Generating and Printing Form 233 (Maharashtra)

FORM 233

Return-cum-Challan of tax payable by a dealer under M.V.A.T Act, 2002 (See Rule 17, 18 and 45)

1.

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

27541258963V

Holding CST RC Please Select

Separate Return Code

R1

2 Personal Information of the dealer

Name of Dealer

National Traders MH

Address

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

Location of Sales Tax Officer having jurisdiction over Principal place of Business

05-Thane

Dealer’s E-Mail Id

sales@nationaltraders.com

Telephone No.

022-77715655

3. Please select whichever is applicable

Type of Return

Fresh

Newly Registered Dealer filing (First Return)

Yes

Periodicity of Return

Monthly

In case of cancellation of RC for the period ending with the date of cancellation (last Return)

No

4

Period Covered by Return

From

Date

Month

Year

To

Date

Month

Year

01

04

15

04

04

15

5. Business activities include (Please select one or more box as applicable)

Execution of Works Contracts and ongoing works contract, including under composition option

Leasing Business

Part of the business activity under composition option (please tick one or more box, as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand Motor Vehicles Dealer

6. Computation of Net Turnover of Sales liable to tax: (Part A)

Particulars

Amount (Rs.)

a)

Gross turnover of sales including, taxes as well as turnover of non-sales transactions like value of Branch Transfer, Consignment Transfers, job work charges etc.

5,09,120.00

b)

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

c)

Balance :- Turnover of sales including, taxes as well as turnover of non-sales transactions like value of Branch Transfer, Consignment Transfers, job work charges etc. [(a)- (b)]

5,09,120.00

d)

Less :- Turnover of sales under composition scheme(s), other than Works Contracts under composition option (Computation of turnover of sales liable to tax to be shown in Part B)

e)

Less:-Turnover of sales (excluding taxes) relating to on-going works contracts (Computation of turnover of sales liable to tax to be shown in Part C)

f)

Less:-Turnover of sales (excluding taxes) relating to on-going leasing contracts (Computation of turnover of sales liable to tax to be shown in Part D)

g)

Balance: Net turnover of sales including, taxes, as well as turnover of non-sales transactions like Branch Transfers/ Consignment Transfers and job works charges, etc. [(c) - [(d + e + f)]

5,09,120.00

h)

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

2,360.00

i)

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

0.00

J)

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 6(j

0.00

0.00

Turnover of sales in the course of import u/s 5(2) of the CST Act 1956 included in Box 6(j)

k)

Non - taxable Labour and other charges/ expenses for Execution of Works Contract

l)

Amount paid by way of price for sub-contract

m)

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

n)

Less :- Sales of taxable goods fully exempted u/s. 8 other than sales under section 8(1) and covered in Box 6(j)

o)

Less :- Labour/Job work charges

p)

Less:-Other allowable deductions, if any

q)

Total : Net Turnover of Sales Liable to tax [g] - [( h + i + j + k + l + m + n + o + p )]

60,000.00

7. (Part B) Computation of net turnover of sales liable to tax under composition

Particulars

Amount(Rs.)

A

Turnover of sales (excluding taxes) under composition scheme(s)    [Same as 6(d)]

B

RETAILER

a)

Total Turnover of Sales

b)

Less :- Turnover of sales of goods excluded from the Composition Scheme

c)

Less :- Allowable deductions such as Goods Return etc.

d)

Balance : Net turnover of sales liable to tax under composition option [(a)-(b + c)]

C

RESTAURANT, CLUB, CATERER ETC

a)

Total Turnover of Sales

D

BAKER

a)

Total Turnover of Sales

E

SECOND HAND MOTOR VECHICLES DEALERS

a)

Total Turnover of Sales

b)

Less : Allowable reductions/ deductions

c)

Balance :Net turnover of sales liable to tax under composition option (a - b)

F

Total net turnover of sales liable to tax under composition option

[ 7 (B)(d) + 7 (C)(a) + 7 (D)(a) + 7 (E)(c) ]

8. (Part C) Computation of net turnover of sales relating to on-going works contracts liable to tax under section 96(1)(g) of the MVAT Act 2002

Particulars

Amount(Rs.)

a)

Turnover of sales (excluding tax/composition) during the period [Same as Box 6(e)]

b)

Less :- Turnover of sales exempted from tax

c)

Less : Deductions u/s 6 of the 'Earlier Law'

d)

Less: Deductions u/s 6(A) of the 'Earlier Law'

e)

Balance: Net turnover of sales liable to tax/ composition [(a)] - [(b + c + d)]

0.00

9 (Part D) Computation of net turnover of sales relating to on-going leasing contracts liable to tax under sec 96(10)(f) of the MVAT Act 2002

Particulars

Amount(Rs.)

a)

Turnover of sales (excluding taxes) Relating to On-going Leasing Contract  [Same as Box 6 (f)]

b)

Less: Turnover of sales exempted from tax

c)

Balance: Net turnover of sales liable to tax (a - b)

10 Computation of tax payable under the MVAT Act

Rate of tax

Turnover of Sales 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

Sales tax collected in excess of the amount tax payable

11 Computation of Purchases eligible for set off

Particulars

Amount (Rs.)

a)

Total Turnover of purchases including taxes, value of Branch Transfers/ Consignment Transfers received and job work charges

13,13,500.00

b)

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

c)

Less:- Imports (Direct imports)

d)

Less:- Imports (High seas purchases)

e)

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

12,24,000.00

E1)

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

f)

Less:- Inter-State branch / consignment transfers received

0.00

g)

Less:- Within the State branch / consignment transfers received

0.00

h)

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

i)

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

j)

Less:- Within the State purchases of taxable goods fully exempted from tax u/s 8 other than purchases 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)

Balance : Within the State purchases of taxable goods from registered dealers eligible for set-off [a - (b + c + d + e + f + g + h + i + j + k + l )]

89,500.00

11A Computation of Purchases Tax payable on the purchases effected during this period or previous periods

Rate of Tax

Turnover of Purchase liable to tax (Rs.)

Tax Amount (Rs.)

Total

12 Tax Rate wise breakup within state purchase from registered dealers eligible for set-off as per box 11 (m)

Rate of Tax

Net Turnover of Purchases (Rs.)

Tax Amount (Rs.)

1

1%

50,000.00

500.00

2

4%

37,500.00

1,500.00

Total

87,500.00

2,000.00

13.  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 12 above

87,500.00

2,000.00

b)

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

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

c)

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

d)

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

$CSCPVSER

e)

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

$CSCPVCER

f)

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

$CSCPVSAP

2,000.00

14. Computation of Tax Payable along with return

A.    Aggregate of Credit Available

a)

Set off available as per Box 13 (f)

2,000.00

b)

Excess credit brought forward from previous tax period

c)

Amount already paid details to Entered in Box 14E

d)

Excess Credit if any, as per Form 234 or Form 235, to be adjusted against the liability as per Form 233

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 No. (Details to be entered in Box 14 F)

g)

Works Contract Tax (WCT) TDS

h)

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

2,000.00

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

a)

Sales tax payable as per Box 10

2,360.00

b)

Adjustment on account of MVAT Payable, if any as per Return in Form 234 or 235, against the Excess credit as per Form - 233

c)

Adjustment on account of CST Payable, as per return for this period

d)

Adjustment on account of ET Payable, under the 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 10A)

f)

Interest Payable

f1)

Late Fee Payable

g)

Balance : Excess credit [14A(h) - (14B(a)+14B(b)+14B(c)+14B(d)+14B(e)+14B(f)]

h)

Balance : Tax payable [(14B(a)+14B(b)+14B(c)+14B(d)+14B(e)+14B(f)) - 14A(h)]

360.00

C.     Utilisation of Excess Credit as per box 14B(g)

a)

Excess credit carried forward to subsequent tax period

b)

Excess credit claimed as refund in this return [14B(g) - 14C(a)]

D.    Tax Payable with return cum-challan

a)

Total Amount Payable as per Box 14B (h)

360.00

b)

Amount paid along with return-cum-challan (Details to be entered in Box 14E)

c)

Amount Paid as per Revised/Fresh Return

E.    Details of the Amount Paid along with this return and or Amount Already Paid

Challan CIN No

Amount (Rs.)

Payment Date

Bank Name

Branch Name

Total

F.    Details of RAO

RAO No

Amount Adjusted (Rs.)

Date of RAO

Total

7. The Statements contained in Box 1 to 14 are true and correct to the best of my knowledge and belief.

Date of filing the return

8-May-2015

Place

Navi Mumbai

Name of the Authorised Person

Darshan

Remark

Designation

Manager

Telephone No.

9864254644

E-Mail ID

Darsh_k@gmail.Com