No. VAT/ JC MAHAVIKAS/
Trade Cir. No.26T of 2009 Dated: 1st October 2009
Sub: Periodicity of return filing for the period 01.04.09 to 31.03.10
Ref.: List of dealers on the website www.mahavat.gov.in showing periodicity of return filing.
Gentlemen/ Sir/ Madam,
All the dealers are required to file returns due under the MVAT Act, 2002 and CST Act, 1956 as per the provisions of section 20 of the MVAT Act, 2002 and Section 9(2)(A) of the CST Act, 1956 read with Rule 17 and Rule 18 of the MVAT Rules 2005. The periodicity of the return filing as determined by the automated system has been put on the web site www.mahavat.gov.in. Rule 18 and Rule 17(5) provide for the returns to be filed by the dealers under the Package Scheme of Incentives and Rule 17(4) provides for the periodicity of the returns to be filed by the dealers other than the dealers under the Package Schemes of Incentives. The relevant part of the Rule17 is reproduced for reference as under:
“17. Submission of returns.-
(4) Subject to the other provisions of this rule and of rule 18.—
(a) (i) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;
(ii) every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.
Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State;
(b) every registered dealer to whom clause (a) does not apply and,-
(1) whose tax liability during the previous year was rupees one lakh or less or, as the case may be, who had no entitlement for refund, or
(2) whose entitlement for refund during the previous year was ten lakhs or less, shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.
(c) every registered dealer to whom clause (a) or (b) does not apply and,-
(i) whose tax liability during the previous year had exceeded rupees ten lakhs or
(ii) whose entitlement for refund during the previous year had exceeded one crore,
shall file a monthly return within twenty-one days from the end of the month to which the return relates.
(d) any other registered dealer shall file a quarterly return within twenty one days from the end of the quarter to which the return relates.
Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.
Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.”
Thus the periodicity of filing of returns of a dealer depends upon tax liability or refund entitlement of the dealer during the previous year. Hence, while fixing the periodicity of the dealer for the period 2009/2010, the total taxes payable net of setoff and refund entitlement shown by the dealer during the year 01.04.2008 to 31.03.2009 as per the returns filed for the periods, as shown in Table below, have been considered.
Returns Periods considered for determination of Tax payable during 2008-2009.
Table – 1
|Monthly||March 08, Ar 08, May 08, June 08, July 08, Sept 08, Oct 08, Nov 08, Dec 08, Jan 09 and Feb 09|
|Quaterly||Jan-Mar 08, Apr-Jun 08, July-Sept 08, Oct-Dec 08.|
|Six Monthly||Oct 2007-March 08, Apr-Sept 08|
Some of the dealers have represented that the periodicity determined in their case is incorrect. In order to address such representation the dealers whose periodicity for the period Apr 2009 to March 2010 do not match with the system generated periodicity as displayed on the web www.mahavat.gov.in, are requested to approach the Joint Commissioner of Sales Tax, In charge of Return Branch pertaining to their location and establish their actual periodicity of filing of returns for the period 2009/2010 with documentary evidence.
The joint commissioner of Sales Tax In Charge of return Branch pertaining to a particular location have already been instructed to verify the correctness of dealer’s claim of periodicity in such cases and inform Joint Commissioner, Mahavikas on or before 1st of every month in respect of eligible changes in periodicity of return filing for the period 01.04.2009 to 31.03.2010
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.
Commissioner of Sales Tax
Maharashtra State, Mumbai.