Printing and Generating Form 231 (Maharashtra)

1

M.V.A.T. R. C. No.

27541258963V

If Holding C.S.T R.C. Please tick

Separate Return Code

R1

2

PERSONAL INFORMATION OF THE DEALER

Name of the Dealer

National Traders MH

Address

Koper Khairane, Sector - 6, Navi Mumbai, CIN: L45689MH2007PTC090968

Location of Sales Tax Office having Jurisdiction over the place of business

05-Thane

Telephone No

022-77715655

Dealer’s Email Id

sales@nationaltraders.com

3

Please tick whichever is applicable

Type of Return

Original

✓

Fresh

Revised

Periodicity of Return (Tick appropriate)

✓

Monthly

Quarterly

Six Monthly

Annual

Newly Registered Dealer – if filing

First Return (Tick if applicable)

✓

In case of cancellation of R.C. for the period ending with the date of cancellation

Last Return (Tick if applicable)

4

Period Covered by Return

From

To

1-Apr-2015

30-Apr-2015

5

Computation of Net Turnover of Sales liable to tax

Particulars

Amount(Rs.)

a)

Gross Turn-Over of Sales including taxes as well as Turn-over of Non-Sales Transactions like Value of Branch Transfers/Consignment Transfers and job work charges etc.

5,09,120.00

b)

Less: Value of Goods Return (inclusive of tax), including reduction of sale price on account of rate difference and discount.

0.00

c)

Less: Net Tax Amount (Tax included in sales shown in (a) above less Tax included in (b) above)

2,360.00

d)

Less: Value of Branch Transfers/Consignment Transfers within the State if tax is to be paid by an Agent

0.00

e)

Less: Sales u/s 8(1) i.e. Interstate Sales including Central Sales Tax, Sales in the course of imports, exports and value of Branch Transfers/Consignment transfers outside the State

4,46,760.00

Turnover of export sales u/s 5(1) and 5(3) of the CST Act 1956 included in Box (e)

0.00

Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box (e)

f)

Less: Sales of tax-free goods specified in Schedule 'A' of MVAT Act

g)

Less: Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and covered in Box 5(e)

h)

Less: Labour/Job work Charges

I)

Less: Other allowable deductions if any

J)

Total deductions (b + c + d + e + f + g + h + i )

4,49,120.00

k)

Net turnover of sales liable to tax[a]-[(b + c + d + e + f + g + h + i )]

60,000.00

6

Computation of tax payable under the MVAT Act

Rate of tax

Turnover of sale liable to tax (Rs.)

Tax Amount (Rs.)

1

1%

16,000.00

160.00

2

5%

44,000.00

2,200.00

Total

60,000.00

2,360.00

6A

Sales Tax collected in excess of the amount of tax payable

7)

Computation of Purchases Eligible for Set-off

a)

Total turnover of Purchases including taxes, value of Branch Transfers/consignment transfers received and Labour/job work changes

12,24,000.00

b)

Less:-Value of Goods Return (inclusive of tax), including reduction of sale price on account of rate difference and discount

0.00

c)

Less: Imports (Direct imports)

d)

Less: Imports (High seas purchases)

e)

Less: Inter-State purchases (Excluding purchases against certificate in Form 'H')

12,24,000.00

e1)

Less: Purchases of taxable goods (either local or Interstate) against certificate in Form 'H'

f)

Less: Inter-State Branch Transfers/Consignment Transfers received

0.00

g)

Less: Within the State Branch Transfers/Consignment Transfers received where tax is to be paid by an agent

0.00

h)

Less: Within the State purchases of taxable goods from un-registered dealers

i)

Less: Purchases of the taxable goods from registered dealers under MVAT Act, 2002 and which are not eligible for set-off

j)

Less: Within the State purchases of taxable goods which are fully exempted from tax u/s 8 but not covered under section 8(1)

k)

Less: Within the State purchases of tax-free goods specified in schedule 'A'

l)

Less: Other allowable deductions, if any

m)

Total deductions (b + c + d + e + f + g + h + i + j + k + l )

12,24,000.00

n)

Balance: Within the State purchases of taxable goods from registered dealers eligible for set-off(a-m)

0.00

7A

Computation of Purchase Tax payable on the purchases effected during this period or previous periods

Rate of Tax

Turnover of Purchases liable to tax (Rs.)

Tax Amount (Rs)

Total

8)

Tax Rate wise break-up of Purchases from registered dealers eligible for set-off as per box 7(m) above

Rate of Tax

Net Turnover of Purchases Eligible for Set-Off (Rs.)

Tax Amount (Rs)

Total

9)

Computation of set-off claimed in this return

Particulars

Purchase Value (Rs.)

Tax Amount (Rs.)

a)

Within the State purchases of taxable goods from registered dealers eligible for set-off as per Box 8, above

b)

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

Less: Reduction in the amount of set-off u/r 53(2) of the corresponding purchase price of (Schedule B) goods

c)

Less: Reduction in the amount of set off under any other Sub-rule of Rule 53

d)

Total deduction (b + c)

0.00

e)

Balance: Net set off for the period covered under this return (a-d)

0.00

f)

Add: Adjustment on account of set-off claimed short in earlier return

g)

Less: Adjustment on account of set-off claimed Excess in earlier return

h)

Set-off available for the period covered under this return [(e + f)-(g)]

0.00

10

Computation of Tax Payable along with return

Particulars

Amount (Rs.)

10A)

Aggregate of credit available for the period covered under this return

a)

Set off available as per Box 9(h)

0.00

b)

Excess credit brought forward from previous return

c)

Amount already paid (Details to be entered in Box 10E)

d)

Excess Credit if any, as per Form 234, to be adjusted against the liability as per Form 231

e)

Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002

e1)

Amount of Tax collected at source u/s 31A

f)

Refund adjustment order (Details to be entered in Box 10F)

g)

Total available credit (a + b + c + d + e + f )

0.00

10B)

Sales tax payable and adjustment of CST/ET payable against available credit

a)

Sales tax payable as per box 6

2,360.00

b)

Adjustment on account of MAVAT payable, if any, as per Return Form-234 against Excess Credit as per Form-231

c)

Adjustment towards CST Payable as per return for this period

d)

Adjustment on account of ET payable under Maharashtra Tax on Entry of Goods into Local Areas Act,2002

e)

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any(As per Box 6A)

f)

Interest Payable

f1)

Late Fee Payable

g)

Total ( a + b + c + d + e + f )

2,360.00

h)

Balance: Excess credit[ 10A(g)- 10B(g)] if 10A(g) is more than 10B(g)

i)

Balance: Tax payable = [10B(g) - 10A(g)] [if 10A(g) is less than 10B(g)]

2,360.00

10C)

Utilisation of excess credit as per Box 10B(h)               

a)

Excess credit carried forward to subsequent tax period

b)

Excess credit claimed as refund as per this return [Box 10B(h)-Box 10C(a)]

10D)

Tax payable with return-cum-challan

a)

Total Amount payable as per Box 10B(i)

2,360.00

b)

Amount paid along with return-cum-challan (Details to be included in Box 10(E)

c)

Amount of Tax paid as per Fresh Return/Revised Return (Details to be included in Box 10(E)

10E)

Details of Amount Paid along with this return and or Amount Already Paid

Challan/CIN No

Amount (Rs.)

Payment Date

Name of the Bank

Branch Name

Total

10F)

Details of RAO

RAO No

Amount Adjusted (Rs.)

Date of RAO

Total

The Statements contained in this return in Box 1 to 10 are true to the best of my knowledge and belief.

Date of filing the Return

Date

Month

Year

Place

08

05

15

Navi Mumbai

Name of the Authorised Person

Darshan

Signature of the Tax Payer or the Authorised Signatory

Designation

Manager

E-Mail ID

Darshan_S@nationaltraders.Com

Phone No

9865712365

For Bank/Treasury Use.

Amount Received (Figures)

Amount Received (Words)

Date of Entry

Challan/CIN No

Space for Bank’s/Treasury’s Stamp

Treasury Accountant/Treasury Officer/Agent/Manager’s Signature