Maharastra Value Added Tax Matters: Due Date for MVAT audit in form 704 for financial ...

Maharastra Value Added Tax Matters: Due Date for MVAT audit in form 704 for financial ...: "TRADE CIRCULARNo. VAT/ AMD-1009/IB/ADM-06 ,Dt : 28th January, 2010.Trade Cir. 5 T of 2010, Mumbai Sub: Extension of date for Submi..."

Filing of electronic returns

TRADE CIRCULAR To .......... .......... No.VAT-2008/H.Q.2/ADM-7/PSI-104/B-                                           Mumbai, Dt.18.11.2008 Trade Cir. No.40 T of  2008.             Sub:  Filing of electronic returns.             Ref: (1)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 14.03.2008                   (2)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 19.04.2008                   (3)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 30.08.2008                   (4)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 16.09.2008                   (5)  Trade Circular No.8T of 2008 dt. 19.03.2008.                   (6)  Trade Circular No. 16T of 2008 dt. 23.04.2008.                   (7) Trade Circular No.33 T of 2008, dt.30.09.2008.                   (8)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 18.09.2008.,, Gentlemen/Sir/Madam,  1.    As per Notification No. VAT/ ADM - 1007/ IB/ Adm-6, dated 18th September, 2008, it has been provided that in respect of the periods starting on or after 01.07.2008, the registered dealers holding valid Entitlement Certificates as on 30.09.2008 and who are covered by Package Schemes of Incentives, 1979, 1983, 1988, 1993 or Package Scheme of Incentives for Tourism, 1993 for 1999 shall make the payment of tax or interest if any and file Electronic Return as provided in the said sub rule (5) of the MVAT Act. The process of filing e-returns by such units  has already begun.  By this time most of the Units must have filed e-return.  However, to clarify the provision, this circular is issued. 2.  Thus, it has been made mandatory for all the dealers covered under the said Package Schemes of Incentives, to file Electronic Returns.  3.   All the dealers are requested to immediately get registered themselves for filing of the return. 4.  The deferment / exemption from tax will be admissible in respect of a particular period for which the holder of the Eligibility Certificate and Certificate of Entitlement has filed proper return as prescribed under the Act.  Now since submission of return electronically has been made mandatory in respect of dealer covered under the said Package Schemes of Incentives, it may please be noted that if a dealer fails to file such return electronically, then such dealer would not be entitled to such benefit for such period covered by the return.    All refund granting authorities are directed to take note of above instructions and refund to such dealers should not be granted unless returns for the said period are filed electronically. All the nodal officers and all the officers handling the Package Scheme of Incentives cases are hereby directed to get such dealers registered for filing of E-Return and monitor the progress thereof. 5. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification. 6. You are requested to bring the contents of this circular to the notice of the members of your association. Yours faithfully, (SANJAY BHATIA) Commissioner of Sales Tax, Maharashtra State, Mumbai.

Procedure for online submission of application [Statement of Requirement ] for the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and delivery at the place of business of the dealer.

TRADE CIRCULAR
Dated: 31.03.2009
No. VAT/U.O.R.No. 646/JC(Reg.)                   
 Trade Circular No.12 T of 2009
Sub.: Procedure for online submission of application [Statement of Requirement ] for the statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956 and delivery at  the place of business of the dealer.
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Extention of date for existing mannual system for accepting applications for declarations prior to 1/04/2008.

Ref.: 1. Trade Circular No.4T of 2006 dated 09/01/06.
               2. Trade Circular No.10T of 2006 dated 29/03/06.
               3. Trade Circular No.17 T of 2006 dated 28/06/06.
               4. Trade Circular No.1 T of 2008 dated 25/01/08.
               5. Trade Circular No.15 T of 2008 dated 19/04/08.
6. Trade Circular No.2 T of 2008 dated 23/01/09.
   Dear Sir/Madam,
The representation are received from the organisations for extention of time for applying for declarations prior to 31/03/08. The request has been considered and the date is extended as follows:-
Any application seeking declarations for the period prior to 01/04/2008 may be made as per the existing manual system (on CD) or available on new online system. However such application shall be made prior to 30/06/09. It may please be noted that the declarations prior to period 01.04.2008 will not be issued after 01/07/2009. 
This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for clarification.
You are requested to bring the contents of this circular to the notice of all the members of your association.
 Yours faithfully,

(SANJAY  BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai

Periodicity of return filing for the period 01.04.09 to 31.03.10

No. VAT/ JC MAHAVIKAS/

Trade Cir. No.26T of 2009 Dated: 1st October 2009

Sub: Periodicity of return filing for the period 01.04.09 to 31.03.10

Ref.:  List of dealers on the website www.mahavat.gov.in showing periodicity of return filing.

Gentlemen/ Sir/ Madam,

All the dealers are required to file returns due under the MVAT Act, 2002 and CST Act, 1956 as per the provisions of section 20 of the MVAT Act, 2002 and Section 9(2)(A) of the CST Act, 1956 read with Rule 17 and Rule 18 of the MVAT Rules 2005. The periodicity of the return filing as determined by the automated system has been put on the web site www.mahavat.gov.in. Rule 18 and Rule 17(5) provide for the returns to be filed by the dealers under the Package Scheme of Incentives and Rule 17(4) provides for the periodicity of the returns to be filed by the dealers other than the dealers under the Package Schemes of Incentives. The relevant  part of the Rule17 is reproduced for reference as under:

“17. Submission of returns.-

(4) Subject to the other provisions of this rule and of rule 18.—

(a)      (i) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;

(ii) every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.

Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State;

(b)     every registered dealer to whom clause (a) does not apply and,-
(1) whose tax liability during the previous year was rupees one lakh or less or, as the case may be, who had no entitlement for refund, or
(2) whose entitlement for refund during the previous year was ten lakhs or less, shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.

(c)      every registered dealer to whom clause (a) or (b) does not apply and,-

(i) whose tax liability during the previous year had exceeded rupees ten lakhs or

(ii) whose entitlement for refund during the previous year had exceeded one crore,

shall file a monthly return within twenty-one days from the end of the month to which the return relates.

(d)     any other registered dealer shall file a quarterly return within twenty one days from the end of the quarter to which the return relates.

Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.

Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.”

Thus the periodicity of filing of returns of a dealer depends upon tax liability or refund entitlement of the dealer during the previous year. Hence, while fixing the periodicity of the dealer for the period 2009/2010, the total taxes payable net of setoff and refund entitlement shown by the dealer during the year 01.04.2008 to 31.03.2009 as per the returns filed for the periods, as shown in Table below, have been considered.

Returns Periods considered for determination of Tax payable during 2008-2009.

Table - 1

	Form
Monthly	March 08, Ar 08, May 08, June 08, July 08, Sept 08, Oct 08, Nov 08, Dec 08, Jan 09 and Feb 09
Quaterly	Jan-Mar 08, Apr-Jun 08, July-Sept 08, Oct-Dec 08.
Six Monthly	Oct 2007-March 08, Apr-Sept 08

Some of the dealers have represented that the periodicity determined in their case is incorrect. In order to address such representation the dealers whose periodicity for the period Apr 2009 to March 2010 do not match with the system generated periodicity as displayed on the web www.mahavat.gov.in, are requested to approach the Joint Commissioner of Sales Tax, In charge of Return Branch pertaining to their location and establish their actual periodicity of filing of returns for the period 2009/2010 with documentary evidence.

The joint commissioner of Sales Tax In Charge of return Branch pertaining to a particular location have already been instructed to verify the correctness of dealer’s claim of periodicity in such cases and inform Joint Commissioner, Mahavikas on or before 1^st of every month in respect of eligible changes in periodicity of return filing for the period 01.04.2009 to 31.03.2010

This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,

(Sanjay Bhatia)

Commissioner of Sales Tax

Maharashtra State, Mumbai.