No.VAT/ JC Returns/ Mumbai Dt : 21.04.2009 Trade Cir. 15T of 2009
Sub: Uploading of electronic returns by refund claimants and ‘nil’ return dealers
Ref: 1)Trade Circular No 16T of 2008.
2) Trade Circular No 38T of 2008.
3) Trade Circular No. 52T of 2007
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In Trade Circular No 16T of 2008, a relaxation had been granted that in view of the difficulties likely to be faced by the dealers in the initial stages, the dealers were allowed to upload the e returns within 10 days from the due date for the filing of respective return. This concession was applicable only for the returns to be filed for the months of May 2008 to September 2008.Such e returns uploaded within 10 days from the due date were not to be treated as late, if the payment of due tax was made before the due date of the paper returns.
2 . Trade Circular No 38T of 2008 had explained that the dealers claiming the refund in the returns were also eligible for the additional period of 10 days for the submitting of the acknowledgment.
3. The procedure for submitting the acknowledgment of the e return has been discontinued after the process of e enrolling for the e services. A section of the dealers claiming refund in the returns and the dealers filing nil returns have expressed concern as regards the applicability of the Trade circular No 38T of 2008 even today.
4.In view of the doubts expressed, it is hereby clarified that the dealers claiming refund in their returns and also the dealers filing ‘nil’ returns can also upload the e returns within 10 days from the due date, prescribed for the filing of the returns.
5. In the Trade Circular No 52T of 2007 dated 31-7-2007, it had been clarified that where there are no inter state sales in any return period, no return is required to be filed under the CST Act, 1956, provided the return filed under the MVAT Act, 2002 for the same period shows NIL turnover of inter state sales.
To remove the doubts, if any, it is further clarified that this exemption from filing of the CST return is applicable to the CST e returns also, in the situation described above.
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.
6. You are requested to bring the contents of this circular to the notice of all the members of your association.
Commissioner of Sales Tax
Maharashtra State, Mumbai.