Office of the Commissioner of Sales Tax 8th floor, Vikrikar Bhavan, Mazgaon, Mumbai 400010.
TRADE CIRCULAR
No. Build-Devep/Adm.Relief.06-10/Adm-8 Mumbai, dated 07-01-2014
No. Trade Cir. No.2T of 2014
Sub: Modification in Trade Circular No. 1T of 2014 Dt. 4th January 2014.
Ref: Trade Circular No. 1T of 2014 dated 4th January 2014.
The content of the above referred Trade Circular is being modified as under. The paragraph 4 of the said Trade Circular shall be read as follows-
“4. In view of the above, it is administratively decided that if an Audit Report in form 704 for the period 2012-13, pertaining to developers other than those opting for composition scheme, is filed within one month from the due date i.e. on or before 15th February 2014, then penalty u/s 61(2) shall not be imposed.”
You are requested to bring the contents of this circular to the notice of the members of your association.
(NITIN KAREER)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
