The Commissioner of Sales Tax, Maharashtra State has issued Notification dated 20th December, 2008 making the E-filing of Returns applicable for ALL the registered dealers.
Mandatory E-filing of Returns is applicable for –
* Registered Dealers to whom the Explanation to clause (8) of Section 2 applies and whose tax liability during the previous year was rupees one crore or less, in respect of the period starting on or after 1st April, 2008.
* Other Dealers, in respect of the period starting on or after 1st October, 2008.
