Mvat Notification

  • Jul
  • 17

Procedure for e-payment of Maharashtra Tax on Entry of Goods & relevant provisions

Sales Tax Department of Government of Maharashtra has made available the facility to accept the payments under the Profession Tax, Luxury Tax and Sugarcane Purchase Tax Acts through GRAS vide Trade Circular referred as 1 above. Now the facility to accept payments under The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 through the GRAS Portal has been made available from 01/07/2015.

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  • Jul
  • 17

VAT can be levied even on multiple transfer of right to use goods of intangible nature

HC held that even when there is transfer of right to use goods to multiple users it would attract tax under the MVAT Act It further held that Bombay High Court judgment in the case of Dukes and Sons Ltd is still good law. The law is therefore now settled that VAT can be levied on transfer of right to use goods of intangible nature i.e. trade mark. technical know how. copy right and other intangibles etc even if it is transfered to multiple users.

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  • Jun
  • 28

Reg-Non-acceptance of correspondence and letters by Sales Tax Department

It has recently come to notice through representations and letters that Authorities refuse to accept correspondence and applications addressed to their office, result being that such letters and correspondence then are readdressed to the office of the Commissioner of Sales Tax. It should be noted that the practice of not accepting or refusing to accept correspondence (Tapal) as well as applications, especially applications for cancellation of Assessment Orders under section 23(11) of the MVAT Act, 2002, is a practice which is wrong and unacceptable, to say the least.

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  • May
  • 31

Modification in Trade Circular No. 5T of 2015 Dt. 06/05/2015

Trade Circular No. 7T of 2015 Mumbai. Dated 19/05/201S Certain queries and suggestions have been received from the trade to modify, certain procedures and instructions contained in the said circular. Also the method of payment of fees and/or security deposit has been changed. In view of the same it has become necessary to supersede the instructions mentioned in the Trade Circular 5T of 2015 dated 06/05/2015. Accordingly, the revised instructions are being issued as under :

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  • May
  • 14

MVAT- Amendments to various Acts administered by Sales Tax Department & notifications issued thereunder

To give effect to the Budget proposals for the year 2015-16, a Bill (Legislative Assembly Bill No. XVI of 2015) 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 18th April 2015. The Act (Maharashtra Act No. XVII of 2015) is published in the Maharashtra Government Gazette dated 18th April 2015.

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  • May
  • 07

Online registration under MVAT Act, 2002 and CST Act,1956

Trade Circular No. 5T of 2015 Mumbai. dated 06.05.2015- The applications for registration under the MVAT Act, 2002 and the CST Act, 1956 are required to be submitted online. Once the application is uploaded the applicant is required to attend before the registration authority for verification of required documents and photo signature.

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  • 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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