Representations have been received from the members of the trade involved in manufacture of brass products, regarding applicability of provisions relating to clearance of segregated foreign materials as “inputs as such- from imported honey grade brass scrap.
Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and processing of such returns-regd.
Examination report on shipping bill must be recorded separately in a self-contained and explicit manner on each of the two aspects of identity and use. The examination report should not be made of phrases that are cryptic, generalised or sweeping in nature such as ‘as per declaration’, ‘in as such condition’, ‘found in order’, ‘found as declared’, ‘goods are same’ etc.
Further, it is declared that Service Cell Meeting of all dealers and their representatives will be held on first Saturday of third month of every quarter (i.e. June, September, December and March) at all the divisional levels.
Unique id in the form of Tax Identification Number under MVAT Act, CST Act, Luxury Tax Act and Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002. It is hereby clarified that scheme of Unique TIN is equally applicable to PTRC under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and to the Maharashtra Purchase Tax on Sugarcane Act, 1962 along with other statutes like VAT, CST, Luxury Tax Acts, and Maharashtra Tax on the Entry of Goods into Local Areas Act, having format of the TIN for PTRC as `27ab0010216P’ and for SCPT as `27ab0010216S’, respectively (ab’ is check digit).
In view of the above, it is decided that dealer may upload any two documents from the 13 documents mentioned at Sr. No. (1) to (x) of point No. 6 of Table–A of Annexure A annexed to Trade Circular No 7T of 2015 and Sr. No. (xi) to (xiii) mentioned in Trade Circular No. 4T of 2016.
Articles deals with Budget 2016 Amendment in 1. The Maharashtra Purchase Tax on Sugarcane Act, 1962(SCPT Act); 2. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (PT Act); 3. Maharashtra Tax on the Entry of Goods into Local Area Act, 2002 (Entry Tax Act): 4. The Maharashtra Value Added Tax Act, 2002 (MVAT Act).
Administrative Relief under the Bombay Sales Tax Act, 1959 (BST Act) on account of the delay in obtaining the Certificate of Registration was being granted by the Joint Commissioner of the respective Administrative Division. This relief was being granted in view of the Government Resolution Finance Department No.STA1082/244/RES-8 dated the 1st June 1983.
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Profession lax Act) is being implemented with effect from 1st April 1975. Under this Act, every self-employed person engaged in any profession, trade, callings and employment in the State of Maharashtra is required to obtain Enrolment Certificate and pay Profession Tax yearly as per provisions of the Act.
Every employer, who is registered under this Act is required to furnish an electronic return of Profession Tax (PT) in Form III-B on department’s web-site www.mahaahavat.gov.in before due date of such return {sec. 6 and rule 11]. Electronic returns (e-returns) have been made mandatory for the periods starting from 1st April 2006 onwards by the notification No. VAT/AMD. 1010/1B/ PT/Adni 6 dated 14th July 2011.
