Commissioner of Sales Tax,
8th floor, Vikrikar Bhavan, Mazgaon,
Mumbai- 400 010.
TRADE CIRCULAR
No.DC(A&R)/VAT/MMB-2015/62/ADM-8 Mumbai, dated: 06/o5/2116
Trade Circular No. 13T of 2016
Gentlemen/Sir/ Madam,
Sub:- Grant of Administrative Relief.
Ref:- This office Trade Circulars
1. Trade Circular 33T of 2007 dated 18th April 2007.
2. Trade Circular 68T of 2007 dated 26th November 2007.
3. Trade Circular 20T of 2015 dated 31st December 2015.
4, No. DC(A&R)PWR/1016/2/Adin-8/B 127 Mumbai, Dt. 06.05.2016
Administrative Relief under the Bombay Sales Tax Act, 1959 (BST Act) on account of the delay in obtaining the Certificate of Registration was being granted by the Joint Commissioner of the respective Administrative Division. This relief was being granted in view of the Government Resolution Finance Department No.STA1082/244/RES-8 dated the 1st June 1983. Thereafter the State Government has issued another Government Resolution No. VAT-1506/C.R.152/Taxation -1 dated the 5th February 2007 on the subject of administrative relief under the Maharashtra Value Added Tax Act, 2002 and also under other Acts administered by the Sales Tax Department. After the second Government Resolution was issued, this office has issued a Trade Circulars dated the 18th April 2007 and 26th November 2007 as above.
2. Para 2 of the Trade Circular dated 26th November 2007 contains certain instructions regarding the authorities to whom the request for administrative relief may be made. These instructions are now modified. The dealers located in the geographical jurisdiction as specified in column (3) of following table should make applications to the respective authority as specified in the following TABLE:
| Sr. No.
(1) |
Authority (2) |
Geographical Jurisdiction
(3) |
Act (4) |
| 1. | Jt. Commr. of Sales Tax (Business Audit)-1, Mumbai (Nodal Division- Mumbai-1) |
Area covered by PIN CODES specified in Trade Circular No. 20T of 2015 Mumbai dt. 31.12.2015 (attached as an Annexure) | 1.The Maharashtra Value Added Tax Act, 2002.
2. The Central Sales Tax Act, 1956. |
| 2. | Jt. Commr. of Sales Tax (Business Audit)-2, Mumbai (Nodal Division- Mumbai 21 |
||
| 3. | Jt. Coinnn. of Sales Tax (Business Audit)-3, Mumbai (Nodal Division- Mumbai-3) |
||
| 4 | Jt. Commr. of Sales Tax (Business Audit)-4, Mumbai (Nodal Division- Mumbai- 4) |
||
| 5 | Jt. Commr. of Sales Tax (Issue Based Audit)-1, Mumbai (Nodal Division- Mumbai-5) |
||
| 6 | Jt. Commr. of Sales Tax (Issue Based Audit)-2, Mumbai (Nodal Division- Mumbai- 6) |
||
| 7 | Jt. Commr. of Sales Tax (Refund Audit) -1, Mumbai. (Nodal Division- Mumbai-7) |
||
| 8 | Jt. Commr. of Sales Tax (Refund Audit)-2, Mumbai (Nodal Division- Mumbai- 8) |
||
| 9 | Jt. Commr. of Sales Tax (E- 704 Desk), Mumbai (Nodal Division- Mumbai-9) |
||
| 10 | Jt. Commr. of Sales Tax (Return and Recovery), Mumbai (Nodal Division- Mumbai-10) |
||
| 11 | Jt. Commr. of Sales Tax ( Border Check Post), Mumbai (Nodal Division- Mumbai-11) |
||
| 12 | Jt. Commr. of Sales Tax (Registration), Mumbai (Nodal Division- Mumbai-12) |
||
| 13 | Jt. Commr. of Sales Tax (Survey), Mumbai .Nodal Division Mumbai-13) |
||
| 14 | Jt. Commr. of Sales Tax (Profession Tax), Pune (Nodal Division- Pune -1) |
||
| 15 | Jt. Commr. of Sales Tax (VAT), Pune (Nodal Division- Pune -2) |
||
| 16 | Jt. Commr. of Sales Tax (Business Audit), Pune (Nodal Division- Pune -3) |
||
| 17 | Jt. Commr. of Sales Tax (Refund and Refund Audit), Pune Nodal Division- Pune -4) |
||
| 18 | Jt. Commr. of Sales Tax (Adm) VAT in locations other than Mumbai and Pune | Respective Division ( e.g.- Jt. Commr. (Adm) VAT Nasik – Nasik Eivision ) |
Read CORRIGENDUM to above- MVAT- Regarding Grant of Administrative Relief
The joint Commissioner specified in the above Table are authorized to grant the administrative relief in terms of the instructions set out in the Table. All other instructions contained in the Trade Circular dated the 26th November 2007 will continue to be applicable.
3. 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.
4. You are requested to bring the contents of this circular to the notice of all the members of your association.
Yours faithfully,
(RAJIV JALOTA)
Commissioner of sales Tax
Maharashtra State, Mumbai
