MVAT circular on Filing of Refund Application in Form – 501 electronically

Trade Cir. No.33T of 2009 Date: 01/12/2009

Sub: Filing of Refund Application in Form – 501 electronically.

Ref: 1. Notification No.VAT/AMD-1009/IB/ADM-6 dated 21^st August 2009.

2. Trade Circular No.28T of 2009, dated 15-10-2009

Gentlemen/Sir/Madam,

The sub-rule (1) of rule 17A of the Maharashtra Value Added Tax Rules, 2005 empowers the Commissioner of Sales Tax to issue notification and to provide the class or classes of dealers required to file various Forms, Declarations, Returns including Refund Application in Form 501 electronically.

Accordingly, requisite notification cited at Ref-1 is issued. Further the Trade Circular extending the date of filing of Refund Application electronically has been issued, where in the Electronic Filing of Refund Application in Form-501 has been mandatory from 1^st of December 2009. Therefore, any dealer who desires to file Refund Application in Form-501, on or after 1^st of December 2009 for any period(including period prior to 1-12-2009) shall file the same electronically.

2. DOWNLOADING OF FORM-501 FROM WEB-SITE:

(i). In view of the aforesaid notifications, it has been made mandatory for all the dealers, who desire to file Refund Application in Form 501 as per the section 51 of MVAT Act, to file Form 501 electronically only.

(ii). The template of the new Form 501 is provided on the Web-site of the Sales Tax Department www.mahavat.gov.in at ‘DOWNLOAD>FORMS-501′. Every dealer who desires to file form 501 shall download the template of the Form 501. It is hereby clarified that only the downloaded template of Form-501 is to be used for uploading of Refund Application in Form-501.

3. FILING AND UPLOADING OF FORM-501:

(i). The template of Form-501 is provided on the Department’s Web-site. The said template is in the form of an Excel Work Book. The dealer is first required to download the template and make the offline data entry in relevant fields provided in the Excel Sheets contained in the said work book.

(ii). The Excel Sheets are named as Form-501, Annexure A, Annexure B, Annexure C, and Annexure D. The dealer is requested to first fill-in the mandatory Annexures. The annexure A & annexure B are mandatory for all the dealers. The filing of Annexure C and Annexure D are mandatory in case where the dealers select the Category of “Dealer making interstate sales”. The completed Annexures should be first validated prior to the validation of Form-501.

(iii). After validation of the Annexures, the dealer should then enter the information in the Form-501.

(iv). The completed Form-501 shall then be uploaded by the dealer using his login Id and password for the e-services. The uploading shall be done within stipulated time limit of three years from the end of the financial year to which refund claim relates. The system shall generate an acknowledgment after successful uploading of Form-501. The dealer should take print-outs of the said acknowledgment. The acknowledgment shall be considered as proof of filing of Refund Application and the transaction number of the said Acknowledgement Receipt will be the Refund Application Number for further communication.

(v). The dealers should follow the instructions related to filing of Form-501, electronically available on website. Further, in case where the information entered in Annexure-A, Annexure-C, and Annexure-D contains more than 5000 entries then under such circumstances the dealer is advised to use a PC having minimum 2 GB RAM.

4. Help Desks:

In case of any difficulties, the dealers are requested to approach the Help Desks specially established to provide technical support to the dealers while filing their Refund Applications in Form-501. Alternatively, the dealers may contact Help Desk contact number 022- 23760653 or 23760681 or e-mail to erefunds@mahavat.gov.in.

This circular cannot be made use of for legal interpretation of the 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.

Yours faithfully,

(SANJAY BHATIA)

Commissioner of Sales Tax,

Maharashtra State, Mumbai.