Trade Cir.No.19T of 2010, Date: 23.06.2010
Sub: Filing of returns as per the periodicity displayed on web site for 2010-11
1) Trade Circular No. 26T of 2009 dated 1st October 2009.
2) Trade Circular No 34T of 2009 dated 2-12-2009
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All the registered dealers are expected to file the returns under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and Central Sales Tax Act, 1956 as per the applicable periodicity, based on the tax liability or refund entitlement for the previous year. The principles regarding the periodicity have been explained in the trade Circular No 26T of 2009 dated 1st October 2009. For the ease and convenience of the dealers, the periodicity has been generated through the automated system and displayed on the department’s web site for the year 2010-11 also.
2. It may not be out of place to point out that mandatory and non appealable penalty of Rs 5,000 u/s 29(8) of the MVAT Act is leviable for non filing or late filing of returns. A return which does not confirm to the periodicity, applicable to an individual dealer is considered to be an invalid return and hence liable to penalty u/s 29 of the MVAT Act. For generating the periodicity in the system, the tax liability or the refund claim, as per the returns filed for the period from March 2009 to February 2010 is considered. In case any of the returns (for any of the periods during March 2009 to February 2010) is not filed, then the tax liability or refund entitlement is worked out by applying the average to the default period return.
3. As the process of generating the periodicity of returns is automated, there is very less chance of wrong periodicity being declared on web site. However in any case, if a dealer feels aggrieved by the periodicity determined and published on the web site, he may contact the Joint Commr. of Sales Tax (Returns), Mumbai if the dealer is registered in Mumbai or the concerned Joint Commr. of Sales Tax(VAT Admin) in case of other dealers on or before 9th July 2010. The concerned Joint Commr of Sales Tax will verify the claim made by the applicant dealer and in case the periodicity as displayed on web site is found to be incorrect, then necessary changes will be made in the system. The dealer shall file his returns accordingly with correct periodicity. It may please be noted that the requests to correct the periodicity would not be accepted after 9th July 2010 and the dealers would be required to file the returns as per the periodicity displayed on the website. In case, representation is not received up to 9th July 2010, then the periodicity as displayed on the web site would be considered as final and any default would attract penalty u/s 29 of the MVAT Act.
4. The necessary changes would be incorporated in the e-return portal whereby only the returns as per the periodicity declared on web site would get uploaded.
5. 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.
6. You are requested to bring the contents of this trade circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai