TRADE CIRCULAR
No. VAT/E-Return/ Mumbai dt. 30.01.2009
Trade Cir. No. 6 T of 2009
Sub : Mandatory Filling of E-return
Ref : Notifications
1) No. VAT 1507/CR-94/Taxation -1, Dt.14.03.08
2) No. VAT/1007/ Adm-6/ Taxation-1 dated 19th April 2008
3) No. VAT/AMD-1007/ IB/Adm-6 Dated 30th August 2008
4) No. VAT/AMD-1007/ IB/Adm-6 Dated 20th December 2008
As a result of the above referred notifications, dealers who are liable to file monthly, quarterly or six monthly returns, are filing the respective returns electronically.
The dealers from the above category, who are required to file fresh, revised returns for the previous defaulting period, are advised to file such returns in the electronic form. These returns will also be considered as proper compliance of the law.
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.
You are requested to bring the contents of this trade circular to the notice of the members of your association.
Yours faithfully,
(SANJAY BHATIA),
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
