FORM 232

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

1

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

2

7

1

2

3

4

5

6

7

8

9

V

Holding  CST RC Please tick

P

Separate Return Code

2. Personal Information

Name of Dealer

M/s CAR MART

Address

FLAT / BLOCK

X X X X

Name of Premise/Building/Village

X X X X

ROAD / STREET

X X X X

Area/ Locality

X X X X

CITY

X X X X

District

X X X X

Pin code

x

x

x

x

x

x

Location of Sales Tax office having jurisdiction over place of business

X X X X

E-mail id of the Dealer

Telephone No.

-

2

Type of Return  (Tick appropriate)

Original

P

Fresh

Revised

Periodicity of Return (Tick appropriate)

Monthly

Quarterly

P

Six-monthly

3

Newly registered dealers filling First return.

First Return ( Tick, if applicable)

In Case of Cancellation of  RC -for the period ending  with the date of cancellation

Last Return   ( Tick, if applicable)

4

Period Covered by Return

From

Date

Month

Year

To

Date

Month

Year

0

1

0

1

08

3

1

0

3

0

8

5

Class of composition dealer (Please tick one or more box, as applicable)

Retailer

Restaurant, Club, Caterer etc.

Baker

Second hand motor vehicles dealer

P

6

Retailer

Amount (Rs.)

a)

Total turnover of sales

NIL

b)

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

NIL

c)

Less:-Other allowable Deductions such as Goods Return etc.

NIL

d)

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

NIL

7

Restaurant, Club, Caterers etc.

Amount (Rs.)

a)

Total turnover of sales.

NIL

8

Baker

Amount (Rs.)

a)

Total turnover of sales

NIL

9

Second hand motor vehicles dealer

Amount (Rs.)

a)

Total turnover of sales

6000000

b)

Less: Allowable  deductions

5100000

c)

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

900000

10

Total turnover of sales liable to tax under composition [6 (d) + 7 (a) + 8 (a) + 9 (c)]

900000

11. Computation of tax payable

Rate of tax

Net Turnover of sales  liable to tax (Rs.)

Tax Amount ( Rs)

a)

4%

NIL

NIL

b)

5%

NIL

NIL

c)

12.5%

900000

112500

d)

e)

f)

g)

Total

900000

112500

12. Turnover of purchases eligible for set-off

a)

Total turnover of purchases including taxes, value of  Branch Transfers, Consignment transfers received and job work charges

NIL

b)

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

NIL

c)

Less:-Imports (High seas purchases)

NIL

d)

Less:-Imports  (Direct)

NIL

e)

Less:-Inter-State purchases

NIL

f)

Less:-Inter-State Branch Transfers, Consignment transfers  received

NIL

g)

Less:-Within the State Branch Transfers, Consignment transfers  received

NIL

h)

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

NIL

i)

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

NIL

j)

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

NIL

k)

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

NIL

l)

Less:-Other allowable deductions / reductions

NIL

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) ]

NIL

13. Tax Rate wise breakup of within state purchase  eligible  for set-off as per box 12 (m)

Rate of tax

Net Turnover of purchases  (Rs.)

Tax Amount ( Rs)

a)

4%

NIL

NIL

b)

12.50%

NIL

NIL

c)

d)

e)

Total

NIL

NIL

14.. 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  13

NIL

NIL

b)

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

NIL

NIL

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

NIL

NIL

c)

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

NIL

d)

Add: Adjustment to set-off claimed short in earlier return

NIL

e)

Less: Adjustment to excess set-off claimed in earlier return

NIL

f)

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

NIL

15. Computation for Tax payable along with return

Particulars

Amount ( Rs)

A. Aggregate of credit  available  for the tax period

a)

Set off available as per Box 14  (f)

NIL

b)

Excess credit brought forward from  previous return

NIL

c)

Amount already paid ( Details to be entered in Box 15 E)

NIL

d)

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

NIL

e)

Refund adjustment order No. ( Details to be entered in Box 15 F)

NIL

f)

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

NIL

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

a)

Sales Tax payable as per box 11

112500

b)

Adjustment  towards  CST payable  as per  return for this period

NIL

c)

Adjustment towards ET payable  under Maharashtra tax on Entry of Goods into Local Areas Act, 2002

NIL

d)

Interest Payable

NIL

e)

Balance: Excess credit [15A(f)-15B(a)+15B(b)+15B(c)+ 15B(d)]

NIL

f)

Balance:Amount payable including Tax and Interest                                      [ 15B(a)+145(b)+15B(c)+ 15B(d)- 15A(f)]

112500

C. Utilisation  of Excess Credit

a)

Excess credit carried forward to subsequent return

NIL

b)

Excess credit claimed as refund in this return  ( Box (15B (f)- Box 15 C(a))

NIL

D. Tax payable with return-Cum-Chalan

a)

Total Amount  payable as per Box 15 B(f)

112500

b)

Amount paid along with return-cum-chalan

112500

c)

Amount paid as per Revised /Fresh return

NIL

Chalan / CIN No

Date

E. Details of Amount Already Paid

Chalan/ CIN No

Amount (Rs)

Date of Payment

Bank Name

Branch Name

12345

112500

19/04/2008

XXXXX

XXXXX

Total

112500

F. Details of RAO

RAO No

Amount Adjusted ( Rs)

Date of RAO

Total

The Statement contained in this return in Box 1 to 14  are true to the best of my knowledge and belief.

Date of Filing of Return

Date

21

Month

04

Year

08

Place

PUNE

Name  Of Authorised Person

A B C

Signature of Tax payer or Authorised signatory

Designation

Authosised Signatory

E-mail-id

-

Phone No.

-

For Bank / Treasury Use.

Chalan / CIN No.

Date of Entry

Date

Month

Year

Return-cum-Chalan of tax payable by a dealer under M. V. A. T Act, 2002 and Rule 14, 18 and 45

Space for Bank's / Treasury's Stamp

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