To facilitate ease of doing business, the Joint Commissioner has been empowered to receive the refund application after the due date for filing of return from the assessee in cases where incorrect or double payment of taxes has been made. Earlier the said application was accepted only at the end of the year

Office of the Commissioner of Sales Tax,

8th floor, Vikrikar Bhavan, Mazgaon ,

Mumbai- 400010.

TRADE CIRCULAR

To,

NO.VAT/Refund-Double Payment/ACST (VAT-2)/B-117- Mumbai, Dated: 23/2/2016

Trade circular No. 6T of 2016

Sub: – Correction of mistakes made by the dealers or miscellaneous refunds of excess payment of taxes.

Ref: – 1. Trade Circular No. 17T of 2011, Dated 25/11/2011

2. Trade Circular No. 7T of 2013, Dated 22/11/2013

Gentlemen/ Madam,

The payment of tax under MVAT Act 2002 and CST Act 1956 by way of e-payment was made mandatory from March 2011. However, some dealers and banks have represented that they have made certain mistakes while making e-payments. Thereafter, the procedure for correction of such mistakes was laid down vide Trade circular No. 17T 2011 Dt. 25/11/2011. Further, in view of the administrative requirements these procedure were modified as per 7T 2013 Dt. 22/11/2013. Now, in view of the latest developments in Miscellaneous Refund module, some changes in procedure laid down in sub-para (C) para 1 of Trade Circular 7T 2013 are to be required to be made.

2.  As per sub-para (C) of para 1 of Trade Circular 7T 2013 it has been provided that,‑

“Where the dealer has made double payment of taxes then the dealer shall make application/for refund of excess amount at the end of the year containing the period for which the payment was made twice to the respective Joint Commissioner of Sales tax (Refund) or concerned Joint Commissioner of Sales Tax (VAT-ADM). Such application will be treated as miscellaneous refund application and will be taken up for disposal on priority”.

3.    Since the necessary development to freeze the challans/Adjust the Refund amount granted against the selected challan is developed in the system, the refund of such excess payment found due can be granted during the same financial year and need not wait till the completion of the year for processing the claim of such excess payment as contemplated in the Trade Circular dated 22-11-2013. Therefore, to grant the refund of such excess payment during the same financial year sub-para (C) of para (1) of Trade Circular 7T 2013 is amended as under,-

“Where the dealer has made double payment of taxes then the dealer shall make application along with appended Annexure ‘A’ for refund of excess amount after the due date of filling of return containing the period for which the payment was made twice to the respective Joint Commissioner of Sales tax (Nodal Division) in Mumbai and Pune or concerned Joint Commissioner of Sales Tax (VAT-ADM) in mofussil areas. Such application will be treated as miscellaneous refund application and will be taken up for disposal on priority.”

4. 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, the same may be referred to this office for further clarification. You are requested to bring contents of this circular to the notice of the members of your association.

(Rajiv Jalota)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.

Download Annexure A

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