Vat Audit Query

[Saurabh Singh]

Dear Team

one of my client is registered under Maharashtra VAT  and he is civil contractor he had provided some service out of maharashtra also without taking vat no. of particular state , he has paid tax on such sale as urd delar to that particular state.

my question is now i am doing his vat audit in maharashtra so how i show serveices which he has provided out of state ..in form 704 and in his return ..

 

[Dharmnath Avhad]

dear Saurabh

YOU HAVE NOT MENTIONED

1) how you could pay tax as  URD in other state. You mean paid trough T D S  trough you vendor ? 

2) whether you have transfered any material from maharashrtra ,to other state .

If yes, you have to pay tax to maharashtra state to the extend of material transfered from maharashtra

3) if no material is transfered from maharashtra and all material is purchased in other state, there is no prescribed colomn to mention other state turnover.

regards 

D B Avhad

[Saurabh Singh]

Dear Avhad

Thanks for ur reply .. as u have said

1. They r deducting TDS on VAt  at the rate of 4% .. now i want to ask can we take input of the same while paying vat liability in the state in which i have done my registration

2. As u have asked about transfer of material than we have not trf. any material we have purchased all material local only

3. I just want to confirm one thing that there is no need to show sales in our mvat audit report and we do not have to pay tax on the same ..

kindly confirm the same ...

 

 

 

AI Summary

Civil Contractor's Out-of-State Services Under Maharashtra VAT: Reporting Requirements and Tax Implications Examined A client registered under Maharashtra VAT, working as a civil contractor, provided services outside Maharashtra without obtaining a VAT number for those states. The client paid tax as an unregistered dealer (URD) in those states. During a VAT audit in Maharashtra, questions arose about reporting these out-of-state services in Form 704 and the return. A respondent inquired about tax payment methods, material transfer between states, and the impact on Maharashtra's tax obligations. The client confirmed no material transfer occurred and sought clarification on whether these sales need to be reported in the Maharashtra VAT audit report.