Written submissions made by the concerned Officer /jurisdictional officer shall be approved by the jurisdictional Commissioner of Central Tax in case of CGST and Joint Commissioner of State Tax in case of SGST....

The dealer who applies for voluntary registration was required to make the payment of Rs. 25,000/- as a security deposit, at the time of application for registration. Refund of such security deposit is to be given as per rule 60A of the Maharashtra Value Added Tax Rules, 2005....

Revocation of Late fee exemption: If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law....

Certain queries have been received by this office seeking clarification with regards to applicability of TDS under MVAT Act after 1st July, 2017. The amended provisions are explained as follows:a) An employer should have deducted tax (TDS), in respect of a works contract, executed upto 30th June 2017, even if the amount is payable after 3...

Salient features of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 and its procedural aspects related to various Acts administered by the Maharashtra Goods and Services Tax Department....

In case of some of the dealers, form e 704 was uploaded on a date. and, acknowledgment of the same was received after 3 to 4 days. However, date of uploading mentioned on the acknowledgment received was later date on which the pdf acknowledgement of form 704 received by the dealer...

If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then, his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law....

It is hereby clarified that, there is no change in the monetary limit for the intra-State movement of the goods as provided under the Notification cited at Ref. (1) above. In other words, with effect from 1st July 2018, no e-way bill is required to be generated for the intra-State movement in the State of Maharashtra...

Various representations have been received regarding imposition of penalty in case of minor discrepancies in the details mentioned in the e-way bill although there are no major lapses in the invoices accompanying the goods in movement....

It is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions of the GST Acts or the rules made thereunder....