8th floor, Vikrikar Bhavan, Mazgaon, Mumbai-400010.

Trade Cir. No. 16 T of 2009 

No.VAT/VAT Ret/ Mumbai, Dt.30.04.2009

Sub: Relaxation of the due date for the uploading of e returns for the period ending March 2009

Ref: Trade Circular No 16T of 2008 dated 23-4-2008.


1. The due date for filing of returns of all periodicities for the period ending March 2009 is 21st April 2009, as provided in Rule 17 under the Maharashtra Value Added Tax Rules, 2005.

2. After the introduction of the e returns, the dealers were required to make the payment of tax within the periodicity prescribed for the returns, but were permitted to upload the e returns within 10 days from the due date prescribed in the said Rule 17 (Please refer Trade Circular No 16T of 2008) The dealers, who paid the tax within the due date and uploaded the e return within the aforesaid period were not treated as late filers.

3. In April 2009, dealers with six monthly tax liability are also being covered under the scope of e returns for the period ending 31st March 2009. Thus, in the month of April 2009, all the VAT dealers in Maharashtra would be uploading e returns. Perhaps, this could be first time in the history of Indian taxation, that such a large number of dealers would be filing e returns. 

4. We have received certain representations requesting that quite a sizeable number of dealers could not file the e returns up to 30th April 2009, even though they were willing to file the same due to various factors such as not being conversant with the electronic process, load shedding in certain parts of the state, lack of awareness etc. We have received the requests that the time limit for uploading the e returns may be extended up to 10th May 2009.

5. In view of the above situation, the dealers are now being permitted to upload the e returns up to 10th May 2009. It goes without saying that the penalty shall not be levied only if the dealer has paid the taxes for the said period within the due date prescribed under Rule 17 of the MVAT Rules. The dealers who have failed to pay the taxes within the prescribed period could always be liable to the penalty for late filing of returns.

6. 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. 

7. You are requested to bring the contents of this circular to the notice of the members of your association.

Yours faithfully,


Commissioner of Sales Tax,

Maharashtra State, Mumbai.

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