Maharashtra VAT - 7 Notification issued

Sr No:	Notification No		Notification Subject
1	VAT 1513/CR 106/Taxation 1. dt. 24th December 2013		Notification u/s. 41(5) regarding exemption to wine dealers.
2	VAT 1513/CR 110/Taxation 1. dt. 24th December 2013		Amendment in notification No. VAT 1509/CR 89/Taxation-1, dt. 5th November 2009 (Consulate general Notification) addition of Sweden.
3	VAT 1513/CR 124/Taxation 1. dt. 1st January 2014.		Notification u/s. 20(6) of MVAT Act, 2002 exemption of late fee.
4	VAT 1513/ CR 130/ Taxation 1. dt. 27th December 2013.		Amendment to Schedule 'A' of MVAT Act, 2002. Addition of new entry 63 Motor Vehicles for handicapped.
5	VAT 1513/ CR 150/ Taxation 1. dt. 24th December 2013.		Amendment to Schedule 'D' of MVAT Act, 2002. Regarding wine.
6	VAT 1513/ CR 151/ Taxation 1. dt. 24th December 2013.		Amendment to MVAT Rule (Fourth Amd.) 2013
7	VAT 1513/ CR 152/ Taxation 1. dt. 24th December 2013.		Amendment in order No. VAT 1505/CR 178/Taxation-1 dt. 27th July 2006. Regarding Sec. 18(3B) addition of wine.

One important notification on Late Fees waiver is enclosed. 

VAT AUDIT DATE EXTENDED BY 15 DAYS.

Dear Members,

After the continuous followup and efforts of WIRC; the authorities agreed to extend the VAT audit date by 15days. The official communication is expected shortly.

Regards,
-------
CA.C.V.PAWAR

VAT AUDIT “ERRORS/ ISSUES”

Dear Professional Colleagues,

 

Considering only 2 days left for e-filling VAT AUDIT REPORT and in view of various problems being faced while e-filling of VAT Audit Report and also due to various related issues; the members are requested to ensure the follow in order to avoid the future penal action under MVA Act for non filling of VAT AUDIT Report before the due date:

 

            1. Take the print out of the errors occurred while e-filling the VAT Audit Report.

            2. The soft copies of files, forms etc.

3. To keep the evidence of the issues/problems due to which return could not be filled within time.

 

The members are requested to ensure proper documentation of evidence, which may save from future penal action.

Regards,
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CA.C.V.PAWAR

0253-2319641. M-9423961209

Easy Search of Activity code

---------- Forwarded message ----------
From: Kaushal K Mundada <kaushalmundada@gmail.com>
Date: Fri, Jan 28, 2011 at 11:03 AM

Dear All,

 

Please refer web: www.taxonclick.com for easy search of Activity code for MVAT Audit.

 

Regards,
KAUSHAL K MUNDADA

REPRESENTATION FOR VAT AUDIT DATE EXTENSION

DEAR MEMBERS,

 

The WIRC has made representation for extension of VAT Audit date.

 

The WIRC office bearers has made every possible efforts by representing/meeting various ministers and concerned departmental authorities. However, we have not yet received any concrete assurance about extension of date.

 

I've taken updates from WIRC Chairman, today evening.

 

Regards,
-------
CA.C.V.PAWAR
Member of Western India Regional Council of
Institute of Chartered Accountants of India
The Chairman, Banking, Insurance and Pension Committee of WIRC of ICAI

0253-2319641. M-9423961209

VAT Cir - 2T of 2011 - Amendments to Central Sales Tax Act, 1956

---------- Forwarded message ----------
From: Naresh Dharia <naresh-007@hotmail.com>
Date: Wed, Jan 19, 2011 at 4:25 PM
Subject: {jalgaoncas} VAT Cir - 2T of 2011 - Amendments to Central Sales Tax Act, 1956
To: Jalgaon CA <jalgaoncas@googlegroups.com>

TRADE CIRCULAR

Date: 17.01.2011

No. DC(A&R)CST Act/2009 /27/Adm-6

Trade Cir. No. 2T of 2011

 

Sub:	Amendments to Central Sales Tax Act, 1956
Ref:	The Finance Act No. 14 of 2010 dt. 10.5.2010.

 

 

Gentlemen/Sir/Madam,

 

The Central Sales Tax Act, 1956 has been amended by the Finance Act No. 14 of 2010 dated 10.5.2010. These amendments relate to provisions of section 6A i.e. inter state transfer otherwise than by way of sale and appeals arising thereof. The salient features of the amendment Act are as follows:

 

1.	(a)      An amendment has been made to sub-section (2) of section 6A of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act"). It allows the assessing authority to satisfy himself that no inter-State sale has been effected, apart from verifying the correctness of particulars furnished in Form F before allowing claims of Branch Transfer.
	(b)       Earlier section 6A of the Act provided that once the assessing authority in the originating State has determined that an inter-State transfer of goods is not by way of sale, then no review, revision or reassessment was provided for. Now new sub-section (3) has been added which provides that such cases can be reopened in the event of discovery of new facts for re-assessment by the assessing authority or for revision by higher authority on the ground that findings of the assessing authority are contrary to the law.
2.	(a)      New Chapter VA has been inserted. Section 18A of this chapter allows a person aggrieved by an order made u/s 6A (2) or (3) by the assessing authority or higher authority to appeal to the highest appellate authority of the State against such an order. This highest appellate authority of the State is the Maharashtra Sales Tax Tribunal in our State. This would provide relief to the assessees as it would reduce multiple tiers he has to approach at present. Incidental issues relating to rate of tax, computation of assessable turnover and penalty may also be raised in such appeal to the Tribunal.
	(b)      The appeal as above has to be filed within 60 days of the date of communication of the order. A proviso to sub-section (2) of section 18A provides that if any appeal was forwarded by the Tribunal to the first appellate authority under proviso to sub-section (2) of section 25 and is pending before such authority before the appointed day then such appeals are to be transferred to the Maharashtra Sales Tax Tribunal. The Central Government has notified 1st June 2010 as appointed day. All the first appellate authorities are to transfer such appeals, if any, pending before them to the Tribunal.
3.	The sub-section (1) of section 20 has been amended to provide for appeal to the Central Sales Tax Appellate Authority against the Tribunal order in respect of issues relating to stock transfer or consignment of goods in so far as it involves a dispute of inter-state nature.
4.	Sub-section (1A) of section 22 has been amended to substitute the word 'deposit' for the word   pre-deposit'. This allows filing of appeal to the appellate authority under C.S.T. Act, 1956 without pre-deposit of amount that was required under earlier provisions. Further, new sub-section (1B) is inserted in section 22 after sub-section (1B). It empowers the Central Sales Tax Appellate Authority to issue directions for refund of tax not due to that State or alternatively direct the state to transfer refundable amount to the State to which CST is due. This would provide relief to the assessee and would resolve the problem of the inter-State transfer of funds involved in such disputes.
5.	Proviso to sub-section (2) of section 25 is deleted. By this proviso, the highest appellate authority in State could forward cases to first appellate authority, where it finds that appellant has not availed the opportunity of filing first appeal. After deletion, the highest appellate authority shall not forward the cases to first appellate authority. If any such cases were earlier transferred to the first appellate authority under this proviso, the same are required to be sent back to the highest appellate authority in the State i.e. Tribunal as per proviso to sub-section (2) of section 18A of CST Act, 1956 .
6.	This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
7.	You are requested to bring contents of this circular to the notice of the members of your association.

 

 

 

Yours faithfully,

 

 

(SANJAY BHATIA)

Commissioner of Sales Tax,

Maharashtra   State, Mumbai.

 

 

VAT Cir - 1T of 2011 - Mandatory e-returns for employers registered under Profession Tax Act, 1975

---------- Forwarded message ----------
From: Naresh Dharia naresh-007@hotmail.com

 

TRADE CIRCULAR Date: 14.01.2011   No.  PFT/2011/P.T./Adm-29/.../B-                                             Trade Cir. No. 1T of 2011     Sub:   Mandatory e-returns for employers registered under Profession Tax Act, 1975 Ref:   VAT/AMD-1010/1 B/PT/Adm-6/ Dt 26 November 2010   BACKGROUND: E-services offered by the Department, especially e-return filing and e-payment facility have been welcomed by the dealers and tax practitioners. In view of the positive response received from all the quarters, the e-service of filing e returns is being introduced for the registered employers (PTRC holders) filing monthly returns. Electronic filing of returns for the quarterly and annual return filers under the PTRC category may be made mandatory very soon. It may, however, be noted that a PTRC holder can file e return only after he is enrolled for the e services offered on the web site www.mahavat.gov.in     2. e-returns for PT RC monthly returns filers:   By virtue of the powers granted under section 7A of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the. Commissioner of Profession Tax, Maharashtra has issued a notification on 26-11-2010    (VAT/AMD-1010/1B/PT/Adm-6), which    provides    that    from     1st February 2011, every registered employer (PTRC holder) whose tax liability during the previous year was Rs. Twenty Thousand or more shall mandatorily file electronic return in Form III-B online on the website www.mahavat.gov.in and make payment in the Government Treasury in chalan MTR-6 before filing such Return.   The periodicity and date of filing return as well as making payment will be as per the provisions of the Maharashtra State Tax on Professions, Trades; Callings and Employments Act, 1975 and Rules thereof.   3. Pre requisites for filing of e returns:   a) e-enrolment:  Every employer, required to file an electronic return is required to enroll online on the Department's website www.mahavat.gov.in. Enrolment for e-services is a onetime activity. An employer, who has enrolled for MVAT/CST e-services, must enroll separately for PT RC e-services also. An employer holding multiple PT RCs is required to enroll separately for each of the RCs since return for each of the RC is required to be filed separately.   It may be noted that at present PT EC holders cannot enroll for the PT e-services.   To avoid the last minute rush, employers are advised to get themselves enrolled well in advance before the due date for the return.   The PTRC holders, eligible to file quarterly or annual returns, may also 'e enroll themselves and file e Returns voluntarily.     b) TIN containing 11 digits: In order to file e Return it is mandatory to have a valid 11 digit TIN suffixed with the alphabet 'P'. Treasuries and the Banks' are being advised to accept monthly profession tax payments with valid TIN only. After 1-2-2011, e returns shall not be uploaded with the old PTRC numbers.   4. TIN to PT RC & PT EC holders:   a) Structure of the PT RC/EC TIN: New Profession Tax TINs allotted to the Employers holding Profession Tax Registration certificate (PTRC holders) are 11 digit numbers starting with 27 and suffixed with "P", e.g. 27123456789P. Similarly new Profession Tax TINs allotted to enrolment certificate holders (PTEC holders) are 11 digit TINs starting with 99 and suffixed with"P", e.g.99123456789P.   b) Employers registered before 22nd July 2007: The employers,  who are registered before July 2007 may not have the new TIN but would be having the old PT RC number. Such employers would automatically get the new TIN, after they enroll for the PT RC e-services. This new TIN would be available on the acknowledgement generated after enrolling for the PT RC e services. Such employers need not apply for a fresh PT RC TIN in lieu of the old PT RC number.   c) 'Employers registered from 22nd July 2007 onwards: Employers registered from 22nd July 2007 have already been granted the new PT RC TIN.   d) Multiple PT RC TIN for multiple places of business: Maharashtra Value Added Tax Act 2002(MVAT Act) provides for a single TIN for all places of business of a dealer., However, as per the provisions of the Profession Tax Act separate TIN for each of the place of business falling within the jurisdiction of different registering authorities is necessary.   e) PT RC TIN to MVAT/CST dealer, holding single PT RC:    The MVAT/CST dealer, holding a single PTRC has been allotted PTRC TIN bearing the same numeric values as MVAT TIN but with suffix 'P'.   f) PT. RC TIN to MVAT/CST dealer, holding multiple PT RC. The MVAT/CST dealer, holding multiple PTRCs shall have multiple PT RC TINs. In such a case', one PTRC TIN shall be the same as the MVAT TIN, having the same first 11 numeric values with suffix 'P'.   His other PTRC TINs shall be different.   5. Procedure for enrolment for PT RC e-services:   a)   Procedure of enrolment for an employer, holding MVAT/CST TIN and the employer, who does not hold MVAT/CST TIN is slightly different.   b) An employer, holding MVAT/CST TIN and multiple PT RCs should enroll for one of his PT RCs as an 'employer holding MVAT/CST TIN' and for rest of his PT RCs as 'an employer not holding MVAT/CST TIN'.   A Step by step guide for e enrollment for each type of an employer is available on the web site.   6. Procedure for uploading PT RC e returns:   a)         Download template of PTRC e-return in form III-B, available on the web site www.mahavat.gov.in. b)        Path for downloading the e return template is 'Downloads -> Forms->; electronic forms-> form III-(B) - for e-PTRCHI-(B)' c)         Fill your e return completely validate  it and   upload  the  rem  file generated.   Step by step guide for uploading e returns has been provided on the web site.   7. Payment of profession tax:         The challan in form MTR-6 can be downloaded using the link Home Page -> 'Downloads' -> 'Forms'->   Existing Act's List-> Profession Tax Act -> Chalan MTR-6 for PT payment and used for payment of profession tax.   8. Enrollment difficulties and process to be followed In case, an employer is unable to enroll then he is advised to contact Profession Tax Officer, immediately with i)                    photo state copies of PAN  and  Registration  Certificate/  last payment chalan  (all  self attested), ii)                   bank details iii)                 details of proprietor, partners, directors, Karta, as the case may be and iv)                 address details.   These details would be required in the cases in which PTRC number does not match with the PTRC details available with the Department. The officer will inform new PTRC TIN in such cases after entering necessary details in MAHAVIKAS. The employer can enroll himself on any day subsequently by login with such PTRC TIN. The new PTRC TIN allotted can also be seen on the website in the section "Know Your TIN' by entering PAN (Permanent Account Number).   9.     Help Desks for assistance   To assist the employers, .who face any difficulty in getting enrolled may contact the Help Desks formed at various, locations or may e mail at pteservices@mahavat.gov.in.   Sr Help Desk locations Telephones 1 Mumbai (Mazgaon) 022-23760194, 23760195, 23760056 2 Mumbai (Bandra) 022-6591747/57/67 Ext. 5604,5415, 5207, 5204, 5405 3 Thane 022-25496108 4 Kokan Bhavan 022-27571539 Extn.3613 5 Palghar 02525-256845 Extn. 146 6 Pune 020-26609089 7 Nagpur 0712-2565644 Extn.406/407 8 Amravati 0721-2666085 9 Akota 0724-2333702 10 Aurangabad 0240-2344302 11 Nanded 02462-234470   In case of difficulty or for urgent help please contact the Profession Tax Officer (Registration) and/or Help Desk Officer. AH Profession Tax Officers and staff have been asked to help enroll all the employers for PTRC e-Services.   The   following   senior   officers   may   be   contacted   in   case   of difficulties not  getting resolved at lower level: Senior Officer Telephone Jt. Commr. of Sales Tax, (PT),Bandra, Mumbai 022-2659 174 7/57/67Extn. 5301, 5310, Jt. Commr. of Sales Tax, (PT),Thane 022-25398989 Jt. Comrnr. of Sales Tax, (PT), Pune 020-26609100,26609074/5/6 Jt. Commr. of Sales Tax, (P T), Nagpur 0712-2561384   9. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.   10.       You are requested to bring the contents of this circular to the notice of the members of your association.     Yours faithfully,       (Sanjay Bhatia) Commissioner of Profession Tax Maharashtra State , Mumbai.  Shashikant P. Gole GOLE & DEDHIA ASSOCIATES

 

Penalty Judgment u/s 29(8) of the MVAT

---------- Forwarded message ----------
From: sagar patni casagarpatni@gmail.com

Dear Sir,

 

Kinldy find enclose herewith the penalty judgment u/s 29(8) of the MVAT

 

 

penalty.pdf

 

Regards

CA Sagar Patni,

Jalgaon

Revision in forms - MCA circulars

Revision in forms - MCA circulars

GSR 849(E) - Companies (Director Identification Number) Rules 2006, (Amendment),2010-Revision of Form DIN-1 and Form DIN-3, effective from 05-12-2010.

GSR 848(E) - Companies (Central Government's) General Rules and Forms (Third Amendment), 2010-Revision of Form No. 1 and Form No. 32, effective from 05-12-2010.

Epayment Compulsory for VAT dealers ( Who are liable to file quarterly returns) from 1/10/2010.

Dear professionals

 

From 1/10/2010 Epayment is compulsory  for dealers who are lible to file quarterly returns.

The government NOTIFICATION  attached.

 

CA RAM DAWARE

PARTNER

M/S PATIL DAWARE GIRASE PAWAR & ASSO.

NASHIK.

 

VAT Notification for Mandatory E-payment for Monthly Returns w.e.f. 01.06.2010

*FINANCE DEPARTMENT*

*Mantralaya**, Mumbai 400 032, dated the 26th May 2010,*

* *

*NOTIFICATION*

*MAHARASHTRA** VALUE ADDED TAX ACT, 2002.*

*No VAT. 1510 /CR-64 /Taxation-1.*— In pursuance of the powers conferred by
sub-rule (1) of rule 45A of the Maharashtra Value Added Tax Rules, 2005, the
Government of Maharashtra hereby specify that, with effect from 1st June
2010, every registered dealer liable to file monthly returns, shall make
payment electronically of any amount under the Maharashtra Value Added Tax
Act, 2002.

By order and in the name of the Governor of Maharashtra,

CHITRA KULKARNI,

Officer on Special Duty to Government

New RC Nos allotted to each employer under Maharashtra Profession Tax Act, 1975

Dear All,

The Government of Maharashtra has published list of old RC No and corresponding new RC Nos allotted to each employer under Maharashtra Profession Tax Act, 1975. The information is hosted on Mahavat website in district wise PDF format.

http://www.mahavat.gov.in

Maharashtra Budget -2010 Highlights [1 Attachment]

MAHARASHTRA BUDGET 2010- SOME OF THE HIGHLIGHTS

 

1.	The tax receipt target for 2009-2010 of the Sales Tax Department fixed at Rs. 31,346/- Crore has been achieved.
2.	Maharashtra has become the first State in the country to provide through Internet the electronic services like acceptance of registration application , filing of return and payment of taxes, application of refund, acceptance of audit report and application for declarations under Central Sales Tax Act.
3.	Proposal for allowing a)     transaction wise assessment, b)     provision for grant of part refunds, c)      make intimation and some interest orders non appealable, d)     amendment to provide quarterly return for newly registered dealers.
4.	E facility of filing electronic returns will also be provided under the Profession Tax Act and Luxury Tax Act.
5.	Penalty provision for non-issuance of bills made more stringent.
6.	For grant speedy refunds it would be mandatory to record the TIN of the purchaser on the Tax Invoice.
7.	A simple composition scheme for the builders and developers. Under this scheme, one percent VAT would be payable on the contract price of flats mentioned in the agreement of sale. However, such builders and developers will not be eligible for set off under the VAT Act. This scheme shall come into force for the agreements registered after 1st April 2010.
8.	a)     The  turnover  limit  for  audit  under  section  61  of VAT Act will be increased from      Rs. 40 lakhs to Rs. 60 lakhs.   b)      It will also be mandatory for all the dealers covered by package scheme of incentives, to file the audit report.
7.	Small dealers filing six monthly returns  will now have to the tax within 30 days in lieu of 21 days.
8.	Tax exemption on specified grains and food items will continue till 31st March 2011.
9.	Raisins, currants and tea  to continue  the concessional VAT rate of 5% up to 31st March 2011.
10.	Blood Transfusion apparatus rate of tax reduced from 12.5% to 5%.
11.	Solar lanterns included under Non-conventional energy sources working on solar energy which are exempted from VAT.
12.	Solar or battery powered  vehicles rate of VAT reduced from 12.5% to 5%
13.	Camphor ,Dhoop,  lobhan and 'pan Kath' is exempted  them from levy of VAT.
14.	Rate of tax on hairpins reduced from 4% to 1%.
15.	Sabudana Chivada, Chana-chur and Khandvi have been included in the list entry of Farsan  attracting a lower rate of VAT.
16.	To encourage entrepreneurs who bring innovations to the agriculture sector, vermi compost beds made from HDPE fabrics are being exempted from tax.
17.	To reduce the economic burden on farmers to a certain extent,  Cotton seed oil cake have been made tax free.
18.	Tax on sales of hand made laundry soaps manufactured by KVIC units will be exempt from tax.
19.	One time tax proposed on Auto Rickshaws and black-yellow meter taxis.

Note: Wherever tax exemptions have been introduced, expanded and are applicable upto 31^st March 2011 may come to an end if GST is introduced before that date.

 

__._,_.___

1 of 1 File(s)

Budget

 

VAT CHANGES IN BUDGET

MAHARASHTRA BUDGET SPEECH IS ATTACHED

MVAT AUDIT REPORT (IN FORM 704) SUBMISSION DATE EXTENDED TO 31.3.2010

Dear Members,

In view of representations received from various Trades and Associations, the due date for submission of the Audit Report in Form 704 is extended to 31st March, 2010. The Trade circular 5T of 2010 dated 28th January, 2010 has been issued by Commissioner Sales Tax. The circular is hosted on www.mahavat.gov.in

Regards,
-------
CA.C.V.PAWAR