20 July 2025
In response to your inquiry regarding recent VAT circulars and any extensions or changes up to October 31, 2012, here are the relevant updates:
1. Extension of Due Date for Filing Returns for the Period Ending June 2012 The Maharashtra Sales Tax Department issued Trade Circular No. 15T of 2012 on August 13, 2012, extending the due date for filing returns for the period ending June 2012 from July 31, 2012, to August 17, 2012. This extension was granted due to system errors that prevented dealers from uploading returns during the last hours of July 31, 2012. Additionally, a late fee of ₹5,000 was introduced for returns filed after the prescribed due date, effective from August 1, 2012. TaxGuru +4 TaxGuru +4 MahaGST +4
2. Extension of Due Date for Payment of Tax by Persons Enrolled on or Before May 31, 2012 The Maharashtra Goods and Services Tax Department issued Notification No. PFT-2012/46/ADM-20 on August 2, 2012, extending the due date for the payment of tax by persons enrolled on or before May 31, 2012. The specific extended due date was not mentioned in the available information. This extension was likely provided to facilitate compliance for newly enrolled taxpayers. MahaGST
3. Extension of Due Date for Filing Returns for Builders and Developers The Maharashtra Sales Tax Department issued Trade Circular No. 17T of 2012 on September 25, 2012, extending the due date for filing returns, granting registration, and providing administrative relief for builders and developers. This extension was in response to a judgment by the Hon’ble Bombay High Court confirming the levy of tax on the sale of under-construction flats. The circular aimed to provide relief and facilitate compliance for the affected parties. TaxGuru +2 TaxGuru +2 TaxGuru +2
4. Clarification on Adjustments in DVAT Returns The Delhi Trade and Taxes Department issued Circular No. 15 of 2012 on August 27, 2012, clarifying that adjustments related to goods returns and credit notes should be made in the relevant columns of Annexure A1 and A3 of the DVAT-16 return. This clarification was issued to ensure proper reporting and compliance with the Delhi Value Added Tax Act. Delhi Trade Tax
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