MVAT circulars

Guidelines for GST tax payers to report ITC related fields properly

Trade Circular No. 47T of 2019 (26/08/2019)

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...

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Guidelines for cross checking of Input Tax Credit under MVAT

Trade Circular No. 46T of 2019 (23/08/2019)

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....

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MVAT: Withdrawal of Trade Circular No. 25A of 2008 dated 22.12.2008

Trade Circular No. 45T of 2019 (16/08/2019)

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 The said Trade Circular stands withdrawn....

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Documents requirement for MVAT Registration relaxed

Trade Circular No. 44T of 2019 (16/08/2019)

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 ...

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Reimbursement of SGST applicable on tickets of Super 30 movie

Trade Circular No. 43T of 2019 (07/08/2019)

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...

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Maharashtra Amnesty Scheme- Opportunity to taxpayers who faced technical glitches

Trade Circular No. 42T of 2019 (05/08/2019)

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...

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MVAT Audit report in form e-704 not to be filed if tax liability not exceeds Rs. 25000

Trade Circular No. 41T of 2019 (01/08/2019)

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...

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FAQs: Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

Trade Circular No. 40T of 2019 (20/07/2019)

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 […...

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Redressal of issues due to technical glitches on

Trade Circular No. 38T of 2019 (01/06/2019)

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

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GST on construction of Affordable Houses in Mumbai Metropolitan Region

Trade Circular No. 37T of 2019 (17/05/2019)

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....

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October 2020