MGSTD has made available the facility to carry e-Submission & e-Hearing in MVAT Assessment Proceedings electronically, wherein the officers as well as dealers would be able to carry out their part of the assessment process without personal attendance. ...

Office of the Commissioner of State Tax, Maharashtra State, 1st Floor, GST Bhavan, Mazgaon, Mumbai-10. TRADE CIRCULAR To, ____________ ___________ ____________ No. ACST(VAT-3)/App/E-submi. & Hearing/Bal Mumbai. Date. 29/07/20. Trade Circular 11T of 2020. Sub. Guidelines for online e-submission and e-hearing in first appeals‑reg. Ref...

It was requested by the Trade and Associations that time limit provided for submission of application for refund of security deposit of Rs. 25,000/- be extended....

Office of the Commissioner of State Tax Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. CORRIGENDUM No. JC (HQ)-1/GST/2020/Appeal/ADM-8 dated 2nd June 2020. Corrigendum to Trade Circular No. 9T of 2020. To, Subject: Corrigendum to Trade Circular 09T of 2020 Dt 26th May 2020. Ref: (1) This office Trade Circular 09T of 20...

Various representations have been received wherein the issue has been decided against the registered person by the adjudicating authority or refund application has been rejected by the appropriate authority and appeal against the said order is pending before the appellate authority....

Guidelines for delay condonation in appeal, acceptance of form 314 and rectification of assessment order by the nodal officer under the MVAT Act 2002 vide Trade Circular No. 08 T of 2020 dated 25/05/2020. Office of the Commissioner of State Tax, 1st floor, GST Bhavan, Mazgaon, Mumbai – 400 010. TRADE CIRCULAR No. VAT/AMD-2020/1A/Adm-8 T...

Maharashtra Profession Tax -Whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to March 2020 and monthly period of April 2020, is exempted...

In order to follow the government directives pertaining to attendance and to also ensure that no assessment is barred by limitation, all the officers are instructed to pass the assessment orders on the SAP system and where it is not possible to pass assessment orders on system, in such cases the assessment orders may be passed manually ou...

As you are aware, several cases of monetization of credit fraudulently obtained or ineligible credit through refund of Integrated Goods & Service Tax (IGST) on exports of goods have been detected in past few months. On verification, several such exporters were found to be non-existent in a number of cases. In all these cases it has been f...

Office of Commissioner of Profession Tax. Maharashtra State. 8th Floor. GST Bhavan, Mazgaon, Mumbai – 400010. TRADE CIRCULAR No: ACST/VAT-3/PT/Late-fee-waiver/_/2020/B-196, Mumbai. Dt: 19/03/2020 Trade Circular No. 04T of 2020 Sub: Exemption from payment of Late Fees u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Cal...

The departmental authorities shall avoid any physical visits to the dealer's place of business or place of residence wherever possible for any reason whatsoever. Any action required to be taken and compliance required from the dealer shall be taken through electronic medium as far as possible....

The last date for electronic uploading of form e-704, for the financial year 2018-19, is 28th February, 2020 and the last date for submission of above documents is 09th March, 2020....

The Government of Maharashtra has now issued GRs regarding reimbursement of SGST in case of movies Panipat and Tanhaji: The Unsung Warrior. In view of the above, the present circular is issued for instructions regarding the procedures....

The dealers who desire to file Appeal application against the orders passed by the Assessing Authorities under various Acts, apply manually to the Appropriate Authorities. These Appeal Applications are then decided by the Appellate Authorities as per the provisions of the Act....

Guidelines are given to the assessing & appellate authorities, handling cases of dealers, dealing in unmanufactured tobacco, sold in packets under a brand name, in view of the Bombay High Court judgment in the case of M/s Amar Agencies & others....

This Circular gives guidelines on issues such as allowing transitional credits under GST, as per revised return, verification of CST declarations, verification of MVAT credit etc....

As a step forward towards Ease of Doing Business initiative, MGSTD has now introduced facility to make payment of PTRC and PTEC in single screen through its web-site. This facility is optional....

Maharashtra Goods and Services Tax Department is providing various e-services viz. e-registration, e-return filing, e-payment of tax, etc. While availing such e-services, dealer may sometimes face problems with respect to processes and/or procedures for availing e-services....

(i) A registered dealer whose tax liability during the previous year had not exceeded rupees twenty five thousand, shall file Annual Return within twenty one days from the end of the year to which such return relates....

The power to regulate the case of delay due to technical difficulties in obtaining registration under the Profession Tax Act are hereby delegated to the Joint Commissioner of State Tax (Adm) of the respective division and for Mumbai to Joint Commissioner of Profession Tax, Mumbai....

Recently, one such case has been noticed, wherein the tax payer of Maharashtra State has not disclosed the ineligible ITC on account of IGST paid on inward interstate supply and import supplies in its periodic returns filed in form GSTR-3B. It resulted in short transfer of IGST funds to the State of Maharashtra...

For the periods starting on or after Ola April 2005 and ending on or before 31a March 2008, the return as well as the MVAT Audit report filing process was not electronic. ITC in such cases shall be allowed upon verification of record such as tax invoices and books of accounts produced by the claimant dealer....

You may recall that the Trade Circular No-25A of 2008 dated 22nd December, 2008 was issued to clarify the calculation of Cumulative Quantum of Benefits (CQB) on purchases used in manufacture of goods in respect of which set-off U/R 41F of BST Rules is admissible. The said Trade Circular stands withdrawn....

There is a demand from the trade that, some modifications are required in Sr. No. A.10 of the list of documents required for all types of registration in trade Circular No.20T of 2017 dated 16/06/2017.In the said column of Sr. No. A. 10, it is mentioned that In case of LICENSED commodities, license showing name of the licensee, period of ...

You are aware that Super 30 movie which gives an important social message in the field of education is released throughout India. To promote this social message, Government of Maharashtra has issued above referred GR wherein Government is going to reimburse to the registered theatre the component of State Goods and Services Tax (SGST) pro...

Opportunity to the taxpayers who have faced technical glitches affecting the payment of requisite amount and submission of applications for Settlement of Arrears under First Phase...

The dealers, whose tax liability in the year does not exceed Rs. 25,000 need not file audit report in form e-704 even if the turnover of such dealer exceeds Rs. 1 crore in the said year. Dealer, who holds an Entitlement Certificate in respect of any Package Scheme of Incentives, shall not be liable to file audit report in form e-704 if hi...

Certain queries have been received from the Departmental Authorities as well as the Trade on Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 . In view of these queries following clarification is issued in the form of FAQs. Office of the Commissioner of State Tax, Maharashtra State 8th Floor, GST […...

Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the portal www.mahagst.gov.in. of the Maharashtra Goods and Services Tax Department...

List of metropolitan cities provided in the said clause includes Mumbai (whole of MMR i.e. Mumbai Metropolitan Region) with its respective geographical limits prescribed by an order issued by the Central or State Government in this regard....

Clarification and FAQ’s on Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019  related to the provisions of the Ordinance more particularly relating to determination of requisite amount, un-disputed tax to be paid under the Ordinance, issue based withdrawal of the appeals etc. Office of the Comm...

A dealer can also apply to the assessing officer in case claims against declarations or certificates were disallowed in the assessment order due to non-production of such declarations or certificates and if such declarations or certificates have now been received. [sec. 24(2)] Rectification application can be filed only if appeal is not f...

Office of the Commissioner of Sales Tax, (GST),  8th floor, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR No: ACST (VAT)-3/Led. Confirmation/SAP/2018-19/B- 535 Mumbai, Dt 25/04/19 Trade Circular No. 15T of 2019 Subject : Submission of details of sales through Online Ledger Confirmation Utility.. Reference : Trade Circular No. 30T ...

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....

Employer whose profession tax liability exceeds Rs. 50000/- in the previous year are required to file monthly returns. Remaining tax payers have to file yearly return. Newly registered tax payers in any year are also required to file monthly returns in that year. For subsequent year, their periodicity depends on the tax payment of the pre...

In case the Nodal Officer decides to undertake the Audit, then he/she shall issue a notice in FORM-GST-ADT-01. Depending upon the record to be verified he/she may decide whether the Audit is to be carried out at the business premises of the tax payer or at the office concerned. The place at which the Audit is to be carried out shall be ex...

Trade Circular 33T of 2018 explains Submission of invoices for processing of claims of GST refund, System validations in calculating GST refund amount,  Re-credit of electronic credit ledger in case of rejection of GST refund claim, Disbursal of GST refund amount after sanctioning by the proper officer, Status of GST refund claim after i...

Sale of natural gas is liable to VAT @ 13.5% [Sch. Entry B-15]. However, with effect from 24th August 2017, natural gas sold to a manufacturer, certified by the Joint Commissioner of Sales Tax became liable to a lower rate of 3%, by virtue of a newly inserted schedule entry B-16 [Notfn. at reference 1], Benefit of this lower rate of 3% is...

The department has received representations from trade, stating difficulties in obtaining e-CST declarations/certiticates for period 2016-17 due to incorrect entries filed by dealer while filing annual returns u/s 20(4)(b) of MVAT Act, 2002.The present e-CST module in MAHAGST portal is modified to address above mentioned issue...

Maharashtra State GST Department has established dedicated helpdesks in all State GST offices in the state for assisting taxpayers in e-filing of various applications/forms, namely-1) Registration- Application for New Registration, Amendment and Cancellation. 2) Return - GST 3B, GSTR 1, GSTR 4, GSTR 5, GSTR 6, GSTR 7. 3) Payment- GST 3B r...

Your attention is invited towards the Trade Circular cited at Ref. (8) above. The said Circular mandated the buyer, under certain circumstances, to submit electronic evidence (Ledger confirmation) in support of his set-off claim. ...

Late fees is not payable for delayed return filing of Professional Tax (PT) Returns in Maharashtra by the registered employer in respect of monthly or annual returns pertaining to periods April 2016 to November 2018 if  amount payable as per return been/shall be paid on or before the due date. The aforesaid employers should submit the [...

All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallow the claims made under section 8(6) of the CST Act, merely on the ground that the declarations in Form 'I' are issued by Sales Tax/Commercial Tax authorities of other States....

Grant of refunds of the amount deposited by way of security deposit of Rs. 25000 at the time of Voluntary Registration under MVAT Act, 2002....

It is hereby clarified that the MGSTD (State Tax) authorities should only verify the Transitional Credit in respect of MVAT and Entry Tax. In other words, the State Tax Authorities should not undertake the verification of the CENVAT credit pertaining to the Central Excise Act or, as the case may be, the Service Tax Act....

Maharashtra Govt issued Guideline on Legal aspects about the admissibility or inadmissibility of ITC under MGST Act and rules made thereunder and Quantification of eligible and in-eligible refund amount, and further process in this behalf vide Trade Cir. No. 22T of 2018 dated 01.09.2018 Office of the Commissioner of State Tax, (GST), 8th ...

The GST Council in its 28th meeting approved the proposal to open the migration window for taxpayers, who have filed Part A of FORM GST REG-26, but not Part B of the said FORM. Such taxpayers are required to approach the jurisdictional Central Tax/State Tax nodal officers with the necessary details on or before 31st August 2018....

The taxpayers, who have submitted their technical issues, are now following with the department to get the updates on the status of their issue. The trade is hereby made aware that the cases, which are being shared with GSTN for resolution under the IT Redressal mechanism, are published by the department on department's portal www.mahagst...

GST Council in 28th meeting approved opening of Migration window for taxpayers, who have filed Part A of GST REG-26, but not completed Part B of said form. Accordingly, Maharashtra State Tax Department had issued above referred trade circular 18 T of 2018 dated 31/07/2018 and organised a Special Campaign during 06 August 2018 to 10 August...

Maharashtra Government has announced a Special Campaign for GST Migration Pending cases vide Trade Circular No. 18T of 2018 dated 31/07/2018 and explained Whom to apply for re-opening the Migration Window?,What should be included in the Request Letter? and Procedure for completing pending Migration. Office of the Commissioner of Sales Tax...

The third proviso to sub-section (3) of section 54 of the MGST Act states that no refund of input tax credit shall be allowed in cases where the supplier of goods or services or both avails of drawback in respect of central tax....

Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the application, consideration of the facts as also the report in this behalf, obtained from the Nodal Officer concerned, the request for ADM Relief was either rejected or granted....

Maharashtra Government exempts whole of the late fee payable by the registered employer, in respect of the monthly or annual PTRC returns pertaining to the periods April 2016 to June 2018 is being exempted, subject to the fulfillment of eligibility condition....

MGST procedure to be followed in case of interception of conveyances for inspection of goods in movement and detention, release and confiscation of such goods and conveyances. ...

Department of Revenue, Government of India vide a circular No. 39/13/2018 dated 3rd April 2018 has put in place an IT —Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them....

Above referred Trade Circulars were issued by Maharashtra Sales Tax Department explaining the new automation process of filing of returns under Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956. Return filing in new automation processes and changes in procedures were explained in Trade Circular 22T of 2016 Dt. 26th Aug...

1.1. You are well aware that for the period starting from 1st April 2016, the Department had provided facility to obtain the e-CST declaration(s) and certificate(s), as per the provisions of Central Sales Tax Act, 1956 (hereinafter referred to as CST Act). This facility is available on the new portal i.e. www.mahagst.gov.in for all the de...

INSTRUCTIONS TO FILE LUT ONLINE - The registered person who desires to make zero rated supply of goods or services or both without payment of the Integrated Tax (IGST) shall file an application at GSTN portal in FORM GST RFD-11 (as notified under rule 96A of the MGST Rules vide Notification-State tax dated 1st July 2017 and as amended fro...

The dealers file their returns under the MVAT Act 2002 and the CST Act, 1956 for the periods from 1st April 2016 on the new web portal of the Maharashtra Goods and Services Tax Department (MGSTD) viz., www.mahagst.gov.in. ...

As explained earlier, due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications /documents /forms pertaining to refund claims on account of inverted tax structure and deemed exports shall be filed and processed manually till further orders....

The new single revised return filing process envisages preparation of invoice-wise sales and purchase annexure. For this dealer is required to visit to MGSTD Web-site and download the return template form. The new process of filing of single revised returns for the periods starting from Apr 2016 is being explained in the latter part of th...

he dealers registered under the CST Act, 1956, on or after 25.05.2016 can apply for eCST declarations for the periods starting from 01.04.2016 on the SAP System available on the web Portal mahagst.gov.in. The process of raising, downloading and cancelling CST declarations has been explained in Trade Circular No 8T of 2017....

The date on which the utility of obtaining the e-CST declarations shall start on MAHAGST portal will be notified soon through a Trade Circular. In the meantime, the nodal officers with whom the e-CST applications of the dealers registered prior to 25/05/2016, for periods up to 30 /06/2017 are pending have been instructed to dispose off th...

For the period 24th August 2017 to 13th October 2017 the sales of Natural Gas, to manufacturers, who were not holding the registration certificate under the MVAT Act during the said period, shall be liable for VAT @ 13.5% under Schedule entry B-15.....

Date for filing VAT Audit Report (e-704) in Maharashtra for F.Y. 2016-17 is extended up to 15th February 2018 vide Trade Circular No. 02T of 2018 dated 12.01.2018....

The registered taxable person who desires to get the refund of excess balance in the electronic cash ledger is required to file application manually in FORM GST RFD-01A (as notified in the MGST Rules vide notification No. 55/2017 -State tax dated 15.11.2017. All the details in the said form is to be filled appropriately....

Office of Commissioner of Profession Tax, Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai – 400010. TRADE CIRCULAR No: ACST/VAT-3/PT/Late-fee-waiver/61/2017/B-2002, Trade Circular No. 57T of 2017 Mumbai, Dt : 30/12/2017 Sub: Exemption from payment of Late Fees U/s 6(3) of the Maharashtra State Tax on Professions, Trades, Calli...

Provisional IDs and Access Token of Phase 17 taxpayers, are now made available by GSTN. Taxpayer can obtain their Provisional IDs from department's portal www.mahavat.gov.in, using their login credentials. This list of all such taxpayers is published under GST Tab on Mahavat portal as well as on Mahagst portal....

The Maharashtra GST Department (MGSTD) has been providing various electronic services and other related information to the taxpayers and the other stakeholders through its website mahavatgov.in. ...

Trade Circular No. 54T of 2017 Provisional IDs and Access Token of Phase 16 taxpayers, are now made available by GSTN. Taxpayer can obtain their Provisional IDs from department's portal www.mahavat.gov.in, using their login credentials. This list of all such taxpayers is published under GST Tab on Mahavat portal....

The dealer can apply for Voluntary Registration under the provisions of Section 16(2) of MVAT Act 2002. The section provides for payment of security deposit of Rs. 25000/-for such registration under the said provision. There are certain contingencies in which the dealers may apply for refund of paid security deposit. ...

Filing of audit report in Form E-704 by the dealers registered on SAP system from 25/05/2016 for the financial year 2016-2017 on Mahavat website. :- Earlier MSTD had issued a Trade Circular No. 27T of 2009 date 1st October, 2009 on the subject of filing of VAT Audit Report in Form- 704 electronically....

The facility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the MGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax e...

Due to the non-availability of the refund module on the common portal, it has been decided, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies of goods or services or both without payment of integrated tax shall be filed and processed manually till fur...

The facility of making e-payments under all Acts (except GST) administered by Maharashtra Goods and Services Tax Department (MGSTD) is available on the web-site www.mahavat.gov.in through the e Payment Gateways of GRAS and the SRI e-Pay. ...

Considering the aforesaid hardship to the trade, it is now decided that the unmatches of Rs. 1000/-or below per supplier per year may be allowed without supplementary annexures being uploaded. It is further clarified that such claims shall be allowed provided the officer is not having any adverse information on record about such supplier....

Declarations in Form 'C' for the periods starting from 1st July 2017 shall be issued only if such goods are purchased for the purposes enumerated in the Office Memorandum issued by Ministry of Finance, Department of Revenue, State Tax Division, New Delhi dated 7th November 2017 such as:-...

With reference to the above referred Trade Circulars, the activity of GST data migration and distribution of Provisional Ids and Access Token is in progress since 14th November 2016. This activity has been carried out by Maharashtra GST Department in stage-wise manner in different 14 phases....

Provisional Ids and Access Token of Phase 14 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

The UN agencies and the Diplomatic Authorities (notified) in Maharashtra were eligible for refund of VAT on purchases in Maharashtra. VAT refund claims for periods prior to 1st July 2017, shall be processed as per VAT provisions....

Every registered person shall display his certificate of registration at his principal place of business and at every additional place or places of business. It is also required to display his GSTIN on the name board which should be exhibited at the entry of his principal place of business and at every additional place or places of busine...

Provisional Ids and Access Token of Phase 13 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavin using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal. This phase 13 mainly considers the 367 dealers whose Provisional IDs ar...

Provisional Ids and Access Token of Phase 12 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat,gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal. This phase 12 mainly considers the 460 dealers whose Provisiona...

As per Section 6(1) of The Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975 (the Profession Tax Act, 1975), every employer registered under the Profession Tax Act, 1975 has to furnish return in prescribed format showing the salaries and wages paid and the amount of tax deducted by him in respect thereof. As ...

Natural Gas is covered under entry 15 of Schedule B of the Maharashtra Value Added Tax Act, 2002. The tax rate applicable is 13.5%. A new entry 16 has been added with effect from 24th August 2017 to the said Schedule for the purpose of sale of natural gas at a concessional rate of 3% by virtue of the above referred notification. ...

Provisional Ids and Access Token of Phase 11 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavdt.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

Provisional Ids and Access Token of Phase 10 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

Provisional Ids and Access Token of Phase 9 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal www.mahavat.gov.in, using their login credentials. The list of all such dealers is published under GST Tab on Mahavat portal....

During the service cell meeting dated 15th July 2017, some of the dealers and sales tax practitioners had brought to my notice that in cases of issue based case where there is mismatch of J2111, the officers insist for the ledger confirmations for the mis-match of small amounts which causes the great hardship to the trade and most of the ...

The person applying for voluntary registration has to deposit an amount of Rs. 25000/- by way of security deposit at the time of registration as per the proviso to section 16(2) of the Maharashtra Value Added Tax Act, 2002. Such deposit is not liable for adjustment against tax payable as per return or towards any other liability under MVA...