FORM 231 ERRORS

Sno
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Error Line No Error BOX No

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1
4
1
11
2
11
2
13
2
146
10(G)
147
10(G)
147
10(G)
145
10(G)
23
5
50
7
3,4
14,16
108

10B f1

Error Box Description

M V A T R C No In Box No 1
CST RC
Location
Email Id
Phone No Of Dealer
Name
Designation
Mobile No
place
Gross Recipts Including Sale Tax In Box 5(a)
Purchases
Revised
Late fee

ERRORS
Error Description
M V A T R C No Not Entered
Option should be selected
Location of Sales tax dept Not Entered
EMail address must be entered
Phone Number Must Be Entered
Name Enter The field
Designation Enter The field
Mobile Number Must Be Entered
Place Enter The field
Gross Recipts Including Sale Tax Not Entered In Box 5(a)
Total Turnover of Purchages Not Entered in Box 7(a)
Dealer selected Monthly revised return US20(4)(B)/(C) are not
allowed
Late fee should Multiple of 1000

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3

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FORM_231
Ver 1.8.3
Return-cum-chalan of tax payable by a dealer under M.V.A.T.Act, 2002 (See Rule 17, 18 and 45)

2. Personal
Information of
the Dealer

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10
11
13
14

24

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26

If Holding CST RC
Separate
Please Select
Return Code
Eligible For 704

Name of Premises/Building/Village
Area/ Locality
District
Pin code

E_mail id of Dealer

Whether First Return ? (In Case of

New Registration / New Package
scheme dealer)

Type of Return (Select appropriate)

Whether Last Return ? (In Case of

Cancellation of Registration Or For new
Package scheme dealers for end of non
package scheme period Or end of package
scheme period)

Periodicity of Return (Select

appropriate)

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23

Address Phone No Of Delar

3
Please
Select which
ever is
Applicable

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21
22

M.V.A.T.
R.C. No.
Name of Dealer
BLOCK NO/
FLAT
STREET/ ROAD
CITY
Location of Sales
Tax officer having
jurisdiction over
place of business

1
7

Period
Covered by Return

From

Date

Month

Year

Particulars
5
Computation of
Gross turnover of sales including, taxes as well as turnover of non
net turnover
sales transactions like value of branch/ consignment transfers , job
of sales liable to a) work charges etc
tax
Less:-Value ,inclusive of sales tax.,of Goods Returned including
reduction of sales price on account of rate difference and discount .
b)

Less:-Net Tax amount ( Tax included in sales shown in (a) above less
c) Tax included in(b) above)
Less:-Value of Branch Transfers / consignment transfers within the
d) State If Tax is Paid by an Agent

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Less:-Sales u/s 8(1) i.e Inter state sales including Central Sales
Tax,Sales in the course of Imports, Exports and value of Branch
Transfers / Consignment Transfers outside the State

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Turnover of export sales u/s 5(1)

and 5(3) of the CST Act 1956
included in Box (e)

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Turnover of sales in the course of

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

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f)

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Less:-Sales of taxable goods fully exempted u/s 41 and u/s. 8 other

g) than sales under section 8(1) & covered in Box 5(e)

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h) Less:-Labour Charges/Job work charges

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i)

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

Less:-Other allowable deductions, if any

To

Date Month Year

Amount ( Rs)

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j)

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a)
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b)
Computation of c)
Sales Tax
d)
payable
e)
under the M
f)
VAT Act

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

Rate of tax

Turnover of sales liable to tax (Rs.)

Total
0
Sales Tax collected in Excess of the Amount of Tax payable.

6A

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0

Tax Amount ( Rs)

0
0
0
0
0
0
0
0

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7 .Computation
of Purchases
Eligible for Setoff

Amount ( Rs)

Particulars
a) Total turnover of Purchases including taxes, value of Branch

Transfers/ Consignment Transfers received and Labour/ job work

charges
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)

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e) Less:-Inter-State purchases (Excluding purchases against certificate

in form 'H')
e1) Less: Purchases of taxble goods (either local or Interstate) against
certificate in Form'H'
f) Less:-Inter-State branch / consignment transfers received
g) Less:-Within the State Branch Transfers /Consignment Transfers
received where tax is to be paid by an Agent
h) Less:-Within the State purchases of taxable goods from unregistered dealers
i) Less:-Within the State Purchases of taxable goods from registered
dealers underthe
MVAT
2002 and
not which
eligibleare
forfully
set-off
Less:-Within
StateAct,
purchases
of which
taxableare
goods
j) exempted from tax u/s 41 and u/s 8 but not covered under section
8(1)

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k) Less:-Within the State purchases of tax-free goods specified in

Schedule "A"

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l) Less:-Other allowable deductions, if any

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m) Balance: Within the State purchases of taxable goods from

registered dealers eligible for set-off [a(b+c+d+e+e1+f+g+h+i+j+k+l) ]

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7A.
Computation of
Purchase Tax
payable on the
purchases
effected during
this period or
previous
periods

Rate of Tax

Turnover of Purchases liable to tax (Rs.)

Tax Amount ( Rs)

a)

b)

c)

d)

e)

0
Total

Net Turnover of purchases (Rs.)

Tax Amount ( Rs)

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75

8
Tax Rate wise
breakup of
within state
purchases from
registered and
unregistered
dealers eligible

Rate of tax

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80

8B
C
D
Tax Rate wise
breakup of
within state
purchases from
registered and
unregistered
dealers eligible
for set-off as per
box 7(m) and
7A

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a)
b)
c)
d)
e)

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Total

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9. Computation
of set-off
claimed in this
return

Particulars

Purchase Value(Rs.)

Tax Amount (Rs.)

Within the State purchases of taxable goods from

registered dealers eligible for set-off as per Box 8

a)

b) Less: Reduction in the amount of set_off u/r

53(1) of the corresponding purchase price of

(Sch C, D & E) goods

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Less: Reduction in the amount of set_off u/r

53(2) of the corresponding purchase price of
(Sch B) goods

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c) Less: Reduction in the amount of set-off under

any other sub rule of Rule 53 and/or rule 52B

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d) Add: Adjustment on account of set-off claimed

Short in earlier return

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e) Less: Adjustment on account of set-off claimed

Excess in earlier return

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

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10. Computation for Tax payable along with return

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Particulars
A. Aggregate of
credit available for a)
the period covered
b)
under this return

d)

e)

Adjustment of ET paid under Maharashtra Tax on Entry of

Goods into Local Areas Act 2002 /Maharashtra Tax on Entry
of Motor Vehicle Act into Local Areas Act 1987

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e1)

Amount of Tax collected at source u/s 31A

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f)

Refund adjustment order No. ( Details to be entered in Box 10

F)

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g)

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102 B Total tax payable a)

and adjustment of
CST/ET payable
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against available b)
credit

Excess credit brought forward from previous return

Amount already paid ( Details to be entered in Box 10 E)
Excess Credit if any , as per Form 234 , to be adjusted against
the liability as per Form 231

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c)

Set off available as per Box 9 (f)

Amount ( Rs)

Total available credit (a+b+c+d+e+e1+f)

Sales Tax payable as per box 6 + Purchase Tax payable as per
box 7A
Adjustment on account of MVAT payable, if any as per Return
Form 234 against the excess credit as per Form 231.

0
0

104

B Total tax payable

and adjustment of
CST/ET payable
Bagainst
C available
D E
credit

F
c)

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Adjustment on account of CST payable as per return for
this period

d)

Adjustment on account of ET payable under Maharashtra tax

on Entry of Goods into Local Areas Act, 2002 / /Maharashtra
Tax on Entry of Motor Vehicle Act into Local Areas Act1987

e)

Amount of Tax Collected in Excess of the amount of Sales Tax

payable if any ( as per Box 6A)

f)

Interest Payable

f1)

Late Fee Payable

g)

Balance: Excess credit =[10A(g)-(10B(a)+10B(b)+10B(c)+

10B(d)+ 10B(e)+ 10 B(f)+ 10 B(f1))]

h)

Balance Amount payable= [ 10B(a)+10B(b)+10B(c)+ 10B(d)

+10B(e)+10 B(f)+ 10 B(f1)-10A(g)]

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111 C Utilisation of
Excess Credit as per a)
box 10B(g)
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b)
114 D.
a)
Tax payable with
return-Cum-Chalan
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b)
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c)

Y Z AA AB AC

Excess credit carried forward to subsequent tax period

Excess credit claimed as refund in this return(Box10 B(g)- Box
10 C(a))

Total Amount payable as per Box 10B(h)

Amount paid as per revised return/fresh return ( Details to be
included in Box 10 E)
Amount paid as per Revised /Fresh return ( Details to be
entered in Box 10 E)

E. Details of Amount Paid along with this return and or Amount already Paid
Chalan CIN No

Amount (Rs)

TOTAL

Payment date

Name of the Bank

Branch Name

F. Details of RAO
RAO No

Amount Adjusted( Rs)

Date of RAO

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TOTAL
0
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144 G. The Statement contained in Box 1 to 10 are true and correct to the best of my knowledge and belief.
145 Date of Filing of Return
146 Name Of Authorised Person

Date

Month

Year

Place
Remarks

J K LN O

147 Designation

Y Z AA AB AC

Mobile No

148 E_mail_id
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Instructions For Submission Of Forms

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