e-Submission and e-Hearing in Assessment Proceedings

Last updated: 16 September 2020
Quick Summary
Due to the COVID-19 pandemic, the Maharashtra Goods and Services Tax Department (MGSTD) has introduced e-submission and e-hearing facilities for assessment proceedings. This allows dealers to submit required documents and participate in hearings electronically, avoiding the need for in-person attendance. The process utilises the SAP platform for document submission and Microsoft Teams for virtual hearings.

Office of the Commissioner of State Tax. Maharashtra State, 1st Floor, GST Bhavan, Mazgaon, Mumbai-10. TRADE CIRCULAR To, ________ ________ No. ACST(VAT-3)/Assmt/E-submi. Hearing/B-284, Mumbai. Date. 14/09/20. Trade Circular 12T of 2020. Sub. : e-Submission and e-Hea
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FAQ :

e-Submission is a facility provided by the MGSTD that allows dealers to electronically upload documents, statements of accounts, and summaries required for their tax assessment, directly through the Dealer Portal.

Dealers receive a notice electronically. By logging into the Dealer Portal and searching for the notice, they can view the list of required documents and upload them as PDF files (max 2MB each) against the designated entries.

Yes, certain documents that require submission in original, such as CST Declarations, Form 402, 407, 408, 409, Refund Adjustment Orders, Certificate u/s 8(3), and Electricity Generation Company Certificates, must still be submitted in physical copy.

The MGSTD uses the Microsoft Teams App for conducting e-hearings. Assessing officers will arrange and invite dealers to these virtual meetings.

After the e-hearing, the assessing officer will record the proceedings in the SAP Assessment Module and attach the proceeding sheet. This sheet will be sent to the dealer's registered email, and the dealer may be asked to sign it digitally or physically and re-upload it.

Yes, if an officer has reason to believe that physical verification of books of accounts or documents is warranted, they are free to do so, and the dealer would not have grounds to object.

 
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