1[FORM N-18A - Department Of Sales Tax

1
[FORM N-18A
Return by a dealer under the Bombay Sales Tax Act, 1959
(See Rules 22, 23 and 30)
B.S T. R.C. No.
Designation of Officer & No.
Period
C.S.T R.C. No. Sec. 41 certificate No. from t o Main commodities
dealt in
Name and address of the dealer
Part I-Turnover of Sales and Purchases
(1) Total amount paid or payable to/ by
the dealer for all sales/purchase
made during the period.
Deduct:
(A) Value of goods returned under rule
4
(B) Cost of Insurance for transit or of
installation u/s. 2(28)/2(29).
(C) Sales/Purchase u/s. 3(1), 3(2) and
3(3).
(D) Sales/Purchase exempted u/s. 5
(E) Sales/Purchase u/s. 75.
(2) Net turnover of all Sales/Purchases
— Sales Rs. Purchase Rs.
Part II-Levy of Sales Tax-
— Sales Rs.
(3) Net turnover of sales of goods liable
to Sales Tax (item 2).
Deduct:
(A) Resales u/s. 7(1)(i), 7(1)(ii) and
7(1)(iii)
(B) Resales u/s. 8(i), 8(ii) and 8(iii)
(C) Sales/Resales u/s. 7(1)(iv), 8(iv)
and 8A(2)(a).
(D) Sales/Resales u/s. 7(2)
(E) Sales/Resales u/s. 8A(a) or
SA(2)(b)
(F) Sales wholly exempt u/s. 41.
(G) Sales on which tax has been paid
by Commission Agent.
1. ‘Form N-18-A’ was substituted by the B.S.T. (Sixth Amendment) Rules, 1995, dated
16-10-1995 w.e.f. 1-10-1995.

(4) Balance,-
(A) Liable to reduced rate of tax u/s. 41.
(B) Liable to reduced rate of tax u/s. 11.
(C) Liable to full rate of tax
PART III-Levy of Purchase Tax u/s. 13,
13AA, 13B, 14,15 and 41(2).
Purchase Rs.
(5 ) Net turnover of all purchases (item 2)
Deduct:
(A) Purchases of goods from registered
dealers,-
(i) under sections 8A, 11 and 12
(ii) under section 7 or 8
(B) Purchases of goods from unregistered
dealers for resale.
(C) Purchases u /s. 7(2) (not shown in B
above).
(D) Purchases under section 41
(6) Balance liable to Purchase Tax u/s/.
13
(7) Purchases of goods purchased against declarations
u/s. 8A, 11 and 12 liable to
Purchase Tax u/s. 14.
(8) Purchases liable to Purchase Tax u/s.
41(2).
(9) Purchases liable to Purchase Tax u/s.
15.
(10)Purchases liable to Purchase Tax u/s.
13AA.
(11)Purchases liable to Purchase Tax u/s.
13B.
(12)Total purchases liable to Purchase Tax
u/s. 13, 14, 15 and 41 (2) (items
6+7+8+9+10+11).
PART IV-Computation of taxes payable-
(13)Calculation of Sales Tax and Turnover
Tax.

(A)B-Schedule goods
Tax rate
Turnover
liable to
Sales Tax
Deduction
under Rule
46A
Balance turnover
liable to
Sales Tax
Sales Tax payable
at the rate specified
in Col. 1
(1)
(2)
(3)
(4)
(5)
Total
(B)C-Schedule goods
Tax rate
Turnover
liable to
Sales Tax
Deduction
under Rules
46A, 46B, 46C
Balance turnover
liable to
Sales Tax
Sales Tax payable
at the rate specified
in Col. 1
(1)
(2)
(3)
(4)
(5)
Total
(C)Turnover of sales liable to Turnover Tax
(i) Turnover of sales in column 5 of (b) above.
(ii) Turnover of sales u/s 8(iv) included in item 3(c).
(iii) Turnover of sales of C-Schedule goods wholly exempted from sales
tax [but not from whole of tax u/s 41 included in item 3(f)].
(iv) Turnover of sales of C-Schedule goods of nature (i), (ii) and (iii)
above, effected in the preceding periods of the year liable to
Turnover Tax, if any.
(v) Total turnover of sales liable to Turnover Tax [i.e.
(i)+(ii)+(iii)+(iv)].
(D) (i) Total of sales tax [i.e. total of column 6 of (a) and column 6 of (b)
above].
(ii) Turnover Tax payable at ____________________ person of turnover
of sales calculated in (c) above.
(iii) Total of sales tax and Turnover Tax [i.e.(i)+(ii) above].

(14)Calculation of Purchase Tax (item II)-
Tax rate
(1)
Turnover liable to
Purchase Tax
(item II)
(2)
Purchase Tax payable at the
rate specified in Col. 1
(3)
1
[PART IVA.Calculation of Resale Tax Payable-
14A. Total turnover of resale liable to resale tax under section 10.
14B. Total Resale tax payable under section ………………….;]
PART V-Calculation of taxes payable-
Rs.
(15)Total taxes payable as per items 13
and 14.
2
[(16)Add : (A) Amount of surcharge payable
under section 15-1-A.
(B) Amount of resale Tax payable
under section 10 as
per item 14B.]
(17)Total taxes payable as per items 15
and 16.
Deduct:
(A) Set-off under second proviso to section
14(1) and proviso to section
41(2).
(B) Set-off/Remission admissible under
Rule ______________________
(C) Set-off/Remission admissible under
Rule _______________________
(D) Set-off/Remission admissible under
Rule _______________________
Add: Interest chargeable under clause(a) o f
sub-section (3) of section 36.
(18)Total amount payable/refundable
Deduct:
(A) Amount credited under Refund Adjustment
Order No. _________ dated
__________________________
(B) Refund due as per previous return.
(C) Amount paid as per Statement.
1. The "Part IVA" was inserted by the B.S.T. (Third Amendment) Rules, 2001, dated
8-8-2001 w.e.f. 1st April, 2001.
2. The "Item 16" was substituted by the B.S.T. (Third Amendment) Rules, 2001, dated
8-8-2001 w.e.f. 1st April, 2001.

(19)Net amount payable _ _ _ _
(20)Net amount refundable _ _ _ _
(21) Calculations of deferment benefits
u/r 31B or u/r 31C.
(To be filled in by a dealer to whom
deferment benefits u/r 31B or u/r
31C have been granted)
(i) Name of the implementing agency,
which issued in the Eligibility Certificate
(ii) Eligibility Certificate No. and date
of its issue.
(iii)Certificate of Entitlement No. and
date of its issue.
(iv) Scheme __ __
(v) Period of validity of the Certificate
of Entitlement from ____________
to ____________________
(vi) Ceiling, if any, subject to which
the tax benefits are granted.
*(1) Deferment u/r. 31B-
(i) Total gross taxes payable under
1979, 1983, 1988 or 1993 Package
Scheme of Incentives.
(ii) Less:Set-off admissible.
(iii)Net taxes payable under l979,
1983, 1988 or 1993 Package
Scheme of Incentives.
(iv) C.S.T. payable on inter-State
sales.
(v) Total of taxes payable at (iii) and
(iv) above, which is eligible for
deferment.
*(2) Deferment u/r. 31C-
(i) Total gross taxes payable under
1979, 1983, 1988 or 1993 Package
Scheme of Incentives.
(ii) Less: Set-off admissible.
(iii)Net taxes payable under
1979,1983, 1988 or 1993 Package
Scheme of Incentives.
(iv) C.S.T. payable on inter-State
sales.
(v) Total of taxes payable at (iii) and
(iv) above, which is eligible for
deferment.
*SICOM/DCKL/WMDC/
VDCL/MDCL/DIC concerned
*1979/1983/1988/1993.
Rs.

(vi) Amount of tax out of (iii) and (iv)
above in respect of which the implementing
agency has issued
voucher No. _________ dated
___________ permitting the deferment
of Rs. ______________
(22) Status of tax deferment u/r 31B or
31C.
(a) opening balance of ceiling at the
beginning of the period for which
the return is filed.
(b) Less: Total tax deferred for the period
covered by this return i.e.
sub-item 1(v) or 2(v) of item 21.
(c) Closing balance of ceiling at the
end of the period for which return
is filed i.e. (a)-(b).
The above statement is true to the best of my knowledge and belief.
Date: __________________
Place: __________________
Submitted on: _________________
Signature & Designation: _____________
No. ______________
Acknowledgement
(To be detached and given to a dealer or his representative)
Received are return in Form N-18A for the period from _____________
to _______________ on ____________ in respect of M/s. ___________________
(Date of receipt)
(Name of the dealer)
holding Certificate of Registration bearing number _________ and serial
No. _______________ of the acknowledgement is _________________ as per
Return Receipt Register.
Date:
Signature & Stamp of Assessing Authority.
Place:

STATEMENT
Amount paid with Return-cum-Chalan in Form N-18 or in Chalan in Form N-25
Period
Serial Amount paid Amount paid Date of
No. From T o (in figures) (in words) Payment
1.
________________________________________________________________________
2.
________________________________________________________________________
3.
________________________________________________________________________
4.
________________________________________________________________________
5.
________________________________________________________________________
6.
________________________________________________________________________
7.
________________________________________________________________________
8.
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9.
________________________________________________________________________
10.
________________________________________________________________________
11.
________________________________________________________________________
12.
________________________________________________________________________
13.
________________________________________________________________________
14.
________________________________________________________________________
15.
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Total
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* Annex a separate page, if necessary.