Query

The VAT Payable on sale effected in the state of Goa has to Pay to Goa Government and not for Maharashtra Government. The VAT paid to Maharashtra Government is an excess Tax paid. Now you can't file revised return becuase 6 months over and I think you filed now E501 and E704. What you can do at the time of assessment you try to convince the Assessing officer (CTO) about the fact and ask for refund  or Carry Forward. ( Maharashtra Less than 1 lac rupees you can opt for carry forward).  But chances are remote. Now you can keep the excess paid Tax as an advance Tax (Advance VAT) and show in the books under Current Asset until assessment is over or you can charge it off P/L account.