Mvat Notification

  • Apr
  • 06

MVAT- Relief to Developers and Assessment of refund claim in return

The taxation of Developer was subject matter of court proceedings. The Hon. Bombay High Court upheld the levy while disposing the writ petition No. 2022 of 2007. As a result of the judgment a large number registration application by the developers were expected.

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  • Mar
  • 13

Procedure for Combined new Registration under MVAT, CST and PT Act

The dealers/persons/employers, hereinafter referred to as the applicants, desirous of seeking registrations under the Maharashtra Value Added Tax Act (MVAT), Central Sales Tax Act (CST) and the Profession Tax Act (PT) need to make online applications under the relevant Act. These applications are required to be made separately.

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  • Mar
  • 04

Procedure for submission of returns under Profession Tax, Luxury Tax & Sugarcane Purchase Tax Act after making Payment through GRAS

The Sales Tax Department has made available the facility to make electronic payments through GRAS (Government Receipt Accounting System) from 18/09/2014. The circular as referred above was issued detailing the procedure to be followed while making payments through GRAS. This office has received queries regarding filing of returns in which taxes are paid through GRAS under the Acts referred as above. In view of the same, it is being clarified as under:

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  • Feb
  • 23

MVAT Notification under Sch. Entry D-5 and D-10

No. VAT. 1515/C.R. 3(A)/Taxation. 1. dated 23rd February 2015— In pursuance of the powers conferred by clause (a) of entry 5 of Schedule ‘ D’ Appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby notifies with effect from the 1st March 2015

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  • Jan
  • 14

MVAT: Due date for filing form e-704 has extended to 30.01.2015

Kindly note that the due date for filing form e-704 has been extended up to 30th January 2015 from 15th January 2015. Related Notification is as follows :-

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  • Jan
  • 07

MVAT- Revised instructions regarding stay in appeals

In the Trade Circular No. 15T of 2014 dated 6th August 2014 amendments to various Acts administered by the Sales Tax Department were explained. On page no. 11 and 12 of the said Trade Circular, in pare 5, amendments relating to section 26 of the Maharashtra Value Added Tax Act, 2002 were explained. It has been observed, in this regard, that certain appellants are delaying the submission of the declarations for the purpose of fixing part payment, resulting in delay in disposing the appeals.

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  • Dec
  • 29

MVAT: Physical Submission of Audit Report in Form 704 for FY 2013­-2014

he last date for submission of audit report u/s 61 of the MVAT Act 2002, for the period 2013-14 is 15th January 2015. After uploading their audit reports for the period 2013-14, the dealers shall submit the following documents:

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  • Nov
  • 29

CST return mandatory for interstate sales, branch transfer, export/import from 01.10.2014

Trade Circular No. 20T 2014 Dated 25/11/2014 A dealer, who is claiming deduction, u/s. 8(1) of the MVAT Act or deduction u/s 6A (branch transfers etc.) of the CST Act, in the MVAT return shall be required to file a return, under the CST Act. In other words, a dealer who is effecting the following types of transactions during a period shall be required to file CST return: (i) inter-State sales u/s. 3 of the CST Act, (ii) goods transferred u/s. 6A(1) of CST Act,

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  • Aug
  • 11

MVAT – Computerized Desk Audit (CDA)

Now the department has developed a system called as the Computerized Desk Audit i.e. CDA. This new utility envisages analysis of electronic data pertaining to e-Returns, audit reports in form e-704 and annexures thereof uploaded by all the tax payers.

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  • Aug
  • 07

Amendments to various Acts administered by Sales Tax Department

To give effect to the Budget proposals for the year 2014-15, a Bill (Legislative Assembly Bill No. XIX of 2014) to amend the various Acts, administered by the Sales Tax Department has been passed by the Legislature and has received assent of the Governor on 26th June 2014.

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