8th Floor, VikrikarBhavan Mazgaon, Mumbai — 400010.
Trade Circular No. 9Tof 2014, Mumbai, Dated- 25/03/2014
Subject-Submission of Annexures with/as a part of returns for the periods starting from 1stApril 2014 and onwards
The annual sales and purchases information is received by the Sales Tax Department from all the dealers. This information is received as a part of electronic audit reports (e704) and as a part of the last returns of relevant financial year.
These annual annexures of sales and purchases are cross matched electronically and the admissible input tax credit i.e., ITC in respect of each ITC claimant dealer is worked out by the Sales Tax Department. The process of ITC cross matching takes place after about 10 months from the end of the financial year since the due date for filing of reports is more than 9 months from the end of the relevant financial year. This leads to delay in communication of ITC match-mismatch reports to the dealers making it difficult for them to put any sort of pressure on their suppliers for correct disclosure of their sales to the ITC claimant.
Many of the dealers and sales tax practitioners have represented to this office about this delay and have requested/suggested to obtain annexures of sales and purchases before filing of the returns by each dealer. This would lead to quicker cross matching of ITC leading to faster communication of ITC match-mismatch reports which in turn, would help the ITC claimant dealers to follow their suppliers for un-matched ITC and cause corrections in disclosure of sales made by them to the ITC claimants. Such a system is prevalent in some of the states in India.
2. In order to ensure speedy cross verification of ITC claims and faster processing of refunds it is• decided to obtain annexures of dealer-wise sales and purchases from each dealer before filing of returns as per the due periodicity of its return filing.
3. Description of the annexures:-
A. Annexure J1:- In this annexure the dealer will be required to fill in the dealer-wise information of the sales. .
B. Annexure J2:- In this annxure the dealer will be required to fill in the dealer-wise information of purchases.
4. Instructions for filing of annexures J1 & J2 with the returns:
Each dealer shall upload properly filled annexures J1 and J2 for the period starting from 1st April, 2014, as per the decided periodicity of return filing for the relevant year. It may be noted that each dealer should upload the annexures J1 & J2 corresponding to the monthly, quarterly or six monthly returns. It is in the interest of each dealer to file the annexures of sales and purchases before filing of the due returns. They should ensure that the total taxable sales and purchases shown in the annexures tally with the figures of taxable sales and purchases to be disclosed in the corresponding return. The dealers should also verify whether the suppliers have also filed their sales annexures showing the sales to them. Filing of correct and complete annnexures of sales and purchases would be helpful to all the dealers.
A. Filing of the annexures J1 and J2 as a part of the audit report by the 704 filers:
The 704 filers should upload the annexures Jl and J2 in respect of all the returns as per their periodicity of filing of returns. It may be noted that they shall continue to file annexures 31 & 32 for the entire year as a part of the audit report along with all other annexures.
B. Filing of annual annexures .J1, J2, C, D, G, H, and I by the dealers who are not eligible to file the audit report.
The dealers not eligible to file 704 shall upload annexures Jl and J2 in respect of all the returns as per their periodicity of return filing. They should also file consolidated annexures J1 and J2 for whole of the year. These dealers would be required to file annual annexures C, D, G, and H & I, as may be applicable, along with /as part of return to be filed by them for the period ending March of the releva’nt financial year.
C. Filing of annexures J1 and J2 by the deemed dealers covered by Section 61(3) of the MVAT Act, 2002:
a) The deemed dealers covered by Section 61(3) of the MVAT Act, 2002 are not required to file the audit reports.
b) Rule 17(4) (a)(ii) of MVAT Rules, 2005 deals with filing of returns by the deemed dealers.
i) Deemed dealers, whose tax liability for the previous year was Rs. one Crore or less are required to file six monthly returns. These dealers should upload the annexures 11 & .12 before uploading the return for each six monthly period.
ii)Deemed dealers whose tax liability during the previous year was more than Rs.one Crore should first upload the annexures Jl& J2 before uploading the corresponding monthly returns.
D. Filing of Annexures J1 and J2 by the Composition dealers:-
a) The category of the dealers covered under composition, namely, Retailers, Bakers, Second-hand Motor vehicles, Restaurants and Developers (who have opted for 1% composition) should upload only annexure J2 i.e. annexure of supplier wise purchases before uploading the return as per their periodicity of filing the return.
b) Dealers executing works contract and Mandap Decorators covered under composition scheme under section 42(3) and 42(4), respectively should upload the details of sales and purchases in annexure Jl and J2, before uploading the return as per their periodicity.
E. Filing of annexures J1 and J2 by the dealers filing returns in more than one form:-
A dealer who files returns in more than one return form shall upload separate annexures J1 & J2 pertaining to the sales and purchase turnovers related to the separate return forms.
5. Chronology of tax payments, filing of annexures & return filing
a) Each dealer has to pay the tax due, as per the return, by the due dates for the respective periods. The monthly & quarterly return filers shall continue to pay the taxes due, as per the returns, within 21 days from the end of the corresponding return period. The six monthly return filers shall continue pay the tax due, as per returns, within 30 days from the end of the corresponding period.
b) Each dealer has to upload the annexures J 1 and J2 as per returns but before the due date for uploading the returns.
c) The dealers may revise returns under Section 20(4) (a) of the MVAT Act as per their periodicity of return filing. However, they shall upload revised annexures Jl and J2 corresponding to the returns so revised, if necessary. In these cases also the revised annexures Jl and J2 should be uploaded before filing the revised return.
6. Downloading of Forms of the annexures:
The templates in excel format of the annexures J1 & J2 shall be provided on the website of the Sales Tax Department i.e. ww-w.mahavat.gov.in at DOWNLOAD > FORMs > Electronic forms. Every dealer shall download the template of the said form. Only downloaded template of the said form can be uploaded on the website.
7. Filing and uploading of the annexures:
a) After downloading requisite templates of annexure JI & J2 the dealer shall fill the templates corresponding to the period of the return offline. The templates have offline validations. A rem.txt file shall get generated if the template is error free.
b) The rem.txt file of the annexures Jl & J2 shall be uploaded by the dealer using his login ID and password created by him for the purpose of e-services. An acknowledgement will be generated after successful uploading which the dealer may save on its computer.
9. There is no change in the dates of payment of taxes and uploading of returns. The relaxation of 10 days period for uploading e-return, provided by Trade Circulars 16T of 2008 and 1T of 2009 shall continue.
10. This circular is being issued to facilitate dealers to make necessary changes in their systems so as to accustom them to file annexures and returns by the due dates she filing of annexures of sales and purchases has been proposed to be made mandatory soon.
11. You are requested to bring the contents of this circular to the notice of all the members of
your association.
(Nitin Kareer
Commissioner of Sales Tax, Maharashtra State, Mumbai
How to Get Copy of filed J1 Annexure with details from MVAT Site . (https://mahagst.gov.in)
I have filed J1 / J2 for Financial year 2016-17.
I want to send my j1 Annexure copy to my client please show me from where i can see it.
thanks.
sameer
Sir my assessment FY 16 -17 but my j2 annexjares reviesed so plz help me
account@billionpipes.com
I want to send my j1 Annexure copy to my client please show me from where i can see it.
thanks.
gandhi ceramics
sir i want j2 for assessment so how to view j2 after log in in maharashtra vat
Dear Sir,
In 704 of 2013-14 in j1 annexure we have shown less amount(Sales to TIN Holder) due to which our client get less credit,now we have to revised J1 & wants to increase amount so how we could do that???
Dear Sir,
j1 copy of my tax paid for year 2014-15 does not show the list of buyers in it , but only show a total amount at the end . Now one of my buyer is demanding j1 copy with vat nos for scrutiny.
What should I do next.
Dear sir,i am upload audit form 704 but,in annexure J-1 Show less than Actual Amount so i have revised annexure J-1 Supplimentry error accure duplicate entry not allow.
how to rectification in J1 annexure
How to prepare Annexure j1 & j2 for mvat give an example
Dear sir
I am a trader supply hardware and electrical material,my turnover is not more than 30 lac ,I got delayed in paying my VAT ,but now I have cleared all my VAT return till date ,one of the company where I supply material have hold my 52000/ rs and calming not to pay ,as they explain they have submitted J1and j2 and are not allowed to pay ,pls advice me in this regards
Sai enterprises
Sir Plz Guide….
If we want to update the TIN no. of FY 2012-13 in J1 how do we do know in 2016.plzz plzz explain the procedure to do so at the earliest its urgent
in one year how much time we upload revised annexure (j1 & j2)in MH
in one year how much time we upload revised annexure (j1 & j2)
In our company 704 is applicable. It was found that we have to revise our quarterly return of VAT and CST. I have tried to file 231 for Q1 of FY 14-15, it shows the error that ” LAte fee should be entered”. I am filing the return under type revised u/s 20(4)(a). Earlier we have filed quarterly return for Q1 – FY 14-15 on 30/7/14 Plz advise whether we have to pay the late fee payment for each quarter ?
IS REVISED ANNEXURE IS NECESSARY FOR REVISED VAT RETURN???
Dear Sir,
we had filed final return on 21/04/2015. But in last week we realized that their are some purchase invoices which we had not considered in final return. Can i do a revised return now as on date 16/06/2015 ? Need help.
HOW TO DOWNLOAD J1/J2 FROM MAHAVAT.GOV.IN
is it necessary to upload regular return annexure for Non vat audit dealer ?
http://www.taxbaniya.com
Dear Sir,
I am in process to file six monthly return for Oct 14 – march 2015. I have already filed my regular annexure.
and when i tried to upload form-231 that form for Pct 14 to mar-2015. it is not accepting and continuously error showing ” RETURN cannot be uploaded without uploading Annexures”
So what shall I do now?
IF YOU ARE NOT UNDER VAT AUDIT
YOU HAVE FILE REGULAR ANNEXURE AS WELL AS ANNUAL ANNEXURE
AFTER WARD TO FILE REGULAR RETRUN
Dear Sir,
I am in process to file Quarterly return for Jan – march 2015. I have already filed my regular annexure.
and when i tried to still fill form-231 that form for quarter jan to mar-2015. it is not accepting and continuously error showing ” RETURN cannot be uploaded without uploading Annexures”
So what shall I do now?
Dear Sir,
I am in process to file half yearly return for Sept – march 2015. I have already filed my regular annexure. And as per my knowledge i also need to file Annual Annexure R8?
BUt when i download annual annexure from MAHAVAT, its showing “SELECT J1 & J2 For F.Y. 2011-12, 2012-13 & 2013-14″. and when i tried to still fill that form for f.y. 14-15, it is not accepting…
Dear Sir,
I am in process to file half yearly return for Sept – march 2015. I have already filed my regular annexure. And as per my knowledge i also need to file Annual Annexure R8?
BUt when i download annual annexure from MAHAVAT, its showing “SELECT J1 & J2 For F.Y. 2011-12, 2012-13 & 2013-14”. and when i tried to still fill that form for f.y. 14-15, it is not accepting…..
So what shall I do now???????
in one year how much time we upload revised annexure (j1 & j2)
SIR,
i m eligible for 704, so i fill regular return annexure along with form 231.
In regular return Annex, in form J1 I have also filled details of dealers with no vat. So i get an error for not filling their vat numbers. But it is stated in the rules that sales in 231 and J1 should match…so what should i do for dealers with no VAT numbers???
Thanking You in advance
Dear Sir,
I have registerd company recently in augest month in maharashtra currently i fill vat return for augest to dec but i not identify what is the amount of tax i will pay.please give me your advise ex. 1)input central Excise duty@10% – 292271.10.
2)Input Central Excise duty@12% – 64440.00.
3)Input CST @ 2% – 78451.28.
4)Input Ed.cess 2 % – 7134.22
5)Input s.ed.cess 1% -3567.14
6)Output CST @2% – 861.44
7)Output vat @12.50%- 464194.98 please advise me.
sir,In the year i submitted J1 And J2. Some dealer already given me VAT TIN and some dealer not given VAT TIN. In J1 I disclosed my Total taxable sales and tax.Problem is i some amount disclosed in non TIN holder. Now one of them having TIN.can i submit revised J1 showing the said dealer having TIN.
i am prepare j1 sales statement but sales party having differance type Tin No.of depend of state sale made but j1 error shown tin number starte from 27 how it is possible to feed tin no.
Dear Sir,
I have registered a Company voluntaraly recently in Sep month for the state of Maharashtra, The Periodicity of filing return is Quarterly.
I wanted to know whether Regular E return annexure will be applicable or normal return annexure, Further which option i have to choose in form 231 and 3E whether Yes or NO for 704 applicability
no need for sale & if purchase it will showing non register dealer
ok got it sir…Error occured for revised J1-J2
if recon for previous J1 J2 not matched then….what to do..? and how?
if sales made to non TIN Holder how it will be recorded in J1
Dear Sir, how to upload revised annexure(j1 & j2)..when trying to upload it is Showing error.