MVAT Notification – Submission of Annexures by dealers not required to file audit report in form 704

COMMISSIONER OF SALES TAX, MAHARASHTRA STATE . MUMBAI

Vikrikar Bhavan, Mazgaon, Mumbai 400 010, Dated the 4th February 2012

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No.VAT/AMD-1011/1B/ADM-6.—In exercise of the powers conferred by Rule 17A of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “Principal Rules”) the Commissioner of Sales Tax, Maharashtra State Mumbai, hereby, notifies the annexures for the purposes of sub-rule (4) of rule 17 and rule 18 namely :—

“The Form of the Annexures to be filled by the dealers who are not required to submit Audit Report in Form—704

(See rule 17, 17A and rule 18)

INSTRUCTIONS

1. These annexure are to be submitted electronically by all the dealers who are not required to submit the Audit Report in Form-704 as per provisions of section 61 of the MVAT Act, 2002.

2. These annexures are to be submitted alongwith the return for the month of March. In other words, in case of a dealer who is required to file return,——

(a) Monthly.—shall submit the requisite annexures alongwith the last return for the said year i.e. alongwith the return for the month of March of that year.

(b) Quarterly.—shall submit the requisite annexures alongwith the last return for the said year i.e. alongwith the return for the last quarter starting from 1st January and ending on 31st March of that year;

(c) (c) Six-monthly.—shall submit the requisite annexures alongwith the last return for the said year i.e. alongwith the return for the second six-month starting from 1st October and ending on 31st March of that year.

3. First and Last return.—Newly registered dealer shall submit the requisite annexures along with the last return for the said year i.e. alongwith the return for the period in which 31st March of that year occur. Whereas, the dealer whose business is discontinued, disposed off or transferred shall alongwith his last monthly, quarterly or six-monthly return submit the requisite annexures.

4. The requisite annexure alongwith the aforesaid returns shall be submitted within Ninety days from the end of the year to which such annexure relates.

5. The dealers covered under Explanation to clause (8) of section 2 of the MVAT Act, 2002 and are not required to submit Audit Report in Form-704 shall submit the details of sales and purchases for entire year in the Annexure-Jl, Annexure-J2 and other details in Annexure-C and Annexure-D appended to this notification.

6. Whereas other dealers who are not required to submit Audit Report in Form-704 shall, submit the details of sales and purchases for entire year in Annexure Jl? Annexure J2 and other details in Annexure-C, Annexure-D, Annexure-G, Annexure-H, and Annexure-I appended to this notification.

7. The annexures referred above are as under :—

(a) Annexure-C,—The information with regards to details of TDS certificates received by the dealer is to be filled.

(b) Annexure-D.—The information with regards to details of TDS certificates issued by the dealer are to be filled.

(c) Annexure-G.—The information with regards to details of the various certificates or declarations (as provided under Central Sales Tax Act, 1956) received is to be provided.

(d) Annexure-H.—The information about the details of the declarations in form H, which are not received in respect of local sales is to be provided.

(e) Annexure-L—The information with regards to details of the various certificates or declarations (as provided under Central Sales Tax Act, 1956) that are not received is to be provided.

(f) Annexure-Jl.—Dealer-wise information of sales. The information with regards to Customer-wise sales is to be provided,

(g) Annexure-J2.—Dealer-wise information of purchases. The information with regards to Customer-wise purchases is to be provided.

8. In case of Annexures, after pressing the button for validation only one error appears at a time. After correcting the same next error appears. Errors in Annexure can be avoided if the rows in which information is filled are filled completely.

9. An Acknowledgment will be generated in case of successful uploading of the aforesaid annexures. It will show the Transaction Id and Date of uploading alongwith some other fields. The dealer should preserve the said acknowledgment for future reference.

10. The Annexures which are not applicable should be left Luank.

11. The green and shaded fields are non enterable. The green fields are supported with the formulae and the information in those fields get auto filled,

12. After validating any sheet i.e after the validation button is pressed, the error sheet shows only the errors in that particular sheet. After pressing the validation button errors in entire form are shown. After successful validation the -Rem.txt file will be generated and get saved at Drive ‘C’. The dealer may upload this file after logging on to www.mahavat.gov,in under his login Id and Password created for availing e-Services.

13. If the dealer uploads these annexures successfully with the use of his Log-in ID and the password created by himself for e-services, it shall be deemed that the statements contained in the electronic annexures are true to the best of his knowledge and belief and that by submitting the electronic annexures with the use of his Log-in Id and the password created by himself for this purpose, he has verified the electronic annexures.

14. Do not enter % sign in column 7 of Annexure H and Column 9 of Annexure- I.

15. Do not “Cut” and “Paste” data in any cell of the template.

16. Use the template which is available on the web site www.mahavat.gov.in

17. Do not key in data in the cells where options are to be selected from drop down menu.

(1) ANNEXURE-C

 

“ANNEXURE – C
TIN Period To
Details of Tax Deducted at Source (TDS) certificates received
Sr. No. (1)	Name of the employer deducting the tax (2)	Address of the employer deducting the tax (3)	TIN No, of the employer, if any (4)	Date of Certificate (5)	Amount of TDS as per certificate. (6)
1
2
3
4
5
6
7
*
*
*
*
*
*
*
*
91
92
93
94
95
96
97
98
99
100	Total of remaining TDS Certificate Received
	Total..

 

(2) ANNEXURE-D

“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. (1)	Name of the dealer (2)	TIN No. if any (3)	Turnover on which TDS made (4)	Amount of tax to be deducted (Rs.) (5)	Amount of tax deducted (Rs) (6)	Interest payable if any (7)	Amount paid (Rs.) (8)
1
2
3
4
5
6
7
8
9
10
11
12
13
*
*
*
*
*
495
496
497
498
499
500	Total of remaining TDS Certificate issued
	Total..

 

(3) ANNEXURE-G

“ANNEXURE – G
TIN Period To
Enter Declarationwise Top 999 separately in descending order and put Total of Remaining in 1000th row
Details of Declarations or Certificates received
Sr. No. (1)	Name of the Dealer who has issued Declarations or Certificates (2)	TIN/ RC No. (3)	Declaration or Certificate type (4)	Issuing State (5)	Declaration on No. (6)	Gross amount as per invoice covered by declaration (Net of goods returned) (Rs.) (7)	Amount for which declaration received (Rs.) (8)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
*
*
*
*
995
996
997
998
999
1000	Remaining transaction Total
	Total..

 

(4) ANNEXURE-H

“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. (1)	Name of the Dealer who has not issued Declarations or Certificates (2)	TIN if Applicable (3)	Invoice No. (4)	Date of Invoice (5)	Taxable amount (Rs.) (Net) (6)	Rate of Tax applicable (Local Rate) (7)	Tax Liablity (Rs.) (8)
1
2
3
198
199
200	Remaining transaction Total
	Total..

 

 

(5) ANNEXURE-I

 

“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. No. (1)	Name of the Dealer who has not issued Declarations or Certificates (2)	CST, TIN if Applicable (3)	Declaration or Certificate type (Please specify) (4)	Invoice No. (5)	Invoice Date (6)	Taxable amount (Rs.) (Net) (7)	Tax amount (Rs.) (8)	Rate of Tax applicable (Local Rate) (9)	Amount of tax (Coloumn 7*9*%) (10)	Differencial tax liablity (Rs.) ( Col. 10 – Col.8) (11)
1
2
3
997
998
999
1000	Remaining transaction Total
	Total..

 

(6) ANNEXURE-J1

 

“ANNEXURE – J1
TIN Period To
CUSTOMER-WISE VAT SALES
Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row
Sr. No. (1)	TIN of Customer (2)	Net Taxable Amount (Rs.) (3)	Vat Amount (Rs.) (4)	Gross Total (Rs.) (5)
1
2
3
997
998
999
1000	Remaining local transaction total tax is collected separately not covered above
1001	Local sale to Non Tin holders
1002	Gross Local Sales Where tax is not collected separately.
1003	Gross Total.

(7) ANNEXURE-J2

 

“ANNEXURE – J2
TIN Period To
Enter Vat amount wise Top 999 Separately in descending order and put Total of Remaining in 1000th row
SUPPLIER WISE VAT PURCHASES
Sr. No. (1)	TIN of Supplier (2)	Net Taxable Amount (Rs.) (3)	Vat Amount (Rs.) (4)	Gross Total (Rs.) (5)
1
2
3
997
998
999
1000	Remaining local transaction total tax is collected separately not covered above
1001	Gross Local Purchase from Non Tin holders
1002	Gross Local Purchase where tax is not paid separately.
1003	Gross Total.
* Net Taxable Amount means—Purchases Amount on which VAT is charged separately
* Gross Amount means—Total Value of Purchases From Suppliers icluding, VAT, Insurance, Freight, any other charges etc. shown separately in invoices.