Office of the, Commissioner of Sales Tax, Maharashtra State, Vikrikar Bhavan, 8th floor, Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
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No. VAT/MM13-1009/31/Adm-8
(Trade Cir.38T of 2016)
Mumbai, Date: 30/12/2016
Sub: Grant of administrative relief for dealers registered after 25/05/2016.
Ref: (1) Trade Circular No. 33T of 2007 dt. 18th April 2007.
(2) Trade Circular No. 68T of 2007 dt. 26th November 2007.
(3) Trade Circular No. 37T of 2008 dt. 21st October 2008.
(4) Trade Circular No. 36T of 2009 dt. 24° December 2009.
(5) Trade Circular No. 18T of 2016 dt. 24th May 2016.
A new SAP based system for online registration has been implemented by the Maharashtra Sales Tax Department (MSTD) from 25th May 2016. This new system provides for unified application for registration under all the acts administered by the MSTD. Before implementation of this new system the earlier system of online application and grant of registration was closed from 4th May 2016 in order to clear the pending applications in the earlier system.
However, as the system for obtaining registration was closed between 4th May 2016 and 24th May 2016, the dealers who either became eligible for registration because of crossing the registration threshold and the dealers who were desirous of obtaining voluntary registration could not apply for registration. Similarly, after the new SAP based system for online registration went live from 25th May 2016 some of the applicants could not submit their applications because of technical reasons. Hence, such applicants could not obtain Registration Certificates with the appropriate date of effect. The aggrieved applicants represented these grievances to the MSTD and requested for administrative relief for getting the desired date of effect of registration. The issues represented were examined and in order to grant the appropriate date of effect of registration to such applicants, the following instructions are issued.
2. The class of dealers who qualify for the grant of the administrative relief is mentioned in column (3), the governing conditions arc mentioned in column (4) and the administrative relief to be granted is as mentioned in column (5) of the Table below;
TABLE
| Sr. No. | Name of Act | Class of Dealer | Conditions | Administrative Relief extended |
| 1. | The Maharashtra Value Added Tax Act, 2002 | (1)Dealer liable to pay tax under u/s 3(2) of the Maharashtra Value Added Tax Act, 2002 (i.e. Due to crossing the Turn over Threshold.) | (a) The Due Date of the period prescribed for application for registration u/r 8(1) (b) lies between 4th May 2016 to 30th June 2016.
(b) The application for registration is made on or before 31st July 2016. |
Registration Certificate to be effective from the date on which the dealer becomes liable to pay tax i.e. the date of the invoice by which the Turn over exceeds prescribed the limit. |
| (2) Dealer liable to pay tax u/s 3 (8) of the Maharashtra Value Added Tax Act, 2002 i.e. due to Death, Discontinuati on of business, Transfer of business, Disposal of business, Change in ownership | (a) The liability to apply for registration under rule 8(1) (d) occurs on any date from 4th May 2016 to 30th June 2016. (b) The application for registration is made on or before 31st July 2016. |
Registration Certificate to be effective from the date on which the dealer becomes liable to obtain registration i.e. the date of the event which is the basis for this application for registration. | ||
| (3) Dealer who submitted application as per provisions of section 3(9). (Voluntary Registration) | (a) The dealer should have paid requisite fee and security deposit as provided in. proviso to sub- section (2) of section 16 upto 30th June 2016.
(b) Application for registration shall be made on or before 31st July 2016. |
Registration_ Certificate to be made effective from the date of payment of the requisite fee and security deposit. If the fee and security deposit are paid on different dates then Registration Certificate to be granted from the date which is later, | ||
| The Central Sales Tax Act, 1956 | (1) Dealer liable for registration under sub- section (1) of section 7 of the Central Sales Tax Act, 1956. | (a) The liability to apply for registration under rule 4(1) occurs on any date from 4th May 2016 to 30th June 2016.
(b) The application for registration shall be made on or before 31st July 2016. |
Registration Certificate to be made effective from the date on which the dealer effects inter-State sale. |
(2) Dealer applying for Registration under sub- section (2) of section 7 of the Central Sales Tax Act, 1956 (i.e. Voluntary Registration).
(a) The dealer should have paid requisite fee as provided in rule 4(3) on or before 30th June 2016.
(b) Application for registration shall be made on or before 31st July 2016.
Registration Certificate to be made effective
from the date of payment of the requisite fee.3.Maharashtra Tax on Luxuries Act, 1987(1) Dealer liable for Registration under section 8 of the Maharashtra Tax on Luxuries Act, 1987.
(a) The liability to apply for registration under rule 5(1) occurs on any date from 4th May 2016 to 301} June 2016.
(b) The application for registration shall be made on or before 3151 July 2016.
Registration Certificate to be made effective from the date on which the dealer becomes liable to pay tax.
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.
You are requested to bring the contents of this circular to the notice of all the members of your association.
(Rajiv alota)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
No. VAT/MM13-1009/31/Adm-8
(Trade Cir.38T of 2016)
Mumbai, Date: 30/12/2016
Copy forwarded to: Joint Commissioner of Sales Tax (Mahavikas) with the request to upload this Trade Circular on the Departments web-site.
(D.M.Thorat)
Joint Commissioner of Sales Tax,
(HQ) 1, Maharashtra State, Mumbai.
Dear sir,
I got registration as on 21/09/2016 under voluntary registration under MVAT and CST and i have inter purchase against CST @ 2%. now i want to issue C-form for DEC 2015. Can i get ? if yes then how?
and other i have a problem that in the SAP system i have option to file return onward Dec2016 but have error to file return error for effective date not match with RC