Eligibility criteria, conditions and procedure for application of administrative relief on account of the delay in obtaining the MVAT certificate of registration

Trade Cir. No. 36T of 2009 Dated:  24/12/2009

Gentlemen/Sir/ Madam,

The eligibility criteria, conditions and procedure for application of administrative relief on account of the delay in obtaining the certificate of registration have been laid down by the above referred Trade Circulars.

2. Para 2(c) of the Trade Circular 33T of 2007 dated 18^th April 2007 mentions certain conditions for dealers to become eligible for administrative relief. In condition (iii) of this para it was provided that-

‘iii) the dealer should also calculate the tax for the unregistered period (as if he is registered) and make payment of tax along-with interest before filing application for Administrative Relief.’

It is now decided that dealer should not only make the payment of tax and interest as mentioned above but should also file the return for the said unregistered period before filing application for administrative relief. Condition (iii) of para 2(c) of circular 33T of 2007 should now be read as-

“iii) the dealer should also calculate the tax for the unregistered period (as if he is registered) and make payment of tax along-with interest and file the return electronically for the said unregistered period before filing application for Administrative Relief.”‘

3. This condition would be applicable to all the pending applications for administrative relief as well as the fresh applications that will be made. In case of pending applications dealer should file returns in respect of the URD period for which he has made payments and submit copy of acknowledgment to the concerned authority.

4. 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.

5. 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

Related posts:

1. MVAT circular on Procedure for on line submission of application for obtaining registration under the MVAT Act, 2002
2. MVAT Trade Cir – 20T of 2009 – Grant of Administrative Relief to unregistered dealer
3. Revised Procedure for on line submission of application for obtaining registration under the MVAT Act, 2002
4. Grant of Administration Relief to unregistered dealers under MVAT Act
5. MVAT: Extension of due date for Submission of Audit Report for year 2007-08 with conditions