Maharashtra VAT Circular No: 18 T/ 2009 (11-May-09) Mandatory filing of e-return
Ref: 1) Notification, bearing No. VAT/AMD-1007/IB/Adm-6. dt. 04.03.2009, issued by the Commissioner of Sales Tax, M.S
2) Trade Circular No. 7 T of 2009, dtd. 05.02.09.
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Mandatory filing of e-returns and its related payments:-
i. As per the notification referred at Sr. No. 1) above, any type of return of any dealer for any period under the Maharashtra Value Added Tax Act, 2002("the M.V.A.T. Act"), if filed after 01.03.09 shall mandatorily be e-return. The dealers registered under the M.V.A.T. Act, are required to file the electronic returns in form 231, 232, 233, 234 or as the case may be form 235 with respect to their turnover of sales and purchases. Apart from this, if they are deducting tax at source, they are also then required to file return in form 405, disclosing therein the details related to tax deducted at source by them.Although the returns in form 231, 232, 233, 234, 235 are required to be compulsorily filed electronically, the returns in form 405 are to be filed only as per old procedure i.e. physical returns.For the dealers/persons who are not registered under M.V.A.T. Act, but are employers and deduct tax at source and are required to file the physical returns in form 405, a separate Trade Circular specifying the process is already issued under No. 42T of 2008, dtd. 26.12.08.
ii. The dealers registered under the Central Sales Tax Act, 1956 ("the C.S.T. Act") are also required to file their returns under the C.S.T. Act electronically.As per the procedure for filing of e-return, the ealer has to first make payment of taxes in the bank in the prescribed challan and is then required to upload the return.However, the Central Sales Tax Rules, 1957 do not provide for a separate challan for making the payment. The said rules provide for the return-cum-challan in Form No.III-E. Therefore, the dealers are advised to make their payment of taxes under C.S.T. Act in challan in Form No. III-E only without filling in the details of the turnover of sales, but just disclosing the details of tax, interest and penalty being paid. After making the payment they should upload the C.S.T. return electronically in Form No. III-E after filling therein the requisite details.
iii. After issuing the above notification, all agency banks have been advised to accept the payment only in challan in Form No. 210 & return-cum-challan in Form No. 405 for the M.V.A.T. Act and payment under the C.S.T. Act in challan in Form No. III-E. Therefore, all the dealers...
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