GENERAL INSTRUCTION FOR AUDIT REPORT

1 There are mandatory and optional fields in the Audit Report.

2 Mandatory fields (marked *) of the Audit Report are required to filled

compulsorily.

3 If information relating to any mandatory field is Nil, please fill 0 (zero) to

proceed.

4 In clause 18 of Part-I, please put Part of Schedule & Entry No. in the column
Entry No.

5 In Index Sr. No. 1, 2, 11(PART-XI ) & 12(PART-XII) are compulsory for all
dealers. In others, please select Yes / No to proceed.

6 Please fill relevant applicable fields mandatorily in the Parts of the Report chosen
with Yes in the Index.
 AUDIT REPORT
FORM 41-A
[See Rule 54(1)]
Audit Report under section 39(2) of the Madhya Pradesh Vat Act 2002

INDEX
1 PART-I GENERAL INFORMATION

2 PART-II FOR MANUFACTURING ACTIVITY ONLY

3 PART-III FOR TRADING / CONSIGNMENT SALE

PART-III B FOR BUILDERS

4 PART-IV- STATEMENT OF REVERSAL OF INPUT TAX REBATE

5 PART-V- STATEMENT OF TRANSFER OF RIGHT TO USE GOODS

6 PART-VI- VAT LIABILITY ON MISCELLANEOUS SALES

7 PART-VII- CONTRACTOR/SUB-CONTRACTOR- WORKS CONTRACTOR

8 PART-VIII- STATEMENT OF INPUT TAX REBATE

PART-VIII B- STATEMENT OF INPUT TAX REBATE, FOR BUILDERS

9 PART-IX STATEMENT OF TAX UNDER SECTION 9-C

PART-IX B STATEMENT OF TAX UNDER SECTION 9-C, FOR BUILDERS

10 PART-X BENEFITS AVAILED UNDER EXEMPTIONS/DEFFERMENT SCHEMES

11 PART-XI MISCELLANEOUS INFORMATIONS

PART-XI B MISCELLANEOUS INFORMATIONS, FOR BUILDERS

12 PART-XII COMPUTATION OF VAT/CST/ET

PART-XII B COMPUTATION OF VAT/ET, FOR BUILDERS

Note : When the user clicks the Index, the page should open according to the business activity of the
dealer.
APPLICABILITY
(Yes / No)
Yes

Yes

Yes

Yes
 FORM NO. 41-A
[See Rule 54(1)]
Audit Report under sub-section (2) of section 39 of the
Madhya Pradesh VAT Act, 2002

1 I/we have examined the books of accounts and / or records maintained by

M/s. ...................................... (Name and address ) holding TIN ................... in the state of
Madhya Pradesh, relating to purchase, sales and stocks in pursuance of provision of sub section
(2) of section 39 of the M.P. VAT Act, 2002 for the year/period ended on 31st March ...........
The above books of accounts and / or records are the responsibility of the dealer’s management.
Our responsibility is to express an opinion on these records based on our auditWe conducted our
audit in accordance with the auditing standards generally accepted in India as prescribed by the
Institute of Chartered Accountants of India. Those standards require that we plan and perform
the audit to obtain reasonable assurance whether the records are free of material
misstatement(s). An audit includes examining on a test basis, evidence supporting the amounts
and disclosure in the books of accounts and / or records. An audit also includes assessing the
accounting principles used and significant estimates made by the management, as well as
evaluating the overall presentation of books of accounts and / or records. We believe that our
audit provides a reasonable basis for our opinion

2 I/We report the following observations / comments /discrepancies / inconsistencies, if any :-

…………………………
3 We report that, subject to Para 2 above
a We have obtained all the information and explanations, which to the best of our knowledge and
belief, were necessary for the purpose of our audit,
b In our opinion, proper books of accounts and / or records have been kept by the dealer so for as
appears from our examination of the books of accounts and / or records,

c In my/our opinion the books of accounts and / or records relating to the Purchase, Sales and
Stocks have been maintained as per the Accounting Standards issued by the Institute of
Chartered Accountants of India, to the extent applicable.

3 The statement of particulars required to be furnished under sub section (2) of section 39 of
M.P.VAT Act, 2002 read with Rule 54(1) of the Madhya Pradesh VAT Rules, 2006, is annexed
herewith in Form-B

4 In our opinion and to the best of our information and according to the explanations given to us,
the particulars given in the said form- B are true and correct

for __________________ & CO.

Firm Registration No. : _______
Chartered Accountants
PAN
(CA. ______________________)
PLACE Membership Number : _______
Proprietor

DATED
 FORM - B
STATEMENT OF PARTICULARS
PART-I
GENERAL INFORMATION
*1 Name of the Dealer
*2 Address of the principal place of business (with Phone,
Fax, E-mail, etc.)
#3 Name and Address(es) (within the state of Madhya
Pradesh) of-
a Branch(es)
b Godown(s)
c Manufacturing unit(s)
#4 Name and Address(es) (outside the state of Madhya
Pradesh) of-
a Branch(es)
b Godown(s)
c Manufacturing unit(s)
*5 Taxpayer Identification No. (TIN)
6 Other identification(s)
*a Income Tax PAN
#b Central Excise Registration No.
#c Service Tax Registration No.
#d SSI No.
#e Importer Exporter Code No.
*7 Status of the Dealer (such as Proprietary / Partnership /
Company / Others -specify)
#8 Change in the constitution of business during the year (if
*9 any)
Indicate name and residential address of proprietor,
*10 partners, directors
Period under Auditand their share
(Financial of interest (as on the
year)
*11 last dateofofbusiness
Nature the financial year)
- Trader / Manufacturer / Importer /
#12 Exporter
Details of/ change
Works Contractor / Leasing
in the nature / Other
of business (specify)
during the

year (if any)

13 *a List of books of accounts maintained (in case
books of accounts maintained in computer system,
mention the books of accounts - generated by such
system)
*b List of books of accounts examined
14 *a Method of accounting
#b Whether there has been any change in the method
of accounting vis-a-vis the method employed in
the immediately preceding year.
15 *a Method of valuation of closing stock employed in
the previous year.
#b Whether there has been any change in the method
of valuation of Closing Stock vis-a-vis the method
employed in the immediately preceding year.
*16 Particulars of Bank Account(s)
a Name of Bank
b Branch
c Account No.
d Type of Account

PRE-FILL WITH TIN

UPLOAD WITH DIGITAL SIGNATURE OF BOTH AUDITORS & DEALER

* Mandatory
# If applicable/if any
 -B
PARTICULARS
T-I
ORMATION
*17 Account of Statutory Forms obtained fr
Name Opening Obtained
of the Balance during the
Form year
(In Nos.)
(1) (2) (3)
49
31
31-A

32
C
F
H
E1
E2
Other
*Give the book no. and serial no. of cancelled Fo

18 Details of the Goods dealth with

Name of goods

(1) Goods manufactured and sold

(2) Goods purchased and sold
(3) Goods excavated and sold

*19 Whether sales invoices are issued in acc

provisions of Madhya Pradesh Vat Act,
thereunder
 #20 Other information, if any (specify)

E OF BOTH AUDITORS & DEALER

atutory Forms obtained from the Department
Whether
Total Cancelled Closing
Amount as
(give Balance Forms used during the year
per column
detail)
No. Amount (8) included
in purchase)
(4) (5) (6) (7) (8) (9)
0 0
0 0
0 0

0 0
0 0
0 0
0 0
0 0
0 0
0 0
serial no. of cancelled Forms.

Goods dealth with

goods Schedule & Entry Rate of HSN Code
No. Tax (where applicable)
actured and sold
sed and sold
ted and sold

invoices are issued in accordance with the

Madhya Pradesh Vat Act, 2002 & Rules made
tion, if any (specify)
 PART-II
FOR MANUFACTURING ACTIVITY ONLY
A. Particulars of Stock
S. No. Particulars Opening Stock
(i) Stock other than finished goods
(ii) Goods return from Opening Stock (if any)
(iii) Net Amount of Stock (i)(3)-(ii)(3) 0

B. Particulars of Gross Purchase / Receipts of all goods other than finished goods and re
S.No. Particulars Purchase /Receipts

1 2 3
B-1 Purchase / receipts
(i) Tax free goods
(ii) Tax paid goods (goods specified in part III of
Schedule-II)
(iii) Tax paid goods on which tax has been paid on the
basis of weight, volume, measurement or unit
(iv) Schedule-II goods purchased from a registered dealer
opting for composition u/s 11
(v) Schedule-II goods purchased from unregistered dealers

(vi) Inter-State Purchase

(vii) Inter-State stock transfer / receipts
(viii) Import from outside the Country
(ix) Balance Schedule-II goods
(x) Others
(xi) Total [(i) to (x)] 0
B-2 Direct Expenses (specify each expense)
(i) Freight & Cartage
(ii) Custom duty, clearing and forwarding Expenses
(iii) Central Excise (if not included in purchase / receipts)

(iv) Commission on Purchase

 (v) Insurance
( vi) Local taxes
(vii) Others (specify)
(viii) Total (i) to (vii) 0
(ix) Manufacturing Expenses
(x) Total (viii) to (ix) 0
C. Total {A (iii)+B-1 (xi)(5)+B-2(x)(5)}
D. Cost of goods manufactured during the year [C(5) -
A(4)]

TRADING RESULTS OF MANUFACTURED GOODS

(In R
S. No. Particulars Opening Stock
1 2 3
E Stock of Finished goods (Manufactured)
(i) Sales return during the year
(ii) Net Amount of Stock [E(3) +E(i)(3)] 0
F Cost of goods manufactured (D(5)) 0
G Cost of goods meant for sale
[(E(ii)(3)+F(5)-E(4)]

S. No. Particulars Sales/Stock Transfer

1 2 3
H Gross Sale/stock transfer of finished goods, bye-
products waste products and return of sale / transfer of
such goods
I Deductions
(i) Sales of tax free goods
(ii) Sales u/s 36(1)(iv) to units located in Special
Economic Zone
 (iii) Value of goods on which tax is leviable on the basis of
weight, volume, measurement or unit
(iv) Amount of VAT included in G.T.O,
INTER STATE SALES
(v) Sales of tax free goods
(vi) Sales u/s 8(6) to units located in Special Economic
Zone against declaration Form "I"
(vii) Inter-State stock transfer supported by declaration
Form "F"
(viii) Sales at concessional rate against declaration Form
"C"
(ix) Sales at full rate
(x) Sales u/s 8(5) against declaration Form "C''
(xi) Sales against declaration Form "C" but Forms not
received
(xii) Sales u/s 8(5) against declaration form "C" but Forms
not received
(xiii) Sales u/s 8(6) to units located in Special Economic
Zone against declaration Form "I" but Forms not
received
(xiv) Direct Export / Deemed Export not supported by
necessary proof
(xv) Inter-state stock transfer not supported by declaration
Form "F"
EXPORT SALES
(xvi) Deemed export supported by Form H
(xvii) Direct Exports supported by necessary proof
(xviii) Total Deductions [(i) to (xvii) ] 0
J Taxable Turnover [H(5) - I(xviii)(5)]
K Gross Profit [H(5) - G(5)]

L Rate of Tax Computation of VAT

Taxable Turnover
J(5)
 Total 0

M Rate of Tax Computation of Purchase

Purchase Price

Total 0

N Computation of VAT by weight, volume, measurement or unit on certain goods

Description of goods Rate of Tax

SAND (Rs. 20 per CUBIC METER) 20

GITTI (Rs. 20 per CUBIC METER) 20
FLOORING STONE other than NEEMUCH 1
STONE(FINISHED) (Re. 1 per Sq. feet)
FLOORING STONE other than NEEMUCH 0.5
STONE(UNFINISHED) (Paise 50 per Sq. feet)
FLOORING STONE other than NEEMUCH 0.5
STONE(FINISHED) which is manufactured from
such unfinished flooring stone other than Neemuch
stone. (Paise 50 per Sq. feet)

NEEMUCH STONE(FINISHED) (Paise 50 per Sq. 0.5

feet)
NEEMUCH STONE(UNFINISHED)(Paise 25 per Sq. 0.25
feet)
 NEEMUCH STONE(FINISHED) which is 0.25
manufactured from such unfinished Neemuch stone.
(Paise 25 per Sq. feet)
TOTAL

O Computation of Central SalesTax

Rate of Tax Turnover as per [(viii)
to (xv)

Total 0

P. Computation of Entry Tax

(i) Total Purchase value of goods (including expenses) {B-1 (xi)(5)+B-2(viii)(5)}
(ii) Total Market value of goods acquired or obtained otherwise than by way of purchase
(iii) Total ( i+ii )

Q. Deduction
(i) Purchase/market value of local goods
(ii) Purchase /market value of goods specified in schedule I
(iii) Purchase/market value of goods exempted from entry tax under section 10
(iv) Purchase value of goods specified in schedule II, other than local goods purchased form a
dealer on which tax is paid or payable by the selling registered dealer
(v) Purchase /market value of goods specified in schedule II. other than local goods and the go
purchased from a registered dealer on which entry tax is paid or payable by the selling regi
dealer, which after entry into a local area
(a) are sold outside the State
(b) are sold in the course of inter-State trade or commerce
(c ) are sold in the course of export out of territory of India
(vi) Purchase /market value of goods specified in schedule-III entered for resale
(vii) Purchase /market value of goods specified In schedule-III entered for consumption or use b
disposed of in any other manner
 (viii) Purchase / market value of goods on which tax is payable under section 4-A
(ix) any other deduction (specify details)
(x) Total (i to ix)
Taxable quantum on which entry tax is payable u/s 3 (1) {P (iii) - Q (x))

R Breakup of taxable quantum and entry tax payable

S. No. Description of goods/code Taxable quantum

Total 0

S Entry tax payable u/s 4-A

(i) purchase /market value of goods on which tax is payable under sub-section( 1)
(ii) ** Purchase value, if goods on which tax is payable under proviso to sub-section (1)
(iii) Total (i+ii)
** Rate of tax for this taxable quantum shall be the difference of rate notified under section 4-A and
under section 3 at the time of purchase.

T Composition money payable by manufacturer opting for composition under section 7

(i) Gross turnover of local goods
(ii) Deduct-
(a)     Sales outside the state
(b)     Sales in the course of interstate trade or commerce
(c)     Sales in the course of export out of territory of India
Total (i+ii)
(iii) Sales within Madhya Pradesh (i-ii)
(iv) Sales likely a have taken place In the same local area in respect of which goods are local g
(v) Sale price of local goods in respect of which composition money is payable (iii-iv)
(vi) Composition money payable

U. Set off
Purchase value of goods on which tax is paid at full rate Rate at which tax is
paid
(1) (2)
 Closing Stock

nished goods and return of such goods.

Returned- Net
Purchase /Receipts
4 5 (3 - 4)
0
0
0

0
0
0
0
0
0 0
0
0
0
0

0
 0
0
0
0 0
0
0 0
0
0

RED GOODS
(In Rs.)
Closing Stock Amount
4 5

0
0
0

Return of Net (3)- (4)

Sales/Stock
Transfer
4 5
0

0
0
 0

0
0

0
0
0

0
0
0 0
0
0

mputation of VAT Remark

VAT
 0
0
0
0
0
0
0

tation of Purchase Tax Remark

Purchase Tax
0
0
0
0
0

certain goods
Quantity/ volume/ Turnover goods Tax
measurement/ Unit
0
0
0

0
 0

alesTax
Central Sales Tax Remark

0
0
0
0

Tax
viii)(5)} 0
ay of purchase
0

n 10
s purchased form a registered

cal goods and the goods

le by the selling registered

esale
consumption or use but
n 4-A

0
Q (x)) 0

Rate of tax Amount of tax

0
0
0
0

ction( 1)
ub-section (1)
0
der section 4-A and the rate at which tax is paid

ion under section 7-A

0
0
ch goods are local goods
yable (iii-iv) 0

Rate at which tax is Difference of rate Amount of

payable claimed as setoff setoff
(3) (4) (5)
 0 0
0
0
Total 0
 PART-III
FOR TRADING / CONSIGNMENT SALE ONLY
(1) (2) (3)
S. No. Particulars Opening Stock

A. Stock
(i) Goods return from Opening Stock (if any)
(ii) Net Amount of Stock [A(3) - A(i)(3)] 0

S.No. Particulars Purchase / Receipts

(1) (2) (3)

B Gross Purchase / Receipts of all goods and return
of such goods.
Purchase within the State :-
(i) Tax free goods
(ii) Tax paid goods (goods specified in part III of
Schedule-II)
(iii) Tax paid goods on which tax has been paid on the
basis of weight, volume, measurement or unit
(iv) Schedule-II goods purchase from a registered dealer
opting for composition u/s 11
(v) Schedule-II goods from unregistered dealers
(vi) Schedule-II goods other than (ii), (iii), (iv) and (v)
(vii) Purchase inter-State
(viii) Inter-State stock transfer/receipts
(ix) Import - from outside the Country
(x) Others
(xi) Total [i to x] 0
C Direct expenses (specify each expense)
(i) Freight & Cartage
(ii) Custom duty, clearing and forwarding expenses
(iii) Central Excise (if not included in purchase / receipts)

(iv) Commission on purchase

 (v) Insurance
(vi) Local taxes
(vii) Others (specify)
(viii) Total (i) to (vii) 0
D Total {A(ii)(3)+B(xi)(5)+C(viii)( 5)}
E Cost of goods meant for sale [D(5) - A(4)]

S. No. Particulars Sales/Stock Transfer

1 2 3
F Gross sale / stock transfer of all goods and sale
transfer return of such goods
G Less Deductions
(i) Sales of tax free goods
(ii) Sales of tax paid goods
(iii) Value of goods on which tax is Leviable on the basis
of weight, volume, measurement or unit
(iv) Sales u/s 36(1)(iv) to units located in Special
Economic Zone
(v) Amount of VAT included in G.T.O.
(vi) Any other deduction (specify details)
INTER STATE SALES
(vii) Sales of tax free goods
(viii) Subsequent Sales u/s 3(1 )(b) supported by necessary
declaration / certificate
(ix) Inter-State stock transfer supported by declaration
form "F"
(x) Sales u/s 8(6) to units located in Special Economic
Zone against declaration Form "I"
(xi) Sales of tax paid goods ( goods specified in Part III of
Schedule II of the Vat Act) against C-form
(xii) Sales at concessional rate against declaration Form
"C"
(xiii) Sales at full rate
(xiv) Sales u/s 8(5) against declaration Form "C"
 (xv) Sales against declaration Form "C" but Forms not
received
(xvi) Subsequent Sales u/s 3(1 )(b) not supported by
necessary declaration / certificate
(xvii) Sales u/s 8(5) against declaration form "C" but
declaration form not received
(xviii) Sales u/s 8(6) to units located in Special Economic
Zone against declaration Form "I" but declaration
Forms not received
(xix) Direct Export/ Deemed Export not supported by
necessary proof
(xx) Inter-state stock transfer not supported by declaration
form "F
EXPORT SALES
(xxi) Deemed export supported by Form H
(xxii) Direct Exports outside the country supported by
necessary proof
(xxiii) Total Deduction [(i) to (xxii)] 0
H Taxable Turnover [F(5) - G (xxiii)(5)]
I Gross Profit [F(5)-E(5)]

J Computation of VAT
Rate of Tax Taxable Turnover
[H(5)]

Total 0

K Computation of Purchase Tax

Rate of Tax Purchase Price
 Total 0

L Computation of VAT by weight. volume, measurement or unit on certain goods

Description of goods Rate of Tax

SAND (Rs. 20 per CUBIC METER) 20

GITTI (Rs. 20 per CUBIC METER) 20
FLOORING STONE other than NEEMUCH 1
STONE(FINISHED) (Re. 1 per Sq. feet)
FLOORING STONE other than NEEMUCH 0.5
STONE(UNFINISHED) (Paise 50 per Sq. feet)
FLOORING STONE other than NEEMUCH 0.5
STONE(FINISHED) which is manufactured from
such unfinished flooring stone other than Neemuch
stone. (Paise 50 per Sq. feet)

NEEMUCH STONE(FINISHED) (Paise 50 per Sq. 0.5

feet)
NEEMUCH STONE(UNFINISHED)(Paise 25 per Sq. 0.25
feet)
NEEMUCH STONE(FINISHED) which is 0.25
manufactured from such unfinished Neemuch stone.
(Paise 25 per Sq. feet)
TOTAL

M Computation of Central Sales Tax

Rate of Tax Turnover as per
G(xii} to G(xx)

Total 0
 N. Computation of Entry Tax
(i) Total Purchase value of goods (including expenses)
(ii) Total Market value of goods acquired or obtained otherwise than by way of purchase
(iii) Total ( i+ii )

O. Deduction
(i) Purchase/market value of local goods
(ii) Purchase /market value of goods specified in schedule I
(iii) Purchase/market value of goods exempted from entry tax under section 10
(iv) Purchase value of goods specified in schedule II, other than local goods purchased form a
dealer on which tax is paid or payable by the selling registered dealer
(v) Purchase /market value of goods specified in schedule II. other than local goods and the go
purchased from a registered dealer on which entry tax is paid or payable by the selling regi
dealer, which after entry into a local area--
(a) are sold outside the State
(b) are sold in the course of inter-State trade or commerce
(c ) are sold in the course of export out of territory of India
(vi) Purchase /market value of goods specified in schedule-III entered for resale
(vii) Purchase /market value of goods specified In schedule-III entered for consumption or use b
disposed of in any other manner
(viii) any other deduction (specify details)
(ix) Total (i to viii)
P Taxable quantum on which entry tax is payable [N (iii)(3) - O(ix)(3)]

Q Breakup of taxable quantum and entry tax payable u/s 3(1)

S. No. Description of goods/code Taxable quantum

Total 0
LY
(4)
Closing Stock

Purchase / Receipts Net

returned
(4) (5) = (3) - (4)
0

0
0

0
0
0
0
0
0
0 0

0
0
0

0
 0
0
0
0 0
0
0

Sales/Stock Net (3)- (4)

Transfer Return

4 5
0

0
0
0

0
0

0
0

0
0
 0

0
0

0 0
0
0

T
Tax Remark

0
0
0
0
0

se Tax
Purchase Tax Remark
0
 0
0

certain goods
Quantity/ volume/ Turnover of goods Tax
measurement/ Unit
0
0
0

ales Tax
Central Sales Tax Remark

0
0
0
0
 Tax
0
ay of purchase
0

n 10
s purchased form a registered

cal goods and the goods

le by the selling registered

esale
consumption or use but

0
3)] 0

Rate of tax Amount of tax

0
0
0
0
 PART-III
FOR BUILDERS ONLY
S. No. Particulars
(1) (2)
Tax payable under section 9-B
A. Capital Value of Building sold or leased
B. Less : Deductions
(i) Value of land assigned to the building or part of a
building, sold or leased (rule 9-A)
(ii) Purchase Value of Goods , on which tax has been paid
at the time of purchase, but no input tax rebate is
admissible ( proviso to Section 9-B(5))
C. Taxable Value (A-B)
D. Rate of tax
E. Tax payable

S. No. Particulars Purchase / Receipts

(1) (2) (3)

F. Gross Purchase / Receipts of all goods and return
of such goods.
Purchase within the State :-
(i) Tax free goods
(ii) Tax paid goods (goods specified in part III of
Schedule-II)
(iii) Tax paid goods on which tax has been paid on the
basis of weight, volume, measurement or unit
(iv) Schedule-II goods purchase from a registered dealer
opting for composition u/s 11
(v) Schedule-II goods from unregistered dealers
(vi) Schedule-II goods other than (ii), (iii), (iv) and (v)
(vii) Purchase inter-State
(viii) Inter-State stock transfer/receipts
(ix) Import - from outside the Country
(x) Others
(xi) Total [i to x] 0
 G. Direct expenses (specify each expenses)
(i) Freight & Cartage
(ii) Custom duty, clearing and forwarding expenses
(iii) Central Excise (if not included in purchase / receipts)

(iv) Commission on purchase

(v) Insurance
(vi) Local taxes
(vii) Others (specify)
(viii) Total (i) to (vii) 0
H. Total {F(xi)(5)+G(viii)( 5)}

I. Computation of Entry Tax

(i) Total Purchase value of goods (including expenses) {H(5)}
(ii) Total Market value of goods acquired or obtained otherwise than by way of purchase
(iii) Total ( i+ii )

J. Deductions-
(i) Purchase/market value of local goods
(ii) Purchase /market value of goods specified in schedule I
(iii) Purchase/market value of goods exempted from entry tax under section 10
(iv) Purchase value of goods specified in schedule II, other than local goods purchased form a
dealer on which tax is paid or payable by the selling registered dealer
(v) Purchase /market value of goods specified in schedule-III entered for resale
(vi) Purchase /market value of goods specified In schedule-III entered for consumption or use b
disposed of in any other manner
(vii) any other deduction (specify details)
(viii) Total (i to vii)
K. Taxable quantum on which entry tax is payable {I(iii)(3) - J(viii)(3))

L. Breakup of taxable quantum and entry tax payable u/s 3(2)

S. No. Description of goods/code Taxable quantum

Total 0
 Amount in Rs.
(3)

0
5%
0

Purchaes / Receipts Net (3)- (4)

returned

(4) (5)
0

0
0

0
0
0
0
0
0
0 0
 0
0
0

0
0
0
0
0 0
0

Tax
0
ay of purchase
0

n 10
s purchased form a registered

esale
consumption or use but

0
)) 0

Rate of tax Amount of tax

0
0
0
0
 PART-IV
STATEMENT OF REVERSAL OF INPUT TAX REBATE
S. No. Name of goods *Total value of otherwise
disposal of goods

TOTAL 0

*The value of goods disposed of otherwise than by way of sale within the State of Madhya
 -IV
L OF INPUT TAX REBATE
Corresponding Rate Amount of reversal of
purchase price ITR claimed

0 0

sale within the State of Madhya Pradesh or in the course of inter-State trade or commerce or in the course of e
merce or in the course of export out of the territory of India to be shoown.
 PART-V
STATEMENT OF TRANSFER OF RIGHT TO USE GOODS
S. No. Description of goods Receipts of lease rentals

TOTAL 0
T TO USE GOODS
Rate of Tax Tax
0
0
0
0
 PART-VI
VAT LIABILITY ON MISCELLANEOUS SALES
S. No. Name of goods Date of purhcase Purchae Value
(i) Plant & Machinery
(ii) Motor Vehicle
(iii) DEPB
(iv) Others
TOTAL 0
 RT-VI
MISCELLANEOUS SALES
Sales Value Rate of Tax Tax Remarks
0
0
0
0
0 0
 PART-VII
Contractor/Sub-contractor-Works Contract
S. No. Particulars Opening Stock
(1) (2) (3)
A. Stock
(i) Goods returned from Opening Stock (If any)
(ii) Net amount of Stock [A (3)-A (i)(3)] 0

S. No. Particular Purchase / Receipts

(1) (2) (3)

B. Gross Purchase / Receipts of all goods and return
of such goods.
Purchases :-
(i) Tax free goods
(ii) Tax paid goods (goods specified in part III of
Schedule-II)
(iii) Tax paid goods on which tax has been paid on the
basis of weight, volume, measurement or unit
(iv) Schedule-II goods from a registered dealer opting for
composition u/s 11 or unregistered dealers
(v) Schedule-II goods other than (ii), (iii) and (iv) Inter-
State
(vi) Inter-State
(vii) Inter-State stock transfer/receipts
(viii) Import from outside the Country
(ix) Others
(x) Total (i) to (ix) 0
C. Direct expenses (specify each expenses)
(i) Freight & cartage
(ii) Custom duty, clearing and forwarding expenses
(iii) Central Excise (if not included in purchase I receipts)

(iv) Commission on purchase

(v) Insurance
 (vi) Local axes
(vii) Others (specify)
(viii) Total (i) to (vii) 0
D. Total {A(ii)(3)+B(x)(5)+C(viii)(5)}
E. Cost of goods used in or for works contractor
[D(5)-A(4)]

S.No. Particulars
(1) (2)
F GROSS SALE / DISPATCHES
I Total Number of Works Contracts executed in part or full during the year
II Total receipts up to the year.
III Total receipts during the year.
IV Total amount on which contractor or sub-contractor is not liable to pay tax in accordance w
provision of sec 7(1)(b)
V Total amount for which composition u/s 11 A has been opted.
VI Total (IV+V)
VII Balance (III-VI)
VIII Expenses incurred for the execution of the works contracts (other than expenses forming p
sale price)
(a) labour charges for execution of works contract,
(b) amount paid to sub-contractor for labour and services,
(c ) charges for planning, designing and architect's fees.
(d) charges for obtaining on hire or otherwise machinery and tools used in the execution of the
(e) contract.
cost of consumables such as water, electricity, fuel etc. used in the execution of the work c
(f) property inestablishment
cost of the which is no transferred in the course
of the contractor whichofis execution
relatable toofsupply
works of
contract,
labour and servic
(g) other similar expenses relatable to supply of labour and service
(h) tax paid good on which tax has been paid on the basis of weight, volume, measurement or
(i) supplies in the course of inter-state trade or commerce
(j) profit earned by the contractor to the extent it is relatable to supply of labour and service (G
(k) Calculation).
Any other deduction (specify)
IX Total (a) to (k)
X Value of goods on which tax is leviable on the basis of weight, volume, measurement or un
XI Taxable Turnover {VII-(IX+X)}
 XII Computation of VAT
Rate of Tax Taxable turnover

XIII TOTAL 0
XIV Computation of VAT by weight, volume. measurement or unit on certain goods
Description of goods Rate of Tax

XV Amount of tax : deducted at source (Certificate enclosed)

G. Statement of Works Contract(s) for which composition has been opted

G-1. Details of Works Contract(s) under Composition:
Description of the works contract Duration of contract

G-2. Calculation of lump sum amount by way of composition amount

I. Total payments received up to the year.
II. Total payments received during the year
III. Calculation of lump sum amount by way of composition
Rate of composition
IV TOTAL
V Whether all returns have been filed within time

H. Computation of Entry Tax

(i) Total Purchase value of goods (including expenses) {B(x)(5)+C(viii)(5)}
(ii) Total Market value of goods acquired or obtained otherwise than by way of purchase
(iii) Total (i)+(ii)

I. Deductions-
(i) Purchase / market value of local goods
(ii) Purchase Imarket value of goods specified in schedule I
(iii) Purchase/market value of goods exempted from entry tax under section 10
(iv) Purchase value of goods specified in schedule II, other than local goods, purchased from a
(v) dealer
Purchaseon /market
which entry
valuetax
ofisgoods
paid or payableinby
specified the selling
schedule registered
II. other dealergoods and the go
than local
(vi) purchased from avalue
Purchase/market registered dealer
of goods onon which
which taxentry tax is paid
is payable underorsection
payable by the selling regi
4-A
(vii) dealer,
any otherwhich have been
deduction supplied
(specify in the course of execution of a works contract in respect
details)
permission to pay a lump sum by way of composition u/s 11-A of the NlP Vat Act, 2002 h
(viii) Total (i) to (vii)
granted.
Taxable quantum on which entry tax is payable u/s 3 (1) {H{iii)(3) - l(viii)(3))

J. Breakup of taxable quantum and entry tax payable

S No. Description of goods/code Taxable quantum

Total 0

K. Entry tax payable u/s 4-A

(i)        purchase/market value of goods on which tax is payable under sub-section (1)
**(ii) purchase value of goods on which tax is payable under proviso to sub-section (1)
(iii)    Total (i+ii)
**Rate of tax for this taxable quantum shall be the difference of rate notified under section 4-A and
paid under section 3 at the time of purchase.
 Closing Stock
(4)

Purchase/ Receipts Net (3-4)

returned
(4) (5)

0
0
0

0
0
0
0 0

0
0
0

0
0
 0
0
0 0
0
0

Amount Rs.
(3)

ear

y tax in accordance with the

0
0
expenses forming part of the

the execution of the works

cution of the work contract the
contract,
of labour and services

me, measurement or unit

abour and service (Give

0
e, measurement or unit
0
 Tax
0
0
0
0
certain goods
Quantity/volume Turnover of goods Tax

0
0
0
Total 0 0

Composition order Rate of Contract

No. and date composition Amount

Receipts Composition
Amount
0
0
 0 0

5)} 0
ay of purchase
0

n 10
s, purchased from a registered
ealer
cal goods and the goods
le by the selling registered
4-A
contract in respect of which
NlP Vat Act, 2002 has been
0
- l(viii)(3)) 0

Rate of tax Amount of tax

0
0
0
0 0

tion (1)
section (1)
0
der section 4-A and the rate at which tax is
 PART-VIII
STATEMENT OF INPUT TAX REBATE
S. Name of the goods Total Purchase Purchase Net Purchase
No. Amount return (3-4)

0
0
0
0
0
0
0

* Give reason for reduced rate.

PART-VIII -B
STATEMENT OF INPUT TAX REBATE (FOR BUILDER ONLY)
S. Name of the goods Total Purchase Purchase Net Purchase
No. Amount return (3-4)

0
0
0
0
0
0
0
* Give reason for reduced rate.
TAX REBATE
Rate of Amount of ITR claimed
Tax At full rate At reduced Total
rate (full
rate - 4%)*

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
TOTAL 0 0 0

B
E (FOR BUILDER ONLY)
Rate of Amount of ITR claimed
Tax At full rate At reduced Total
rate (full
rate - 4%)*

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
TOTAL 0 0 0
 PART-VIII B
FOR BUILDERS
STATEMENT OF INPUT TAX REBATE
S. Name of the goods Total Purchase Purchase Net Purchase
No. Amount return (3-4)

0
0
0
0
0
0
0

* Give reason for reduced rate.

RS
TAX REBATE
Rate of Amount of ITR claimed
Tax At full rate At reduced Total
rate (full
rate - 4%)*

0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
TOTAL 0 0 0
 PART -IX
A. Amount payable under Section 9-C.
(a) ) Tax payable under sub-section (1) of Section 9-C
1. Freight
2. Freight relating to rebate notionally admissible u/s 9-C (4)(d)
3. Taxable freight (1-2)
4. Tax payable @ ……………….
(b) Amount payable under clause (e) of sub-section (4) of Section 9-C.
1. Amount deducted u/s 9-C (4)(a)
2. Amount equal to rebate notionally admissible u/s 9-C(4)(d)
3. Amount payable (1-2)
(c) Total amount payable ((a)+(b))
B. Amount payable under sub-section (5) of Section 26-A.
1. Amount deducted u/s 26-A(1)
2. Amount equal to rebate notionally admissible u/s 26-A (7)
3. Amount payable (1-2)
C Total amount payable (A+B)
0

0
0

0
0
 PART -IX B
FOR BUILDERS
A. Amount payable under Section 9-C.
(a) Tax payable under sub-section (1) of Section 9-C
1. Freight
2. Freight relating to rebate notionally admissible u/s 9-C (4)(d)
3. Taxable freight (1-2)
4. Tax payable @ ……………….
(b) Amount payable under clause (e) of sub-section (4) of Section 9-C.
1. Amount deducted u/s 9-C (4)(a)
2. Amount equal to rebate notionally admissible u/s 9-C(4)(d)
3. Amount payable (1-2)
(c) Total amount payable ((a)+(b))
0

0
0
 PART - X
1. BENEFITS AVAILED UNDER EXEMPTION I DEFERMENT SCHEMES:-
A. Benefits availed under Exemption / Deferment Schemes :-
1 Name of the Scheme
2 Eligibility Certificates Number and Date
3 Validity of the Eligibility Certificate
4 Total Eligibility Amount as per Certificate
5 Total of Cumulative Quantum of Tax benefit availed Up to the
end of preceding year
6 Benefits availed during the current year
7 Total of Cumulative Quantum of Tax benefit availed up to the end
of the current year (5+6)
8 Balance of Eligible Amount at the end of the current year (4-7)

B. DETAILS OF DEFERRED TAX

Assess Year in which deferred tax due for payment
ment
Year

Total
ENT SCHEMES:-
-

From to

Deferred tax Deferred tax Deferred tax deposited Balance

amount amount due amount due
for payment for payment
Related to Amount at the end of
the year the year

0
0
0
0
0
0 0 0 0
 PART -XI
Miscellaneous
Specify reasons for differences in taxableInformation:
sales / purchases, tax liability and input tax
#(a) rebate as per books and as disclosed in return(s), if any.

#(b) Whether there is delay in payment of tax? if yes, please give particulars:
S. No. Period Due Date Date of Amount Delay
payment

Total 0

#(c) Whether there is delay in filing of returns, if yes, give particulars:

S. No. Period of Return Due Date Date of filing Delay

*(d)
((Dealer Details of sales
wise safes within the State exceeding rupees 25,000/- in the year of goods specified in
Schedule II))
S. No. Name of Dealer TIN Total sales net
of VAT

*(e) wise
(Dealer Details of purchases
purchases within the State exceeding rupees 25000/- in the year of Goods specified
in Schedule II))
S. No. Name of Dealer TIN Total Purchase
net of VAT

Summary of Sales to industrial units located in Special Economic Zone in Madhya

#(f) Pradesh
S. No. Name and Address of the Purchaser TIN Declaration
Form No. (if
any)

TOTAL

(g) Summary of direct Export

S. No. Name and Address of the Purchaser Bill of lading
No. and date

TOTAL

#(h) Summary of Sales in the course of Export against Form H :

S. No. Name and Address of the Purchaser TIN "H" Form No.

TOTAL
Summary of inter-state sales liable to tax under Section 8(1) of the Central Sales Tax
(i) Act, 1956 against Form 'C':
S. No. Name and Address of the Purchaser TIN "C" Form No.
 TOTAL
Summary of inter -state sales claimed as exempt under section 6(2) of the Central Sales
#(j) Tax Act, 1956 supported with declarations / certificate:
(A) SALES:
S. No. Name and Address of the Purchaser TIN "C" Form No.

TOTAL

(B) PURCHASES:
S. No. Name and Address of the Seller TIN Certificate
'E1/'E2' No.

TOTAL
Summary of inter-state Branch transfers/consignment sales supported with declaration In
#( k) Form 'F':
S. No. Name and Address of the Consignee TIN "F" Form No.

TOTAL
Summary of inter-state sales claimed as exempt u/s 8(5) of the Central Sales Tax Act
#(l) 1956 supported with declaration Form 'C' .
S. No. Name and Address of the Purchaser TIN "C" Form No.

TOTAL
 Summary of inter-state sales claimed as exempt u/s 8(6) of the Central Sales Tax Act,
#(m) 1956 supported by Form-I :
S. No. Name and Address of the Purchaser TIN "I" Form No.

TOTAL
# In (f) to (m) details of declarations and certificates being submitted along with the audit report,
are to be furnished.
iability and input tax

Yes / No
Interest
Payable
0
0
0
0
0

Reasons if any

r of goods specified in

Amount of
VAT

year of Goods specified

 Amount of
VAT

ic Zone in Madhya

Amount of
Declaration
Form

Amount

Amount of "H"
Form

0
he Central Sales Tax

Amount of "C"
Form
 0
(2) of the Central Sales

Amount of "C"
Form

Amount of
'E1/'E2' Form

0
ported with declaration In

Amount of "F"
Form

0
Central Sales Tax Act

Amount of "C"
Form

0
Central Sales Tax Act,

Amount of "I"
Form

ng with the audit report, 0

 PART -XI B
FOR BUILDERS
Miscellaneous
Specify reasons for differences in taxableInformation:
sales / purchases, tax liability and input tax
#(a) rebate as per books and as disclosed in return(s), if any.

#(b) Whether there is delay in payment of tax? if yes, please give particulars:
S. No. Period Due Date Date of Amount Delay
payment

Total 0

#(c) Whether there is delay in filing of returns, if yes, give particulars:

S. No. Period of Return Due Date Date of Filling Delay

*(e) wise
(Dealer Details of purchases
purchases within the State exceeding rupees 25000/- in the year of Goods specified
in Schedule II))
S. No. Name of Dealer TIN Total Purchase
net of VAT
iability and input tax

Yes / No
Interest
Payable
0
0
0
0
0

Yes/No
Reasons if any

year of Goods specified

Amount of
VAT
 PART - XII
COMPUTATION OF VAT
S. No. Particulars
(1) (2)
A TOTAL LIABILITIES
1.     MANUFACTURER
  
(i)      VAT
  
(ii)     VAT by weight, volume, measurement or unit
 (iii)    Purchase Tax
 2.     TRADER
  
(i)      VAT
  
(ii)     VAT by weight, volume, measurement or unit
 (iii) 
  Purchase Tax
 2 BUILDERS
(i)    VAT
  
3  Reversal of Input Tax Rebate
4 Tax on transfer of Right to Use Goods
5 VAT on Miscellaneous Sales
6 Works Contractor
(i) VAT
(ii)   VAT by weight, volume, measurement or unit
 (iii) 
  Lump sum payable for composition
 7 Tax/amount payable u/s. 9-B, 9-C and/or 26-A
8 Total Liabilities (1 to 7)
B. Interest & Penalties
1.     Interest u/s 18
    
2.     Penalty u/s 18
    
3.     Total (1+2)
C.      TAX CREDITS
1 Excess Input Tax Rebate carried forward from previous year, if any
2 Input Tax Rebate
(i)    Rebate adjustment against CST
    
(ii)   Rebate adjustment against VAT
  
 3 VAT paid
4 Tax deducted at source
5 Other Credits (specify)
6 Total Tax Credits (1 to 5)
D. VAT payable / refundable / carried to next year
[(A(8)(3) + B(3)(3) - C(6)(3)]

COMPUTATION OF CST
S. No. Particulars
(1) (2)
E. Total CST payable
F. Interest & Penalties
1 Interest uls 18
2 Penalty u/s 18
3 Total [1 + 2]
G. Total [E + F(3)]
H. Input Tax Rebate adjustment in CST (C(2)(i)]
I. CST deposited
J. Total (H + I)
K. Balance CST payable / refundable (G - J)
L. DETAILS OF REFUNDS RECEIVED

S. No. Particulars
1.        
2.        
3.         Unadjusted excess tax
4.         Credit brought forward

COMPUTATION OF ENTRY TAX

S. No. Particulars
A TOTAL L1ABI ITIES
1 MANUFACTURER
(i) Entry tax payable u/s 3 (1)
 (ii) Entry tax payable u/s 4-A
(iii) Composition money payable under section 7-A
2 TRADER
(i) Entry tax payable u/s 3 (1)
2 BUILDERS
(i) Entry tax payable u/s 3 (2)
3 Works Contractor
(i) Entry tax payable u/s 3 (1)
(ii) Entry tax payable u/s 4-A
4 Total Tax Liability (1 to 3)
B. Interest & Penalties
1 Interest u/s 18
2 Penalty u/s 18
3 Total (1+2)
C. TAX CREDITS
1 Entry tax paid
2 Set-off
3 Other Credits (specify)
4 Total Tax Credits (1 to 3)
D. Entry tax payable / refundable [(A(4)(3) + B(3)(3) - C(4)(3)]

For ________________________
Chartered Accountants

Name

Place Proprietor / Partner

Date Membership No.
Amount
(3)

0
0
0

0
0
0

0
0
0
0

0
0
0
0
0

0
 0
0

Amount Rs.
(3)
0

0
0
0

0
0

Amount Due Refund Balance

received outstanding0
0
0
0

Amount Rs.

0
0

0
0
 PART - XII B
FOR BUILDERS
COMPUTATION OF VAT
S. No. Particulars
(1) (2)
A BUILDERS
(i)    VAT u/s 9-B
  
(ii)  Amount payable u/s 9-C
(iii) Total Liabilities (i + ii)
B Interest & Penalties
1.     Interest u/s 18
    
2.     Penalty u/s 18
    
3.     Total (1+2)
C     TAX CREDITS
1 Excess Input Tax Rebate carried forward from previous year, if any
2 Input Tax Rebate
3 VAT paid
4 Other Credits (specify)
5 Total Tax Credits (1 to 4)
D VAT payable / refundable / carried to next year
[(A(iii)(3) + B(3)(3) - C(5)(3)]

E DETAILS OF REFUNDS RECEIVED

S. No. Particulars
1.        
2.        
3.         Unadjusted excess tax
4.         Credit brought forward

COMPUTATION OF ENTRY TAX

S. No. Particulars
A BUILDERS
 (i) Entry tax payable u/s 3 (2)
B. Interest & Penalties
1 Interest u/s 18
2 Penalty u/s 18
3 Total (1+2)
C. TAX CREDITS
1 Entry tax paid
2 Other Credits (specify)
3 Total Tax Credits (1 to 2)
D. Entry tax payable / refundable [(A(i)(3) + B(3)(3) - C(3)(3)]

For ________________________
Chartered Accountants

Name

Place Proprietor / Partner

Date Membership No.
 Amount
(3)

0
0
0

0
0

Amount Due Refund Balance

received outstanding0
0
0
0

Amount Rs.
0

0
0
 DECLARATION
I………………….(Name of the authorized signatory) in my capacity as ……………………
(designation) of ………………………………………………… ………………………….
(Name & Address of the dealer) do hereby declare that the particulars given above are true and
correct to the best of my/our knowledge, information and belief and all information furnished
hereinabove is in accordance with our books of accounts and the returns submitted as per
appendix-I.

Place :
Date :
DECLARATION
ized signatory) in my capacity as ……………………
………………………… ………………………….
eby declare that the particulars given above are true and
e, information and belief and all information furnished
books of accounts and the returns submitted as per

For
Firm Registration No. : ____
Chartered Accountants

(CA. )
Membership No. : ______
Proprietor