Trade Cir. No. 36T of 2009 Dated: 24/12/2009
|Sub:||Grant of administrative relief.|
|Ref:||(1) Trade Circular No. 33T of 2007 dated 18th April 2007.|
|(2) Trade Circular No. 68T of 2007 dated 26th November 2007.|
|(3) Trade Circular No. 37T of 2008 dated 21st October 2008.|
The eligibility criteria, conditions and procedure for application of administrative relief on account of the delay in obtaining the certificate of registration have been laid down by the above referred Trade Circulars.
2. Para 2(c) of the Trade Circular 33T of 2007 dated 18th April 2007 mentions certain conditions for dealers to become eligible for administrative relief. In condition (iii) of this para it was provided that-
‘iii) the dealer should also calculate the tax for the unregistered period (as if he is registered) and make payment of tax along-with interest before filing application for Administrative Relief.’
It is now decided that dealer should not only make the payment of tax and interest as mentioned above but should also file the return for the said unregistered period before filing application for administrative relief. Condition (iii) of para 2(c) of circular 33T of 2007 should now be read as-
“iii) the dealer should also calculate the tax for the unregistered period (as if he is registered) and make payment of tax along-with interest and file the return electronically for the said unregistered period before filing application for Administrative Relief.”‘
3. This condition would be applicable to all the pending applications for administrative relief as well as the fresh applications that will be made. In case of pending applications dealer should file returns in respect of the URD period for which he has made payments and submit copy of acknowledgment to the concerned authority.
4. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
5. You are requested to bring the contents of this circular to the notice of all the members of your association.
Commissioner of Sales Tax
Maharashtra State, Mumbai