8th Floor, Vikrikar Bhavan,

Mazgaon, Mumbai-400 010.





No. DC(SO)/Trade Cir/B- Mumbai, dt.28.02.08

Trade Cir. No. 5 T of 2008


Sub: Furnishing of copies of challans/returns to the Sales Tax Authorities.

Ref: 1) DC(S.O)/Trade Cir/B-81Mumbai, dt. 6.2.2008.

Trade Cir.No.3T of 2008

2) VAT/JC (Reg.) C.R./07-08/B- Mumbai, dt. 25.1.2008.

Trade Cir.No.1T of 2008


1. Background:

a) Trade Circular No. 1T of 2008 dt. 25-1-2008.

A Trade Circular No. 1T of 2008 dt. 25.1.2008 had been issued explaining the procedure for issuance of statutory forms under the Central Sales Tax Act, 1956. In that circular, a procedure had been set down for the use of applicants of declaration forms under the Central Sales Tax Act. As per that circular, the dealers were required to show proof of filing of returns and payments from 1.4.2005 onwards till the last return/payment due from them on the date of application. The dealers were also required to furnish information in the format provided for in the said circular.

b) Trade Circular No. 3T of 2008 dt. 6.2.2008:

In this circular, relief had been given to the dealers who had to produce copies of the returns to multiple sales tax authorities. This second circular also enumerated the mistakes normally committed by the dealers while preparing the returns.

2. After the issue of these circulars, further representations have been received from the dealers and the practitioners for providing more relaxation in the procedure. It has been represented that as far as the requirement of furnishing of copies of returns is concerned, the dealers and the practitioners are finding it difficult to reconstruct the returns for the periods from 1.4.2005 onwards.

3. In view of these difficulties pointed out by the dealers and the practitioners the following instructions are being issued:

a) The dealers/practitioners shall file copies of the challans instead of copies of the returns for the above mentioned purposes. Such copies of the challans may be certified by either the practitioners or the dealers. The respective Returns Branch shall make every effort and take out dealers’ returns from the scroll, so as to enter it in the automation system, i.e. Mahavikas. However, if in some case, if it happens that inspite of the best efforts taken by the Returns Branch, the dealers’ original return received through scroll is not available, the dealer will be required to furnish a copy of the return. The Returns branch shall update the dealers record on the basis of the copies of returns so furnished, so that the future queries to the dealer for the same periods can be avoided.

b) The dealer applying for declarations under the C.S.T. Act may file the copies of the challans to the Returns Branch/Returns Officer and shall obtain an acknowledgment from the Return Branch official in the enclosed proforma. Of course, the dealer would be at liberty to file the copies of the challans with the Central Repository also, or with any other branch, for that matter.

c) The acknowledgment so obtained by the dealer can be shown by the dealer/practitioner to any other departmental authority who has asked for the challans, or returns.

d) In case, a dealer again applies for declarations under the C.S.T. Act, such dealer shall produce the acknowledgment obtained earlier and copies of the challans for the subsequent period, not covered by the acknowledgment.

e) This procedure would also be applicable to the dealers submitting applications for declarations online. The procedure laid down in the Circular No. 1T of 2008 regarding the issue of declarations stands substituted with this circular to the extent specified here.

4. The instructions given in Circular No. 3T of 2008 stand modified as far as filing of copies of returns is concerned. Secondly, the acknowledgment appended to the said Trade Circular is modified (as provided in the enclosed proforma).

5. To assist the Mumbai dealers who have any genuine grievance regarding the defaulter notices, a help-desk has been formed. The details are as follows:

Help-desk-in-charge officer Smt. S.S.Nadkarni, STO(20), Returns. Tel. 23760779.

6. 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.

7. You are requested to bring the contents of this circular to the notice of the members of your association.

Yours faithfully,

(Sanjay Bhatia)

Commissioner of Sales Tax,

Maharashtra State, Mumbai.


Received the copies of challans of M/s —————-, holing TIN. The details are as follows:

Period Act
From To





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