Vat

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Dipak Sonawane (Querist)
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27 December 2012 which form for which purpose plese reply it thank you sir
231=dealer
232=composition scheme retailer & bakers & cateres
233=?
234=?
235=?
e return annetxures (for e-704 not eligible dealers)= ?
Form III-(B)= ?
FORM e-AnnextureJ1 = ?
FORM e-AnnextureJ2 = ?
Annexure for Developers =?

PLESE REPLY THIS QUERY
THANK YOU TO EXPERT

CA Manish

CA Manish (Expert)
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27 December 2012 Form No. 231 – For dealers, other than – Composition dealers Dealers executing works contract Dealers engaged in right to use any goods Dealers under Package scheme of incentive

Form No. 232 – Dealers opting for composition scheme excluding works contractors / dealers opting composition for part business

Form No. 233 – Dealers under composition for part business Works contractors Dealers engaged in activity of transfer of right to use goods

Form No. 234 – Dealers under Package Scheme of Incentive

Form No. 235 – Notified oil companies

Dipak Sonawane

Dipak Sonawane (Querist)
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28 December 2012 Thank You,
To CA Manish Sir,
Can you give some example dealer type which is under form No. 233

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 You're welcome! Here's clarification and an example for **Form No. 233**:

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### ✅ **Form No. 233 – Who should use it?**

Form 233 is used for **dealers registered under the VAT Composition Scheme** who are:

1. **Works contractors** (like civil contractors, electrical contractors, etc.)
2. **Dealers involved in the transfer of right to use goods** (i.e., leasing or renting out equipment, machinery, etc.)
3. **Dealers under composition for part of their business** (e.g., composition for restaurant services but normal VAT for trading activity)

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### 🧾 **Example of a Dealer using Form 233:**

> **M/s ABC Electricals**
> A registered dealer doing:
>
> * Electrical contracting under government tenders (works contract), and
> * Also running a small electrical goods shop.

They have opted for:

* **Composition scheme** for the **contracting** part, and
* **Regular VAT scheme** for the **trading** activity.

This dealer must file **Form 233**, as they:

* Have **part of business under composition**
* Are a **works contractor**.

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If you need clarification for **Form e-Annexture J1, J2, or Form III-B**, let me know and I’ll explain those too.

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