Commissioner of Sales Tax, Maharashtra, Vikrikar Bhavan, Mazgaon, Mumbai-400010, Dated: 21.08.2009 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002 No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers who are liable to [...]

COMMISSIONER OF SALES TAX, MAHARASHTRA , Vikrikar Bhavan, Mazgaon, Mumbai-400010, Dated: 21.08.2009 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002 No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers in respect of whom the [...]

COMMISSIONER OF SALES TAX, MAHARASHTRA Vikrikar Bhavan, Mazgaon, Mumbai-400010, Dated: 21.08.2009 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002 No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the registered dealers who are entitled [...]

On 18th June 2009 the Government of Maharashtra has passed the Maharashtra Value Added Tax (2nd Amendment) Rules 2009 These amendments are brought into effect from 1st July 2009 unless otherwise specified. Following are the amendments which are made in the MVAT Rules: - 

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.

Considering the genuine difficulty faced by the Trade in this respect, the instructions contained in Trade Circular No.8T of 2005 are being modified. Sales Tax authorities are instructed to also allow declarations in Form ‘I’ issued by Sales Tax authorities of other States. This will be applicable for a period of one year and the issue will be reexamined after that.

At present, the tax, which is levied on inter state sale of goods, is at 2%. It was scheduled to be reduced by another 1%, starting April 1, 2009. At the time, the rate cut was postponed on account of the general elections and the Election Commission’s code of conduct. Recently, the empowered committee of state finance ministers wrote to the Union finance ministry recommending that the tax should be completely withdrawn when GST kicks in, as there is massive evasion of VAT (which goes to the states’ coffers).

TRADE CIRCULAR Trade Circular No. 18 T of 2009  Mumbai, Dated – 11.05.09 No. MVAT/e-Return/Returns Br./ Sub-   1) Mandatory filing of e-return 2) Acceptance of returns/challans not containing valid TINs. Ref-    1) Notification, bearing No. VAT/AMD-1007/ IB/Adm-6. dt. 04.03.2009, issued by the Commissioner of Sales Tax, M.S 2) Trade Circular No. 7 T of 2009, dtd. 05.02.09.  Gentlemen/Sir/ Madam,  1. Mandatory filing of [...]

CASE LAW DETAILS Decided by:. ITAT, MUMBAI BENCHES `G’ MUMBAI, In The case of: Glenmark Pharmaceuticals Ltd. v ITO (TDS),  Appeal No. : ITA NO. 935/Mum./2007, Decided on: March 5, 2009 SUMMARY OF CASE LAW Simply because the assessee monitors the manufacturing process it does not change the character of the transaction  RELEVENT PARAGRAPH 23. After careful [...]

TRADE CIRCULAR No : No. VAT/ AMD-1007/ IB/ ADM- 6  Dated: 08.05.2009 Mumbai, Dt. 20.04.2009 (Trade Cir. No.- 17T of 2009)  Sub- Problems in E-return filing due to discrepancies in TINs or otherwise Ref- Issues referred by the dealers to the sales tax office.  Dear Sir/Madam,  The filing of electronic returns has been made compulsory for all the dealers [...]