Applicability of New MVAT REturn Forms

                                                                                                Mazgaon, Mumbai-400010.

TRADE CIRCULAR

To

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No.VAT/AMD-1007/ 1B/Adm-6                                                  Mumbai, Dt.03.04.2008

Trade Cir. No. 10 T of 2008

                          Sub:  Use of old forms No. 221 to 225 instead of new forms

 231 to 235.

                          Ref:  (1) This office circular No.59T of 2007 dated 12.09.2007.

                              (2) Trade circular No. 8T of 2008 dt. 19.03.2008.

Gentlemen/Sir/Madam,

          By reference cited at Reference No. (2) this office has issued a Trade Circular explaining the various amendment carried out in rule 17, 18 and 81 of the Maharashtra Value Added Tax Rules, 2005 and in sub-rule (1) and (3)  of rule 5 of Central Sales Tax (Bombay) Rules, 1957  These amendments were carried out so as to introduce electronic filing of returns.  By sub-rule (1) of rule 17 earlier Forms 221,222, 223, 224 and 225 were replaced by new Forms 231, 232, 233, 234 and 235 respectively.  Further Form No. III(B) under C.S.T. was replaced by form No. III(E).  These changes came into force w.e.f. 1^st February 2008.

2.       The newly substituted sub-rule (1) provides for new form of returns.  There are some minor differences in the new forms and the respective old forms.   It may take some time for the tax practitioners and dealers to study the new forms.  It has, therefore, been decided on administrative grounds that the returns other than e-returns may be filed with the banks or with the Sales Tax Department in the old forms.  This facility is available only in respect of the returns which are to be filed on 21^st April 2008 or the return to be filed in respect of the periods ending on or before 30^th April 2008.   All returns pertaining to the month of April 2008 as well as the return to be filed in respect of periods starting on or after the 1^st May 2008 are to be filed in the new forms. 

3.       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.

4.                 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 Sales Tax,

    Maharashtra State, Mumbai.