schedule 2 errors srno sheet name line

8/14/2019 Schedule 2 Errors Srno Sheet Name Line

1/179

Schedule 2 Errors

Srno Sheet Name Line No Box No Error Description


2/179

era Confidential Part I 01/20/2010 Pa

FORM - 704 Version 1.2.0

Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.

Location

PART -1

AUDIT REPORT AND CERTIFICATIONPeriod Of Audit

FROM TO1 The audit of M/s

1(A)

alongwith all the annexures to those reports and copies each of a)

b)The audited balance sheet as at

1(B)

Act. Therefore, we have obtained the Audit Report, Balance Sheet as at

and the same are annexed herewith.1( C)

duly certified by the dealer and the same are annexed herewith.

2(A)

TABLE-1

Sr. No. Particulars1

( See rule 65)

holder of Tax PayerIdentification Number

under the Maharashtra Value Added Tax Act, 2002 (hereinafter referredto as"the MVAT Act") and Tax Payer Identification Number

under the Central Sales Tax Act, 1956 (hereinafter referred to as"the CST Act" ) 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 wasconducted by (*) me/us/ M/s

Chartered Accountants. We hereby annex a copy of our/their Tax AuditReport dated

the audited (*) Profit And Loss Account / Income And ExpenditureAccount for the year ended on

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

and the Profit and Loss Account/Income and Expenditure A/c for thefinancial year ended on

The dealers books of account are not audited under any statute.Therefore, we have obtained the Balance Sheet as at

and the Profit and Loss Account/Income and Expenditure A/c for thefinancial year ended on

Maintenance of books of accounts, sales tax related records and preparation of financial statementsare the responsibilities of the entitys management. Our responsibility is to express an opinion ontheir 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 planand perform the audit to obtain reasonable assurance about whether the sales tax related recordsand financial statements are free from material mis-statement(s). The audit includes examining, on atest basis, evidence supporting the amounts and disclosures in the financial statements. An auditalso includes assessing the accounting principles used and significant estimates by management aswell as evaluating the overall financial statements presentation. We believe that our audit provides areasonable basis for our opinion.

I/we have verified correctness of the tax liability of the dealer in respect of below mentioned salestax returns.

Dealer is required to file returns (Selectappropriate Box)

alidate and Generat

A B C D E F G H I J

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


3/179

era Confidential Part I 01/20/2010 Page 3

2

3 Dealer has maintained stock register.

4 FROM 0 TO 0

5 Returns verified (Please Select the appropriate box)

(a)(i) Returns under the Maharashtra Value Added Tax Act, 2002

(ii) Return in Form 405

Returns under the Central Sales Tax Act, 1956.

(ii)

2(B)

a)

b)

c)

d)

e)

f)

g)

h)

i)

j)

k)

l) The tax invoices in respect of sales are in conformity with the provisions of law.

Dealer has filed all the returns as per givenfrequency.

Verification of the Returns for the period underAudit

(b)(i) The dealer has filed returns only for the period in which there is inter-State sales or sales

u/s. 5(2) or 5(3).

Since there are no interstate sales or sales u/s. 5(2) or 5(3) in other periods, the dealerhas/has not filed returns for such periods.

Subject to *my/our remarks about non-compliance, shortcomings and deficiencies in thereturns filed and tax liability computed and 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/ourknowledge and belief, were necessary for the purposes of the audit.

I/We have read and followed the instructions for preparation of this audit report. Consideringthe nature of business of the dealer and the Form in which the dealer is expected to filereturn(s), we give the information as required in Part-3 in Schedule I / II / III / IV / V / VI (scoreout whichever is not applicable) along with the applicable annexure(s).

The books of account and other sales tax related records and registers maintained by thedealer alongwith sales and purchase invoices as also Cash Memos and other necessarydocuments are sufficient for computation the tax liability under the MVAT Act and the CSTAct.

The gross turnover of sales and purchases, determined by us, includes all the transactions of sales and purchases concluded during the period under audit.The adjustment to turnover of sales and or purchases is based on entries made in the booksof account during the period under Audit and same are supported by necessary documents.

The deductions claimed from the gross turnover of sales and other adjustments theretoincluding deduction on account of goods return, adjustments on account of discounts as alsodebit/credit notes issued or received on account of other reasons, are supported bynecessary 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. The tax leviable on sales is properlycomputed by applying applicable rate of tax and/or composition tax.

Computation of set-off admissible in respect of purchases made during the period underAudit and adjustments thereto are correct. While ascertaining the correctness, *I/We havetaken into account the factors such as goods returned, adjustments on account of discountsas also debit /credit notes issued or received on account of other reasons and these claimsand adjustments are supported by necessary documents. The Set-off is worked out only onthe 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 declarations and certificates are producedbefore me. I/we have verified the same and they are in conformity of the provisions relatedthereto.

Computation of Cumulative Quantum of Benefits (CQB), wherever applicable, is in conformitywith the provisions of the Act in this regard.

The records related to the receipts and dispatches of goods are correct and properlymaintained.

A B C D E F G H I J

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49


4/179

era Confidential Part I 01/20/2010 Page 4

m)

n)

o)

p)

(b)

(e)

(f)

g)

h)

The Bank statements have been examined by *me/us and they are fully reflected in thebooks of account.

*I/we certify that *I/we have visited the principal place of business or a place of businessfrom where major business activity is conducted by the dealer. The dealer is conducting hisbusiness from the place/places of business declared by him as his principal place of business/and the additional place of business.

Due professional care has been exercised while auditing the business and based on myobservations of the business processes and practices, stock of inventory and books of account maintained by the dealer, I fairly conclude that,-(i) dealer is dealing in the commodities mentioned in the Part-2 of this report;(ii) sales tax related records of the dealer reflects true and fair view of the volume and sizeof the business for period under audit.

I have verified that the purchases effected by the dealer in respect SEZ Unit of the dealerare used in the said Unit.

3. Out of the aforesaid certificates; the following certificates are negative for the reasons given hereunder:-

(a)

(c)

(d)

A B C D E F G H I J

50

51

52

53

54

55

56

57

58

59

60

61

62


5/179

era Confidential Part I 01/20/2010 P

i)

j)

k)

l)

m)

n)

o)

p)

COMPUTATION OF TAX LIABILITY AND RECOMMENDATIONS

TABLE-2

UNDER MAHARASHTRA VALUE ADDED TAX ACT, 2002Sr. No. Particulars Difference (Rs.)

i) 0 0

ii) Less:- Total allowable Deductions 0 0 0

iii) Balance Net Turn-over liable for Tax 0 0 0iv) Tax leviable under the M.V.A.T. Act, 2002 0 0 0v) Excess collection under M.V.A.T. Act, 2002 0 0 0vi)(a) Set-off claimed: 0 0 0

Amount as per

returns (Rs.)

Amount as

determinedafter audit (Rs.)

Gross Turn-Over of Sales, including taxes as wellas Turn-over of Non-Sales Transactions like Valueof Branch Transfers/ Consignment Transfers and

job work charges

Less: Credits available on account of following:

A B C D E F G H I J

63

64

65

66

67

68

69

70

71

72

73

74

75

76

777879

80

81


6/179

era Confidential Part I 01/20/2010

(b) 0

(c) 0

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

viii)

ix) Total amount payable/refundable 0 0 0

x) Less: Total Amount of Tax Deferred 0 0 0

xi) 0

xii) Less : Refund already granted to dealer 0

Balance Tax Payable/ Refundable 0 0 0

(i) Add : Interest u/s 30(2) 0 0

xiii) Total Amount Payable/ Refundable. 0 0 0

xiv) 0

TABLE-3

UNDER CENTRAL SALES TAX ACT, 1956

Sr. No. Particulars Difference (Rs.)

i) Gross Turn-Over of Sales (as per Sch. VI) 0 0 0

ii) Less:- Total Deductions available 0 0 0

iii) Balance Net Turn-over liable for Tax 0 0 0

iv) 0 0

v) (a) Less: Amount of Tax Deferred 0 0 0

(b) 0

(c) MVAT refund adjusted (if any) 0 0 0

vi)

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

viii)(a) 0

Amount of tax paid under MVAT Act as perANNEXURE-A (including interest)

Credit of tax as per tax deduction at sourcecertificates (As per ANNEXURE-C).

(d) Any other (pleasespecify)

Add/Less:- Anyother(pleasespecify)

Less : Refund adjusted for payment of tax underthe Central Sales Tax Act, 1956

(ii) Add : Interest u/s 30 (4)

Differential tax liability for non-production of declaration/ certificate as per Annexure-H.

Amount as perreturns (Rs.)

Amount asdetermined

after audit (Rs.)

CST leviable under the Central Sales Tax Act,1956 subject to production of declarations listedin Annexure-I.

Amount of tax paid under the CST ActANNEXURE-B (including interest)

Add/Less : Anyother (Pleasespecify)

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

(b) Add: Interest U/s 9(2) read with Section 30 (4) of

MVAT Act.

A B C D E F G H I J

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


7/179


ix) Total Dues Payable /Refundable 0 0 0

x) Excess Central Sales Tax Collection 0 0 0

xi) 0

TABLE-4CUMULATIVE QUANTUM OF BENEFITS AVAILED

Sr. No. Particulars

Difference (Rs.)

i) 0 0

ii) Under the Central Sales Tax Act, 1956 0 0 0

TOTAL 0 0

TABLE-5Classification of additional Dues or Refund with calculation of Tax and interest thereon

Sr. No. Additional Dues

VAT CST

1 Difference in Taxable Turn-over

2

3

4 Disallowance of High-seas Sales

5

6 Computation of Tax at Wrong rate

7 Excess claim of Set-off or Refund.

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

9 TOTAL DUES PAYABLE

Differential CST liability for want of declarationas worked out in Annexure-I.

Amount as perreturns (Rs.)

Amount asdetermined

after audit (Rs.)

Under the Maharashtra Value Added Tax Act,

Reasons for additional Dues(Tax)

Disallowance of Branch/Consignment Transfers

Disallowance of Inter-state salesor sales under section 6 (2) of CST Act.

Additional Tax liability on accountof Non-production of Declarationsand Certificates.

(a)

(b)

A B C D E F G H I J

110

111

112

113114

115

116

117

118

119120

121

122

123

124

125

126

127

128

129

130

131

132

133


8/179


10

11 TOTAL AMOUNT PAYABLE

5. Qualifications or remarks having impact on the tax liability:-

6. Dealer has been recommended to:-Sr. No. Particulars MVAT (Rs.) CST (Rs.)

i) Pay additional tax liability of Rs.

ii) Pay back excess refund received of Rs.

iii) Claim additional refund of Rs.

iv) Reduce the claim of refund of Rs.

v) Reduce tax liability of Rs.

vi) Revise closing balance of CQB of Rs.

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

viii) Pay interest under-section 30(4) of Rs.

Membership Number

Address:-

Mobile Telpohne No

Date of signing the Audit Report in form 704

Enclosures: (1) Statutory Audit Report and its Annexures

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

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

4)

Amount of interest payable (Tobe calculated form due date tothe date of Audit)

(a)

(b)

(c)

For *Chartered Accountants / CostAccountants

Name*(Proprietor/

Email Id of the CharteredAccountants / Cost Accountants

In case dealer is having multi-state activities the Trial Balance for the business activities inMaharashtra.

A B C D E F G H I J

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

160161


9/179

TeraSoftware Confidential part II 9 Audit

FORM - 704

Audit report under section 61 of the Maharashtra Value Added Tax Act, 2002.PART - 2

GENERAL INFORMATION ABOUT THE DEALERS BUSINESS ACTIVITIES1 General information:-

Email Id of the Auditee Mobile Telpohne No

A.1) FROM 0 TO 0

2) 0

3) Registration Number under CST Act, 1956 0

4)

B.1)

2) Trade Name (If any):-

3)

4)

PlotNo,Street and Area City PIN Code District

i)

ii)

iii)

(See rule 65 )

Period under the Audit

Tax payers Identification Number under MVATAct, 2002.

Permanent Account Number under Income TaxAct, 1961

Name of the Dealer as appearing on the RegistrationCertificate.

Address of the Business (To be given only if there ischange in the Address during the period as comparedwith the Registration Certificate):-

Additional place of business:- (To be given only if there is change in the Address during the period as compared with the RegistrationCertificate):-

Name (If Any) Of TheAditional Place of business

Floor andBuilding Name

Validate Part2

A B C D E F G H I J 1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9


10/179

TeraSoftware Confidential part II 10 Audit 7

iv)

v)

vi)

vii)

viii)

C. RELATED INFORMATION UNDER OTHER ACTSR. C. Number under P.T. Act, 1975

Date of Effect of R.C. under PT Act

(b) Payments are made as per Returns (Please Select appropriate Box).

E. C. Number under P.T. Act, 1975

Date of Effect of E.C. under PT Act

R. C. Number under Luxury Act, 1975

(1)

(2)

(a) Profession Tax Returns filed for the period under Audit

(3)

(4)

(5) The Profession Tax under above E.C. has been paidfor the period under Audit (Please Select appropriateBox)

(6)

(7)(a)

Returns are filed under the Luxury Tax Act, 1987 for theperiod under Audit(Please Select appropriate Box).

A B C D E F G H I J

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4


11/179

TeraSoftware Confidential part II 11 A

R.C. Number Entry Tax on Goods Act, 2002, if any.

Eligibility Certificate Number, if any.Entitlement Certificate Number, if any

ECC Number under Central Excise Ac, if any.

Import Export Code given by DGFT, if any

Service Tax Registration Number, if any

2 BUSINESS RELATED INFORMATION

2) Identity of division or unitPlotNo,Street and Area City PIN District

i)

ii)

iii)

iv)

v)

(b) Payments are made as per Returns (Please Selectappropriate Box).

(8)

(9) R.C. Number under Sugarcane Purchase Tax Act, 1962, if any.

(10) (11)

(12)

(13)

(14)

A.(1)

Specify the divisions or units for which separate books of accountare maintained

Name (If Any) Of TheDivision or Unit

Floor andBuilding Name

A B C D E F G H I J

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1


12/179

TeraSoftware Confidential part II 12 Au

vi)

vii)

viii)

ix)

B. Business Activity in Brief

C. Commodity Dealt in (5 major commodities) Schedule Entryi)ii)iii)iv)v)D.

E.[i] Name and version of accounting software used

[ii] Change in accounting software, if any

F. Short description of change

(i) Change in the method of valuation of stock

(ii) Changes in the accounting system

Change in product line

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

The following are the major changes made during theperiod of review -

(iii)

A B C D E F G H I J

2

3

4

5

6

789012

3

4

5

6

7

8

9


13/179

TeraSoftware Confidential part II 13 Aud

(iv) New business activity

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

Manufacturer Reseller Wholesaler

Retailer Bakery Importer

Works contractor PSI Unit

Mandap Decorator

Motor Vehicle DealerOther (Please Specify)

H. Constitution of the Business (Please Select the appropriate)

I.

3 ACTIVITY CODEActivity Code Activity Description Turn-over (Rs.) Tax

4 Particulars of the Bank Account(s) maintained during the period under Audit

Name of the Bank Account Number(s)

1

2

3

4

(v) Other changes, if any [pleasespecify]

Restaurant

LiquorDealer

Jobworker

FranchiseeAgent

Second Hand Motor VehicleDealers

Working capital employed by the entity (Difference between current assets and current liabilities) -as on the last day of the period under audit.

Rate of Tax

Branch BSR Number (Give Branch Address, if BSR Code notknown)

A B C D E F G H I J

0

1

2

3

4

5

6

7

8

9

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5


14/179

TeraSoftware Confidential part II 14

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

A B C D E F G H I

6

7

8

9

00

01

02

03

04

05

06

07

08

09

10

11

12

13

14

15

16

17

18

19

20

21


15/179


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

A B C D E F G H I

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


16/179


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

A B C D E F G H I

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


17/179


83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

A B C D E F G H I

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91


18/179

tera Confidential 01/20/2010 Page 18

23:05:3001/20/2010179

AUDIT REPORT

PART-3

SCHEDULE-I Applicable

1) Computation of Net Turn-Over of Sales liable to taxParticulars As per return As per Audit Difference

(Rs.) (Rs.) (Rs.)1 2 3 4 5

a)

b)

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0

d)

e)

f)

g)

h) Less:-Sales of tax-free goods specified in Schedule A" of MVAT Act 0

i)

j) Less:- Job work Charges or Labour charges. 0k)

l) Balance: - Net Turn-Over of Sales liable to tax (c) - (d+e+f+g+h+i+j+k) 0 0 02) Computation of tax payable under the MVAT Act

Sno Rate of Tax % As per Returns As per Audit

Tax Amount (Rs.) Tax Amount (Rs.)

1 2 3 4 5 6 7a) 12.50 0 0

b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) 0 0

TOTAL 0 0 0 0

2A) Sales Tax collected in Excess of the Amount Tax payable As per Returns As per Audit Difference (Rs.)

3) Computation of Purchases Eligible for Set-off Particulars As per Audit(Rs.) Difference(Rs.)

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

Less: - Turn-Over of Sales (including taxes thereon) including inter-StateConsignment Transfers and Branch Transfers Covered under Schedule II,III, IV or V

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

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

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

Less:-Sales u/s 8 (1) i.e. Interstate Sales including Central Sales Tax, Salesin the course of Imports, Exports and value of Branch Transfers/Consignment transfers outside the State. (Turn-Over covered under

-

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

Less:-Other allowable deductions,if any (Please specify)

Difference in TaxAmount

Turn-Over of Sales liable to

tax (Rs.)

Turn-Over of Sales liable to tax

(Rs.)

As per Returns(Rs.)

Validate Schedule1

A B C D E F G

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5


19/179


23:05:3101/20/2010179

a)

b) Less:- Turn-Over of Purchases Covered under Schedule II, III, IV or V

c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) 0 0 0

d)

e) Less:-Imports (Direct imports)

f) Less:-Imports (High seas purchases) g) Less:-Inter-State purchasesh) Less:-Inter-State Branch Transfers/ Consignment Transfers received 0

i)

j)

k)

l)

m)n)

o) 0 0

4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 3(o) aboveRate of Tax % As per Returns As per Audit


1 2 3 4 5 6 7a) 12.50

b) 4.00c)d)e)f)g)

TOTAL 0 0 0 0

5) Computation of Set-off claimed for the period under auditS no Particulars As per Return As per Audit

Tax Amount Tax Amount

a) 0 0 0 0

Total Turn-Over of Purchases including taxes, value of Branch Transfers /consignment transfers received and Labour/ job work charges.

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

Less:-Within the State Branch Transfers / Consignment Transfers receivedwhere tax is to be paid by an Agent

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

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

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

Less:-Within the State purchases of tax-free goods specified in Schedule "Less:-Other allowable deductions/reductions, if any. (Please Specify)

Balance: Within the State purchases of taxable goods from registereddealers eligible for set-off (c) - (d+e+f+g+h+i+j+k+l+m+n)

Net Turn-Overof Purchases

Eligible for Set-Off (Rs.)

Net Turn-Overof Purchases

Eligible for Set-Off (Rs.)

Difference in Taxamount

Difference inTax amount

Purchase ValueRs.

Purchase ValueRs.

Within the State purchases of taxable goods from registereddealers eligible for set-off as per Box 4 above

A B C D E F G

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6


20/179


23:05:3101/20/2010179

b)

c)

d) 0 0 0 0

6) Computation of Tax Payable

Sno Particulars Difference

6A) Aggregate of credit available for the period covered covered under audit1 2 3 4 5a) Set off available as per Box 5 (d) 0 0

b) Amount already paid (Details as Per ANNEXURE-A) 0c)

d)

e)

f) Any other (Please Specify)

g) Total Available Credit (a+b+c+d+e+f) 0 0 06B) Sales tax payable and adjustment of CST / ET payable against available credita) Sales Tax Payable as per Box 2 0 0

b) Interest Payable under Section 30 (2) 0c)

d)

e)

f) 0 0

g) Total Amount 0 06C) Tax payable or Amount of Refund Available

1 2 3 4 5a) Total Amount payable as per Box 6B(g) 0 0 0

b) Aggregate of Credit Available as per Box 6A(g) 0 0 0c) Total Amount Payable (a-b) 0 0d) Total Amount Refundable (b-a) 0 0

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

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

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

Amount of Set-off available (a) -(c+b)

As per Return(Rs.)

As per Audit(Rs.)

Excess Credit if any, as per Schedule II, III, IV, or V to be adjusted againstthe liability as per this Schedule

Adjustment of ET paid under Maharashtra Tax on Entry of Goods intoLocal Areas Act, 2002/ Motor Vehicle Entry Tax Act, 1987

Amount Credited as per Refund adjustment order (Details As Per ANNEXURE-A))

Excess Credit as per this Schedule adjusted on account of M.VAT payable,if any, as per Schedule II, III, IV or V

Adjustment on account of CST payable as per Schedule VI for the periodunder Audit

Adjustment on account of ET payable under the Maharashtra Tax on Entryof Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any, As per Box 2A

A B C D E F G

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5

6

7

8

9

0

1

2

3

4

5


21/179

tera Confidential 01/20/2010

I J K L M

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


22/179


I J K L M

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

5657

58

59

60

61

62

63

64

65


23/179


I J K L M

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


24/179

Page 24 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

AUDIT REPORT

PART-3

SCHEDULE-II Applicable

Computation of Net Turn-Over of Sales liable to Composition

Particulars As per Return As per Audit

(Rs.) (Rs.)1 2 3 41)

2)

3) 0 0

4) RETAILER

a) Total Turn-Over of Sales

b)

c)

d) 0 0

5) RESTAURANT, CLUB, CATERER ETCa) Total Turn-Over of Sales6) BAKER a) Total Turn-over of Sales7) SECOND HAND MOTOR VEHICLES DEALER a) Total Turn-Over of Sales

b) Less: Allowable deductionsc) 0 0

8) 0 0

9) Computation of Tax Payable under the MVAT ActS.No As per Returns As per Audit Difference in T

Turn-Over of Sales liable to tax (Rs.)

1 2 3 4 5 6a) 4.00 0 0

b) 5.00 0 0c) 8.00 0 0d) 0 0e) 0 0f) 0 0

TOTAL 0 0 0 010) Computation of Purchases Eligible for Set-off

Sr.No.

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

Less: - Turn-Over of Sales (including taxes thereon)including inter-state Consignments and Branch TransfersCovered under Schedule I, III, IV or V

Balance:- Turn-Over Considered under this Schedule (1-2)

Less:-Turn-Over of sales of goods excluded from theComposition Scheme

Less:-Other allowable deductions such as Goods Returnsetc.

Balance: Net Turn-Over of sales liable to tax under Composition Scheme (a ) (b+c)

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

Total Turn-Over of Sales liable to tax under compositionoption [4(d) +5(a) +6(a) +7(c)]

Rate of Tax(%)

Tax Amount(Rs.)

Turn-Over of Sales liable to tax

(Rs.)

Tax Amount(Rs.)

Validate

A B C D E F G

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


25/179

Page 25 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

Particulars As per Returns As per Audit

a)

b)

c) 0 0

d)

e) Less:-Imports (Direct imports)f) Less: - Imports (High seas purchases)

g) Less: - Inter-State purchasesh)

i)

j)

k)

l)

m)

n)

o) 0 0

11) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 10(o) aboveS.No As per Returns As per Audit Difference in T

1 2 3 4 5 6

a) 4.00 b) 12.50c) 1.00d)e)

TOTAL 0 0 0 012) Computation of set-off claimed for the period under audit

SNO Particulars As per Return As per Audit


Sr.No.

Total Turn-Over of purchases including taxes, value of Branch Transfers, Consignment Transfers received andLabour/ job work charges

Less:-Turn-Over of Purchases covered under Schedule I,III, IV or V

Balance:-Turn-Over of Purchases considered under thisSchedule (a-b)

Less:-Value of Goods Return (inclusive of tax), includingreduction of purchase price on account of rate differenceand discount.

Less:-Inter-State Branch Transfers, ConsignmentTransfers receivedLess:-Within the State Branch Transfers, ConsignmentTransfers received where tax is to be paid by an Agent

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

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

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

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

Less:-Other allowabledeductions, if any (PleaseSpecify)

Balance: Within the State purchases of taxable goodsfrom registered dealers eligible for set-off [c]-[d+e+f+g+h+i+j+k+l+m+n]

Rate of Tax(%) Net Turn-Over of Purchases Eligible

for Set Off (Rs.)Tax Amount

(Rs.)Net Turn-Over

of PurchasesEligible for Set

Tax Amount(Rs.)

Purchase ValueRs.

Purchase ValueRs.

A B C D E F G

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

5758

59

60

61

62

63

64

65


26/179

Page 26 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

a) 0 0 0 0

b)

c

d) Total 0 0 0 013) Computation of Tax PayableSNO Particulars As per Return (Rs.) As per Audit (Rs.)

13A) Aggregate of credit available for the period covered under this form 704

a) Set-off available as per Box 12 (d) 0 0 b) Amount already paid (Details to entered in Annexure-(A)

c)

d)

e)

f)

g) Total Available Credit (a+b+c+d+e+f) 0 013B) Sales tax payable and adjustment of CST / ET payable against available credit

a) Sales Tax Payable as per Box 9 0 0 b)

c)

d)

e)

f) Interest Payable under Section 30 (2)g) Total Amount. 0 0

13C) Tax payable or Amount of Refund Available

a) Total Amount payable as per Box 13B(g) 0 0 b) Aggregate of Credit Available as per Box 13A(g) 0 0c) Total Amount Payable (a-b) 0 0d) Total Amount Refundable (b-a) 0 0

Within the State purchases of taxable goods fromregistered dealers eligible for set-off as per Box 11 above

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

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

C, D & E) the goodsLess: - Reduction in the amount of set off under anyother Sub-rule of 53

Excess Credit if any, as per Schedule I, III, IV, or V to beadjusted against the liability as per this Schedule

Adjustment of ET paid under Maharashtra Tax on Entryof Goods into Local Areas Act, 2002/ Motor VehicleEntry Tax Act, 1987

Amount Credited as per Refund adjustment order Detailsas per Annexure-(A)

Any other (PleaseSpecify)

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, III, IV or V

Adjustment on account of CST payable as per ScheduleVI for the period under Audit

Adjustment on account of ET payable under theMaharashtra Tax on Entry of Goods into Local AreasAct, 2002/Motor Vehicle Entry Tax Act, 1987

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

A B C D E F G

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

8788

89

90

91

92

93


27/179

Page 27 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

Difference

50

0

0

0

0

0

0

0

0

000

0

x Amount (Rs.)

0000000

chedule2

H

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


28/179

Page 28 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

Difference

0

0

0

0

00

00

0

0

0

0

0

0

0

x Amount (Rs.)

000000

Difference inTax Amount

(Rs.)

H

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

5758

59

60

61

62

63

64

65


29/179

Page 29 SCHEDULE 2

179 - 01/20/2010 - 23:05:31

0

0

0

0

0

Difference

00

0

0

0

0

0

00

0

0

0

00

0000

H

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

8788

89

90

91

92

93


30/179

AUDIT REPORT

PART-3

SCHEDULE-III Applicable

PART-A: - 1) Computation of Net Turnover of Sales liable to tax:Sr. No. Particulars Difference

1 2 3 4 5a) 0

b) 0

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0 0d) 0

e) 0 0 0

f) 0

g) 0

h) 0

i) 0 0 0

j) 0

k) 0

l) 0

m) 0

n) 0

o) Less:-Amount paid by way of price for sub-contract 0

p) Less:-Sales of tax-free goods specified in Schedule A 0

q) Less:- Labour/Job work charges 0r) 0

s) 0 0 0

PART-B :-2)Computation of Net Turnover of Sales liable to tax under Composition:

Sr. No. Particulars Difference(Rs.)

1 2 3 4 5

As per Return(Rs.)

As per Audit(Rs.)

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

Less: - Turn-Over of Sales (including taxes thereon) including inter-stateConsignments and Branch Transfers Covered under Schedule I, II, IV or V

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

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 [(c)-(d)]

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

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)

Less:-Turnover of sales (excluding taxes) relating to on-going leasingcontracts (Computation of turnover of sales liable to tax to be shown inPart D)Balance: - Net turnover of sales including, taxes, as well as turnover of nonsales transactions like Branch Transfers / Consignment Transfers and jobworks charges, etc [ (e) (f+g+h)]

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

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

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

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

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

Other allowable reductions / deductions,if any (Please specify)

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

As per Return(Rs.)

As per Audit(Rs.)

al idate Schedule

A B C D E F G I

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


31/179

A) 0 0 0

B) RETAILER a) Total Turnover of Sales 0

b) Less:-Turnover of sales of goods excluded from the Composition Scheme 0

c) Less:-Allowable deductions such as Goods Return etc. 0

d) 0 0 0

C) RESTAURANT , CLUB, CATERER ETC.a) Total turnover of sales 0D) BAKER a) Total turnover of sales 0E) SECOND HAND MOTOR VEHICLES DEALER a) Total turnover of sales 0 b) Less: Allowable reductions / deductions c) Balance: Net turnover of sales liable to tax under composition option (a b) 0 0 0

F) 0 0 0

PART-C3)

Particulars Difference(Rs.)

1 2 3 4 5a) 0 0 0

b) Less:-Turnover of sales exempted from tax 0

c) 0d) 0e) 0 0 0

PART-D4)

Particulars Difference(Rs.)

1 2 3 4 5a) 0 0 0

b) 0

c) Balance: Net turnover of sales liable to tax (a b) 0 0 05) Computation of tax payable under the MVAT Act

S.No Rate of Tax As per Returns As per Audit Difference

(%)

a) 12.50 0 0 0 b) 4.00 0 0 0c) 0 0 0d) 0 0 0e) 0 0 0

TOTAL 0 0 0 0 0Sno Particulars Difference(Rs.)

5A) Sales Tax collected in Excess of the Amount Tax payable 06) Computation of Purchases Eligible for Set-off

Turnover of sales (excluding taxes) under composition scheme(s) [Same as1(f)]

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

Total net turnover of sales liable to tax under composition option [2(B)(d)+2(C ) (a)+2(D)(a)+2(E)(c )]

Computation of net turnover of sales relating to on-going works contracts liable to tax under section 96(1)(g) the MVAT Act,2002: Reduction of set-off on corresponding purchases to be shown in Box 1 (g)

As per Return(Rs.)

As per Audit(Rs.)

Turnover of sales (excluding tax / composition) during the period [Same asBox 1(g)]

Less :-Deductions u/s 6 of the Earlier LawLess:- Deductions u/s 6(A) of the Earlier LawBalance: Net turnover of sales liable to tax / composition [(a)] [ (b+c+d)]

Computation of net turnover of sales relating to on-going leasing contracts liable to tax under Section 96(1) (f) of the MVATAct, 2002:

As per Return(Rs.)

As per Audit(Rs.)

Turnover of sales (excluding taxes) Relating to On-going Leasing Contract[same as Box 1(h)]

Less: Turnover of sales exempted from tax

Turnover of sales liable to

tax

Tax Amount(Rs.)


tax

Tax Amount(Rs.)

As per Return(Rs.)

As per Audit(Rs.)

A B C D E F G I

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


32/179

Sno Particulars Difference(Rs.)

1 2 3 4 5a) 0

b) 0

c) Balance:- Turn-Over of Purchases Considered under this Schedule (a-b) 0 0 0

d) 0

e) 0f) 0g) 0h) 0i) 0

j) 0

k) 0

l) 0

m) Less:- Within the State purchases of tax-free goods specified in Schedule A 0

n) 0

o) 0 0 0

7) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) aboveS.No Rate of Tax As per Returns As per Audit Difference

(%)

a) 12.50 0 b) 4.00 0c) 0d) 0e) 0

TOTAL 0 0 0 0 08) Computation of set-off claim

S.NO Particulars As per Returns As per Audit


a) 0 0 0 0 0

b) 0

0

c) 0

As per Return(Rs.)

As per Audit(Rs.)

Total Turn-Over of Purchases including taxes, value of Branch Transfers /consignment transfers received and Labour/ job work charges.

Less:- Turn-Over of Purchases Covered under Schedule I, II, IV or V

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

Less:- Imports (Direct imports)Less:- Imports (High seas purchases)Less:- Inter-State purchasesLess:- Inter-State Branch Transfers/ Consignment Transfers receivedLess:- Within the State Branch Transfers / Consignment Transfers receivedwhere tax is to be paid by an Agent

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

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

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

Less:- Other allowable deductions/reductions, if any. (Please Specify)

Balance: Within the State purchases of taxable goods from registereddealers eligible for set-off (c) (d+e+f+g+h+i+ j+k+l+m+n)

Net Turnover of Purchases

Eligible for Set Off (Rs.)

Tax Amount(Rs.)

Net Turnover of Purchases


Tax Amount(Rs.)

Difference in TaxAmount (Rs.)

Purchase ValueRs.

Purchase ValueRs.

Within the State purchases of taxablegoods from registered dealers eligible for set-off as per Box 7 above

Less: - Reduction in the amount of setoff u/r 53 (1) of the corresponding

purchase price of (Schedule B, C, D &E) the goods

Less: - Reduction in the amount of setoff u/r 53 (2) of the of the corresponding

purchase price of (Schedule B, C, D &E) the goods

Less: - Reduction in the amount of setoff under any other Sub-rule of rule 53

A B C D E F G I

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


33/179

d) Amount of Set-off available (a) (c+b) 0 0 0 0 0

9) Computation of Tax Payable

SNO Particulars Difference(Rs.)

1 2 3 4 59A) Aggregate of credit available

a) 0 0 0 b) 0c) 0

d) 0

e) 0

f) Any other (Please Specify) 0

g) Total Available Credit (a+b+c+d+e+f) 0 0 0B) Sales tax payable and adjustment of CST / ET payable against available credit1 2 3 4 5a) 0 0 0

b) 0

c) 0

d) 0

e) 0 0 0

f) Interest Payable under Section 30 (2) 0g) Total Amount.(a+b+c+d+e+f) 0 0 0

9C) Tax payable or Amount of Refund Availablea) Total Amount payable as per Box 9B(g) 0 0 0 b) 0 0 0c) Total Amount Payable (a-b) 0 0 0d) Total Amount Refundable (b-a) 0 0 0

As per Return(Rs.)

As per Audit(Rs.)

Set off available as per Box 8 (d)Amount already paid ( Details As Per ANNEXURE-A)Excess Credit if any, as per Schedule I, II, IV, or V to be adjusted against theliability as per this Schedule

Adjustment of ET paid under Maharashtra Tax on Entry of Goods into LocalAreas Act, 2002/ Motor Vehicle Entry Tax Act, 1987

Amount Credited as per Refund adjustment order ( Details As PerANNEXURE-A)

Sales Tax Payable as per Box 5Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, IV or V

Adjustment on account of CST payable as per Schedule VI for the periodunder Audit

Adjustment on account of ET payable under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable,if any (As per Box 5A)

Aggregate of Credit Available as per Box 9A(g)

A B C D E F G I

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


34/179

AUDIT REPORT

PART-3

SCHEDULE-IV Applicable

1) Eligibility Certificate (EC) No. Certificate of Entitlement (COE) Noa)

b)

c)

Please Select whichever is applicable2) Mode of incentive Exemption from tax

3) Type of Unit New Unit Expansion Unit4) Computation of Net Turnover of Sales liable to tax

Particulars As per Return As per Audit Difference1 2 3 4 5

a)

b)

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0

d)

e)

f)

g)

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

i)

j)

k) Less:-Job/Labour work charges

l)

m) 0 0

5) Computation of Sales tax payable under the MVAT ActI Turn-Over of Sales eligible for incentive (Deferment of Tax)

Sno Rate of Tax (%) As per Returns As per Audit

Deferment of taxpayable

Gross turnover of sales including, taxes as well as turnover of nonsales transactions like value of Branch Transfers, Consignmenttransfers and job work charges etc.

Less: - Turn-Over of Sales (including taxes thereon) includinginter-state Consignments and Branch Transfers Covered under Schedule I, II, III or V

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

Less:-Net Tax amount (Tax included in sales shown in (c) aboveless Tax included in (d) above)

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

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

Less:-Sales of taxable goods fully exempted u/s. 8(4) [other thansales under section 8 (1) and shown in Box 8(g)]

Less:-Sales of taxable goods fully exempted u/s. 8 [other thansales under section 8(1) and 8 (4) and shown in Box 4(g)]

Less:-Other allowablereductions/deductions, if any

Balance Net Turnover of Sales liable to tax [c] [d+e+f+g+h+i+j+k]

Difference i(

Validate Schedule4

A B C D E F G H I

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


35/179


1 2 3 4 5 6a) 12.50 0 0

b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-A 0 0 0 0II. Other Sales (Turn-Over of Sales Non-eligible for Incentives)Sno Rate of Tax (%) Turnover of Sales liable to tax (Rs.) Tax Amount (Rs.) Tax Amount (Rs.)

a) 12.50 0 0 b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-B 0 0 0 0III Total A+B 0 0 0 0

5A) Sales Tax collected in Excess of the Amount Tax payable As per Returns As per Audit Difference

6) Computation of Purchases Eligible for Set-off

Particulars As per Returns (Rs.) As per Audit(Rs.) Difference(Rs.)

1 2 3 4 5a)

b)

c) 0 0

d)


f) Less:-Imports (High seas purchases)

g) Less:-Inter-State purchases

h)

i)

j)

k)

l)

m)

Turnover of Salesliable to tax (Rs.)

Turnover of Sales liable to tax

(Rs.)


(Rs.)

Difference i(

SrNo

Total Turn-Over of Purchases including taxes, value of BranchTransfers / consignment transfers received and Labour/ job work charges.

Less:- Turn-Over of Purchases Covered under Schedule I, II, IIIor V

Balance:- Turn-Over of Purchases Considered under thisSchedule (a-b)

Less:-Value of Goods Return (inclusive of tax), includingreduction of purchase price on account of rate difference anddiscount.

Less:-Inter-State Branch Transfers/ Consignment Transfersreceived

Less:-Within the State Branch Transfers / Consignment Transfersreceived where tax is to be paid by an Agent

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

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

Less:-Within the State purchases of taxable goods which are fullyexempted from tax u/s 8 [other than 8(1)] and 41(4)

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

A B C D E F G H I

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


36/179

n)

o) 0 0

7) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 6(o) aboveRate of Tax As per Returns As per Audit


1 2 3 4 5 6a) 12.50

b) 4.00c)d)e)

TOTAL 0 0 0 08) Computation of Refund/Set-off claim.

Particulars As per Return As per Audit

Purchase Value Rs. Tax Amount Tax Amount

a) 0 0 0 0

b)

c)

d) Amount of Refund or Set-off available [(a) (c+b+D)] 0 0 0 0

e)

f) Amount of Set-off relating other purchases.

Computation of Tax PayableParticulars As per Audit (Rs.) Diff

1 2 3 49A) Aggregate of credit available for the period covered under this return.

a) 0 0

b) Amount already paid (Details to entered in Annexure-A)c)

d)

e)

f) Any other (Please Specify)

Less:-Other allowabledeductions /reductions, if any. (Please Specify)

Balance: Within the State purchases of taxable goods fromregistered dealers eligible for set-off (c) (d+e+f+g+h+i+j+k+l+m+n)

Sr.No.

Difference i(Net Turnover of Purchases Eligible

for Set Off (Rs.)Net Turnover of

PurchasesEligible for Set

Off (Rs.)

Sr.No.

Purchase ValueRs.

Within the State purchases of taxable goods from registereddealers eligible for set-off as per Box 7 above

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

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

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

Amount of Refund relating to Raw Materials for use inmanufacture of goods eligible for incentives

9)Sr.No.

As per Return(Rs.)

Refund or Set off available as per Box 8 (d)

Excess Credit if any, as per Schedule I, II, I II, or V to be adjusted against the liability as per this Schedule

Adjustment of ET paid under Maharashtra Tax on Entry of Goods into Local Areas Act,2002/ Motor Vehicle Entry Tax Act, 1987

Amount Credited as per Refund adjustment order (Details to be entered in Annexure-A)

A B C D E F G H I

67

68

69

70

71

72

73

74

75

76

77

7879

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98


37/179

g) Total Available Credit (a+b+c+d+e+f) 0 09B) Sales tax payable and adjustment of CST / ET payable against available credit

sr no Particulars As per Audit (Rs.) Diff

1 2 3 4a) Sales Tax Payable as per Box 5 (III) Less:- Sales Tax deferred as per Box-5I(g) 0 0

b)

c) Adjustment on account of CST payable as per Schedule VI for the period under Audit

d)

e) 0 0

f) Interest Payable under Section 30 (2)

g) Total Amount.(a+b+c+d+e+f) 0 09C) Tax payable or Amount of Refund Available

a) Total Amount payable as per Box 9B(g) 0 0 b) Aggregate of Credit Available as per Box 9A(g) 0 0

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

d) Total Amount Refundable (b-a) 0 0

10) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)

COE No. FROM TO LOCATION OF THE UNIT

0

10A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)

Rate of Tax As per Returns As per Audit

(%) CQB Amount (Rs.) CQB Amount (Rs.)

1 2 3 4 5 6a) 12.50 0 0

b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-A 0 0 0 0

10B) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(b)

Sno Rate of Tax (%) Turnover of Sales liable to tax (Rs.) Tax Amount (Rs.) Tax Amount (Rs.)

a) 0 0 b) 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-B 0 0 0 0

10C) TOTAL (A+B) 0 0 0 0

10D) Calculation of Deferment of Benefits Under-rule 81.

As per Return(Rs.)

Excess Credit as per this Schedule adjusted on account of M.VAT payable, if any, as per Schedule I, II, III or V

Adjustment on account of ET payable under the Maharashtra Tax on Entry of Goods intoLocal Areas Act, 2002/Motor Vehicle Entry Tax Act, 1987

Amount of Sales Tax Collected in Excess of the amount of Sales Tax payable, if any as per Box 5A

EligibilityPeriod

Sr.No.

Turnover of Sales of Goods eligiblefor exemption (Rs.)

Turnover of Sales EligibleGoods liable to


(Rs.)

A B C D E F G H I99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

121122

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139


38/179


Amount (Rs.) (Deferrable)

a)

b) Amount of CST payablec) 0 0 0 0

10E) Status of CQB u/r 78 / Tax deferment u/r 81Particulars As per Return As per Audit Diff

a) Sanctioned monetary ceiling

b)

c)

d) Less: Amount of Refund claimed as per Rule 79 (2)

e)

f) 0 0

11) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)

COE No. FROM TO LOCATION OF THE UNIT0

11A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)Rate of Tax As per Returns As per Audit


1 2 3 4 5 6

a) 12.50 0 0 b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-A 0 0 0 0


Sno Rate of Tax (%) Turnover of Sales liable to tax (Rs.) Tax Amount (Rs.) Tax Amount (Rs.)

a) 0 0 b) 0 0c) 0 0d) 0 0e) 0 0f) 0 0e) Sub-Total-B 0 0 0 0

TOTAL 0 0 0 0


Sr.No. Turnover of Sales of Eligible Goods

liable to Tax (Rs.)Amount (Rs.)(Deferrable)

Turnover of Sales of EligibleGoods liable to

Tax (Rs.)

Amount of MVAT payable

Total Amount of TaxDeferred

Sr.No.

Opening balance of the monitory ceiling at the beginning of the period for which theschedule is filed

Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 10 C or 10-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed.[( b) - (c+d+e)]

EligibilityPeriod

Sr.No.

Turnover of Sales Eligible Goodsliable to Tax (Rs.)

Turnover of Sales EligibleGoods liable toTax (Rs.)


(Rs.)

11C)

A B C D E F G H I

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


39/179


Amount (Rs.) (Deferrable)

a)

b) Amount of CST payablec) 0 0 0 0

11E) Status of CQB u/r 78 / Tax deferment u/r 81

Particulars As per Return As per Audit Diff


b)

c)


e)

f) 0 0

12) Details of benefits availed under the Package Scheme of Incentives (Details to be given separately for each EC)COE No. FROM TO LOCATION OF THE UNIT

0

12A) Calculation of Cumulative Quantum of Benefits (CQB) Under-rule 78(2)(a)



1 2 3 4 5 6

a) 12.50 0 0 b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-A 0 0 0 0



(%) CQB Amount (Rs.)

a) 12.50 0 0 b) 4.00 0 0c) 0 0d) 0 0e) 0 0f) 0 0g) Sub-Total-B 0 0 0 0

Sr.No. Turnover of Sales of Eligible Goods

liable to Tax (Rs.)Amount (Rs.)(Deferrable)

Turnover of Sales of EligibleGoods liable to

Tax (Rs.)



Sr.No.

Opening balance of the monitory ceiling at the beginning of the period for which theschedule is filed

Less: Amount of CQB / Tax deferment for the period of this schedule as per Box 11 C or 11-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed for TIS-99 under Luxury Tax Act, 1987 for this period.Closing balance of the monitory ceiling at the end of the period for which schedule isfiled. [( b) - (c+d+e)]

EligibilityPeriod

Sr.No.


Turnover of Sales EligibleGoods liable toTax Rs.

SrNo

Difference in(


Turnover of Sales Eligible

CQB Amount(Rs.)

A B C D E F G H I

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


40/179

12C) TOTAL (A+B) 0 0 0 0



1 2 3 4 5 6a)

b) Amount of CST payable

c) 0 0 0 0

12E) Status of CQB u/r 78 / Tax deferment u/r 81Particulars As per Return As per Audit Diff


b)

c)


e)

f) 0 0

Sr.No.

Difference in(Defe

Turnover of Sales of Eligible Goods

liable to Tax (Rs.)

Amount (Rs.)

(Deferrable)

Turnover of

Sales of EligibleGoods liable to

Amount (Rs.)

(Deferrable)



Sr.No.

Opening balance of the monitory ceiling at the beginning of the period for which thereturn is filed

Less: Amount of CQB / Tax deferment for the period of this return as per Box 12 C or 12-D (c), as the case may be

Less:-Benefit of Luxury Tax claimed under TIS under Luxury Tax Act, 1987 for this period.

Closing balance of the monitory ceiling at the end of the period for which return is filed.[( b) - (c+d+e)]

A B C D E F G H I

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

232


41/179

.

0

0

0

0

0

0

0

0

0

0

0

0

0

Tax Amounts.)

J

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


42/179

70000000

000

00000

0

0

0

0

0

0

0

0

0

0

0

0

0

0

Tax Amounts.)

J

30

31

32

33

34

35

36

37

38

39

40

41

42

43

4445

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66


43/179

0

0

70000

00

0

0

0

0

0

0

0

rence

5

0

00

0

0

0

Tax Amounts.)

Difference inTax Amount

J

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


44/179

0

rence

50

0

0

0

0

0

0

0

0

0

0

70000000

00000000

Difference inCQB Amount

(Rs.)

Difference inTax Amount(Rs.)

J99

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


45/179

0

00

rence

0

0

0

0

0

0

7

0000000

00000000

Difference inDeferrable Tax

Amount


(Rs.)

Difference inTax Amount(Rs.)

J

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


46/179

0

00

rence

0

0

0

0

0

0

7

00000

00

000000

0

Difference inDeferrable Tax

Amount


(Rs.)

CQB Amounts.)

J

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


47/179

0

70

0

0

rence

0

0

0

0

0

0

Amount (Rs.)rable)

J

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

232


48/179

AUDIT REPORT

PART-3

SCHEDULE-V Applicable

1 Computation of Net Turnover of Sales liable to taxSno Particulars

1 2 3 4a)

b)

c) Balance:- Turn-Over Considered under this Schedule (a-b) 0 0

d)

e)

f)

g)

h)

i)

j)

k)

l) Balance Net Turn-Over of sales liable to tax [c] [d+e+f+g+h+i+j+k] 0 02) Computation of tax payable under the MVAT Act

Sno Sch. Entry No. As Per Returns As Per Audit DifferenceTax Amount Tax Amount

a) 0 0

b) D5(a)(i) 0 0

c) D5(a)(i) 1.00 0 0d) D5(a)(ii) 0 0e) D5(a)(ii) 1.00 0 0f) D5(b) 0 0g) D5(b) 1.00 0 0h) D6 0 0i) D7 0 0

j) D8 0 0k) D9 0 0l) D10(a)(i) 0 0

m) D10(a)(i) 1.00 0 0n) D10(a)(ii) 0 0o) D10(a)(ii) 1.00 0 0

p) D10(b) 0 0q) D10(b) 1.00 0 0

A. Sub-total (a to q) 0 0 0 0r) C8 4.00 0 0s) C27 4.00 0 0t) C58 4.00 0 0

As per ReturnAmount (Rs.)

As per AuditAmount (Rs.)

Different

Gross Turnover of Sales including, taxes as well as turnover of non sales transactions likevalue of Branch Transfer, Consignment Transfers, job work charges etc

Less:- Turn-Over of Sales (including taxes thereon) including inter-state Consignmentsand Branch Transfers Covered under Schedule I, II, III, or IV

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

Less: -Net Tax amount (Tax included in sales shown in (c) above less Tax included in (d)above)

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

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

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

Less:- Sales of taxable goods fully exempted u/s. 8(1) [other than sales under section 8 (1)and shown in Box 1(g)] and 41 (4)

Less:- Job/Labour work charges

Less:- Other allowablereductions/ deductions, if any (Please specify)

Rate of Tax %or Rs. Turnover of

Sales liable toTax (Rs.) or

Quantity (Liter)

Turnover of Salesliable to Tax (Rs.)

or Quantity (Liter)

Sch .D Goods (Inter OilCo. sales of notifiedMotor Sprits)

Validate Schedu

A B C D E F G

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

181920

21

22

23

242526272829303132333435363738394041

42


49/179

B. Sub-total (r to t) 0 0 0 0

u) Others 0 0

v) Others 0 0C. Sub-total (u + v) 0 0 0 0TOTAL (A+B+C) 0 0 0 0

2A) As per Return Amount (Rs.) As per Audit Amount (Rs.) DifferenceAmount (Rs.)

3) Computation of Purchases Eligible for Set-off Sno Particulars As per Audit (Rs.) Difference (Rs

1 2 3 4a)

b)

c) 0 0

d)


f) Less:-Imports (High seas purchases)

g) Less:-Inter-State purchases

h)

i)

j)

k)

l)

m)

n)

o) 0 0

4) Tax rate wise break-up of Purchases from registered dealers eligible for set-off as per Box 7(o) aboveSno Rate of Tax (%) As per Returns As per Audit Difference

a) 12.50 b) 4.00c)d)e)

TOTAL 0 0 0 0

5) Computation of set-off claimed in this return

S No Particulars As per Return As per Audit Difference

Sales Tax collected inExcess of the AmountTax payable

As per Returns(Rs.)

Total turnover of Purchases including taxes, value of BranchTransfers / consignment transfers received and Labour/ job work charges.

Less:- Turn-Over of Purchases Covered under Schedule I, II, III, or IV

Balance:- Turn-Over of Purchases Considered under this Schedule(a-b)

Less:-Value of Goods Return (inclusive of tax), includingreduction of purchase price on account of rate difference anddiscount.

Less:-Inter-State Branch Transfers/ Consignment Transfersreceived

Less:-Within the State Branch Transfers / Consignment Transfersreceived where tax is to be paid by an Agent

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

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

Less:-Within the State purchases of taxable goods which are fullyexempted from tax u/s 8 [other than covered under section 8(1)]and 41(4)

Less:-Within the State purchases of tax-free goods spec ified inSchedule A

Less:-Other allowabledeductions /reductions, if any. (Please Specify)

Balance: Within the State purchases of taxable goods fromregistered dealers eligible for set-off

Net Turnoverof Purchases


Tax Amount(Rs.)

Net Turnover of Purchases Eligiblefor Set Off (Rs.)

Tax Amount(Rs.)

A B C D E F G H43

44

45

4647

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

717273747576

77

78


50/179


51/179

b) 0 0

c) Total Amount Payable (a-b) 0 0d) Total Amount Refundable (b-a) 0 0

Aggregate of Credit Available as per Box 6A(g)A B C D E F G

106

107

108


52/179

AUDIT REPORT

PART- 3SCHEDULE- VI Applicable

Computation of tax liability under CST Act. Particulars

1 2 3 41 Gross Turnover of Salesa) Less:-Turnover of Sales within the State

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)d) Less:-Turnover of Sales of Goods outside the Statee) Less:-Sales of the goods in the course of Export out of Indiaf) Less:-Sales of the goods in the course of Import into Indiag) Less:-Value of goods transferred u/s 6A(1) of C.S.T. Act 1957h)

2 0 0

a) Less:-Cost of freight , delivery or installation , if separately chargedb) Less:-Turnover of inter-State sales on which no tax is payablec) Less:-Turnover of inter-State sales u/s 6(2)d) Less:- Turnover of inter-State sales on which no tax is leviable under section 8(6)

3 Balance :-Total Taxable inter-state sales [2]-[a+b+c+d] 0 0 4 Less:-Deduction u/s 8A(1)(a)5 Net Taxable interstate sales (3-4) 0 0

6A A. Sales Taxable U/s. 8 (1) and section 8(1) read with 8(5)Rate of tax As per Returns As per Audit

Tax Amount ( Rs)

1 2 3 4 5 6 7a) 2.00 0 0

b) 3.00 0 0 c) 4.00 0 0 d) 0 0

TOTAL 0 0 0 0

6B Sales Taxable U/s. 8 (2)

Rate of tax As per Returns As per Audit Difference in Tax (Rs.)

1 2 3 4 5 6 7a) 12.50 0 0

b) 0 0 c) 0 0 d) 0 0 e) 0 0

TOTAL 0 0 0 0

6C Sales Taxable U/s. 8 (5)

Rate of tax As per Returns As per Audit Difference in Tax (Rs.)

1 2 3 4 5 6 7a) 0 0

b) 0 0 c) 0 0 d) 0 0

TOTAL 0 0 0 0

Sr.No.

As perReturns

(Rs.)

As per Audit(Rs.)

Differen(Rs.)

Less:- Turnover of sales of goods fully exempted from tax under section 8(2) -read withsection 8(4) of Mvat Act 2002

Balance :-Inter-State sales on which tax is leviable in Maharashtra State [1]-(a+b+c+d+e+f+g+h)]

Sr.No.

DiffereTax


tax (Rs.)

Tax Amount( Rs)

Turnover of salesliable to tax (Rs.)

Sr.No.


tax (Rs.)

Tax Amount( Rs)


Tax Amount( Rs)

Sr.No.


tax (Rs.)

Tax Amount( Rs)


Tax Amount( Rs)

al idate Sched

A B C D E F G H

1

2

3

45

6789

1011121314

15

16

171819

20

21222324

25

26

272829303132

33

34

35

3637

3839404142

43

44

45

464748495051


53/179

6D Amount of tax collected in Excess of Amount of Tax Payable

7 Computation of Central Sales Tax payable

Sno Particulars

1 2 3 4a) 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 incentives) if any

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

8 Aggregate of credit available1 2 3 4a) Excess MVAT refund to be adjusted against the CST liability.

b) Amount paid with returns and /or chalans (as per 11A) 0 0 c) 0 0

d) Any Other (Pl. Specify)

e) Total available credit (a+b+c+d) 0 0 9 Total Amount payable (7e-8e) 0 0

10 Total Amount of Refundable (8e-7e) 0 0

As perReturns

(Rs.)

As per Audit(Rs.)

Differe(Rs.)

As perReturns

(Rs.)

As per Audit(Rs.)

Differe(Rs.)

Amount Credited under Refund Adjustment Order (RAO No.------------)

A B C D E F G

52

53

54

55

5657

58

59606162

636465

66

67

686970


54/179

ANNEXURE-A

Enter value wise Top 98 Separately and put Total of Remaining in 99th rowSr. No. Period Date of filing Date of payment

From To

123456789

10111213141516171819202122

2324252627282930313233343536

37383940414243444546

Details of the Amount Paid along with returns and or Chalan corresponding toSchedule I/II/III/IV/V under MVAT Act, 2002.

OriginalReturn

Due Dateof

Payment

Type of return

(Original orRevised)

Amount of tax paid

Amount of interest on

delayedpayment

Amount of interest paid

alidate Annexure A


55/179

47484950515253

545556575859606162636465666768697071727374757677787980

81828384858687888990919293949596979899 Total of Remaining Payments

TOTAL 0 0 0

Details of RAOEnter value wise Top 14 Separately and put Total of Remaining in15th row


56/179

Sr. No. RAO No. Amount Adjusted (Rs.) Date of RAO

12345

6789

101112131415 Total of Remaining RAOs

TOTAL 0


57/179

ANNEXURE-BEnter Top 49 Separately and put Total of Remaining in 50th row

Sr. No. PeriodFrom To

123456789

10111213141516171819202122232425

262728293031323334353637383940414243444546474849

Details of the Amount Paid along with returns and or Chalancorresponding to Schedule VI ForCST Act,1956

OriginalReturn Due

Date of Payment

Type of return

(Originalor

Revised)

Date of filing

Amount of taxpaid

Date of payment

Amount of interest on

delayedpayment

Amount of interest paid

alidate Annexure


58/179

50 Total of remaining payments

TOTAL 0 0 0Details of RAO

Enter Value wise Top 14 Separately and put Total of Remaining in15th rowSr. No. RAO No. Amount Adjusted (Rs.) Date of RAO

1

23456789

101112131415 Total of Remaining RAOs

TOTAL 0


59/179

ANNEXURE CEnter value wise Top 99 Separately and put Total of Remaining in 100th row

Sr. No.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Details of Tax Deducted at Source (TDS) certificates received correspondingto item (vi) (c ) of Table No.-2 of Part-1.

Name of the employer

deducting the tax

Address of the employer

deducting the tax

TIN No. of the

employer, if any

Date of

Certificate.

Amount of TDS

as percertificate.

alidate Annexure


60/179

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44


61/179

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68


62/179


63/179


64/179

ANNEXURE-D

Enter value wise Top 499 Separately and put Total of Remaining in 500th rowSr. No. Name of the dealer TIN if any

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

Details of Tax Deducted at Source (TDS) certificates issued .

Turnover onwhich TDS made

Amount of taxto be

deducted. (Rs)

Amount of tax

deducted(Rs)

Interestpayable if

any

Amountpaid (Rs.)

alidate Annexure


65/179

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35


66/179

36

37

schedule 2 errors srno sheet name line

Documents