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Goods and Services Tax : office of the Jt. Commissioner of State Tax. (HQ-1) F-Wing, 7th floor, New bldg, GST Bhavan, Mazgaon, Mumbai-400010. Tel No. 022 2...
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LAST DATE FOR UPLOADING FORM 501 FOR PERIOD FROM 01/04/2008 TO 31/03/2009 IS 31/03/2012. If you have received more than one Acknowledgement of Audit Report in Form-704, then submit any one of them while doing physical submision
VAT Circular 4T of 2012 – Special measures for revival of sick/closed co-operative sugar factories in the state – Download Notification
In exercise of the powers conferred by clause (a) of sub-section (4) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mat. IX of 2005) and in supersession of the Government Notification, Finance Department, No.VAT.1506/CR-135-A/ Taxation-1, dated the 30th November 2006, the Government of Maharashtra hereby, with effect from 1st March 2012, exempts from payment of tax in excess of five per cent of the turnover of sales, of motor spirits and petroleum products made by any of the oil companies mentioned in column (2) of the Schedule appended herewith, subject to the conditions and restrictions specified in column (3) of the said schedule, to any other oil company mentioned in the said list, namely :—
As per the provisions of section 61 of MVAT Act, 2002 the dealers covered under this section are liable to submit Audit Report in Form 704. Alongwith Form 704, details of the customer-wise sales and customer-wise purchases are also submitted in annexure Jl and J2 with other requisite details. However, for the dealers who are not required to file Audit Report in Form 704 there was no provision to seek the information about the customer-wise sales and purchases and also other details. The information about the latter category of dealers were not available with the department. As a result of this, it was difficult to cross check the input tax credit in respect of the dealers claiming refunds. In order to mitigate this problem and to ensure speedy processing of refund claims and to expedite the cross check of input claims, it is felt necessary to prescribe information similar to Form 704 for dealers not liable to file Audit Report. Accordingly amendments have been made to rule 17 and rule 18.
Whereas the Government of Maharashtra is satisfied that ircumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).
Newly registered dealer shall submit the requisite annexures along with the last return for the said year i.e. alongwith the return for the period in which 31st March of that year occur. Whereas, the dealer whose business is discontinued, disposed off or transferred shall alongwith his last monthly, quarterly or six-monthly return submit the requisite annexures.
In exercise of the powers conferred by sub-section (6) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of the order No. DC (A & R)/ VAT/PWR(INV)/2006/3/Adm-6 dated 9th August 2011, the Commissioner of Sales Tax, Maharashtra State, Mumbai, is hereby pleased to delegate the powers and duties under sub-sections (3) and (4) of section 64 of the Maharashtra Value Added Tax Act, 2002 and rule 69 of the Maharashtra Value Added Tax Rules, 2005, to the following authorities specified in column (2), holding the posts specified in column (3) of the Schedule appended to this order for the period during which such authority continue to hold such post :—
Maharashtra Sales tax Department on its website hosted the List of Suspicious Dealers who has issued false bills without delivery of goods on its website. Sales Tax Department has first issued a list of 698 Dealers around a month back on 21.11.2011. Now the Sales tax Department has issued Additional List list of dealers who it is suspected List of Suspicious Dealers who has issued false bills without delivery of goods. The List can be downloaded from the Links GIven below and in case of any discrepancy they may contact Sales tax Department.
The Internet Service Provider for website of the Maharashtra Sales Tax department is M/s Airtel Major fire broke out in one of the network centers of the said service provider on 27.12.2011. Due to the fire, the web site www.mahavt.gov.in was not available through internet from 27/12/2011 to 30/12/2011.
The dealers under the MVAT Act 2002 and the CST Act 1956 are successfully using the facility of filing electronic returns and making e payments on www.mahavat.gov.in. the web site of Maharashtra Sales Tax department (MSTD) This facility was to be provided to the profession tax registration certificate holders (PTRC) and the profession tax enrollment certificate holders (PTEC). The Profession Tax Act was accordingly amended w.e.f. 1st May 2010 by inserting section 7A to provide for filing of electronic return (e-Return) and making electronic payment (e-Payment). Filing of e-Return has already been made mandatory to all the employers registered under the Profession Tax Act from 1st August 2011. A government resolution Dt. 08.12.2011 is passed providing for e payment under the allied Acts administered by the MSTD. The facility for electronic payment under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975 (Professions Tax Act) is accordingly being provided.
