MVAT

Maharashtra VAT assessments – Denial of Set-off denied and Addition to turnover in an arbitrary way – Need for revamp of assessment procedure

Goods and Services Tax - Maharashtra VAT assessments – Denial of Set-off denied and Addition to turnover in an arbitrary way – Need for revamp of assessment procedure 1. The procedure followed in VAT assessments under Maharashtra VAT Act has been putting the dealers to severe hardship, so far as it relates to denial of set-off and addition to turnover [&helli...

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Justice delayed – Justice denied – Another possible case

Goods and Services Tax - 1. Section 26 of Maharashtra VAT Act (MVAT Act) was amended by the State Legislature on 15 April 2017, by which condition of pre-deposit of certain percentage of disputed tax amount at the time of filing 1st and 2nd appeals was introduced. 2. Sub-sections (6A), (6B) and (6C) to Section 26 read as under: “26. […]...

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PTEC And PTRC Registration in Maharashtra

Goods and Services Tax - PTEC stands for Professional Tax Enrolment Certificate and PTRC stands for Professional Tax Registration Certificate. Usually these Registration are required to conduct business in Maharashtra and in many other States. PTEC allows to pay professional tax of a business entity and also of the professional or owner of the business. In other ...

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India is My Country & Paying Other’s Taxes is My Duty

Goods and Services Tax - Taxpayer will have to pay TDS as per provisions of Income Tax. It means while giving remuneration to other, tax is required to be deducted and deposited with the government....

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Appeal Provisions Under Maharahstra Settlement of Arrears of Tax, Interest & Penalty Act 2019

Goods and Services Tax - Government of Maharashtra has enacted Maharashtra settlement of Arrears of Tax, Interest and penalty act 2019 w.e.f. 06-03 2019. It provides for settlement of such outstanding arrears as on 01-04-2019 under Mvat act and other allied act, pertaining to periods upto 30-06-2017....

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Issued faced during assessments & in functioning of Maharashtra VAT Website

Goods and Services Tax - AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under the Maharashtra Value Added Tax Act, 2002 , the Central Sales Tax Act, 1956  and some issues related to the functioning of the Department’s portal viz www.mahagst.gov.in/en. Text of their letter is as follow...

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Maharashtra- Periodicity for PT payment & Filing Return for FY 2021-22

Goods and Services Tax - Periodicity for Paying Tax and Filing Return under PT Act for the F.Y. 2021-22 Instructions:‑ 1. Periodicity of the PTRC dealers who are required to Pay Tax and File Return Monthly or Yearly under PT Act is published by the Department and the list is kept in the Excel sheet attached under the head “PTRC […]...

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Maharashtra budget 2021- Concession in Stamp Duty to Women

Goods and Services Tax - Concession in Stamp Duty by 1 percent over the prevailing rate exclusively to Women, provided the transfer of house property or registration of sale deed is in the name of women. Increasing State Excise Duty to Rs. 220 percent of manufacturing cost or Rs. 187 per proof litre whichever is high on branded country liquor only....

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Govt. Dept. still deducting TDS under MVAT Act in GST Era: ICAI

Goods and Services Tax - it has been observed that some of the Govt Departments like PWD & other Municipal Corporations and Local Self Govt bodies continue to deduct TDS as per the provisions of Section 31 of Maharashtra Value Added Tax Act, 2002....

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Budget 2018 Speech by Maharashtra FM Sudhir Mungantiwar

Goods and Services Tax - In my last budget speech, I had mentioned about the Jal and Bhoomipoojan for Chatrapati Shivaji Maharaj Memorial in Arabian Sea near Mumbai at the hands of Honble Prime Minister of India. Now, the tender for this memorial has been finalized and work order has been issued. I am happy to mention that this project will be completed in thirty...

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MVAT Refund: HC dismisses writ for unreasonable delay in moving the same

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) - E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following...

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MVAT assessment order passed manually should be served Manually too: HC

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court) - Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court) 1. Manual Assessment order under Maharashtra VAT Act for Year 2015-16, purported to be passed on 20/03/2020 and served through email on 14/07/2020, held to be barred by limitation in absence of manual service in view of provisions un...

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SC directs Bombay HC to hear issue of short tenure of 2 years for Members of Sales Tax Tribunal

Tax Bar Association Pune Vs The State of Maharashtra & Anr. (Supreme Court) - Supreme Court has directed that the Tax Bar Association v State of Maharashtra pending in the Bombay High Court which challenges the very short tenure of 2 years for Members of Sales Tax Tribunal should be heard finally on 22.2.2021. This is in view of desperate situation of vacancies in the Tribuna...

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Taking of services of operating cranes not amounts to transfer of right to use

Sanghavi Movers Ltd. Vs. State of Maharashtra (MSTT) - Sanghavi Movers Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal, Pune) Maharashtra Sales Tax Tribunal held that taking services of operating cranes from appellant to carry out work does not amount to ‘transfer of right to use’ the cranes. it held as follows:- i. VAT and CST...

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Bombay HC refers matter of 10% Mandatory deposit under MVAT to Larger Bench

United Projects Vs State of Maharashtra (Bombay High Court) - The petitioners are aggrieved by the refusal of registration of their appeals filed under the Maharashtra Value Added Tax Act since they have not deposited the ten per cent of the disputed amount now mandated under the amended provision of Section 26 of the Act. They have challenged the validity of ...

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Clarification regarding Entry 11A of Schedule B’ under Maharashtra VAT

Trade Circular No. 27T of 2021 - (04/10/2021) - It is clarified that, this benefit is available for RCS flights on both - origin as well as departure airports. This benefit is available for operating all RCS-UDAN flights by Fixed Wing Aircraft, Helicopters and Seaplanes at any Airport/ Heliport/ Helipad/ Water Aerodrome located within the State o...

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Maharashtra VAT: Territorial Jurisdiction of AC (INV-C)

Notification No. DC (A & R)/PWR/JURIS-2012/2/ADM-8 - (22/09/2021) - Commissioner of State Tax, Maharashtra State, Mumbai hereby amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : —...

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Professional Tax Returns Due Date Extended for Maharashtra

Notification No. PFT 1221/C.R. 16/Taxation-3 - (17/06/2021) - Vide notification dated 17.06.2021 Due date for filing Profession Tax Returns on the website of the Maharashtra Goods and Services Tax Department for the Months of March-2021, April-2021 & May-2021 is been extended till 30th June, 2021. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, ...

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Late fee waiver under Maharashtra Value Added Tax Rules, 2005

Notification No. VAT-1521/C.R. 55/Taxation-1 - (03/06/2021) - FINANCE DEPARTMENT Hutatma Rajguru Chowk, Madam Cama Marg, Mantralaya, Mumbai 400 032, dated the 3rd June 2021. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT-1521/C.R. 55/Taxation-1.—In exercise of the powers conferred by the proviso to sub-section (6) of section 20 of the Maharashtr...

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MVAT: Administrative Relief To Un-Registered Dealers- Dispenses return filing requirement

Trade Circular No. 10T of 2021 - (31/05/2021) - Due to current system in place it is not possible to file the returns pertaining to such unregistered period till the registration is made effective for such period on system....

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Recent Posts in "MVAT"

MVAT Refund: HC dismisses writ for unreasonable delay in moving the same

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court)

E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel [&he...

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Clarification regarding Entry 11A of Schedule B’ under Maharashtra VAT

Trade Circular No. 27T of 2021 04/10/2021

It is clarified that, this benefit is available for RCS flights on both - origin as well as departure airports. This benefit is available for operating all RCS-UDAN flights by Fixed Wing Aircraft, Helicopters and Seaplanes at any Airport/ Heliport/ Helipad/ Water Aerodrome located within the State of Maharashtra subject to the conditions ...

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Maharashtra VAT: Territorial Jurisdiction of AC (INV-C)

Notification No. DC (A & R)/PWR/JURIS-2012/2/ADM-8 22/09/2021

Commissioner of State Tax, Maharashtra State, Mumbai hereby amends the Notification No. DC (A & R)/PWR /JURIS-2012/2/ADM-8, dated the 6th November 2012, as follows, namely : —...

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Issued faced during assessments & in functioning of Maharashtra VAT Website

AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under the Maharashtra Value Added Tax Act, 2002 , the Central Sales Tax Act, 1956  and some issues related to the functioning of the Department’s portal viz www.mahagst.gov.in/en. Text of their letter is as follow...

Read More

Professional Tax Returns Due Date Extended for Maharashtra

Notification No. PFT 1221/C.R. 16/Taxation-3 17/06/2021

Vide notification dated 17.06.2021 Due date for filing Profession Tax Returns on the website of the Maharashtra Goods and Services Tax Department for the Months of March-2021, April-2021 & May-2021 is been extended till 30th June, 2021. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 17...

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Late fee waiver under Maharashtra Value Added Tax Rules, 2005

Notification No. VAT-1521/C.R. 55/Taxation-1 03/06/2021

FINANCE DEPARTMENT Hutatma Rajguru Chowk, Madam Cama Marg, Mantralaya, Mumbai 400 032, dated the 3rd June 2021. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT-1521/C.R. 55/Taxation-1.—In exercise of the powers conferred by the proviso to sub-section (6) of section 20 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of ...

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MVAT: Administrative Relief To Un-Registered Dealers- Dispenses return filing requirement

Trade Circular No. 10T of 2021 31/05/2021

Due to current system in place it is not possible to file the returns pertaining to such unregistered period till the registration is made effective for such period on system....

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MVAT: Clarification on periodicity of return filing & Late Fees

Trade Circular No. 09 T of 2021 31/05/2021

The annual return is prescribed for those dealers whose tax liability in the previous year does not exceed Rs. 25,000/, Financial Year 2019-20 was the first financial year for which this new annual periodicity of return filing is applicable. Accordingly, those dealers who were having tax liability below Rs. 25,000/-in the previous financi...

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MVAT assessment order passed manually should be served Manually too: HC

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court)

Greatship (India) Ltd. Vs State of Maharashtra (Bombay High Court) 1. Manual Assessment order under Maharashtra VAT Act for Year 2015-16, purported to be passed on 20/03/2020 and served through email on 14/07/2020, held to be barred by limitation in absence of manual service in view of provisions under Maharashtra VAT Act. 2. Held to [&he...

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Maharashtra- Periodicity for PT payment & Filing Return for FY 2021-22

Periodicity for Paying Tax and Filing Return under PT Act for the F.Y. 2021-22 Instructions:‑ 1. Periodicity of the PTRC dealers who are required to Pay Tax and File Return Monthly or Yearly under PT Act is published by the Department and the list is kept in the Excel sheet attached under the head “PTRC […]...

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