MVAT Notification for mandatory filling of e-returns for all periods from April-2005

COMMISSIONER OF SALES TAX,
MAHARASHTRA STATE.
Vikrikar Bhavan, Mazgaon, Mumbai-400 010
Dated: the 4th March, 2009.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX RULES, 2005.

No. VAT/AMD-1007/ IB/Adm-6. – In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 and rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State hereby provides with effect form the 1^st March, 2009 that,-

The registered dealers who are,-

(a) required to file returns as provided under rule 17 or, as the case may be, rule 18, but have not filed returns before 1^st March 2009 in respect of any of the periods starting on or after 1^st April, 2005 and ending on or before 30^th September, 2008, or,

(b) required to file a fresh return as provided under clause (b) of sub-section (1) of section 20, but have not filed a fresh return before 1^st March 2009 in respect of any of the periods starting on or after 1^st April, 2005, or

(c) as the case may be, intend to file revised returns in respect of any of the periods starting on or after 1^st April, 2005 as provided under sub-section (4) of section 20, but have not filed the revised returns before 1^st March 2009

shall file electronic returns and make payment of tax or interest, if any, as provided in the said sub-rule (5).

Sanjay Bhatia

Commissioner of Sales Tax,

Maharashtra State , Mumbai