Restaurant Sales Audit Form

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					                                           Statement of Submissin of Audit Report in Form-704
  I,
of M/s-
holder of TIN                                                                  hereby certify that the accounts
of M/s-
holder of TIN                                                                  , have been duly audited for the
period                                     To                                       by
of firm                                                                                    under the provisions of section 61 of
Maharashtra Value Added Tax Act, 2002 and have received audit report in Form-704 certified by
                                                        of the firm
Acceptance of Auditor's Recommendations by the dealer :

                                                                                                  Dealer's           Accepted Amount
          Sr No                         Particulars                   VAT (Rs)      CST (Rs)
                                                                                                 Acceptance
                                                                                                                VAT (Rs)
        i)        Pay additional tax liability of Rs.                           0            0
        ii)       Pay back excess refund received of Rs.                        0            0
       iii)       Claim additional refund of Rs.                                0            0
       iv)        Reduce the claim of refund of Rs.                             0            0
        v)        Reduce tax liability of Rs.                                   0            0
       vi)        Revise closing balance of CQB of Rs.                          0            0
      vii)        Pay interest under-section 30(2) of Rs.                       0            0
      viii)       Pay interest under-section 30(4) of Rs.                       0            0
Reasons for Non acceptance :




                            I hereby acknowledge that the said Audit Report has been uploaded by me on the website
         www.mahavat.gov.in under the Transaction Id



Date :

Place :                                                                             Signature with Name and Designation

                                              Seal
unts

 the

ons of section 61 of




         Accepted Amount


                  CST (Rs)




ebsite
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         A                       B                          C                D             E            F              G              H    I              J

 1
                                                                             FORM - 704                                                   Version 1.2.1
                   Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
 2
                                                                     (See rule 65)
 3                                                                      PART -1
 4
      Location of the Sales Tax office of place of business of the dealer

 5
                                                           AUDIT REPORT AND CERTIFICATION
 6     Period Of Audit                                   FROM                                                  TO

                 The audit of M/s
 7

                 holder of Tax Payer Identification Number under the Maharashtra Value Added Tax Act, 2002
         1      (hereinafter referred to as" the MVAT Act")
 8
                 and Tax Payer Identification Number under the Central Sales Tax Act, 1956 (hereinafter referred to
 9              as"the CST Act" )

 10
                 is conducted by (*) me/us (Chartered accountants/cost accountant) in pursuance of the section 61 of the MVAT Act .

                The Tax Audit under the provisions of the Income Tax Act, 1961 was conducted by (*) me/us/ M/s
 11
       1(A)
                Chartered Accountants. We hereby annex a copy of our/their Tax Audit Report dated
 12
                alongwith all the annexures to those reports and copies each of the audited (*) Profit And Loss
         a)
 13             Account / Income And Expenditure Account for the year ended on
         b)     The audited balance sheet as at
 14

                The Tax Audit of the dealer under the provisions of the Income Tax Act, 1961 has not been
                conducted but the Statutory audit is conducted under
 15

 16    1(B)     Act. Therefore, we have obtained the Audit Report, Balance Sheet as at

                and the Profit and Loss Account/Income and Expenditure A/c for the financial year ended on
 17
 18             and the same are annexed herewith.
                The dealers books of account are not audited under any statute. Therefore, we have obtained the
 19             Balance Sheet as at
       1( C) and the Profit and Loss Account/Income and Expenditure A/c for the financial year ended on
 20

                duly certified by the dealer and the same are annexed herewith.
 21
                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 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.
 22             An audit also includes assessing the accounting principles used and significant estimates by management as well as evaluating the
                overall financial statements presentation. We believe that our audit provides a reasonable basis for our opinion.
       2(A)     I/we have verified correctness of the tax liability of the dealer in respect of below mentioned sales tax returns.
 23

 24
                                                                                 TABLE-1

      Sr. No.                             Particulars
 25

         1      Dealer is required to file returns (Select appropriate Box)
 26

         2      Dealer has filed all the returns as per given periodicity.
 27
 28      3      Dealer has maintained stock register.
 29      5      Returns verified (Please Select the appropriate box)

 30    (a)(i) Returns under the Maharashtra Value Added Tax Act, 2002
 31     (ii)    Return in Form 405
 32    (b)      Returns under the Central Sales Tax Act, 1956.

 33
        (i)     The dealer has filed returns only for the period in which there is inter-State sales or sales u/s. 5
                Since there are no interstate sales or sales u/s. 5 in other periods, the dealer has/has not filed returns for such
        (ii)
 34
                periods.
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         A                       B                         C              D              E              F          G            H            I            J
                Subject to my/our remarks about non-compliance, shortcomings and deficiencies in the returns filed and tax liability computed and
       2(B)
 35
                presented in respective schedules and Para-4 of this Part, I/We certify that,-
                 I/We have obtained all the information and explanations, which to the best of my/our knowledge and belief, were necessary for the
         a)
 36             purposes of the audit.
                 I/We have read and followed the instructions for preparation of this audit report. Considering the nature of business of the dealer and
                the Form in which the dealer is expected to file return(s), I/we have given the information as required in Part-3 in Schedule(s) along with
 37
                the applicable annexures.

 38                                                 Schedule-I        FALSE       Schedule-II       FALSE Schedule-III       FALSE Schedule-IV        FALSE
 39                                                 Schedule-V        FALSE       Schedule-VI       FALSE
         b)
 40
                 The Schedule(s) and Annexures
 41                                                 Annexure-A        FALSE       Annexure-B        FALSE Annexure-C         FALSE Annexure-D         FALSE
                   applicable for the dealer are
 42                                                 Annexure-E        FALSE       Annexure-F        FALSE Annexure-G                  Annexure-H      FALSE
 43                                                 Annexure-I        FALSE       Annexure-J_1 FALSE Annexure-J_2 FALSE Annexure-J_3 FALSE

 44
                                                    Annexure-J_4      FALSE       Annexure-J_5 FALSE Annexure-J_6 FALSE Annexure-K
                 The books of account and other sales tax related records and registers maintained by the dealer alongwith sales and purchase invoices as
         c)
 45             also Cash Memos and other necessary documents are sufficient for computation the tax liability under the MVAT Act and the CST Act.
                The gross turnover of sales and purchases, determined by us, includes all the transactions of sales and purchases concluded during the
         d)
 46
                period under audit.
                The adjustment to turnover of sales and or purchases is based on entries made in the books of account during the period under Audit and
         e)
 47             same are supported by necessary documents.
                The deductions claimed from the gross turnover of sales and other adjustments thereto including deduction on account of goods return,
         f)     adjustments on account of discounts as also debit/credit notes issued or received on account of other reasons, are supported by necessary
 48
                documents and are in conformity with the provisions of the relevant Act.
                Considering the schedule and entry wise classification of goods sold, classification of exempted sales, sales at reduced rates are correct.
         g)
 49
                The tax leviable on sales is properly computed by applying applicable rate of tax and/or composition tax.
                 Computation of set-off admissible in respect of purchases made during the period under Audit and adjustments thereto are correct.
                While ascertaining the correctness, *I/We have taken into account the factors such as goods returned, adjustments on account of
         h)
                discounts as also debit /credit notes issued or received on account of other reasons and these claims and adjustments are supported by
 50             necessary documents. The Set-off is worked out only on the basis of tax invoices in respect of the purchases.
                Wherever the dealer has claimed sales against the declarations or certificates; except as given in Annexure-H and Annexure-I, all such
         i)     declarations and certificates are produced before me. I/we have verified the same and they are in conformity of the provisions related
 51             thereto.
                Computation of Cumulative Quantum of Benefits (CQB), wherever applicable, is in conformity with the provisions of the Act in this
         j)
 52             regard.
 53     k)       The records related to the receipts and dispatches of goods are correct and properly maintained.
 54     l)      The tax invoices in respect of sales are in conformity with the provisions of law.
 55     m)       The Bank statements have been examined by *me/us and they are fully reflected in the books of account.
                *I/we certify that *I/we have visited the principal place of business or a place of business from where major business activity is
         n)     conducted by the dealer. The dealer is conducting his business from the place/places of business declared by him as his principal place
 56
                of business/and the additional place of business.
                Due professional care has been exercised while auditing the business and based on my observations of the business processes and
                practices, stock of inventory and books of account maintained by the dealer, I fairly conclude that,-
         o)
                (i) dealer is dealing in the commodities mentioned in the Part-2 of this report;
 57             (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 are used in the said Unit.
 58
      3. Out of the aforesaid certificates; the following certificates are negative for the reasons given hereunder or be read with the following
 59   information :


        (a)

 60



        (b)

 61



        (c)

 62
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         A                 B   C   D   E           F    G   H   I   J



        (d)

 63



        (e)

 64



        (f)

 65



         g)

 66



         h)

 67



         i)

 68



         j)

 69



         k)

 70



         l)

 71



        m)

 72



         n)

 73



         o)

 74



         p)

 75
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         A                       B                            C           D               E           F           G          H           I          J

 76      4                                      COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS
 77                                                               TABLE-2
 78
                                                UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002
                                                                                                                  Amount as
                                                                                     Amount as per
      Sr. No.                               Particulars                                                        determined after       Difference (Rs.)
                                                                                      returns (Rs.)
 79
                                                                                                                  audit (Rs.)
                Gross Turn-Over of Sales, including taxes as well as Turn-
         i)     over of Non-Sales Transactions like Value of Branch                                        0                      0                      0
 80             Transfers/ Consignment Transfers and job work charges
 81     ii)     Less:- Total allowable Deductions                                                          0                      0                      0
 82     iii)    Balance Net Turn-over liable for Tax                                                       0                      0                      0
 83     iv)     Tax leviable under the M.V.A.T. Act, 2002                                                  0                      0                      0
 84      v)     Excess collection under M.V.A.T. Act, 2002                                                 0                      0                      0
 85     vi)     Less: Credits available on account of following:
 86     (a)      Set-off claimed:                                                                          0                      0                      0
                Amount of tax paid under MVAT Act as per ANNEXURE-A
        (b)                                                                                                                       0                      0
 87
                (including interest and RAO)
                Credit of tax as per tax deduction at source certificates (As
        (c)                                                                                                                       0                      0
 88             per ANNEXURE-C).


        (d)      Any other (please specify)                                                                                                              0

 89

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

                Add/Less:- Any other(please
       viii)                                                                                                                                             0
                specify)
 91

 92
        ix)     Total amount payable/refundable                                                            0                      0                      0
 93      x)     Less: Total Amount of Tax Deferred                                                         0                      0                      0
                Less : Refund adjusted for payment of tax under the Central
        xi)                                                                                                0                                             0
 94             Sales Tax Act, 1956

        xii)    Less: Excess Credit carried forword to subsequent tax period                                                                             0
 95

 96    xiii)    Less : Refund already granted to dealer                                                                                                  0
 97             Balance Tax Payable/ Refundable                                                            0                      0                      0
 98      (i)    Add : Interest u/s 30(2)                                                                                 #NAME?                 #NAME?
 99    (ii)     Add : Interest u/s 30 (4)                                                                                                                0

100    xiv)     Total Amount Payable/ Refundable.                                                          0             #NAME?                 #NAME?
                Differential tax liability for non-production of declaration/
        xv)                                                                                                                       0                      0
101             certificate as per Annexure-H.
102                                                                             TABLE-3
103
                                                          UNDER CENTRAL SALES TAX ACT, 1956
                                                                                                                  Amount as
                                                                                     Amount as per
      Sr. No.                               Particulars                                                        determined after       Difference (Rs.)
                                                                                      returns (Rs.)
104                                                                                                               audit (Rs.)
105       i)    Gross Turn-Over of Sales (as per Sch. VI)                                                  0                      0                      0
106      ii)    Less:- Total Deductions available                                                          0                      0                      0
107     iii)    Balance Net Turn-over liable for Tax                                                       0                      0                      0
                CST leviable under the Central Sales Tax Act, 1956 subject
        iv)                                                                                                0                      0                      0
108             to production of declarations listed in Annexure-I.
109    v) (a) Less: Amount of Tax Deferred                                                                 0                      0                      0
              Amount of tax paid under the CST Act ANNEXURE-B
        (b)                                                                                                                       0                      0
110           (including interest and RAO)
111     (c) MVAT refund adjusted (if any)                                                                  0                      0                      0

                Add/Less : Any other (Please
        vi)                                                                                                                                              0
                specify)
112

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

      viii)(a) Add: Interest U/s 9(2) read with Section 30(2) of MVAT Act.                                               #NAME?                 #NAME?
114

        (b)     Add: Interest U/s 9(2) read with Section 30 (4) of MVAT Act.                                                                             0
115

116     ix)     Total Dues Payable /Refundable                                                             0             #NAME?                 #NAME?
117      x)     Excess Central Sales Tax Collection                                                        0                      0                      0
                Differential CST liability for want of declaration as worked
        xi)                                                                                                                       0                      0
118             out in Annexure-I.
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         A                       B                         C             D         E            F           G          H            I          J
119                                                                  TABLE-4
120                                                   CUMULATIVE QUANTUM OF BENEFITS AVAILED
                                                                                                            Amount as
                                                                                 Amount as per
      Sr. No.                             Particulars                                                    determined after        Difference (Rs.)
                                                                                  returns (Rs.)
                                                                                                            audit (Rs.)
121

122
         i)     Under the Maharashtra Value Added Tax Act, 2002.                                     0                      0                       0
123      ii)    Under the Central Sales Tax Act, 1956                                                0                      0                       0
124             TOTAL                                                                                0                      0                       0
125                                                                  TABLE-5
126
      Classification of additional Dues with calculation of Tax and interest thereon
127                                                                                                      Additional Dues
      Sr. No.                Reasons for Additional Dues (Tax)
128                                                                                       VAT (Rs)                              CST (Rs)

129
         1      Difference in Taxable Turn-over
130      2      Disallowance of Branch/Consignment Transfers
                Disallowance of Inter-state sales or sales under section 6 (2)
         3
131             of CST Act.

132
         4      Disallowance of High-seas Sales
                Additional Tax liability on account of Non-production of
         5
133             Declarations and Certificates.
134
         6      Computation of Tax at Wrong rate
         7      Excess claim of Set-off or Refund.
135

136      8      Disallowance of other Non-admissible claims. (Please Specify)


        (a)

137



        (b)
138

139      9      TOTAL DUES PAYABLE
                Amount of interest payable (To be calculated from due date
        10
                to the date of Audit)
140

        11      TOTAL AMOUNT PAYABLE
141
142   5. Qualifications or remarks having impact on the tax liability :-

        (a)
143

        (b)
144

        (c)
145

        (d)
146

        (e)
147

148   6. Dealer has been recommended to:-

      Sr. No.                             Particulars                                   MVAT (Rs.)                              CST (Rs.)
149

150      i)     Pay additional tax liability of Rs.

151      ii)    Pay back excess refund received of Rs.

152     iii)    Claim additional refund of Rs.

153     iv)     Reduce the claim of refund of Rs.

154      v)     Reduce tax liability of Rs.

155     vi)     Revise closing balance of CQB of Rs.

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

157    viii)    Pay interest under-section 30(4) of Rs.
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         A                       B                          C             D              E             F            G           H    I   J
                                                                                                               Date of signing the
      Signature of Chartered Accountant / Cost
                                                                                                              Audit Report in form
      Accountant
158                                                                                                                    704
      Name of the Auditor
159

160
      Membership Number

161
      Name of the Auditing Firm

162
      Registration Number of the Auditing Firm


      Address of the Auditor
163

      Email Id of the Auditor
164
      Mobile and LandlineTelephone No.s of
165   Auditor
166
      Enclosures:
         1)     Statutory Audit Report and its Annexures
167

168
         2)     Tax Audit Report under the Income Tax Act, 1961

         3)     Balance Sheet and Profit & Loss Account /Income and Expenditure Account.
169

         4)     In case dealer is having multi-state activities the Trial Balance for the business activities in Maharashtra.
170
171
172
173                                                                           Validate and Generate
174
175
              TeraSoftware Confidential part II                                          10                                                         Audit 704




      A                       B                    C       D         E           F        G             H                I        J          K
                                                                            FORM - 704
1                                                                           (See Rule 65)
2                                          Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.
3                                                                           PART - 2
4    TIN                                                                       Period   From                             To
5
                                         GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES
6    A.                                                              GENERAL INFORMATION
7    1)     Email Id of the Dealer.
8    2)     Mobile and Landline Telephone Nos. of the Dealer.
9    3)     Permanent Account Number under Income Tax Act, 1961.

     4)     Name of the Dealer as appearing on the Registration Certificate.
10

     5)     Trade Name (If any).
11

            Address of the Business (To be given only if there is change in the
     6)
            Address during the period as compared with the Registration Certificate).
12
            Additional place of business:- (To be given only if there is change in the Address during the period as compared with the
     7)
13          Registration Certificate):-

             Name (If Any) Of The         Floor and
                                                                    PlotNo,Street and Area             City         PIN Code   District And State
            Aditional Place of business Building Name
14




     i)


15




     ii)


16




     iii)


17




     iv)


18




     v)


19
               TeraSoftware Confidential part II                                       11                   Audit 704




       A                       B                   C    D          E          F         G   H   I   J   K




      vi)


20




     vii)


21




     viii)


22

23    B.                                               RELATED INFORMATION UNDER OTHER ACTS
24    1      R. C. Number under P.T. Act, 1975
25   (2)     Date of Effect of R.C. under PT Act
26   (a)     Profession Tax Returns filed for the period under Audit
27    (b) Payments are made as per Returns (Please Select appropriate Box).
28   (3) E. C. Number under P.T. Act, 1975
29   (4)     Date of Effect of E.C. under PT Act
             The Profession Tax under above E.C. has been paid for the period under Audit
     (5)
30
             (Please Select appropriate Box)
31   (6)     R. C. Number under Luxury Act, 1975
     (7) Returns are filed under the Luxury Tax Act, 1987 for the period under Audit
32   (a) (Please Select appropriate Box).
33   (b) Payments are made as per Returns (Please Select appropriate Box).
34   (8)     R.C. Number Entry Tax on Goods Act, 2002, if any.
35   (9) R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.
36
     (10) Eligibility Certificate Number, if any.

37   (11) Entitlement Certificate Number, if any
38   (12) ECC Number under Central Excise Act, if any.
39   (13) Import Export Code given by DGFT, if any
40   (14) Service Tax Registration Number, if any
               TeraSoftware Confidential part II                                          12                                              Audit 704




      A                        B                     C      D          E          F        G        H        I          J          K

41    C.                                                           BUSINESS RELATED INFORMATION

42
     (1)     Specify No of divisions or units for which separate books of account are maintained

43   (2) Identity of division or unit
               Name (If Any) Of The                  Floor and
                                                                      PlotNo,Street and Area       City   PIN Code   District And State
44               Division or Unit                  Building Name




      i)


45




      ii)


46




     iii)


47




     iv)


48




      v)


49




     vi)


50




     vii)


51




     viii)


52
               TeraSoftware Confidential part II                                     13                                              Audit 704




       A                       B                   C      D       E            F      G    H               I            J       K




      ix)


53

      D.     Business Activity in Brief
54
55    E. Commodity Dealt in (5 major commodities)                                                                   Schedule Entry
56     i)
57    ii)
58    iii)
59    iv)
60     v)


             Address of the Place of Business of the dealer where books of account
      F.
             are kept

61

62   F.[i] Name and version of accounting software used

63
      [ii] Change in accounting software, if any

      G.     The major changes made during the period of review -                         Short description of change
64

      (i)    Change in the method of valuation of stock
65

66
      (ii) Changes in the accounting system

     (iii)   Change in product line
67


     (iv) New business activity
68


             Other changes, if any [please
     (v)
             specify]
69
             TeraSoftware Confidential part II                                              14                                                                Audit 704




      A                      B                        C       D          E           F       G              H                  I            J           K

70
           Nature of business (Please Select one or more appropriate boxes, as applicable

           Manufacturer                           FALSE Restaurant                        FALSE Reseller               FALSE           Wholesaler FALSE
71
                                                                                                                                       Liquor
           Retailer                               FALSE Bakery                            FALSE Importer               FALSE                          FALSE
72                                                                                                                                     Dealer
      H.
                                                                                                                                       Franchisee
           Works contractor                       FALSE PSI Unit                          FALSE Job worker             FALSE                          FALSE
73                                                                                                                                     Agent
                                                           Second Hand Motor Vehicle
           Mandap Decorator                       FALSE                                   FALSE Motor Vehicle Dealer FALSE
74                                                         Dealers

75
           Other (Please Specify)

      I.   Constitution of the Business (Please Select the appropriate)                                                                Proprietor
76

           Working capital employed by the entity (Difference between current assets and current liabilities) as on
      J.
78
           the last day of the period under audit. (Rs. In Lakhs)

79
                                                                               ACTIVITY CODE

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


81


82    K.

83


84


85


86

      L.                                         Particulars of the Bank Account(s) maintained during the period under Audit
87

                 Name of the Bank                 Branch BSR Number (Give Branch Address, if BSR Code not known)                   Account Number(s)
88

      1
89

      2
90

      3
91

      4
92

      5
93

      6
94

      7
95

      8
96

      9
97

      10
98

      11
99

      12
100

      13
101
           TeraSoftware Confidential part II                   15                   Audit 704




      A                    B                   C   D   E   F    G   H   I   J   K

      14
102

      15
103

      16
104

      17
105

      18
106

      19
107

      20
108

      21
109

      22
110

      23
111

      24
112

      25
113

      26
114

      27
115

      28
116

      29
117

      30
118

      31
119

      32
120

      33
121

      34
122

      35
123

      36
124

      37
125

      38
126

      39
127

      40
128

      41
129

      42
130

      43
131

      44
132
           TeraSoftware Confidential part II                   16                   Audit 704




      A                    B                   C   D   E   F    G   H   I   J   K

      45
133

      46
134

      47
135

      48
136

      49
137

      50
138

      51
139

      52
140

      53
141

      54
142

      55
143

      56
144

      57
145

      58
146

      59
147

      60
148

      61
149

      62
150

      63
151

      64
152

      65
153

      66
154

      67
155

      68
156

      69
157

      70
158

      71
159

      72
160

      73
161

      74
162

      75
163
            TeraSoftware Confidential part II                                  17                   Audit 704




       A                    B                   C   D   E             F         G   H   I   J   K

      76
164

      77
165

      78
166

      79
167

      80
168

      81
169

      82
170

      83
171

      84
172

      85
173

      86
174

      87
175

      88
176

      89
177

      90
178

      91
179

      92
180

      93
181

      94
182

      95
183

      96
184

      97
185

      98
186

      99
187

      100
188
189
190
191                                                         Validate Part II
192
193
194
tera Confidential                                                         11/29/2010                                                                    Page 18

       A                    B                          C                      D                     E                     F                     G
                                                                      AUDIT REPORT
 1
                                      PART-3               SCHEDULE-I                                              Applicable
 2
      TIN                                                     PERIOD                                                     TO
 3
 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
         Sales Transactions like Value of Branch Transfers/ Consignment Transfers
 8       and job work charges
      b) Less: - Turn-Over of Sales (including taxes thereon) including inter-State                                                                         0
         Consignment Transfers and Branch Transfers Covered under Schedule II,
 9       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                                                                            0
 12      included in (b) and (d) above)
      f) Less:-Value of Branch Transfers/ Consignment Transfers within the State                                                                            0
 13      if tax is to be paid by an Agent.
      g) Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax,                                                                           0
         Sales in the course of Imports, Exports and value of Branch Transfers/
         Consignment transfers outside the State. (Turn-Over covered under
 14
         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
                                                Sales liable to                              Sales liable to             (Rs.)
                                                   tax (Rs.)                                    tax (Rs.)
 22
 23   1                    2                           3                      4                     5                     6                     7
 24   a)                                12.50                                            0                                          0                       0
 25   b)                                 4.00                                            0                                          0                       0
 26   c)                                 8.00                                            0                                          0                       0
 27   d)                                                                                 0                                          0                       0
 28   e)                                                                                 0                                          0                       0
 29   f)                                                                                 0                                          0                       0
 30   g)                                                                                 0                                          0                       0
 31   h)                                                                                 0                                          0                       0
 32   i)                                                                                 0                                          0                       0
 33   j)                                                                                 0                                          0                       0
 34         TOTAL                                                 0                      0                     0                    0                       0
 35   2A) Sales Tax collected in Excess of the Amount Tax payable                            As per Returns          As per Audit        Difference (Rs.)

                                                                                                                                            1:01 PM11/29/2010697
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      2A) Sales Tax collected in Excess of the Amount Tax payable
       A                   B                       C                       D                       E                  F                   G
 36                                                                                                                                                  0
 37    3) Computation of Purchases Eligible for Set-off
                                      Particulars                                          As per Returns         As per           Difference(Rs.)
 38                                                                                             (Rs.)            Audit(Rs.)
       a) Total Turn-Over of Purchases including taxes, value of Branch Transfers /                                                                  0
 39       consignment transfers received and Labour/ job work charges.
       b) Less:- Turn-Over of Purchases Covered under Schedule II, III, IV or V                                                                      0
 40
       c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b)                             0                 0                      0
 41
       d) Less:-Value of Goods Return (inclusive of tax), including reduction of                                                                     0
 42
          purchase price on account of rate difference and discount.

 43
       e) Less:-Imports (Direct imports)                                                                                                             0
 44    f)   Less:-Imports (High seas purchases)                                                                                                      0
 45    g)   Less:-Inter-State purchases                                                                                                              0
 46    h)   Less:-Inter-State Branch Transfers/ Consignment Transfers received                                                                       0
       i)   Less:-Within the State Branch Transfers / Consignment Transfers received                                                                 0
            where tax is to be paid by an Agent
 47
       j) Less:-Within the State purchases of taxable goods from un-registered                                                                       0
          dealers
 48
      k) Less:-Purchases of the taxable goods from registered dealers under MVAT                                                                     0
 49      Act, 2002 and which are not eligible for set-off
      l) Less:-Within the State purchases of taxable goods which are fully                                                                           0
 50      exempted from tax u/s 8 but not covered under section 8(1)
      m) Less:-Within the State purchases of tax-free goods specified in Schedule                                                                    0
 51      “A"
      n) Less:-Other allowable deductions                                                                                                            0
         /reductions, if any. (Please
         Specify)
 52
       o) Balance: Within the State purchases of taxable goods from registered                              0                 0                      0
 53
          dealers eligible for set-off (c) - (d+e+f+g+h+i+j+k+l+m+n)
 54    4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 3(o) above
 55
                   Rate of Tax %                     As per Returns                            As per Audit
                                                    Net Turn-      Tax Amount (Rs.)        Net Turn-Over        Tax Amount        Difference in Tax
                                                     Over of                                of Purchases            (Rs.)              amount
                                                   Purchases                               Eligible for Set -
                                                   Eligible for                                Off (Rs.)
 56                                               Set -Off (Rs.)
 57    1                    2                            3                 4                       5                  6                   7
 58
       a)                               12.50                                                                                                        0
 59    b)                                  4.00                                                                                                      0
 60    c)                                                                                                                                            0
 61    d)                                                                                                                                            0
 62    e)                                                                                                                                            0
 63    f)                                                                                                                                            0
 64    g)                                                                                                                                            0
 65    h)                                                                                                                                            0
 66    i)                                                                                                                                            0
 67    j)                                                                                                                                            0
 68        TOTAL                                         0                             0                    0                 0                      0
 69    5) Computation of Set-off claimed for the period under audit
      S no         Particulars                        As per Return                                    As per Audit               Difference in Tax
                                                                                                                                       amount
 70




                                                                                                                                      1:01 PM11/29/2010697
      S no
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                         Particulars                                       11/29/2010
                                                                                                                                     Difference in Tax 20
                                                                                                                                                    Page
                                                                                                                                          amount
       A                      B                             C                  D                    E                  F                     G
                                                     Purchase            Tax Amount         Purchase Value        Tax Amount
 71                                                  Value Rs.                                   Rs.
       a) Within the State purchases of                           0                       0               0                      0                     0
          taxable goods from registered
          dealers eligible for set-off as per
 72       Box 4 above
       b) Less: - Reduction in the amount of                                                                                                           0
          Set-off u/r 53 (1) of the
          corresponding purchase price of
          (Schedule C, D & E) the goods
 73
             Less: - Reduction in the amount of                                                                                                        0
             Set-off u/r 53 (2) of the of the
             corresponding purchase price of
             (Schedule B, C, D & E) the goods
 74
       c) Less: - Reduction in the amount of                                                                                                           0
          Set-off under any other Sub-rule
 75
          of 53
       d) Amount of Set-off available (a) -                       0                       0                   0                  0                     0
 76       (c+b)
       6) Computation of Tax Payable
 77
      Sno                                     Particulars                                     As per Return       As per Audit          Difference
 78                                                                                                (Rs.)              (Rs.)
 79   6A)    Aggregate of credit available for the period covered covered under audit
 80    1                                           2                                                3                  4                     5
 81    a)    Set off available as per Box 5 (d)                                                               0                  0                     0
 82    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
 83
             the liability as per this Schedule
       d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into                                                                           0
 84       Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
       e) Amount Credited as per Refund adjustment order (Details As Per                                                                               0
 85       ANNEXURE-A))
       f) Any other (Please Specify)                                                                                                                   0


 86
 87    g)    Total Available Credit (a+b+c+d+e+f)                                                             0                  0                     0
 88   6B)    Sales tax payable and adjustment of CST / ET payable against available credit
 89    a)    Sales Tax Payable as per Box 2                                                                   0                  0                     0
 90    b)    Interest Payable under Section 30 (2)                                                                                                     0
       c)    Excess Credit as per this Schedule adjusted on account of M.VAT payable,                                                                  0
             if any, as per Schedule II, III, IV or V
 91
       d) Adjustment on account of CST payable as per Schedule VI for the period                                                                       0
          under Audit
 92
       e) Adjustment on account of ET payable under the Maharashtra Tax on Entry                                                                       0
          of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987
 93
       f) Excess credit carried forward to subsequent tax period                                                                                       0
 94
       g) Amount of Sales Tax Collected in Excess of the amount of Sales Tax                                  0                  0                     0
 95       payable, if any, As per Box 2A
 96       Total Amount                                                                                        0                  0                     0
 97   6C) Tax payable or Amount of Refund Available
 98    1                                     2                                                      3                  4                     5
                                                                                                                                         1:01 PM11/29/2010697
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       A                    B                         C                 D         E       F           G
 99   a)    Total Amount payable as per Box 6B(g)                                     0       0                 0
100   b)    Aggregate of Credit Available as per Box 6A(g)                            0       0                 0
101   c)    Total Amount Payable (a-b)                                                0       0                 0
102   d)    Total Amount Refundable (b-a)                                             0       0                 0
103
104
105
                                                             Validate Schedule1
106
107
108
109




                                                                                                  1:01 PM11/29/2010697
                                                                                 Page 22                                                                             SCHEDULE 2




       A          B                             C                          D                      E                  F                  G                  H
                                                                         AUDIT REPORT
1
                                                PART-3           SCHEDULE-II                                                      Applicable
2
     TIN                                                              PERIOD                                                      TO
3

4    Computation of Net Turn-Over of Sales liable to Composition
     Sr.                          Particulars                                  As per Return                             As per Audit                  Difference
5    No.
6                                                                                   (Rs.)                                   (Rs.)                        (Rs.)
7     1                               2                                               3                                       4                            5
      1)   Gross Turn-Over of Sales, including taxes as well as                                                                                                     0
           Turn-over of Non-Sales Transactions like Value of
           Branch Transfers/ Consignment Transfers and job work
8          charges
      2)   Less: - Turn-Over of Sales (including taxes thereon)                                                                                                     0
           including inter-state Consignments and Branch Transfers
9          Covered under Schedule I, III, IV or V
      3)   Balance:- Turn-Over Considered under this Schedule (1-                                            0                                 0                    0
10         2)
11    4)   RETAILER
      a)   Total Turn-Over of Sales                                                                                                                                 0
12
      b)   Less:-Turn-Over of sales of goods excluded from the                                                                                                      0
13         Composition Scheme
      c)   Less:-Other allowable deductions such as Goods Returns                                                                                                   0
14
           etc.
      d)   Balance: Net Turn-Over of sales liable to tax under                                               0                                 0                    0
           Composition Scheme (a ) – (b+c)
15
16    5)   RESTAURANT, CLUB, CATERER ETC
17    a)   Total Turn-Over of Sales                                                                                                                                 0
18    6)   BAKER
19    a)   Total Turn-over of Sales                                                                                                                                 0
20    7)   SECOND HAND MOTOR VEHICLES DEALER
21    a)   Total Turn-Over of Sales                                                                                                                                 0
22    b)   Less: Allowable deductions                                                                                                                               0
      c)   Balance: Net Turn-Over of sales liable to tax under                                               0                                 0                    0
23
           composition option (a – b)
      8)  Total Turn-Over of Sales liable to tax under composition                                           0                                 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
                                                                           (Rs.)           Sales liable to           (Rs.)
                                                                                              tax (Rs.)
27
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    g)                                                                            0                                         0                                     0
36    h)                                                                            0                                         0                                     0
37    i)                                                                            0                                         0                                     0
38       TOTAL                                                    0                 0                        0                0                                     0
39   10) Computation of Purchases Eligible for Set-off
     Sr.                      Particulars                                      As per Returns                            As per Audit                  Difference
40
     No.




                                                                                                                                                         697 - 11/29/2010 - 1:01 PM
                                                                                     Page 23                                                                          SCHEDULE 2




       A          B                             C                              D                   E                F                  G                    H
      a)   Total Turn-Over of purchases including taxes, value of                                                                                                     0
           Branch Transfers, Consignment Transfers received and
41
           Labour/ job work charges
      b)   Less:-Turn-Over of Purchases covered under Schedule I,                                                                                                     0
42         III, IV or V
      c)   Balance:-Turn-Over of Purchases considered under this                                            0                                 0                       0
           Schedule (a-b)
43
      d)   Less:-Value of Goods Return (inclusive of tax),                                                                                                            0
           including reduction of purchase price on account of rate
44         difference and discount.
45    e)   Less:-Imports (Direct imports)                                                                                                                             0
      f)   Less: - Imports (High seas purchases)                                                                                                                      0
46
47    g)   Less: - Inter-State purchases                                                                                                                              0
      h)   Less:-Inter-State Branch Transfers, Consignment                                                                                                            0
48         Transfers received
      i)   Less:-Within the State Branch Transfers, Consignment                                                                                                       0
49         Transfers received where tax is to be paid by an Agent
      j)   Less: - Within the State purchases of taxable goods from                                                                                                   0
           un-registered dealers
50
      k)   Less:-Purchases of taxable goods from registered dealers                                                                                                   0
           under MVAT Act, and which are not eligible for set-off
51
      l)   Less:-Within the State purchases of taxable goods fully                                                                                                    0
           exempted from tax u/s 8 other than purchases under
           section 8(1)
52
      m) Less:-Within the State purchases of tax-free goods                                                                                                           0
         specified in schedule “A”
53
      n)   Less:-Other                                                                                                                                                0
           allowable
           deductions, if
           any (Please
           Specify)
54
      o)  Balance: Within the State purchases of taxable goods                                             0                                  0                       0
          from registered dealers eligible for set-off [c]-
55        [d+e+f+g+h+i+j+k+l+m+n]
56    11) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 10(o) above
57   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
                                       for Set –Off (Rs.)                  (Rs.)            of Purchases          (Rs.)
                                                                                          Eligible for Set
                                                                                              –Off (Rs.)
58
59    1           2                             3                              4                   5                6                             7
60    a)               4.00                                                                                                                                           0
61    b)              12.50                                                                                                                                           0
62    c)               1.00                                                                                                                                           0
63    d)                                                                                                                                                              0
64    e)                                                                                                                                                              0
65    f)                                                                                                                                                              0
66    g)                                                                                                                                                              0
67    h)                                                                                                                                                              0
68        TOTAL                                                  0                      0                   0                0                                        0
69    12) Computation of set-off claimed for the period under audit
     SNO                        Particulars                                        As per Return                        As per Audit                  Difference in
70                                                                                                                                                    Tax Amount
                                                                         Purchase Value        Tax Amount     Purchase Value Tax Amount                   (Rs.)
71                                                                            Rs.                                  Rs.
      a)   Within the State purchases of taxable goods from                            0                    0               0           0                             0
           registered dealers eligible for set-off as per Box 11 above
72




                                                                                                                                                          697 - 11/29/2010 - 1:01 PM
                                                                                      Page 24                                                     SCHEDULE 2




        A           B                              C                           D                E       F                G              H
       b)    Less: - Reduction in the amount of set off u/r 53 (1) of                                                                            0
             the corresponding purchase price of (Schedule C, D &
73
             E) the goods
             Less: - Reduction in the amount of set off u/r 53 (2) of                                                                            0
             the of the corresponding purchase price of (Schedule B,
74
             C, D & E) the goods
        c    Less: - Reduction in the amount of set off under any                                                                                0
             other Sub-rule of 53
75
76      d) Total                                                                         0          0           0            0                   0
77    13) Computation of Tax Payable
      SNO                        Particulars                                  As per Return (Rs.)       As per Audit (Rs.)       Difference (Rs.)
78

79
      13A) Aggregate of credit available for the period covered under this form 704
80     a)    Set-off available as per Box 12 (d)                                                    0                        0                   0
       b)    Amount already paid (Details to entered in Annexure-(A)                                                                             0
81
       c)    Excess Credit if any, as per Schedule I, III, IV, or V to                                                                           0
82           be adjusted against the liability as per this Schedule
       d)    Adjustment of ET paid under Maharashtra Tax on Entry                                                                                0
             of Goods into Local Areas Act, 2002/ Motor Vehicle
             Entry Tax Act, 1987
83
       e)    Amount Credited as per Refund adjustment order                                                                                      0
84           Details as per Annexure-(A)
       f)    Any other                                                                                                                           0
             (Please
             Specify)
85
86     g)    Total Available Credit (a+b+c+d+e+f)                                                   0                        0                   0
87    13B)   Sales tax payable and adjustment of CST / ET payable against available credit
88     a)    Sales Tax Payable as per Box 9                                                         0                        0                   0
       b)    Excess Credit as per this Schedule adjusted on account                                                                              0
             of M.VAT payable, if any, as per Schedule I, III, IV or V
89
       c)    Adjustment on account of CST payable as per Schedule                                                                                0
             VI for the period under Audit
90
       d)    Adjustment on account of ET payable under the                                                                                       0
             Maharashtra Tax on Entry of Goods into Local Areas
91           Act, 2002/Motor Vehicle Entry Tax Act, 1987
       e)    Excess credit carried forward to subsequent tax period                                                                              0

92
       f)    Amount of Sales Tax Collected in Excess of the amount                                                                               0
             of Sales Tax payable, if any (As per Box 6A)
93
94     g) Interest Payable under Section 30 (2)                                                                                                  0
95     h) Total Amount.                                                                             0                        0                   0
      13C) Tax payable or Amount of Refund Available
96
97     a)    Total Amount payable as per Box 13B(g)                                                 0                        0                   0
98     b)    Aggregate of Credit Available as per Box 13A(g)                                        0                        0                   0
99     c)    Total Amount Payable (a-b)                                                             0                        0                   0
100    d)    Total Amount Refundable (b-a)                                                          0                        0                   0




                                                                                                                                      697 - 11/29/2010 - 1:01 PM
        A                     B                           C                  D                E                    F                 G
                                                                 AUDIT REPORT
1
                                    PART-3              SCHEDULE-III                                        Applicable
2
     TIN                                          PERIOD                                                          TO
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.)             (Rs.)
6      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 Transfer, Consignment
7            Transfers, job work charges etc
       b)    Less: - Turn-Over of Sales (including taxes thereon) including inter-                                                            0
             state Consignments and Branch Transfers Covered under Schedule I,
             II, IV or V
8
9      c)    Balance:- Turn-Over Considered under this Schedule (a-b)                                   0                    0                0
       d)    Less:-Value of Goods Return (inclusive of tax), including reduction                                                              0
             of sales price on account of rate difference and discount.
10
       e)    Balance: -Turnover of sales including, taxes as well as turnover of                        0                    0                0
             non sales transactions like value of Branch Transfer, Consignment
11
             Transfers, job work charges etc [(c)-(d)]
       f)    Less:-Turnover of sales under composition scheme(s), other than                                                                  0
             Works Contracts under composition option (Computation of
             turnover of sales liable to tax to be shown in Part B)
12
       g)    Less:-Turnover of sales (excluding taxes) relating to on-going works                                                             0
             contracts (Computation of turnover of sales liable to tax to be
13           shown in Part C)
       h)    Less:-Turnover of sales (excluding taxes) relating to on-going leasing                                                           0
             contracts (Computation of turnover of sales liable to tax to be
14           shown in Part D)
        i)   Balance:- Net turnover of sales including, taxes, as well as turnover                      0                    0                0
             of non sales transactions like Branch Transfers / Consignment
             Transfers and job works charges, etc [ (e) – (f+g+h)]
15
        j)   Less:-Net Tax amount (Tax included in sales shown in (a) above less                                                              0
16
             Tax included in (b) above)
       k)    Less:-Value of Branch Transfers/ Consignment Transfers within the                                                                0
17           State if the tax is to be paid by the Agent.
        l)   Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax,                                                         0
             Sales in the course of imports, exports and value of Branch
             Transfers/ Consignment transfers outside the State (Schedule-VI)
18
       m)    Less:-Sales of taxable goods fully exempted u/s. 8 other than sales                                                              0
19           under section 8(1) and covered in Box 1(l)
       n)    Less:-Non-taxable Labour and other charges / expenses for Execution                                                              0
20           of Works Contract
       o)    Less:-Amount paid by way of price for sub-contract                                                                               0
21
       p)    Less:-Sales of tax-free goods specified in Schedule A                                                                            0
22
23     q)    Less:- Labour/Job work charges                                                                                                   0
        A                       B                          C                 D               E                  F                 G
        r)     Other allowable reductions /                                                                                                0
               deductions, if any (Please specify)

24
       s)      Total:- Net Turnover of Sales Liable to tax [(i) - (j+k+l+m+                            0                  0                0
               n+o+p+q+r)]
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
27                                                                                          (Rs.)              (Rs.)             (Rs.)
28     1                                          2                                           3                  4                 5
       A)      Turnover of sales (excluding taxes) under composition scheme(s)                         0                  0                0
29             [Same as 1(f)]
30     B)      RETAILER
31     a)      Total Turnover of Sales                                                                                                     0
       b)      Less:-Turnover of sales of goods excluded from the Composition                                                              0
32             Scheme
33     c)      Less:-Allowable deductions such as Goods Return etc.                                                                        0
       d)      Balance: Net turnover of sales liable to tax under composition option                   0                  0                0
34
               [ (a) – (b+c)]
35     C)  RESTAURANT , CLUB, CATERER ETC.
36     a)  Total turnover of sales                                                                                                         0
37     D)  BAKER
38     a)  Total turnover of sales                                                                                                         0
39     E)  SECOND HAND MOTOR VEHICLES DEALER
40     a)  Total turnover of sales                                                                                                         0
41     b)  Less: Allowable reductions / deductions                                                                                         0
       c)  Balance: Net turnover of sales liable to tax under composition option                  0                 0                      0
42         (a – b)
       F)  Total net turnover of sales liable to tax under composition option                     0                 0                      0
43         [2(B)(d)+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
45         MVAT Act, 2002: Reduction of set-off on corresponding purchases to be shown in Box 1 (g)
                                          Particulars                            As per Return        As per Audit      Difference
46                                                                                    (Rs.)               (Rs.)              (Rs.)
47     1                                        2                                       3                   4                  5
       a)  Turnover of sales (excluding tax / composition) during the period                      0                 0                      0
48         [Same as 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)] –[                    0                 0                      0
52         (b+c+d)]
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
54
           MVAT Act, 2002:
                                             Particulars                               As per Return       As per Audit       Difference
55                                                                                          (Rs.)              (Rs.)             (Rs.)
56     1                                          2                                           3                  4                 5
       a)      Turnover of sales (excluding taxes) Relating to On-going Leasing                        0                  0                0
57             Contract [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
      A                     B                          C                  D                    E                  F                G

60    5)  Computation of tax payable under the MVAT Act
     S.No          Rate of Tax                   As per Returns                                    As per Audit                Difference
61                                                                                                                                (Rs.)
                          (%)                    Turnover of          Tax Amount       Turnover of sales    Tax Amount
                                                sales liable to           (Rs.)          liable to tax          (Rs.)
62                                                    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    f)                                                                           0                                       0                0
69    g)                                                                           0                                       0                0
70    h)                                                                           0                                       0                0
71    i)                                                                           0                                       0                0
72    j)                                                                           0                                       0                0
73                      TOTAL                                     0                0                    0                  0                0
     Sno                                Particulars                                     As per Return       As per Audit       Difference
74                                                                                           (Rs.)              (Rs.)             (Rs.)
75   5A)   Sales Tax collected in Excess of the Amount Tax payable                                                                          0
76    6)   Computation of Purchases Eligible for Set-off
     Sno                               Particulars                                      As per Return       As per Audit       Difference
77                                                                                           (Rs.)              (Rs.)             (Rs.)
78    1                                       2                                                3                  4                 5
      a)   Total Turn-Over of Purchases including taxes, value of Branch                                                                    0
           Transfers / consignment transfers received and Labour/ job work
79         charges.
      b)   Less:- Turn-Over of Purchases Covered under Schedule I, II, IV or V                                                              0
80
      c)   Balance:- Turn-Over of Purchases Considered under this                                       0                  0                0
81         Schedule (a-b)
      d)   Less:-Value of Goods Return (inclusive of tax), including reduction                                                              0
82         of purchase price on account of rate difference and discount.
83    e)   Less:-Imports (Direct imports)                                                                                                   0
84    f)   Less:-Imports (High seas purchases)                                                                                              0
85    g)   Less:-Inter-State purchases                                                                                                      0
      h)   Less:-Inter-State Branch Transfers/ Consignment Transfers received                                                               0
86
      i)   Less:-Within the State Branch Transfers / Consignment Transfers                                                                  0
87         received where tax is to be paid by an Agent
      j)   Less:-Within the State purchases of taxable goods from un-registered                                                             0
88         dealers
      k)   Less:-Purchases of the taxable goods from registered dealers under                                                               0
89         MVAT Act, 2002 and which are not eligible for set-off
      l)   Less:-Within the State purchases of taxable goods which are fully                                                                0
           exempted from tax u/s 8 but not covered under section 8(1)
90
     m)    Less:- Within the State purchases of tax-free goods specified in                                                                 0
91         Schedule A
      n)   Less:-Other allowable deductions                                                                                                 0
           /reductions, if any. (Please
           Specify)
92
        A                     B                               C                 D                 E                    F                   G
        o)   Balance: Within the State purchases of taxable goods from                                        0                  0                   0
             registered dealers eligible for set-off (c) – (d+e+f+g+h+i+
93           j+k+l+m+n)
        7)   Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) above
94
      S.No              Rate of Tax                            As per Returns                         As per Audit                    Difference
95                                                                                                                                       (Rs.)
                            (%)                        Net Turnover       Tax Amount       Net Turnover of        Tax Amount
                                                        of Purchases          (Rs.)          Purchases                (Rs.)
                                                       Eligible for Set                    Eligible for Set
96                                                        –Off (Rs.)                          –Off (Rs.)
97      a)                            12.50                                                                                                          0
98      b)                             4.00                                                                                                          0
99      c)                                                                                                                                           0
100     d)                                                                                                                                           0
101     e)                                                                                                                                           0
102     f)                                                                                                                                           0
103     g)                                                                                                                                           0
104     h)                                                                                                                                           0
105     i)                                                                                                                                           0
106     j)                                                                                                                                           0
      TOTA                                                            0                0                      0                  0                   0
107     L
108     8) Computation of set-off claim
      S.NO          Particulars                                As per Returns                         As per Audit                   Difference in
109
                                                                                                                                     Tax Amount
                                                   Purchase Value Tax Amount Purchase Value                       Tax Amount             (Rs.)
110                                                     Rs.                       Rs.
        a)   Within the State purchases of                       0          0               0                                    0                   0
             taxable goods from registered
             dealers eligible for set-off as per
111
             Box 7 above
        b)   Less: - Reduction in the amount                                                                                                         0
             of set off u/r 53 (1) of the
             corresponding purchase price of
             (Schedule B, C, D & E) the goods
112
             Less: - Reduction in the amount                                                                                                         0
             of set off u/r 53 (2) of the of the
             corresponding purchase price of
             (Schedule B, C, D & E) the goods
113
        c)   Less: - Reduction in the amount                                                                                                         0
             of set off under any other Sub-
114          rule of rule 53
        d)   Amount of Set-off available (a)                          0                0                      0                  0                   0
             – (c+b)
115

116    9) Computation of Tax Payable
      SNO                          Particulars                                             As per Return          As per Audit        Difference
                                                                                                (Rs.)                 (Rs.)              (Rs.)
117
118     1                                          2                                              3                    4                   5
119    9A)   Aggregate of credit available
       A                     B                           C                  D         E         F       G
120   a)    Set off available as per Box 8 (d)                                              0       0       0
121   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                            0
122
            against the liability as per this Schedule
      d)    Adjustment of ET paid under Maharashtra Tax on Entry of Goods                                   0
123         into Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
      e)    Amount Credited as per Refund adjustment order (Details As Per                                  0
124         ANNEXURE-A)
      f)    Any other (Please Specify)                                                                      0



125
126   g)    Total Available Credit (a+b+c+d+e+f)                                            0       0       0
127   B)    Sales tax payable and adjustment of CST / ET payable against available credit
128   1                                          2                                    3         4       5
129   a)    Sales Tax Payable as per Box 5                                                  0       0       0
      b)    Excess Credit as per this Schedule adjusted on account of M.VAT                                 0
130         payable, if any, as per Schedule I, II, IV or V
      c)    Adjustment on account of CST payable as per Schedule VI for the                                 0
131         period under Audit
      d)    Adjustment on account of ET payable under the Maharashtra Tax on                                0
            Entry of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax
132
            Act, 1987
      e)    Excess credit carried forward to subsequent tax period                                          0
133
      f)    Amount of Sales Tax Collected in Excess of the amount of Sales Tax              0       0       0
134         payable, if any (As per Box 5A)
135    g)   Interest Payable under Section 30 (2)                                                           0
136    h)   Total Amount.(a+b+c+d+e+f)                                                      0       0       0
137   9C)   Tax payable or Amount of Refund Available
138    a)   Total Amount payable as per Box 9B(g)                                           0       0       0
139    b)   Aggregate of Credit Available as per Box 9A(g)                                  0       0       0
140    c)   Total Amount Payable (a-b)                                                      0       0       0
141    d)   Total Amount Refundable (b-a)                                                   0       0       0
      A              B               C          D             E             F                  G                   H                    I         J
                                                                     AUDIT REPORT
1
                                         PART-3      SCHEDULE-IV                                                       Applicable
2
     TIN                                               PERIOD                                 TO
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                          Deferment of
9                                                                    tax                                     tax payable
10    3) Type of Unit                                                New Unit                                Expansion
11    4) Computation of Net Turnover of Sales liable to tax                                                  Unit
                            Particulars                               As per Return       As per Audit                       Difference
12
13    1                                2                                    3                  4                                    5
      a)   Gross turnover of sales including, taxes as well as                                                                                          0
           turnover of non sales transactions like value of Branch
           Transfers, Consignment transfers and job work charges
           etc.
14
      b) Less: - Turn-Over of Sales (including taxes thereon)                                                                                           0
         including inter-state Consignments and Branch
15       Transfers Covered under Schedule I, II, III or V
      c) Balance:- Turn-Over Considered under this Schedule (a-                       0                  0                                              0
16       b)
      d) Less:-Value of Goods Return (inclusive of tax),                                                                                                0
         including reduction of sale price on account of rate
17       difference and discount.
      e) Less:-Net Tax amount (Tax included in sales shown in                                                                                           0
         (c) above less Tax included in (d) above)
18
      f) Less:-Value of Branch Transfers / Consignment                                                                                                  0
19       Transfers within the State if is to be paid by the Agent.
      g) Less:-Sales u/s 8 (1) i.e. Interstate Sales including                                                                                          0
         Central Sales Tax, Sales in the course of imports,
         exports and value of Branch Transfers/ Consignment
20
         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)                                                                                        0
           [other than sales under section 8 (1) and shown in Box
22
           8(g)]
      j) Less:-Sales of taxable goods fully exempted u/s. 8                                                                                             0
         [other than sales under section 8(1) and 8 (4) and
23       shown in Box 4(g)]
24
      k) Less:-Job/Labour work charges                                                                                                                  0
      l)   Less:-Other allowable                                                                                                                        0
           reductions/deductions,
            if any
25
     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
29                                                                                                                                    Amount (Rs.)
     Sno     Rate of Tax (%)                                                                                                         Difference in Tax
      A              B               C           D        E                F                     G                  H                 IAmount (Rs.) J
                                  Turnover of Sales        Tax Amount (Rs.)                Turnover of          Tax Amount
                                  liable to tax (Rs.)                                     Sales liable to           (Rs.)
30                                                                                           tax (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)                                                                              0                                      0                           0
39    h)                                                                              0                                      0                           0
40    i)                                                                              0                                      0                           0
41    j) Sub-Total-A                           0                                      0                     0                0                           0
42   II.      Other Sales (Turn-Over of Sales Non-eligible for Incentives)
     Sno Rate of Tax (%)       Turnover of Sales liable to      Tax Amount                 Turnover of          Tax Amount           Difference in Tax
                                        tax (Rs.)                   (Rs.)                 Sales liable to           (Rs.)              Amount (Rs.)
                                                                                             tax (Rs.)
43
44    a)                 12.50                                                        0                                      0                           0
45    b)                   4.00                                                       0                                      0                           0
46    c)                                                                              0                                      0                           0
47    d)                                                                              0                                      0                           0
48    e)                                                                              0                                      0                           0
49    f)                                                                              0                                      0                           0
50    g)                                                                              0                                      0                           0
51    h)                                                                              0                                      0                           0
52     i)                                                                             0                                      0                           0
53     j) Sub-Total-B                                            0                    0               0                      0                           0
54    III Total A+B                                              0                    0               0                      0                           0
     5A) Sales Tax collected in Excess of the Amount Tax             As per Returns       As per Audit                           Difference
55
          payable
                                                                                                                                                         0
56

57
     6) Computation of Purchases Eligible for Set-off
     Sr                       Particulars                            As per Returns       As per Audit                   Difference (Rs.)
58   No                                                                   (Rs.)               (Rs.)
59    1                            2                                        3                   4                                    5
     a) Total Turn-Over of Purchases including taxes, value of                                                                                           0
        Branch Transfers / consignment transfers received and
60      Labour/ job work charges.
     b) Less:- Turn-Over of Purchases Covered under Schedule                                                                                             0
61
        I, II, III or V
     c)    Balance:- Turn-Over of Purchases Considered under                          0                     0                                            0
           this Schedule (a-b)
62
     d) Less:-Value of Goods Return (inclusive of tax),                                                                                                  0
        including reduction of purchase price on account of rate
63
        difference and discount.
     e)    Less:-Imports (Direct imports)                                                                                                                0
64
      f)   Less:-Imports (High seas purchases)                                                                                                           0
65
     g) Less:-Inter-State purchases                                                                                                                      0
66
     h) Less:-Inter-State Branch Transfers/ Consignment                                                                                                  0
67      Transfers received
     i) Less:-Within the State Branch Transfers / Consignment                                                                                            0
68      Transfers received where tax is to be paid by an Agent
     j) Less:-Within the State purchases of taxable goods from                                                                                           0
69      un-registered dealers
       A              B               C          D            E                F                   G                H               I                  J
      k) Less:-Purchases of the taxable goods from registered                                                                                                   0
         dealers under MVAT Act, 2002 and which are not
70       eligible for set-off
      l) Less:-Within the State purchases of taxable goods                                                                                                      0
         which are fully exempted from tax u/s 8 [other than
71       8(1)] and 41(4)
      m) Less:-Within the State purchases of tax-free goods                                                                                                     0
         specified in Schedule “A”
72
       n) Less:-Other allowable                                                                                                                                 0
          deductions
          /reductions, if any.
73        (Please Specify)
       o) Balance: Within the State purchases of taxable goods                   0                 0                                                            0
          from registered dealers eligible for set-off (c) –
74        (d+e+f+g+h+i+j+k+l+m+n)
75     7) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) above
76    Sr.      Rate of Tax                            As per Returns                          As per Audit                         Difference in Tax
      No.                           Net Turnover of Purchases        Tax Amount     Net Turnover Tax Amount                          Amount (Rs.)
                                     Eligible for Set –Off (Rs.)         (Rs.)      of Purchases          (Rs.)
                                                                                   Eligible for Set
                                                                                      –Off (Rs.)

77
78     1          2                          3                                 4                   5                6                          7
79     a)               12.50                                                                                                                                   0
80     b)                4.00                                                                                                                                   0
81     c)                                                                                                                                                       0
82     d)                                                                                                                                                       0
83     e)                                                                                                                                                       0
84     f)                                                                                                                                                       0
85     g)                                                                                                                                                       0
86     h)                                                                                                                                                       0
87     i)                                                                                                                                                       0
88     j) TOTAL                                                     0                    0                 0                  0                                 0
89     8) Computation of Refund/Set-off claim.
      Sr.                    Particulars                                           As per Return                    As per Audit                   Difference
90
      No.                                                                                                                                           in Tax
                                                                        Purchase Value        Tax Amount        Purchase           Tax
                                                                                                                                                    Amount
91                                                                            Rs.                               Value Rs.         Amount
       a) Within the State purchases of taxable goods from                               0                 0                  0            0                    0
92        registered dealers eligible for set-off as per Box 7 above
       b) Less: - Reduction in the amount of set off u/r 53 (1) of                                                                                              0
          the corresponding purchase price of (Schedule B, C, D
93        & E) the goods
          Less: - Reduction in the amount of set off u/r 53 (2) of                                                                                              0
          the of the corresponding purchase price of (Schedule B,
94        C, D & E) the goods
       c) Less: - Reduction in the amount of set off under any                                                                                                  0
95        other Sub-rule of 53
96
       d) Amount of Refund or Set-off available [(a) – (c+b+D)]                          0                 0                  0            0                    0
       e)   Amount of Refund relating to Raw Materials for use in                                                                                               0
97          manufacture of goods eligible for incentives
       f)   Amount of Set-off relating other purchases.                                                                                                         0
98

99     9) Computation of Tax Payable
      Com
      Sr.                                Particulars                                         As per Return     As per Audit             Difference
100   No.                                                                                         (Rs.)            (Rs.)
101     1                                     2                                                     3                4                         5
      9A) Aggregate of credit available for the period covered under this return.
102
       A              B               C         D            E                F           G               H                 I                 J

103    a) Refund or Set off available as per Box 8 (d)                                           0               0                                     0
104    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                                                                0
105       the liability as per this Schedule
       d) Adjustment of ET paid under Maharashtra Tax on Entry of Goods into                                                                           0
106       Local Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987
       e) Amount Credited as per Refund adjustment order (Details to be entered in                                                                     0
107       Annexure-A)
       f) Any other (Please                                                                                                                            0
          Specify)

108

109     g) Total Available Credit (a+b+c+d+e+f)                                                    0             0                                     0
110    9B) Sales tax payable and adjustment of CST / ET payable against available credit
      sr no                                Particulars                                As per Return As per Audit                Difference
111                                                                                        (Rs.)        (Rs.)
112     1                                       2                                            3            4                           5
        a) Sales Tax Payable as per Box 5 (III) Less:- Sales Tax deferred as per Box-              0             0                                     0
113
            5I(g)
       b) Excess Credit as per this Schedule adjusted on account of M.VAT payable,                                                                     0
114       if any, as per Schedule I, II, III or V
       c) Adjustment on account of CST payable as per Schedule VI for the period                                                                       0
115
          under Audit
       d) Adjustment on account of ET payable under the Maharashtra Tax on Entry                                                                       0
116       of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987
       e) Excess credit carried forward to subsequent tax period                                                                                       0
117
       f) Amount of Sales Tax Collected in Excess of the amount of Sales Tax                     0               0                                     0
118       payable, if any as per Box 5A
       g) Interest Payable under Section 30 (2)                                                                                                        0
119

120
       h) Total Amount.(a+b+c+d+e+f)                                                             0               0                                     0
121   9C) Tax payable or Amount of Refund Available
122    a) Total Amount payable as per Box 9B(g)                                                  0               0                                     0
       b) Aggregate of Credit Available as per Box 9A(g)                                         0               0                                     0
123

124
       c)   Total Amount Payable (a-b)                                                           0               0                                     0

125
       d) Total Amount Refundable (b-a)                                                          0               0                                     0
      10) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)
126
127                   COE No.              Eligibility    FROM              TO                   LOCATION OF THE UNIT
                        0                    Period
128

129   10A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)
       Sr.     Rate of Tax                        As per Returns                               As per Audit                               Difference
130    No.                                                                                                                                 in CQB
                   (%)           Turnover of Sales of Goods CQB Amount         Turnover of         CQB Amount (Rs.)                        Amount
                                  eligible for exemption (Rs.) (Rs.)           Sales Eligible                                                (Rs.)
                                                                               Goods liable to
131                                                                            Tax (Rs.)
132     1            2                          3                    4                5                     6                                 7
133     a)                 12.50                                             0                                                    0                    0
134     b)                  4.00                                             0                                                    0                    0
135     c)                                                                   0                                                    0                    0
136     d)                                                                   0                                                    0                    0
137     e)                                                                   0                                                    0                    0
138     f)                                                                   0                                                    0                    0
139     g)                                                                   0                                                    0                    0
140     h)                                                                   0                                                    0                    0
       A              B              C          D           E                F                   G                H            I                J
141    i)                                                                    0                                                       0                0
142    j) Sub-Total-A                                         0              0                  0                                    0                0
143   10B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)
      Sno Rate of Tax (%)         Turnover of Sales liable to   Tax Amount       Turnover of                    Tax Amount (Rs.)         Difference
                                          tax (Rs.)                 (Rs.)       Sales liable to                                            in Tax
                                                                                   tax (Rs.)                                              Amount
144
                                                                                                                                            (Rs.)
145    a)                                                                              0                                             0                0
146    b)                                                                              0                                             0                0
147    c)                                                                              0                                             0                0
148    d)                                                                              0                                             0                0
149    e)                                                                              0                                             0                0
150    f)                                                                              0                                             0                0
151    g)                                                                              0                                             0                0
152    h)                                                                              0                                             0                0
153    i)                                                                              0                                             0                0
154    j) Sub-Total-B                                             0                    0               0                             0                0
      10C) TOTAL (A+B)                                            0                    0               0                             0                0
155
      10D) Calculation of Deferment of Benefits Under-rule 81.
156
157   Sr.        Particulars                       As per Returns                                         As per Audit             Difference
      No.                          Turnover of Sales of Eligible  Amount (Rs.)              Turnover of Amount (Rs.) (Deferrable)      in
                                     Goods liable to Tax (Rs.)     (Deferrable)                Sales of                           Deferrable
                                                                                           Eligible Goods                         Tax Amount
                                                                                            liable to Tax
158                                                                                              (Rs.)
       a)  Amount of MVAT                                                                                                                             0
159        payable
       b) Amount of CST                                                                                                                               0
160        payable
       c) Total Amount of Tax                                     0                    0               0                             0                0
161        Deferred
162   10E) Status of CQB u/r 78 / Tax deferment u/r 81
      Sr.                                Particulars                                       As per Return    As per Audit           Difference
163   No.
       a) Sanctioned monetary ceiling                                                                                                                 0
164
       b) Opening balance of the monitory ceiling at the beginning of the period for                                                                  0
165       which the schedule is filed
       c) Less: Amount of CQB / Tax deferment for the period of this schedule as per                                                                  0
166       Box 10 C or 10-D (c), as the case may be
       d) Less: Amount of Refund claimed as per Rule 79 (2)                                                                                           0
167
       e)   Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act,                                                                      0
168
            1987 for this period.
       f) Closing balance of the monitory ceiling at the end of the period for which                   0                  0                           0
169
          return is filed. [( b) - (c+d+e)]
170   11) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)
171                  COE No.             Eligibility  FROM            TO                           LOCATION OF THE UNIT
          0                                Period

172

173
      11A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)
      Sr.       Rate of Tax                         As per Returns                                         As per Audit                  Difference
174   No.                                                                                                                                 in CQB
                                                                                                                                          Amount
                                                                                                                                            (Rs.)
                                                                                                                                         Difference
       A              B              C         D           E               F                  G                   H            I              J
                                                                                                                                          in CQB
                    (%)             Turnover of Sales Eligible        CQB Amount       Turnover of             CQB Amount (Rs.)           Amount
                                     Goods liable to Tax (Rs.)           (Rs.)         Sales Eligible                                       (Rs.)
                                                                                       Goods liable to
                                                                                       Tax (Rs.)
175
176    1             2                       3                      4                         5                         6                       7
177    a)                  12.50                                             0                                                       0                0
178    b)                   4.00                                             0                                                       0                0
179    c)                                                                    0                                                       0                0
180    d)                                                                    0                                                       0                0
181    e)                                                                    0                                                       0                0
182    f)                                                                    0                                                       0                0
183    g)                                                                    0                                                       0                0
184    h)                                                                    0                                                       0                0
185    i)                                                                    0                                                       0                0
186    j) Sub-Total-A                                      0                 0                           0                           0                0
      11B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)
187
      Sno Rate of Tax (%)           Turnover of Sales liable to       Tax Amount        Turnover of             Tax Amount (Rs.)         Difference
                                            tax (Rs.)                     (Rs.)        Sales liable to                                     in Tax
                                                                                          tax (Rs.)                                       Amount
188                                                                                                                                         (Rs.)
189     a)                                                                         0                                                 0                0
190     b)                                                                         0                                                 0                0
191     c)                                                                         0                                                 0                0
192     d)                                                                         0                                                 0                0
193     e)                                                                         0                                                 0                0
194     f)                                                                         0                                                 0                0
195     g)                                                                         0                                                 0                0
196     h)                                                                         0                                                 0                0
197     i)                                                                         0                                                 0                0
198     j) Sub-Total-B                                         0                   0                     0                           0                0
199   11C) TOTAL                                               0                   0                     0                           0                0
200   11D) Calculation of Deferment of Benefits Under-rule 81.
201    Sr.     Particulars                       As per Returns                                       As per Audit             Difference
       No.                       Turnover of Sales of Eligible   Amount (Rs.)           Turnover of Amount (Rs.) (Deferrable)      in
                                   Goods liable to Tax (Rs.)      (Deferrable)             Sales of                           Deferrable
                                                                                       Eligible Goods                         Tax Amount
                                                                                        liable to Tax
                                                                                             (Rs.)
202
       a)  Amount of MVAT                                                                                                                             0
203        payable
       b) Amount of CST                                                                                                                               0
204        payable
       c) Total Amount of Tax                                     0                0                     0                           0                0
205        Deferred
206
      11E) Status of CQB u/r 78 / Tax deferment u/r 81
      Sr.                                 Particulars                                As per Return           As per Audit          Difference
207   No.
208    a) Sanctioned monetary ceiling                                                                                                                 0
       b) Opening balance of the monitory ceiling at the beginning of the period for                                                                  0
209       which the schedule is filed
       c) Less: Amount of CQB / Tax deferment for the period of this schedule as per                                                                  0
210       Box 11 C or 11-D (c), as the case may be
       d) Less: Amount of Refund claimed as per Rule 79 (2)                                                                                           0
211
       e)   Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act,                                                                      0
212         1987 for this period.
       A             B             C         D             E              F                   G                  H              I                J
       f) Closing balance of the monitory ceiling at the end of the period for which              0                0                                      0
213       schedule is filed. [( b) - (c+d+e)]
      12) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)
214
215                 COE No.             Eligibility      FROM            TO                           LOCATION OF THE UNIT
            0                             Period
216
      12A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)
217
      Sr.       Rate of Tax                          As per Returns                                       As per Audit                       Difference
218   No.                                                                                                                                     in CQB
                   (%)            Turnover of Sales Eligible          CQB Amount       Turnover of            CQB Amount (Rs.)                Amount
                                   Goods liable to Tax (Rs.)             (Rs.)         Sales Eligible                                           (Rs.)
                                                                                       Goods liable to
                                                                                       Tax (Rs.)
219
220    1             2                       3                      4                         5                          6                       7
221    a)                  12.50                                             0                                                       0                    0
222    b)                   4.00                                             0                                                       0                    0
223    c)                                                                    0                                                       0                    0
224    d)                                                                    0                                                       0                    0
225    e)                                                                    0                                                       0                    0
226    f)                                                                    0                                                       0                    0
227    g)                                                                    0                                                       0                    0
228    h)                                                                    0                                                       0                    0
229    i)                                                                    0                                                       0                    0
230    j) Sub-Total-A                                      0                 0                        0                              0                    0
      12B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)
231
      Sr        Rate of Tax                          As per Returns                               As per Audit                Difference in CQB
232   No                                                                                                                         Amount (Rs.)
                   (%)            Turnover of Sales Eligible          CQB Amount       Turnover of     CQB Amount
                                   Goods liable to Tax (Rs.)             (Rs.)         Sales Eligible     (Rs.)
                                                                                       Goods liable to
233
                                                                                       Tax (Rs.)
234    a)              12.50                                                       0                                     0                                0
235    b)               4.00                                                       0                                     0                                0
236    c)                                                                          0                                     0                                0
237    d)                                                                          0                                     0                                0
238    e)                                                                          0                                     0                                0
239    f)                                                                          0                                     0                                0
240    g)                                                                          0                                     0                                0
241    h)                                                                          0                                     0                                0
242    i)                                                                          0                                     0                                0
243    j) Sub-Total-B                                           0                  0                  0                  0                                0
      12C) TOTAL (A+B)                                          0                  0                  0                  0                                0
244
245   12D) Calculation of Deferment of Benefits Under-rule 81.
       Sr.     Particulars                       As per Returns                                   As per Audit               Difference in Amount
246
       No.                      Turnover of Sales of Eligible   Amount (Rs.)            Turnover of Amount (Rs.)               (Rs.) (Deferrable)
                                   Goods liable to Tax (Rs.)     (Deferrable)              Sales of   (Deferrable)
                                                                                       Eligible Goods
                                                                                        liable to Tax
247                                                                                          (Rs.)
248    1           2                             3                        4                    5           6                             7
       a) Amount of MVAT                                                                                                                                  0
249       payable
       b) Amount of CST                                                                                                                                   0
250
          payable
       A              B              C          D           E                F                   G                  H             I                J
       c)  Total Amount of Tax                                    0                    0                   0                  0                        0
251        Deferred
      12E) Status of CQB u/r 78 / Tax deferment u/r 81
252
      Sr.                                  Particulars                                     As per Return       As per Audit           Difference
253
      No.
       a)   Sanctioned monetary ceiling                                                                                                                0
254
       b) Opening balance of the monitory ceiling at the beginning of the period for                                                                   0
          which the return is filed
255
       c) Less: Amount of CQB / Tax deferment for the period of this return as per                                                                     0
256       Box 12 C or 12-D (c), as the case may be
257    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,                                                                        0
            1987 for this period.
258
       f) Closing balance of the monitory ceiling at the end of the period for which                       0                  0                        0
259       return is filed. [( b) - (c+d+e)]
      A              B                  C                D                E                    F                    G                 H
                                                                AUDIT REPORT
1
                                       PART-3       SCHEDULE-V                                               Applicable
2
     TIN                                                            PERIOD                                         TO
3

4
      1    Computation of Net Turnover of Sales liable to tax
     Sno                                 Particulars                                    As per Return         As per Audit        Difference
                                                                                        Amount (Rs.)          Amount (Rs.)       Amount (Rs.)
5

6
      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 Transfer, Consignment
7
           Transfers, job work charges etc
     b)    Less:- Turn-Over of Sales (including taxes thereon) including inter-                                                                0
           state Consignments and Branch Transfers Covered under Schedule I,
8          II, III, or IV
     c)    Balance:- Turn-Over Considered under this Schedule (a-b)                                      0                   0                 0
9
     d)    Less:-Value of Goods Return (inclusive of tax), including reduction                                                                 0
           of sale price on account of rate difference and discount.
10
     e)    Less:-Net Tax amount (Tax included in sales shown in (c) above less                                                                 0
           Tax included in (d) above)
11
     f)    Less:-Value Consignment Transfers within the State if is to be paid                                                                 0
           by the Agent.
12
     g)    Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax,                                                            0
           Sales in the course of imports, exports and value of Branch
           Transfers/ Consignment transfers outside the State
13
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                                                                   0
           sales under section 8 (1) and shown in Box 1(g)] and 41 (4)
15
     j)    Less:-Job/Labour work charges                                                                                                       0
16
     k)    Less:-Other                                                                                                                         0
           allowable
           reductions/
           deductions, if any
           (Please specify)
17
     l)    Balance Net Turn-Over of sales liable to tax [c] –                                            0                   0                 0
18         [d+e+f+g+h+i+j+k]
     2)    Computation of tax payable under the MVAT Act
19
     Sno     Sch. Entry No.       Rate of Tax                As Per Returns                        As Per Audit                   Difference
20
                                   % or Rs.
                                                   Turnover of       Tax Amount       Turnover of Sales       Tax Amount
                                                  Sales liable to                     liable to Tax (Rs.)
                                                   Tax (Rs.) or                       or Quantity (Liter)
                                                    Quantity
                                                      (Liter)
21
     a)    Sch .D Goods                                                           0                                          0                 0
           (Inter Oil Co. sales
           of notified Motor
           Sprits)
22
      A              B                     C           D                  E                 F                   G           H
23   b)    D5(a)(i)                                                              0                                  0                0
24         D5(a)(i)                                                              0                                  0                0
25   c)    D5(a)(i)                            1.00                              0                                  0                0
26   d)    D5(a)(ii)                                                             0                                  0                0
27         D5(a)(ii)                                                             0                                  0                0
28   e)    D5(a)(ii)                           1.00                              0                                  0                0
29   f)    D5(b)                                                                 0                                  0                0
30         D5(b)                                                                 0                                  0                0
31   g)    D5(b)                               1.00                              0                                  0                0
32   h)    D6                                                                    0                                  0                0
33   i)    D7                                                                    0                                  0                0
34   j)    D8                                                                    0                                  0                0
35   k)    D9                                                                    0                                  0                0
36   l)    D10(a)(i)                                                             0                                  0                0
37   m)    D10(a)(i)                           1.00                              0                                  0                0
38   n)    D10(a)(ii)                                                            0                                  0                0
39   o)    D10(a)(ii)                          1.00                              0                                  0                0
40   p)    D10(b)                                                                0                                  0                0
41   q)    D10(b)                              1.00                              0                                  0                0
42   r)    D11                                                                   0                                  0                0
           A. Sub-total (a to                                   0                0                  0               0                0
43         q)
44   s)    C8                                  4.00                              0                                  0                0
45   t)    C27                                 4.00                              0                                  0                0
46   u)    C58                                 4.00                              0                                  0                0
           B. Sub-total (r to t)                                0                0                  0               0                0
47
48   v)    Others                                                                0                                  0                0
49   w)    Others                                                                0                                  0                0
           C. Sub-total (u + v)                                 0                0                  0               0                0
50

51
           TOTAL (A+B+C)                                        0                0                  0               0                0
     2A)   Sales Tax collected As per Return Amount (Rs.)               As per Audit Amount (Rs.)        DifferenceAmount (Rs.)
52
           in Excess of the
           Amount Tax                                                                                                                0
           payable
53
     3)    Computation of Purchases Eligible for Set-off
54
     Sno                           Particulars                      As per Returns         As per Audit (Rs.)           Difference
55
                                                                         (Rs.)                                             (Rs.)

56
      1                                2                                  3                         4                       5
     a)    Total turnover of Purchases including taxes, value                                                                        0
           of Branch Transfers / consignment transfers
           received and Labour/ job work charges.
57
     b)    Less:- Turn-Over of Purchases Covered under                                                                               0
58         Schedule I, II, III, or IV
     c)    Balance:- Turn-Over of Purchases Considered                           0                                  0                0
59
           under this Schedule (a-b)
     d)    Less:-Value of Goods Return (inclusive of tax),                                                                           0
           including reduction of purchase price on account of
60         rate difference and discount.
61   e)    Less:-Imports (Direct imports)                                                                                            0
      A              B                  C               D            E                  F                  G                H
62    f)   Less:-Imports (High seas purchases)                                                                                  0
63    g)   Less:-Inter-State purchases                                                                                          0
      h)   Less:-Inter-State Branch Transfers/ Consignment                                                                      0
           Transfers received
64
      i)   Less:-Within the State Branch Transfers /                                                                            0
           Consignment Transfers received where tax is to be
65         paid by an Agent
      j)   Less:-Within the State purchases of taxable goods                                                                    0
66
           from un-registered dealers.
      k)   Less:-Purchases of the taxable goods from                                                                            0
67         registered dealers under MVAT Act, 2002 and
      l)   which are not the Statefor set-off of taxable goods
           Less:-Within eligible purchases                                                                                      0
           which are fully exempted from tax u/s 8 [other than
68
           covered under section 8(1)] and 41(4)
      m)   Less:-Within the State purchases of tax-free goods                                                                   0
69
           specified in Schedule “A”
      n)   Less:-Other                                                                                                          0
           allowable
           deductions
           /reductions, if any.
70         (Please Specify)
      o)   Balance: Within the State purchases of taxable                   0                                      0            0
           goods from registered dealers eligible for set-off
71

72    4)   Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 7(o) above
73   Sno    Rate of Tax (%)           As per Returns                     As per Audit                          Difference
                                   Net        Tax Amount Net Turnover Tax Amount
                               Turnover of        (Rs.)      of Purchases             (Rs.)
                                Purchases                   Eligible for Set
74                             Eligible for                    –Off (Rs.)
75    a)                 12.50   Set –Off                                                                                       0
76    b)                    4.00                                                                                                0
77    c)                                                                                                                        0
78    d)                                                                                                                        0
79    e)                                                                                                                        0
80        TOTAL                            0            0                   0                    0                              0
81    5)  Computation of set-off claimed in this return
82   S No Particulars                 As per Return                      As per Audit                          Difference
                                Purchase     Tax Amount Purchase             Tax Amount
83                              Value Rs.                 Value Rs.
      a)  Within the State                 0            0                   0                    0                              0
          purchases of taxable
          goods from
          registered dealers
84
          eligible for set-off
      b)  Less: - Reduction in                                                                                                  0
          the amount of set
          off u/r 53 (1) of the
          corresponding
          purchase price of
          (Schedule B, C, D
          & E) the goods
85
       A              B                    C               D          E                F           G                  H
            Less: - Reduction in                                                                                          0
            the amount of set
            off u/r 53 (2) of the
            of the
            corresponding
            purchase price of
            (Schedule B, C, D
            & E) the goods
86
      c)    Less: - Reduction in                                                                                          0
            the amount of set
            off under any other
            Sub-rule of 53
87
      d)    Amount of Set-off                     0               0         0                  0                          0
            available (a) – (c+b)
88

89
      6)    Computation of Sales Tax Payable
      Sno                           Particulars                As per Returns As per Audit (Rs.)   Difference (Rs.)
90                                                                  (Rs.)
91     1                            2                                 3               4                   5
      6A)   Aggregate of credit available for the period covered under this return.
92
      a)    Set off available as per Box 5 (e)                              0                  0                          0
93
      b)    Amount already paid (Details to entered in                                                                    0
            Annexure-A)
94
      c)    Excess Credit if any, as per Schedule I, II, III, or IV                                                       0
            to be adjusted against the liability as per this
95
            Schedule
      d)    Adjustment of ET paid under Maharashtra Tax on                                                                0
            Entry of Goods into Local Areas Act, 2002/ Motor
96
            Vehicle Entry Tax Act, 1987
      e)    Amount Credited as per Refund adjustment order                                                                0
            (Details to be entered (Details to entered in
            Annexure-A)
97
      f)    Any other (Please                                                                                             0
            Specify)

98
      g)    Total Available Credit (a+b+c+d+e+f)                            0                  0                          0
99
      6B)   Sales tax payable and adjustment of CST / ET payable against available credit
100
101   a)    Sales Tax Payable as per Box 2                                  0                  0                          0
      b)    Excess Credit as per this Schedule adjusted on                                                                0
            account of M.VAT payable, if any, as per Schedule
102
            I, II, III, or IV
      c)    Adjustment on account of CST payable as per                                                                   0
            Schedule VI for the period under Audit
103
      d)    Adjustment on account of ET payable under the                                                                 0
            Maharashtra Tax on Entry of Goods into Local
            Areas Act, 2002/Motor Vehicle Entry Tax Act,
104         1987
       A              B                 C               D                 E            F       G   H
      e)    Excess credit carried forward to subsequent tax                                            0
            period
105
      f)    Amount of Sales Tax Collected in Excess of the                         0       0           0
            amount of Sales Tax payable, if any as per Box 2A
106
      g)    Interest Payable under Section 30 (2)                                                      0
107
      h)    Total Amount.(a+b+c+d+e+f)                                             0       0           0
108

109   6C)   Tax payable or Amount of Refund Available
110    a)   Total Amount payable as per Box 6B(g)                                  0       0           0
111    b)   Aggregate of Credit Available as per Box 6A(g)                         0       0           0
112    c)   Total Amount Payable (a-b)                                             0       0           0
113    d)   Total Amount Refundable (b-a)                                          0       0           0
114
115
116
                                                              Validate Schedule5
117
118
119
120
      A        B               C                   D                     E               F                G
                                                                AUDIT REPORT
1

2
                                   PART- 3         SCHEDULE- VI                                     Applicable

3
     TIN                                                     PERIOD                                 TO
4    Computation of tax liability under CST Act.
     Sr.                              Particulars                                     As per        As per Audit
     No.                                                                           Returns                 (Rs.)
                                                                                        (Rs.)
5
6     1                                       2                                          3               4
7
      1 Gross Turnover of Sales
     a) Less:-Turnover of Sales within the State
8

9
     b) Less:-Turnover of inter-State sales u/s 6(3)
     c) Less:-Value of goods returned within six months u/s 8 A(1)(b)
10

11   d) Less:-Turnover of Sales of Goods outside the State
12
     e) Less:-Sales of the goods in the course of Export out of India
13
      f) Less:-Sales of the goods in the course of Import into India

14
     g) Less:-Value of goods transferred u/s 6A(1) of C.S.T. Act 1957
     h) Less:- Turnover of sales of goods fully exempted from tax under section
15      8(2) -read with section 8(4) of Mvat Act 2002
     2 Balance :-Inter-State sales on which tax is leviable in Maharashtra State                0                  0
16      [1]- (a+b+c+d+e+f+g+h)]
     a) Less:-Cost of freight , delivery or installation , if separately charged
17
     b) Less:-Turnover of inter-State sales on which no tax is payable
18
      c) Less:-Turnover of inter-State sales u/s 6(2)
19
     d) Less:- Turnover of inter-State sales on which no tax is leviable under
20      section 8(6)
21   3 Balance :-Total Taxable inter-state sales [2]-[a+b+c+d]                                  0                  0
22   4 Less:-Deduction u/s 8A(1)(a)
     5 Net Taxable interstate sales (3-4)                                                       0                  0
23
24   6A A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5)
     Sr. Rate of               As per Returns                                    As per Audit
25
     No.    tax
                      Turnover of       Tax Amount           Turnover of sales           Tax Amount ( Rs)
                     sales liable to               ( Rs)      liable to tax (Rs.)
26                      tax (Rs.)
27    1      2              3                    4                     5                        6
28    a)       2.00                                       0                                                  0
29    b)       3.00                                       0                                                  0
30    c)       4.00                                       0                                                  0
31    d)                                                  0                                                  0
32    e)                                                  0                                                  0
33    f)                                                  0                                                  0
34       TOTAL                        0                   0                       0                          0
35   6B Sales Taxable U/s. 8 (2)
     Sr. Rate of               As per Returns                            As per Audit                   Difference in Tax (Rs.)
36
     No.    tax
                      Turnover of       Tax Amount           Turnover of sales      Tax Amount
                     sales liable to                ( Rs)     liable to tax (Rs.)         ( Rs)
37                      tax (Rs.)
      A        B             C                 D                   E                 F                G
38   1         2             3                 4                   5                 6                             7
39   a)         12.50                                  0                                    0                                  0
40   b)                                                0                                    0                                  0
41   c)                                                0                                    0                                  0
42   d)                                                0                                    0                                  0
43   e)                                                0                                    0                                  0
44   f)                                                0                                    0                                  0
45   g)                                                0                                    0                                  0
46   h)                                                0                                    0                                  0
47       TOTAL                      0                  0                     0              0                                  0
48   6C Sales Taxable U/s. 8 (5)
     Sr. Rate of              As per Returns                        As per Audit                     Difference in Tax (Rs.)
49
     No.   tax
                     Turnover of      Tax Amount        Turnover of sales      Tax Amount
                    sales liable to             ( Rs)    liable to tax (Rs.)          ( Rs)
50                     tax (Rs.)
51    1     2              3                  4                   5                  6                          7
52    a)                                              0                                     0                                  0
53    b)                                              0                                     0                                  0
54    c)                                              0                                     0                                  0
55    d)                                              0                                     0                                  0
56    e)                                              0                                     0                                  0
57    f)                                              0                                     0                                  0
58    g)                                              0                                     0                                  0
59       TOTAL                      0                 0                      0              0                                  0
     6D Amount of tax collected in Excess of Amount of Tax Payable                As per      As per Audit
                                                                               Returns               (Rs.)
60                                                                                  (Rs.)
61
      7    Computation of Central Sales Tax payable
62
     Sno                              Particulars                                 As per        As per Audit
                                                                               Returns                 (Rs.)
63                                                                                  (Rs.)
64   1                                    2                                          3               4
65
     a) Total Amount of C.S.T Payable (Total tax (6A+6B+ 6C)                                0                  0
     b) Amount deferred (out of Box (6A)) ( under package scheme of
66
        incentives) if any

67
     c) Balance Amount Payable [a-b]                                                        0                  0
68
     d) Interest Payable u/s 9(2) read with section 30 of the MVAT Act, 2002                        #NAME?
     e) Total Amount Payable (c+d )                                                         0       #NAME?
69

70
      8 Aggregate of credit available
71   1                                   2                                           3               4
     a) Excess MVAT refund to be adjusted against the CST liability.
72

73
     b) Amount paid with returns and /or chalans (as per 11A)                               0                  0
     c) Amount Credited under Refund Adjustment                                             0                  0
        Order (RAO No.------------)
74
     d) Any Other (Pl. Specify)



75
     A       B            C                  D   E   F        G

76   e) Total available credit (a+b+c+d)                 0        0
77   9 Total Amount payable (7e-8e)                      0   #NAME?
78
     10 Total Amount of Refundable (8e-7e)               0   #NAME?
                   H

    1

    2

    3
    4
        Difference (Rs.)


    5
    6              5
    7
                              0
                              0
    8

    9
                              0
                              0
   10

   11                         0
   12
                              0
   13
                              0

   14
                              0
                              0
   15
                              0
   16
                              0
   17
                              0
   18
                              0
   19
                              0
   20

   21                         0
   22                         0
                              0
   23
   24
        Difference in Tax (Rs.)
   25




   26
   27              7
   28                         0
   29                         0
   30                         0
   31                         0
   32                         0
   33                         0
   34                         0
   35
Difference in Tax (Rs.)
   36




   37
                   H
   38      7
   39                       0
   40                       0
   41                       0
   42                       0
   43                       0
   44                       0
   45                       0
   46                       0
   47                       0
   48
Difference in Tax (Rs.)
   49




   50
   51      7
   52                       0
   53                       0
   54                       0
   55                       0
   56                       0
   57                       0
   58                       0
   59                       0
        Difference (Rs.)

   60

   61
                            0

   62
        Difference (Rs.)

   63
   64              5
   65
                            0
                            0
   66

   67
                            0
   68
                       #NAME?
                       #NAME?
   69

   70
   71              5
                            0
   72

   73
                            0
                            0

   74
                            0



   75
     H

76            0
77       #NAME?
78
         #NAME?
                                           ANNEXURE-A
          TIN                                      Period                     To
      Details of the Amount Paid along with returns and or Chalan corresponding to Schedule
                               I/II/III/IV/V under MVAT Act, 2002.
       Enter Top 99 Separately in descending order and put Total of Remaining in 100th row
Sr.           Period         Origina Type of Amount           Date of     Amount Amount of
No.                             l    return of tax paid       payment        of    interest
         From          To    Return (Original                             interest   paid
                              Due      or                                    on
                             Date of Revised)                             delayed
                             Paymen                                       payment
                                t
 1                                                                        #NAME?
 2                                                                        #NAME?
 3                                                                        #NAME?
 4                                                                        #NAME?
 5                                                                        #NAME?
 6                                                                        #NAME?
 7                                                                        #NAME?
 8                                                                        #NAME?
 9                                                                        #NAME?
10                                                                        #NAME?
11                                                                        #NAME?
12                                                                        #NAME?
13                                                                        #NAME?
14                                                                        #NAME?
15                                                                        #NAME?
16                                                                        #NAME?
17                                                                        #NAME?
18                                                                        #NAME?
19                                                                        #NAME?
20                                                                        #NAME?
21                                                                        #NAME?
22                                                                        #NAME?
23                                                                        #NAME?
24                                                                        #NAME?
25                                                                        #NAME?
26                                                                        #NAME?
27                                                                        #NAME?
28                                                                        #NAME?
29                                                                        #NAME?
30                                                                        #NAME?
31                                                                        #NAME?
32                                                                        #NAME?
33                                                                        #NAME?
34                                                                        #NAME?
35                                                                        #NAME?
36   #NAME?
37   #NAME?
38   #NAME?
39   #NAME?
40   #NAME?
41   #NAME?
42   #NAME?
43   #NAME?
44   #NAME?
45   #NAME?
46   #NAME?
47   #NAME?
48   #NAME?
49   #NAME?
50   #NAME?
51   #NAME?
52   #NAME?
53   #NAME?
54   #NAME?
55   #NAME?
56   #NAME?
57   #NAME?
58   #NAME?
59   #NAME?
60   #NAME?
61   #NAME?
62   #NAME?
63   #NAME?
64   #NAME?
65   #NAME?
66   #NAME?
67   #NAME?
68   #NAME?
69   #NAME?
70   #NAME?
71   #NAME?
72   #NAME?
73   #NAME?
74   #NAME?
75   #NAME?
76   #NAME?
77   #NAME?
78   #NAME?
79   #NAME?
80   #NAME?
81   #NAME?
82   #NAME?
83                                                                   #NAME?
84                                                                   #NAME?
85                                                                   #NAME?
86                                                                   #NAME?
87                                                                   #NAME?
88                                                                   #NAME?
89                                                                   #NAME?
90                                                                   #NAME?
91                                                                   #NAME?
92                                                                   #NAME?
93                                                                   #NAME?
94                                                                   #NAME?
95                                                                   #NAME?
96                                                                   #NAME?
97                                                                   #NAME?
98                                                                   #NAME?
99       Total of Remaining Payments
                   TOTAL                            0                #NAME?        0
                                    Details of RAO
        Enter value wise Top 14 Separately and put Total of Remaining in15th row
Sr.          RAO No.              Amount Adjusted           Date of RAO
No.                                    (Rs.)
 1
 2
 3
 4
 5
 6
 7
 8
 9
10
11
12
13
14
15    Total of Remaining RAOs
               TOTAL                                0
                                          ANNEXURE-B
        TIN                                          Period             To
    Details of the Amount Paid along with returns and or Chalan corresponding to Schedule VI
       Enter Top 49 Separately in descending order and put Total of Remaining in 50th row
Sr. No.          Period      Original Type of Amount of Date of Amount of Amount of
            From        To    Return     return     tax paid payment interest on       interest
                                Due    (Original                          delayed        paid
                              Date of      or                            payment
                             Payment Revised)
   1                                                                      #NAME?
   2                                                                      #NAME?
   3                                                                      #NAME?
   4                                                                      #NAME?
   5                                                                      #NAME?
   6                                                                      #NAME?
   7                                                                      #NAME?
   8                                                                      #NAME?
   9                                                                      #NAME?
  10                                                                      #NAME?
  11                                                                      #NAME?
  12                                                                      #NAME?
  13                                                                      #NAME?
  14                                                                      #NAME?
  15                                                                      #NAME?
  16                                                                      #NAME?
  17                                                                      #NAME?
  18                                                                      #NAME?
  19                                                                      #NAME?
  20                                                                      #NAME?
  21                                                                      #NAME?
  22                                                                      #NAME?
  23                                                                      #NAME?
  24                                                                      #NAME?
  25                                                                      #NAME?
  26                                                                      #NAME?
  27                                                                      #NAME?
  28                                                                      #NAME?
  29                                                                      #NAME?
  30                                                                      #NAME?
  31                                                                      #NAME?
  32                                                                      #NAME?
  33                                                                      #NAME?
  34                                                                      #NAME?
  35                                                                      #NAME?
  36                                                                      #NAME?
  37                                                                      #NAME?
  38                                                                      #NAME?
  39                                                                      #NAME?
  40                                                                      #NAME?
  41                                                                      #NAME?
  42                                                                    #NAME?
  43                                                                    #NAME?
  44                                                                    #NAME?
  45                                                                    #NAME?
  46                                                                    #NAME?
  47                                                                    #NAME?
  48                                                                    #NAME?
  49                                                                    #NAME?
  50          Total of remaining payments
                         TOTAL                            0               #NAME?      0
                                        Details of RAO
           Enter Value wise Top 14 Separately and put Total of Remaining in15th row
Sr. No.           RAO No.               Amount Adjusted                Date of RAO
                                               (Rs.)
   1
   2
   3
   4
   5
   6
   7
   8
   9
  10
  11
  12
  13
  14
  15      Total of Remaining RAOs
                   TOTAL                                 0
                                                        ANNEXURE C
 TIN                                Period                                                         To
                        Enter value wise Top 99 Separately and put Total of Remaining in 100th row
     Details of Tax Deducted at Source (TDS) certificates received corresponding to item (vi) (c ) of Table No.-2 of Part-1.
Sr. No. Name of the employer        Address of the employer             TIN No. of the          Date of
        deducting the tax           deducting the tax                  employer, if any       Certificate.

   1
   2
   3
   4
   5
   6
   7
   8
   9
  10
  11
  12
  13
  14
  15
  16
  17
  18
  19
  20
  21
  22
  23
  24
  25
  26
  27
  28
  29
  30
  31
  32
  33
  34
  35
  36
  37
  38
  39
  40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
 88
 89
 90
 91
 92
 93
 94
 95
 96
 97
 98
 99
100   Total of remaining TDS
      Certs Received
      Total
0th row
c ) of Table No.-2 of Part-1.
              Amount of TDS as
                 per certificate.
0
                                                    ANNEXURE-D
 TIN                                                       Period                           To
                              Details of Tax Deducted at Source (TDS) certificates issued.
                     Enter value wise Top 499 Separately and put Total of Remaining in 500th row
Sr. No. Name of the dealer               TIN if any     Turnover on      Amount of Amount of       Interest
                                                      which TDS made      tax to be        tax     payable
                                                                       deducted. (Rs) deducted      if any
                                                                                           (Rs)
   1
   2
   3
   4
   5
   6
   7
   8
   9
  10
  11
  12
  13
  14
  15
  16
  17
  18
  19
  20
  21
  22
  23
  24
  25
  26
  27
  28
  29
  30
  31
  32
  33
  34
  35
  36
  37
  38
  39
  40
  41
  42
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


                                     Validate Annexure D
w
    Amount
    paid (Rs.)
0
                                                  ANNEXURE-E
 TIN                                                       Period                       To
          Computation Of Set-Off Claim On The Basis Of Tax Paid Purchases Effected From Registered Dealers.
 SECTION-1:-Total tax paid purchases effected from the Local Supplier during the period under Audit (including Capital
                                                        assets)
Sr. No. Particulars/ Tax Quantity       Net Purchase Value   Tax Amount    Total paid           Gross Total (d+e)
           Rate (%)       (in case
                              of
                         petrolium
                         products
   a            b        ) in Litres
                               c                d                e              f                       g
   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
              Total             0                       0             0               0                                  0
SECTION-2:-Details of Tax paid purchases on which Set-off is not admissible U/R 54 (Out of Section-1)
Sr. No. Sub         Particulars   Net Purchase Value               Tax Amount                    Gross Total (d+e)
         Rule
        under
        which
   a    thebset-         c                   d                           e                              f
   1    54 (a)    Passenger Vehicles                                                                                     0
                  & Parts
   2     54 (b)   Motor Spirit                                                                                           0
   3    54 (c)    Crude oil Used for                                                                                     0
                  Refinng
   4    54 (d)    Dealer Principally                                                                                     0
                  engaged in job
                  work
   5    54 (e)    Purchases by PSI                                                                                       0
                  Dealer
   6    54 (f)    Intangible Goods                                                                                       0
                  [Not eligible]
   7    54 (g)    Works contract                                                                                         0
                  results in
                  immovable
                  property other than
   8    54 (h)    plant and of
                  Errection                                                                                              0
                  immovable
                  property other than
                  plant and
                  machinery
   9      54 (i)       Liquor Dealer                                                                                               0
                       opting for
                       Composition
  10           Purchases by
          54 (j)                                                                                                                   0
               Mandap Keeper
               under Composition
  11 54 (k)    Purchase of Capital                                                                                                 0
               Assets by Hotelier
               which do not
               pertain to Service
               of food
            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)
Sr. No.     Tax Rate (%)                Net Purchase Value              Tax Amount                       Gross Total (c+d)

   a               b                            c                           d                                    e
   1                                                                                                                               0
   2                                                                                                                               0
   3                                                                                                                               0
   4                                                                                                                               0
   5                                                                                                                               0
   6                                                                                                                               0
   7                                                                                                                               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               Particulars       Net Purchases value   Tax           Total (d+e)       Reductio   Tax amount eligible
        Rule                                                                                         n         for set-off (e-g)
        under
   a    which
        b                   c                        d             e                 f               g                h
   1      53(1)    Fuel                                                                       0                                    0
   2      53(2)    Tax Free goods                                                             0                                    0
   3      53(3)    Branch Transfer                                                            0                                    0
   4      53(4)    WC Composition                                                             0                                    0
   5               Business                                                                   0                                    0
          53(5)    Discontinued
   6               Restaurent Not                                                             0                                    0
                   corresponding
          53(6)(a) Purchase
   7               Sales Less than 50                                                         0                                    0
                   % of Gross
          53(6)(b) Receipts
   8      53(7)    Liquor MRP                                                                 0                                    0
   9               Office                                                                     0                                    0
                   eqipment,furniture
          53(7)(A) or fixtures
  10             Generation,Transmi                                                  0                                  0
                 ssion or
        53(7)(B) Distribution of
   11            Electricity of
                 Processing                                                          0                                  0
        53(10) textiles
        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.

Sr. No. Particulars/ Tax        Net Purchase Value                 Tax Amount                   Gross Total (c+d)
           Rate (%)
   a           b                         c                               d                              e
   1                                                                                                                   0
   2                                                                                                                   0
   3                                                                                                                   0
   4                                                                                                                   0
   5                                                                                                                   0
   6                                                                                                                   0
   7                                                                                                                   0
   8                                                                                                                   0
   9                                                                                                                   0
              Total                       0                              0                              0
SECTION-6:-Amount of Total Set-off Available to Dealer
Sr. No.    Particulars   Amount of Set-off claimed by the     Set-off determined by              Difference (d-c)
                                  dealer in Return                    auditor
   a             b                        c                              d                              e
   1    Gross Input Tax                                                               0                                0
   2    Setoff(ITC) Not                                                               0                                0
        Admissible
   3    Reduction in                                                                  0                                0
        Set-off(ITC)
   4    Balance                                                                       0                                0
        Available Set-
        off(ITC)
        Reasons for Excess or Short claim Set-off:-
                                ANNEXURE-F
TIN                                   Period
       Financial Ratios for the year under audit and other information.

                          (a) As per Profit & Loss A/c
S.No                  Particulars                     Current Year   Previous Year
  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        Current Year Previous Year
  1    Ratio Net Local Sales in Maharashtra State
       to Total Sales (Rs) (excluding tax under
       VAT & CST Acts.)
 2    Ratio of Inter-State Stock Transfer from
      Maharashtra State to Total Sales (Rs.)

 3    Ratio of Non Sales (e.g. Job work, Labour
      charges, etc) receipts to Total Sales (Rs.)

 4    Ratio of inter-State stock transfer to Net
      Local Sales from row 1

 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   Out of Maharastra Purchases Which are
      Capitalised
                                                    ANNEXURE-G
 TIN                                                         Period                          To
       Enter invoice value wise Top 999 separately in descending order and put Total of Remaining in 1000th row
                                    Details of Declarations or Certificates received
Sr. No. Name of the Dealer        TIN / RC No Declar Issuing State Declaration Gross amount
           who has issued                         ation                       No           as per
           Declarations or                          or                                 invoice(Net of
              Certificates                       Certific                             goods returned)
                                                   ate                                      (Rs.)
                                                   type
   1               2                   3             4          5              6              7
   1
   2
   3
   4
   5
   6
   7
   8
   9
  10
  11
  12
  13
  14
  15
  16
  17
  18
  19
  20
  21
  22
  23
  24
  25
  26
  27
  28
  29
  30
  31
  32
  33
  34
  35
  36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
 84
 85
 86
 87
 88
 89
 90
 91
 92
 93
 94
 95
 96
 97
 98
 99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
 977
 978
 979
 980
 981
 982
 983
 984
 985
 986
 987
 988
 989
 990
 991
 992
 993
 994
 995
 996
 997
 998
 999
1000   Remaining transaction total
                 Total               0
maining in 1000th row

              Amount for
                which
              declaration
             received (Rs.)


                   8
0
                                                   ANNEXURE-H
 TIN                                                             Period                       To
    Enter taxable amount wise Top 199 separately in descending order and put Total of Remaining in 200th row
                        Details of Declarations or Certificates (in local Form-H) not received
Sr. No. Name of the Dealer        TIN, if           Invoice Date of         Taxable       Rate of    Tax liability
        who has not issued       Applicable          No.     Invoice        amount (Rs.) tax        (Rs.)
        Declarations or                                                     (Net)         applicabl
        Certificates                                                                      e (Local
                                                                                          Rate)
   1               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
TIN                                                 Period                                            To
                   Enter taxable amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

                      Declarations or Certificates not received Under Central Sales Tax Act, 1956. (other than local Form-H)
Sr. Name of the Dealer who   CST TIN If any     Declara Invoice    Invoice    Taxable amount     Tax Amount       Rate     Amount of
No.    has not issued                           tion or   No.        Date       (Rs.) (Net)          (Rs.)       of tax    Tax
       Declarations or                          Certific                                                         applica   (Colmn
         Certificates                              ate                                                             ble     7*9 *%)
                                                  type                                                           (Local
                                                (Please                                                           Rate)
                                                specify)




 1             2                     3             4        5          6              7                 8           9          10
 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
1000           Remaining transaction total
       Total                                 0   0   0
Differential tax
 liability (Rs.)
(Col. 10-Col. 8)




       11
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
               0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                                 ANNEXURE –J
                                   (Section 1)
TIN                      Period
                        CUSTOMER-WISE VAT SALES
   Enter Vat amount wise Top 999 Separately in descending order and put Total of
                             Remaining in 1000th row
Sr.No TIN of Customer Net Taxable             VAT Amount Gross Total
                         Amount Rs.                 Rs.
                                                                   Rs.
  1                   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
 1000 Remaining local                                      0
      transaction total
      where tax is
      collected
      seperately not
      covered above

1001 Local sale to Non                                     0
     Tin holders
1002 Gross Local Sales                                     0
     Where tax is not
     collected seperately
1003 Gross Total                             0         0   0

                            Validate Annexure J sec1
                                         ANNEXURE –J
                                           (Section 2)
  TIN                         Period
Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th
                                              row
                             SUPPLIERS WISE VAT PURCHASES
 Sr.No TIN of Supplier        Net Taxable Amount       VAT Amount          Gross Total
                              Rs.                         Rs.
    1                       2                        3                   4 Rs.                   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
1000   Remaining local           0
       transaction total where
       tax is paid Seperately
       not covered above
1001   Local Purchases from            0
       Non Tin holders
1002   Gross Local Purchases           0
       Where tax is not paid
       seperately
1003   Gross Total             0   0   0
                                ANNEXURE –J
                                  (Section 3)
 TIN                      Period
  Enter Vat amount wise Top 499 Separately in descending order and put Total of
                            Remaining in 500th row
CUSTOMER WISE DEBIT NOTE OR CREDIT NOTE
Sr. No TIN of Customer Net Taxable VAT Amount                     Gross Total
                       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
500   Remaining local
      transaction total of
      Debit /Credit notes                                                              0
      where tax is collected
      seperately (not
501   covered above) in
      Debit/Credit note
      case of Local Sale to                                                            0
      Non Tin Holders
502   Gross Local Sales of
      Debit/Credit notes
      wher tax is not                                                                  0
      collected seperately
503 Gross Total                                  0                    0                 0
* Note – The details in respect of Credit Notes / Debit Notes to be submitted only when
               there is variation in Sales price in respect of goods Sold.



                               Validate Annexure J sec3
                                         ANNEXURE –J
                                           (Section 4)
 TIN                          Period
                     SUPPLIER WISE DEBIT NOTE OR CREDIT NOTE
Enter Vat amount wise Top 499 Separately in descending order and put Total of Remaining in 500th
                                              row
B. . List of SUPPLIER WISE CREDIT NOTES / DEBIT NOTE on which VAT is charged separately

Sr.No TIN of Supplier            Net Taxable Amount       VAT Amount
                                 Rs.                        Rs.
   1                         2                        3                    4
   1
   2
   3
   4
   5
   6
   7
   8
   9
  10
  11
  12
  13
  14
  15
  16
  17
  18
  19
  20
  21
  22
  23
  24
  25
  26
  27
  28
  29
  30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
 73
 74
 75
 76
 77
 78
 79
 80
 81
 82
 83
 84
 85
 86
 87
 88
 89
 90
 91
 92
 93
 94
 95
 96
 97
 98
 99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500   Remaining local
      transactions total of
      Debit/Credit notes
      Where tax is collected
      seperately by
      supplier(not covered
      above)
501   Debit/Credit note in case
      of Local Purchase to
      Non Tin Holders
502   Gross Local Purchase of
      Debit/Credit notes wher
      tax is not collected
      seperately
503 Gross Total                                         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.


                                   Validate Annexure J sec4
T NOTE
 ut Total of Remaining in 500th

hich VAT is charged separately

           Gross Amount
                Rs.
                              5
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
                              0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
                              0
                              0
                              0
                              0
                              0
                              0
                              0




                              0




                              0



                              0


                              0
ubmitted only when there is
urchased.
                                           ANNEXURE –J
                                             (Section 5)
TIN                               Period
 CUSTOMER WISE TRANSACTIONS OF DIRECT EXPORT AND HIGHSEAS SALES UNDER CST
                                              ACT,1956
Enter Gross Total wise Top 199 Separately in descending order and put Total of Remaining in 200th row

Sr.No Name of Customer            TIN of Customer    Transaction    Gross Total Rs.
                                  (If Any)           Type

  1                2                       3                4               5
  1
  2
  3
  4
  5
  6
  7
  8
  9
 10
 11
 12
 13
 14
 15
 16
 17
 18
 19
 20
 21
 22
 23
 24
 25
 26
 27
 28
 29
 30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
 73
 74
 75
 76
 77
 78
 79
 80
 81
 82
 83
 84
 85
 86
 87
 88
 89
 90
 91
 92
 93
 94
 95
 96
 97
 98
 99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200   Remaining transaction total
201   which not Covered
      Gross Total                                              0


                                    Validate Annexure J sec5
EAS SALES UNDER CST

of Remaining in 200th row

          Major
          Commodity

                 6
                                       ANNEXURE –J
                                         (Section 6)
                      SUPPLIER WISE TRANSACTIONS UNDER CST ACT,1956
TIN                                Period
Enter Gross amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row

Sr.No Name of supplier       TIN of Supplier (If   Transaction Type   Any other cost
                             Any)                                     of purchase

  1              2                    3                     4                5
  1
  2
  3
  4
  5
  6
  7
  8
  9
 10
 11
 12
 13
 14
 15
 16
 17
 18
 19
 20
 21
 22
 23
 24
 25
 26
 27
 28
 29
 30
 31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
 74
 75
 76
 77
 78
 79
 80
 81
 82
 83
 84
 85
 86
 87
 88
 89
 90
 91
 92
 93
 94
 95
 96
 97
 98
 99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836
837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
 998
 999
1000 Remaining transaction
     total which not Covered


1001 Purchases from
     Unregistered Dealers
1002 Gross Total



                               Validate Annexure J sec6
1956

of Remaining in 1000th row

          Gross Amount
          Rs.

                  6
0
                                        ANNEXURE-K

Determination of Gross Turnover of Sales and Purchases along with reconciliation
with Profit and Loss Account, Trial Balance/ Sales and Purchase register.
                                         COMMISSIONER OF SALES TAX,
                                             MAHARASHTRA STATE.
                                     Vikrikar Bhavan, Mazgaon, Mumbai-400 010
                                              Dated: the-------------- , 2009.
                                                    NOTIFICATION
                                MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No.VAT/AMD-1009/IB/Adm-6:-In exercise of the powers conferred by sub-rule (2) of Rule 17A o
Value Added Tax Rules, 2005 (hereinafter referred to as “Principal Rules”), the Commissioner of S
Maharashtra State hereby notifies that,-
For the Form-704 appended to the Principal Rules the following Form shall be substituted, namely

                                                      FORM-704
                                   (See rule 65 and sub-rule (1) and (2) of Rule 17A)

                       The Audit Report under the Maharashtra Value Added Tax Act, 2002.

                                                    INSTRUCTIONS
                         (Please read the instructions carefully before preparing the report)
1. This form is to be used in respect of all accounting periods starting on or after 1st April 2008.
2. The Audit Report is to be submitted by all the dealers to whom the provisions of Section 61 of
apply. Non-filing of Audit Report within prescribed time is an offence.
3. Only those documents which are required under the Audit report should be enclosed with this r

4. This Audit report is divided in three parts, which are as under:-
  Sr. No.             Part                                                Particulars



     A               Part-1          is related to verification and certification, computation of t
                                     recommendations to the dealer.
     B               Part-2          is related to general information about the dealer under au
     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 combinations of Schedules as applicable depending u
               different types of returns filed Schedules as applicable depending upon the types
               returns        (as
               mentioned in Sr.
               No.1 to 5 above)
5.     Instructions for filling information in the return(s) remain applicable for respective items of
while filing returns, these instructions have not been followed, it should be ensured that they are fo
preparing the audit report. In other words use schedule as is applicable.
6.    Fill the applicable portion of Part 1 A ,Part 1 B and Part 1C. If Part 1 A is filled then Part 1 B
opted.In case Part 1 B is opted then Part 1 A and Part 1 C should not be opted.In case Part 1 C is op
Aprt 1 B should not be opted.If this instruction is not followed then the error message appears as "P
Enter Box Nos 1(A),1(B),1(C)".
7.     Negative certification, if any is to be incorporated with reasons, at Sr No a to p, in Para-3 of
correspond to the relevant certificate. Further, the auditor‟s remarks are to be included at Para 5 of
qualifications having the impact on the tax liability in brief, wherever applicable.

8.     Tax liability under the MVAT Act,2002 and CST Act,1956 should be computed respectively
Table 3 of Part 1 .
9.     In Table 4 of Part I is for showing amounts of Cumulative Quantum of Benefits ( CQB ) ava
includes amount of CQB on account of refund claimed u/r 79(2) and under the Luxury Tax Act as p
and 12E of Schedule IV.
10.     Where dealer is required to maintain the records about the sales, purchases, Imports and Ex
Excise Act, 1944, the Customs Act, 1962 or under the State Excise Act in such cases the Auditor s
correlate the details of sales, purchases, Imports and Exports disclosed under the said Acts and disc
Act, 2002. Any material difference noticed should be reported at Para 5 of Part-1 accordingly.
11. The Activity Codes are generally used to classify the commodities on the lines of the econom
published by International Standard Industries Classification. The same activity codes are adopted
Industrial Classification. These Activity codes are to be used to fill up the information in Part-2 Ta
12. The difference between amount as per returns and amount as per Audit, gets calculated in re
which are filled by the dealer.
13.      In Annexure-A ,details of amount of tax paid as per returns /chalan under MVAT Act and
30(2) are to be filled. The details of Refund Adjustment Order issued and amount adjusted against
the period under Audit are also to be filled in this annexure.
14. In Annexure-B , details of amount of tax paid as per returns /chalan and interest paid unde
Act are to be filled. The details of Refund Adjustment Order issued and amount adjusted against th
period under Audit are also to be filled in this annexure.

15.   In Annexure-C details of TDS certificates received by the dealer are to be filled.

16. In Annexure-D details of TDS certificates issued by the dealer are to be filled.
17. In Annexure-E details of purchases on which the set-off is claimed by the dealer are to be fi
regarding set-off on capital assets, non admissibility of set-off under Rule 54, reduction of set-off u
to be filled in this annexure.
18. In Annexure-F various financial ratios for the period under audit and other information are
dealer has multi State activities, then the ratios related to gross and net profit may be given for enti
other ratios should be given for within the State activities.
19. Annexure-G Details about Declarations or Certificates received under The CST Act, 1956 is
the Customer should be filled in applicable cases.
20. In Annexure H details about wanting declarations in form H, in respect of local sales is to be
customer should be filled in applicable cases.
21. In Annexure I details about wanting declarations under the C.S.T.Act,1956 is to be filled. TIN
should be filled in all the cases.
22. The tax liability as per Annexure H and Annexure I, if any, gets reflected in figure as per Au
Table No.-2 and row (xi) of Table-3, Para-4 of Part-1.
23. In Annexure-J dealer-wise information of sales and purchases during the period under Audit
consists of six Sections. Section 1 is for filling in the information of Customer wise sales. Section
information of Supplier wise purchases. Section 3 is for filling in the information of Customer wise
Credit Notes. Section 4 is for filling in the information of Supplier wise Debit notes and Credit No
Section 4 figures with minus sign should be used in case of credit notes and debit notes respectiv
filling the information of Customer wise transactions of Direct Exports and High Seas Sale under t
Section 6 is for filling in the information of Supplier wise transactions under the CST Act, 1956.

24. In Annexure-J section 5, dealerwise information is to be filled regarding Direct Export and hi
25. Annexure-J section 6 is provided for details of OMS purchases. In this annexure, dealer wise a
wise information is to be filled.

26. In Annexure-K determination of Gross Turnover of Sales and Purchases along with reconc
and Loss Account, Trial Balance/ Sales and Purchase register.
27. A sheet is provided in the beginning by the name "Letter of Submission". It is provided for Dea
regarding submission of the Form-704 and acceptance of Auditor's recommendations. It is to be sub
prescribed authority alongwith Acknowledgement of Form-704.
28. In case of Annexure after pressing the button for validation only one error appears at a time.
same next error appears. Errors in Annexure can be avoided if the rows in which information is to b
completely filled.
29. If the dealer has multi-state activities then Trial Balance in relation to the business Activities
should be attached. Wherever prescribed documents are not made available to the auditor or same a
incomplete then the tax liability is to be computed as per the provisions of law.

30. An Acknowledgment will be generated in case of successful uploading of this Audit Report.
Transaction Id and Date of uploading along with some other fields. The dealer is required to submi
Acknowledgment to the Deputy Commissioner, Desk Audit Cell in case of Mumbai and in case of
Mumbai to the Office of The Joint Commissioner of Sales Tax, VAT(ADM).
31. Unless the dealer submits signed Acknowledgment along with required attachments, on or b
2010, the audit Report even if electronically uploaded on or before 31 January 2010, shall not be de

32. It is mandatory for the Auditor to visit the principal place of business and the place where ma
activities are carried out before the date of furnishing of Audit Report to the dealer.
33. It is mandatory to fill Part I , Part II and the applicable Schedules and Annexure. An option i
right hand corner of each Schedule to choose whether it is applicable. The option is named as "A
option to select "Yes or No". Dealer is mandatory to select "Yes" in case of applicable Schedule a
non applicable Schedules . Once a dealer selects the option "No" then he shall not enter any inform
Schedules for which the option selected is "No".
34. The Annexure which are not applicable should be left blank.
35. It is mandatory to fill all the cells of Part I and Part II and Annexure F. In case any field or bo
„0‟ (zero) in numerical fields and „N.A. in text fields should be entered.
36. In all the Schedules and Annexure it is mandatory to fill applicable rows completely i.e. if on
filled then it is mandatory to fill all the cells in that row.
37. Wherever the words “ Please Specify” appear it is necessary to specify the description. For e
Cells C 84, C86 of Table 2; C 106 of Table 3 and B 131,B132 of Table 5, it is necessary to mention
figures are filled in the corresponding cells.
38. The green and shaded fields are non enterable. The green fields have been given formulas an
39. If Wrong TIN is entered in the form, then it remains RED & BOLD.
40. Most of the fields of Part I are auto filled, once the Annexure and the Schedules are filled. H
fill form 704 in the order.
            First Annexure A to K then, Schedules I to VI then Part II and then Part I
41. After validating any sheet i.e after the validation button is pressed , the error sheet shows o
particular sheet. After pressing the validation button in Part I , Errors in entire form are shown .Aft
validating the Part 1, -Rem.txt file will be generated and get saved on Drive ‘C’. The dealer may u
logging on to www.mahavat.gov.in under his login Id and Password for e-Services.
X,

400 010




ACT, 2002.
ule (2) of Rule 17A of the Maharashtra
he Commissioner of Sales Tax,

e substituted, namely:-


ule 17A)

dded Tax Act, 2002.


paring the report)
 fter 1st April 2008.
 ons of Section 61 of the MVAT Act, 2002

e enclosed with this report.



iculars



on, computation of tax liability and

 the dealer under audit.
nexures.
pplicable depending upon the types of
ending upon the types of returns filed.



r respective items of the schedules. If,
sured that they are followed while


 is filled then Part 1 B and C should not be
.In case Part 1 C is opted then Part 1 A and
message appears as "Please Check and

 o a to p, in Para-3 of Part-1 and should
 included at Para 5 of Part-1 and
ble.

computed respectively in Table 2 and

 Benefits ( CQB ) availed. This amount
e Luxury Tax Act as per Box 10 E, 11E
hases, Imports and Exports under Central
h cases the Auditor should invariably
 he said Acts and disclosed under MVAT
 t-1 accordingly.
he lines of the economic activities. It is
 ty codes are adopted by the National
ormation in Part-2 Table 3. These Activity
 , gets calculated in respective Schedules

under MVAT Act and interest paid u/s
ount adjusted against the tax payable for


nd interest paid under section 9(2A) CST
nt adjusted against the tax payable for the


 o be filled.

e filled.
the dealer are to be filled. The details
reduction of set-off under Rule 53 etc are

other information are to be filled in. If a
may be given for entire business entity and


The CST Act, 1956 is to be filled . TIN of
of local sales is to be filled.TIN of the

956 is to be filled. TIN of the customer

 d in figure as per Audit in row (xiv) of
  e period under Audit is to be filled. It
 r wise sales. Section 2 is for filling in the
 tion of Customer wise Debit notes and
   notes and Credit Notes. In Section 3 and
 debit notes respectively. Section 5 is for
 igh Seas Sale under the CST Act, 1956.
  he CST Act, 1956.

 Direct Export and highseas sale.
nnexure, dealer wise and transaction type


 es along with reconciliation with Profit

 It is provided for Dealer's statement
 dations. It is to be submitted to the


 or appears at a time. After correcting the
 ch information is to be filled are

 e business Activities in Maharashtra
  the auditor or same are insufficient and
w.

 of this Audit Report. It will show the
 r is required to submit a print of this
 umbai and in case of places other than

  attachments, on or before 10 February
y 2010, shall not be deemed to be filed.

nd the place where major business
 ealer.
nnexure. An option is available at the top
ption is named as "Applicable" and allows
applicable Schedule and "No" in case of
ll not enter any information in the


In case any field or box is not applicable,


s completely i.e. if one cell in a row is


he description. For example, in Part I,
necessary to mention the description if

en given formulas and are auto filled.


chedules are filled. Hence it is advised to

nd then Part I
e error sheet shows only the errors in that
 form are shown .After successfully
C’. The dealer may upload this file after
vices.

				
DOCUMENT INFO
Description: Restaurant Sales Audit Form document sample