910 0
911 0
912 0
913 0
914 0
915 0
916 0
917 0
918 0
919 0
920 0
921 0
922 0
923 0
924 0
925 0
926 0
927 0
928 0
929 0
930 0
931 0
932 0
933 0
934 0
935 0
936 0
937 0
938 0
939 0
940 0
941 0
942 0
943 0
944 0
945 0
946 0
947 0
948 0
949 0
950 0
951 0
952 0
953 0
954 0
955 0
956 0
957 0
958 0
959 0
960 0
961 0
962 0
963 0
964 0
965 0
966 0
967 0
968 0
969 0
970 0
971 0
972 0
973 0
974 0
975 0
976 0
977 0
978 0
979 0
980 0
981 0
982 0
983 0
984 0
985 0
986 0
987 0
988 0
989 0
990 0
991 0
992 0
993 0
994 0
995 0
996 0
997 0
998 0
999 0
Total 0 0 0
* Net Taxable Amount means – Purchases Amount on which VAT is charged separately.
* Gross Amount means – Total Value of Purchases From Suppliers including, VAT, insurance, freight,
* Other Local Taxableany other charges
Purchases means-etc
theshown separately
purchases which in
areinvoices.
inclusive of tax i.e. the taxable
purchases where the taxes are not paid separately.
ANNEXURE –J
Enter value wise Top 499 Separately and put Total of Remaining in
500th row
CUSTOMER WISE DEBIT NOTE OR CREDIT NOTE
TIN 0 SALES CR/DR NOTE / GOODS
RETURN
Sno Period Covered Under Audit(DD/MM/YY) Dr/Cr Notes for other taxable sales
From To
0 0
Sr. No TIN of Customer Net Taxable Amount VAT Amount Gross Total
Rs. Rs. Rs.
1 2 3 4 5
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 0
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 0
68 0
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 0
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 0
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 0
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 0
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 0
141 0
142 0
143 0
144 0
145 0
146 0
147 0
148 0
149 0
150 0
151 0
152 0
153 0
154 0
155 0
156 0
157 0
158 0
159 0
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167 0
168 0
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177 0
178 0
179 0
180 0
181 0
182 0
183 0
184 0
185 0
186 0
187 0
188 0
189 0
190 0
191 0
192 0
193 0
194 0
195 0
196 0
197 0
198 0
199 0
200 0
201 0
202 0
203 0
204 0
205 0
206 0
207 0
208 0
209 0
210 0
211 0
212 0
213 0
214 0
215 0
216 0
217 0
218 0
219 0
220 0
221 0
222 0
223 0
224 0
225 0
226 0
227 0
228 0
229 0
230 0
231 0
232 0
233 0
234 0
235 0
236 0
237 0
238 0
239 0
240 0
241 0
242 0
243 0
244 0
245 0
246 0
247 0
248 0
249 0
250 0
251 0
252 0
253 0
254 0
255 0
256 0
257 0
258 0
259 0
260 0
261 0
262 0
263 0
264 0
265 0
266 0
267 0
268 0
269 0
270 0
271 0
272 0
273 0
274 0
275 0
276 0
277 0
278 0
279 0
280 0
281 0
282 0
283 0
284 0
285 0
286 0
287 0
288 0
289 0
290 0
291 0
292 0
293 0
294 0
295 0
296 0
297 0
298 0
299 0
300 0
301 0
302 0
303 0
304 0
305 0
306 0
307 0
308 0
309 0
310 0
311 0
312 0
313 0
314 0
315 0
316 0
317 0
318 0
319 0
320 0
321 0
322 0
323 0
324 0
325 0
326 0
327 0
328 0
329 0
330 0
331 0
332 0
333 0
334 0
335 0
336 0
337 0
338 0
339 0
340 0
341 0
342 0
343 0
344 0
345 0
346 0
347 0
348 0
349 0
350 0
351 0
352 0
353 0
354 0
355 0
356 0
357 0
358 0
359 0
360 0
361 0
362 0
363 0
364 0
365 0
366 0
367 0
368 0
369 0
370 0
371 0
372 0
373 0
374 0
375 0
376 0
377 0
378 0
379 0
380 0
381 0
382 0
383 0
384 0
385 0
386 0
387 0
388 0
389 0
390 0
391 0
392 0
393 0
394 0
395 0
396 0
397 0
398 0
399 0
400 0
401 0
402 0
403 0
404 0
405 0
406 0
407 0
408 0
409 0
410 0
411 0
412 0
413 0
414 0
415 0
416 0
417 0
418 0
419 0
420 0
421 0
422 0
423 0
424 0
425 0
426 0
427 0
428 0
429 0
430 0
431 0
432 0
433 0
434 0
435 0
436 0
437 0
438 0
439 0
440 0
441 0
442 0
443 0
444 0
445 0
446 0
447 0
448 0
449 0
450 0
451 0
452 0
453 0
454 0
455 0
456 0
457 0
458 0
459 0
460 0
461 0
462 0
463 0
464 0
465 0
466 0
467 0
468 0
469 0
470 0
471 0
472 0
473 0
474 0
475 0
476 0
477 0
478 0
479 0
480 0
481 0
482 0
483 0
484 0
485 0
486 0
487 0
488 0
489 0
490 0
491 0
492 0
493 0
494 0
495 0
496 0
497 0
498 0
499 0
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
SUPPLIER WISE DEBIT NOTE OR CREDIT NOTE
TIN 0 PURCHASES CR/DR NOTE / GOODS RETURN
Period Covered Under Audit(DD/MM/YY) Dr/Cr Notes for other taxable purchases
From To
0 0
B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately
Sr.No TIN of Supplier Net Taxable Amount VAT Amount Gross Amount
Rs. Rs. Rs.
1 2 3 4 5
1 0
2 0
3 0
4 0
5 0
6 0
7 0
8 0
9 0
10 0
11 0
12 0
13 0
14 0
15 0
16 0
17 0
18 0
19 0
20 0
21 0
22 0
23 0
24 0
25 0
26 0
27 0
28 0
29 0
30 0
31 0
32 0
33 0
34 0
35 0
36 0
37 0
38 0
39 0
40 0
41 0
42 0
43 0
44 0
45 0
46 0
47 0
48 0
49 0
50 0
51 0
52 0
53 0
54 0
55 0
56 0
57 0
58 0
59 0
60 0
61 0
62 0
63 0
64 0
65 0
66 0
67 0
68 0
69 0
70 0
71 0
72 0
73 0
74 0
75 0
76 0
77 0
78 0
79 0
80 0
81 0
82 0
83 0
84 0
85 0
86 0
87 0
88 0
89 0
90 0
91 0
92 0
93 0
94 0
95 0
96 0
97 0
98 0
99 0
100 0
101 0
102 0
103 0
104 0
105 0
106 0
107 0
108 0
109 0
110 0
111 0
112 0
113 0
114 0
115 0
116 0
117 0
118 0
119 0
120 0
121 0
122 0
123 0
124 0
125 0
126 0
127 0
128 0
129 0
130 0
131 0
132 0
133 0
134 0
135 0
136 0
137 0
138 0
139 0
140 0
141 0
142 0
143 0
144 0
145 0
146 0
147 0
148 0
149 0
150 0
151 0
152 0
153 0
154 0
155 0
156 0
157 0
158 0
159 0
160 0
161 0
162 0
163 0
164 0
165 0
166 0
167 0
168 0
169 0
170 0
171 0
172 0
173 0
174 0
175 0
176 0
177 0
178 0
179 0
180 0
181 0
182 0
183 0
184 0
185 0
186 0
187 0
188 0
189 0
190 0
191 0
192 0
193 0
194 0
195 0
196 0
197 0
198 0
199 0
200 0
201 0
202 0
203 0
204 0
205 0
206 0
207 0
208 0
209 0
210 0
211 0
212 0
213 0
214 0
215 0
216 0
217 0
218 0
219 0
220 0
221 0
222 0
223 0
224 0
225 0
226 0
227 0
228 0
229 0
230 0
231 0
232 0
233 0
234 0
235 0
236 0
237 0
238 0
239 0
240 0
241 0
242 0
243 0
244 0
245 0
246 0
247 0
248 0
249 0
250 0
251 0
252 0
253 0
254 0
255 0
256 0
257 0
258 0
259 0
260 0
261 0
262 0
263 0
264 0
265 0
266 0
267 0
268 0
269 0
270 0
271 0
272 0
273 0
274 0
275 0
276 0
277 0
278 0
279 0
280 0
281 0
282 0
283 0
284 0
285 0
286 0
287 0
288 0
289 0
290 0
291 0
292 0
293 0
294 0
295 0
296 0
297 0
298 0
299 0
300 0
301 0
302 0
303 0
304 0
305 0
306 0
307 0
308 0
309 0
310 0
311 0
312 0
313 0
314 0
315 0
316 0
317 0
318 0
319 0
320 0
321 0
322 0
323 0
324 0
325 0
326 0
327 0
328 0
329 0
330 0
331 0
332 0
333 0
334 0
335 0
336 0
337 0
338 0
339 0
340 0
341 0
342 0
343 0
344 0
345 0
346 0
347 0
348 0
349 0
350 0
351 0
352 0
353 0
354 0
355 0
356 0
357 0
358 0
359 0
360 0
361 0
362 0
363 0
364 0
365 0
366 0
367 0
368 0
369 0
370 0
371 0
372 0
373 0
374 0
375 0
376 0
377 0
378 0
379 0
380 0
381 0
382 0
383 0
384 0
385 0
386 0
387 0
388 0
389 0
390 0
391 0
392 0
393 0
394 0
395 0
396 0
397 0
398 0
399 0
400 0
401 0
402 0
403 0
404 0
405 0
406 0
407 0
408 0
409 0
410 0
411 0
412 0
413 0
414 0
415 0
416 0
417 0
418 0
419 0
420 0
421 0
422 0
423 0
424 0
425 0
426 0
427 0
428 0
429 0
430 0
431 0
432 0
433 0
434 0
435 0
436 0
437 0
438 0
439 0
440 0
441 0
442 0
443 0
444 0
445 0
446 0
447 0
448 0
449 0
450 0
451 0
452 0
453 0
454 0
455 0
456 0
457 0
458 0
459 0
460 0
461 0
462 0
463 0
464 0
465 0
466 0
467 0
468 0
469 0
470 0
471 0
472 0
473 0
474 0
475 0
476 0
477 0
478 0
479 0
480 0
481 0
482 0
483 0
484 0
485 0
486 0
487 0
488 0
489 0
490 0
491 0
492 0
493 0
494 0
495 0
496 0
497 0
498 0
499 0
Total 0 0 0
* 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.
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 of the Maharashtra
2005 (hereinafter referred to as “principal Rules”), the Commissioner of Sales Tax, Maharashtra State hereby notifie
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 the MVAT Act, 2002 apply.
within prescribed time is an offence.
3. Only those documents which are required under the Audit report should be enclosed with this report.
4. This Audit report is divided in three parts, which are as under:-

Sr. No. Part Particulars
A Part-1 is related to verification and certification, computation of tax liability and r

dealer.
B Part-2 is related to general information about the dealer under audit.
C Part-3 is about the various Schedules and Annexures
Relevant Schedules applicable, as per type of return:
Sr. Type of Return filed Relevant Schedule

A Form 231 Schedule I
B Form 232 Schedule II
C Form 233 Schedule III
D Form 234 Schedule IV
E Form 235 Schedule V
F Form III E (CST) Schedule VI
G Dealer filing different types Different combinations of Schedules as applicable depending upon the types of
of returns (as mentioned in applicable depending upon the types of returns filed
Sr. No.1 to 5 above)
5. Instructions for filling information in the return(s) remain applicable for respective items of the schedules. If, while filin
have not been followed, it should be ensured that they are followed while preparing the audit report. In other words use schedu
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 and C should not be opted
then Part 1 A and Part 1 C should not be opted.In case Part 1 C is opted then Part 1 A and Aprt 1 B should not be opted.If this
then the error message appears as "Please Check and 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 Part-1 and should correspo
certificate. Further, the auditor’s remarks are to be included at Para 5 of Part-1 and qualifications having the impact on the tax
applicable.
8. Tax liability under the MVAT Act,2002 and CST Act,1956 should be computed respectively in Table 2 and Table 3 of
9. In Table 4 of Part I is for showing amounts of Cumulative Quantum of Benefits ( CQB ) availed. This amount includes
of refund claimed u/r 79(2) and under the Luxury Tax Act as per Box 10 E, 11E and 12E of Schedule IV.
10. Where dealer is required to maintain the records about the sales, purchases, Imports and Exports under Central Excise
1962 or under the State Excise Act in such cases the Auditor should invariably correlate the details of sales, purchases, Impor
under the said Acts and disclosed under MVAT Act, 2002. Any material difference noticed should be reported at Para 5 of Par
11. The Activity Codes are generally used to classify the commodities on the lines of the economic activities. It is published
12. The difference between amount as per returns and amount as per Audit, gets calculated in respective Schedules which
13. In Annexure-A ,details of amount of tax paid as per returns /chalan under MVAT Act and interest paid u/s 30(2) are
Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in
14. In Annexure-B , details of amount of tax paid as per returns /chalan and interest paid under section 9(2A) CST Act are
Refund Adjustment Order issued and amount adjusted against the tax payable for the period under Audit are also to be filled in
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 filled. The details regarding s
admissibility of set-off under Rule 54, reduction of set-off under Rule 53 etc are to be filled in this annexure.
18. In Annexure-F various financial ratios for the period under audit and other information are to be filled in. If a dealer ha
the ratios related to gross and net profit may be given for entire business entity and other ratios should be given for within the
19. Annexure-G is deleted.
20. In Annexure H details about wanting declarations in form H, in respect of local sales is to be filled.TIN of the customer
cases.
21. In Annexure I details about wanting declarations under the C.S.T.Act,1956 is to be filled. TIN of the customer should be
22. The tax liability as per Annexure H and Annexure I, if any, gets reflected in figure as per Audit in row (xiv) of Table N
Para-4 of Part-1.
23. In Annexure-J dealer-wise information of sales and purchases during the period under Audit is to be filled. It consists of
for filling in the information of Customer wise sales. Section 2 is for filling in the information of Supplier wise purchases. Sec
information of Customer wise Debit notes and Credit Notes. Section 4 is for filling in the information of Supplier wise Debit n
Section 3 and Section 4 figures with minus sign should be used in case of credit notes and debit notes respectively.
24. In Annexure-K determination of Gross Turnover of Sales and Purchases along with reconciliation with Profit and Loss
Sales and Purchase register.
25. In case of Annexure after pressing the button for validation only one error appears at a time. After correcting the same n
Annexure can be avoided if the rows in which information is filled are completely filled.
26. If the dealer has multi-state activities then Trial Balance in relation to the business Activities in Maharashtra should be att
documents are not made available to the auditor or same are insufficient and incomplete then the tax liability is to be computed
law.
27. An Acknowledgment will be generated in case of successful uploading of this Audit Report. It will show the Transaction
along with some other fields. The dealer is required to submit a print of this Acknowledgment to the Deputy Commissioner, D
Mumbai and in case of places other than Mumbai to the Office of The Joint Commissioner of Sales Tax, VAT(ADM).
28. Unless the dealer submits signed Acknowledgment along with required attachments, on or before 10 February 2010, the
electronically uploaded on or before 31 January 2010, shall not be deemed to be filed.
29. It is mandatory for the Auditor to visit the principal place of business and the place where major business activities are c
furnishing of Audit Report to the dealer.
30. It is mandatory to fill Part I , Part II and the applicable Schedules and Annexure. An option is available at the top right
Schedule to choose whether it is applicable. The option is named as "Applicable" and allows option to select "Yes or No". De
"Yes" in case of applicable Schedule and "No" in case of non applicable Schedules . Once a dealer selects the option "No" th
information in the Schedules for which the option selected is "No".
31. The Annexure which are not applicable should be left blank.
32. It is mandatory to fill all the cells of Part I and Part II and Annexure F. In case any field or box is not applicable, ‘0’ (ze
‘N.A. in text fields should be entered.
33. In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if one cell in a row is filled then
the cells in that row.
34. Wherever the words “ Please Specify” appear it is necessary to specify the description. For example, in Part I, Cells C 8
Table 3 and B 131,B132 of Table 5, it is necessary to mention the description if figures are filled in the corresponding cells.
35. The green and shaded fields are non enterable. The green fields have been given formulas and are auto filled.
36. Most of the fields of Part I are auto filled once the Annexure and the Schedules are filled. Hence it is advised to fill form
First Annexure A to K then, Schedules I to VI then Part II and then Part I
37. After validating any sheet i.e after the validation button is pressed , the error sheet shows only the errors in that particu
10
2002.
e 17A of the Maharashtra Value Added Tax Rules,

shtra State hereby notifies that,-
namely:-
17A)
d Tax Act, 2002.
g the report)
he MVAT Act, 2002 apply. Non-filing of Audit Report
port.
iculars
ation of tax liability and recommendations to the
under audit.
pending upon the types of returns filed Schedules as
he schedules. If, while filing returns, these instructions

In other words use schedule as is applicable.
B and C should not be opted.In case Part 1 B is opted

should not be opted.If this instruction is not followed
Part-1 and should correspond to the relevant

aving the impact on the tax liability in brief, wherever
in Table 2 and Table 3 of Part 1 .
led. This amount includes amount of CQB on account

le IV.
ports under Central Excise Act, 1944, the Customs Act,

of sales, purchases, Imports and Exports disclosed
be reported at Para 5 of Part-1 accordingly.
ic activities. It is published by International Standard Industries Classification. The same activity codes are adopted by the National Industr
espective Schedules which are filled by the dealer.

interest paid u/s 30(2) are to be filled. The details of
Audit are also to be filled in this annexure.
section 9(2A) CST Act are to be filled. The details of

Audit are also to be filled in this annexure.
led. The details regarding set-off on capital assets, non

annexure.
o be filled in. If a dealer has multi State activities, then

uld be given for within the State activities.
filled.TIN of the customer should be filled in applicable
N of the customer should be filled in all the cases.
dit in row (xiv) of Table No.-2 and row (xi) of Table-3,
is to be filled. It consists of four Sections. Section 1 is

upplier wise purchases. Section 3 is for filling in the
on of Supplier wise Debit notes and Credit Notes. In
otes respectively.
iation with Profit and Loss Account, Trial Balance/
After correcting the same next error appears. Errors in
Maharashtra should be attached. Wherever prescribed

x liability is to be computed as per the provisions of
t will show the Transaction Id and Date of uploading

e Deputy Commissioner, Desk Audit Cell in case of
Tax, VAT(ADM).
efore 10 February 2010, the audit Report even if
jor business activities are carried out before the date of
available at the top right hand corner of each

to select "Yes or No". Dealer is mandatory to select
selects the option "No" then he shall not enter any
x is not applicable, ‘0’ (zero) in numerical fields and
e cell in a row is filled then it is mandatory to fill all
ample, in Part I, Cells C 84, C86 of Table 2; C 106 of

the corresponding cells.
d are auto filled.

nce it is advised to fill form 704 in the order.
nly the errors in that particular sheet. After pressing the validation button in Part I , Errors in entire form are shown .After successfully valid

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Schedule 2 Errors

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12 Chartered Accountants. We hereby annex a copy of our/their Tax Audit

17 Act. Therefore, we have obtained the Audit Report, Balance Sheet as at

29 3 Dealer has maintained stock register.

31 5 Returns verified (Please Select the appropriate box)

33 (ii) Return in Form 405

j) Computation of Cumulative Quantum of Benefits (CQB), wherever applicable, is in conformity

71 COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS

i) Gross Turn-Over of Sales, including taxes as well 0 0 0

76 ii) Less:- Total allowable Deductions 0 0 0

(c) Credit of tax as per tax deduction at source 0 0

(d) Any other (please 0

vii) Total credits [(a) to (d) above)] available 0 0 0

viii) Add/Less:- Any 0

87 ix) Total amount payable/refundable 0 0 0

88 x) Less: Total Amount of Tax Deferred 0 0 0

90 xii) Less : Refund already granted to dealer 0

91 Balance Tax Payable/ Refundable 0 0 0

92 (i) Add : Interest u/s 30(2) 0 0

93 (ii) Add : Interest u/s 30 (4) 0

94 xiii) Total Amount Payable/ Refundable. 0 0 0

xiv) Differential tax liability for non-production of 0 0

99 i) Gross Turn-Over of Sales (as per Sch. VI) 0 0 0

100 ii) Less:- Total Deductions available 0 0 0

101 iii) Balance Net Turn-over liable for Tax 0 0 0

iv) CST leviable under the Central Sales Tax Act, 0 0 0

(b) Amount of tax paid under the CST Act 0 0

105 (c) MVAT refund adjusted (if any) 0 0 0

vi) Add/Less : Any 0

vii) Balance of tax payable/ Refundable) 0 0 0

viii)(a) Add: Interest U/s 9(2) read with Section 30(2) of 0 0

x) Excess Central Sales Tax Collection 0 0 0

xi) Differential CST liability for want of declaration 0 0

1 Difference in Taxable Turn-over

3 Disallowance of Inter-state sales

4 Disallowance of High-seas Sales

5 Additional Tax liability on account

6 Computation of Tax at Wrong rate

7 Excess claim of Set-off or Refund.

130 8 Disallowance of other Non-admissible claims. (Please Specify)

133 9 TOTAL DUES PAYABLE

140 6. Dealer has been recommended to:-

142 i) Pay additional tax liability of Rs.

143 ii) Pay back excess refund received of Rs.

144 iii) Claim additional refund of Rs.

145 iv) Reduce the claim of refund of Rs.

146 v) Reduce tax liability of Rs.

147 vi) Revise closing balance of CQB of Rs.

148 vii) Pay interest under-section 30(2) of Rs.

149 viii) Pay interest under-section 30(4) of Rs.

For *Chartered Accountants / Cost

Email Id of the Chartered Mobile Telpohne No

155 Date of signing the Audit Report in form 704

5 GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES

Email Id of the Auditee Mobile Telpohne No

A.1) Period under the Audit FROM 0 TO 0

2) Tax payers Identification Number under MVAT 0

13 2) Trade Name (If any):-

25 C. RELATED INFORMATION UNDER OTHER ACTS

30 (3) E. C. Number under P.T. Act, 1975

31 (4) Date of Effect of E.C. under PT Act

36 (8) R.C. Number Entry Tax on Goods Act, 2002, if any.

38 (10) Eligibility Certificate Number, if any.