MVAT Territorial Jurisdiction Update: Mumbai AC and STO Changes

Introduction: The Maharashtra Value Added Tax Act, 2002, recently witnessed significant changes in its territorial jurisdiction concerning Assistant Commissioner (AC) and Sales Tax Officer (STO) roles in Mumbai. The Commissioner of Sales Tax, Maharashtra State, Mumbai, issued a crucial notification dated December 11, 2023, amending the existing jurisdictional boundaries.

Detailed Analysis: The amended notification, effective from September 8, 2022, brings notable modifications to the Schedule appended to the earlier notification dated November 6, 2012. The key alterations include substitutions and deletions for specific positions. Notably, Assistant Commissioner of Sales Tax (Investigation) responsibilities for specific areas in Mumbai have been realigned, impacting MVAT’s operational landscape.

• Changes in Assistant Commissioner of Sales Tax (Investigation): The amended notification substitutes entry No. 28, delineating the territories falling under the purview of Assistant Commissioner of Sales Tax (Investigation) in Mumbai. The revised entry provides a detailed list of areas and corresponding codes, redefining the jurisdictional scope.
• Adjustments in Assistant Commissioner of Sales Tax (Joint Commissioner of Sales Tax-Investigation Office): The notification introduces modifications to entry No. 30, redefining the responsibilities of Assistant Commissioner of Sales Tax (Joint Commissioner of Sales Tax-Investigation Office) in Mumbai. The updated entry specifies the areas covered and associated codes, streamlining the territorial jurisdiction.
• Revised Territory for Sales Tax Officer (EST /Training and Publicity): Entry No. 164 undergoes substitution, impacting the Sales Tax Officer (EST /Training and Publicity) role in Mumbai. The altered entry precisely outlines the areas within the state under the jurisdiction of the concerned officer.
• Deletion of Entry No. 187: The notification eliminates entry No. 187, signaling a shift or consolidation in the responsibilities previously assigned.

The changes outlined in the notification indicate a strategic realignment of territorial jurisdiction, aiming to enhance administrative efficiency and streamline tax-related processes under MVAT. The amendments aim to provide clarity and coherence in defining the roles of AC and STO in Mumbai.

Conclusion: The recent notification issued by the Commissioner of Sales Tax, Maharashtra State, Mumbai, brings pertinent changes to the territorial jurisdiction of Assistant Commissioner (AC) and Sales Tax Officer (STO) roles under MVAT. Taxpayers, professionals, and stakeholders should stay abreast of these modifications to ensure compliance and navigate the revised operational landscape effectively. The amendments reflect the authorities’ commitment to optimizing the tax administration framework, fostering transparency, and facilitating smoother tax-related processes in Maharashtra.

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COMMISSIONER OF SALES TAX, MAHARASHTRA STATE, MUMBAI

GST Bhavan, Mazgaon, Mumbai 400 010, dated the 11th December, 2023.

NOTIFICATION

 MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. DC (A & R)/PWR/JURIS-2012/2/ADM-8.—In exercise of the powers delegated under sub- section (3) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of the Order dated the 14th March 2023, published in the Maharashtra Government Gazette, Part II, Extra-Ordinary No.27, dated 21st March 2023, the Commissioner of Sales Tax, Maharashtra State, Mumbai, hereby with effect from 8th September 2022, amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : ―

In the Schedule appended to the said Notification, —

(1) for No. 28, the following shall be substituted, namely : —

(2) for No.30, the following shall be substituted, namely : ―

(3) for No. 164, the following shall be substituted, namely : ―

(4) No. 187 shall be deleted.

ASHEESH SHARMA,
Commissioner of Sales Tax,
Maharashtra State, Mumbai.