legal interpretation

Trade circular No. 4T of 2010 on Filing of Audit Report in Form-704 for the periods 2005-06, 2006-07 and 2007-08

As per Section 61 of MVAT Act, 2002 it is mandatory for all eligible dealers to get their books of accounts audited. As per trade circular No. 27 T of 2009 Dated 01.10.2009, any dealer who files Audit Report in Form 704 on or after 1" Oct.2009 for any period shall file the same electronically in the new Form-704.
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Eligibility criteria, conditions and procedure for application of administrative relief on account of the delay in obtaining the MVAT certificate of registration

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 acknowledgement to the concerned authority.
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Relaxation of the due date for the uploading of e-returns for the period ending September 2009

After the introduction of the e returns, the dealers were required to make the payment of tax within the prescribed date, but were permitted to upload the e returns within 10 days from the due date prescribed in the said Rule 17 (Please refer Trade Circular No 16T of 2008) Thus the dealers, who paid the tax within the due date and upload the e return within the aforesaid period shall not be treated as late filers.
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Extension of date for existing manual system for accepting applications for declarations prior to 1/04/2008

No. VAT/U.O.R.No. 88/JC(Reg.) Mumbai – Trade Circular No. 23 T of 2009   , Dated : Date: 17.08.2009 Sub.: Procedure for on line 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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Trade Cir-11T of 2009 – Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005

TRADE CIRCULAR Mumbai, Dt.25.03.2009,     No.LTR-2009/ 1/Adm-29/ B-139  ,         Trade Cir. No. 11 T of 2009 Sub: Luxury Tax on luxuries provided in hotels from 1st May 2004 to 30th April 2005. Ref: 1) Notification No.LTA-1090/ 179/ Taxation-2 dated 21st January, 1992. 2) Notification No.LTA-1090/ CR-47/ Taxation-2 dated 18th November, [...]
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