Refund of vat
This query is : Resolved
09 January 2017
Have refund in Maharashtra vat but not claimed from FY 2005-06 to FY 2015-2016 assessment also pending Please guide
09 January 2017
Hope following link would be helpful in this regard :
http://taxguru.in/goods-and-service-tax/guide-to-grant-of-refund-under-mvat-act.html
http://taxguru.in/goods-and-service-tax/guide-to-grant-of-refund-under-mvat-act.html
20 July 2025
For refund of VAT in Maharashtra spanning from FY 2005-06 to FY 2015-16 with assessments pending, here’s a general approach and important points:
1. Check the Limitation Period for VAT Refund Claims
Most states, including Maharashtra, have a prescribed time limit for claiming VAT refunds.
Usually, claims must be made within 2-3 years from the end of the relevant financial year in which the VAT was paid.
Since you are talking about refunds from as far back as 2005-06, many of these refund claims may be time-barred.
2. Pending Assessments
If assessments for those years are still pending, it's important to complete the assessments first because refunds are generally processed only after assessment is finalized.
If there are disputes or additional demands, these need to be resolved before the refund can be processed.
3. Refund Application Process
Refunds are typically claimed by filing a refund application with the Maharashtra VAT department.
Ensure all supporting documents like VAT returns, purchase invoices, sales invoices, and payment challans are in order.
For pending assessments, you may need to file an appeal or representation along with your refund claim, depending on the issue.
4. Steps to Follow:
Consult your VAT records for each year to identify exact refund amounts.
Check the status of the assessment for those years. You can approach the assessing officer or check online (if available).
File the refund application as per Maharashtra VAT rules (usually Form VAT-RF or similar).
Attach assessment orders (if any), VAT returns, and proof of tax paid.
If assessments are not done, request the department to expedite the assessment so refund claim can be processed.
If claims are time-barred, you can try to request condonation of delay, but approval is discretionary.
5. Legal Help
Because of the time gap and pending assessments, it is advisable to consult a professional tax consultant or legal expert specializing in Maharashtra VAT.
They can help:
Review the validity of refund claims,
Assist in completing pending assessments,
Draft applications or appeals to claim refunds or condone delay.
1. Check the Limitation Period for VAT Refund Claims
Most states, including Maharashtra, have a prescribed time limit for claiming VAT refunds.
Usually, claims must be made within 2-3 years from the end of the relevant financial year in which the VAT was paid.
Since you are talking about refunds from as far back as 2005-06, many of these refund claims may be time-barred.
2. Pending Assessments
If assessments for those years are still pending, it's important to complete the assessments first because refunds are generally processed only after assessment is finalized.
If there are disputes or additional demands, these need to be resolved before the refund can be processed.
3. Refund Application Process
Refunds are typically claimed by filing a refund application with the Maharashtra VAT department.
Ensure all supporting documents like VAT returns, purchase invoices, sales invoices, and payment challans are in order.
For pending assessments, you may need to file an appeal or representation along with your refund claim, depending on the issue.
4. Steps to Follow:
Consult your VAT records for each year to identify exact refund amounts.
Check the status of the assessment for those years. You can approach the assessing officer or check online (if available).
File the refund application as per Maharashtra VAT rules (usually Form VAT-RF or similar).
Attach assessment orders (if any), VAT returns, and proof of tax paid.
If assessments are not done, request the department to expedite the assessment so refund claim can be processed.
If claims are time-barred, you can try to request condonation of delay, but approval is discretionary.
5. Legal Help
Because of the time gap and pending assessments, it is advisable to consult a professional tax consultant or legal expert specializing in Maharashtra VAT.
They can help:
Review the validity of refund claims,
Assist in completing pending assessments,
Draft applications or appeals to claim refunds or condone delay.
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