Trade Cir. No. 29 T of 2009 Date: 30.10.2009
Sub : Relaxation of the due date for the uploading of e-returns for the period ending September 2009
Ref : Trade Circular No. 16T of 2008 dated 23-4-2008.
The due date for filing of returns for the period ending September 2009 is 21st October 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 prescribed date, 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) Thus the dealers, who paid the tax within the due date and upload the e return within the aforesaid period shall not be treated as late filers.
3. Large number of representations have been received requesting to extent the date for uploading e-return for the period ending September 2009. It has been further stated that many dealers could not upload their e-return till date. These requests have been considered favorably and now it is decided to allow to upload the e-return for period ending September 2009 till 09/11/2009.
4. Needless to state that, the extension of date is only for uploading the e-return. The due date for payment of tax remains unchanged.
5. 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.
6. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai.