MVAT - e-Returns for Dealers registered under the The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002

Office of the
Commissioner of Sales Tax,
Maharashtra State, Mumbai
8th Floor, Vikrikar Bhavan,
Mazgaon, Murnbai — 400010

TRADE CIRCULAR

No. JC(MAHAVIKAS)/ELE-RET/15-16/ADM-20/B-833 Mumbai, Dt: 27/10/2016

Trade Circular No. 33T of 2016

Sub : e-Returns for Dealers registered under the The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.

BACKGROUND :

e-Services offered by the Department have been welcomed by the dealers and their representatives. The Sales Tax Department has already made available facility to make payment through GRAS (Government Receipt Accounting System) for Entry Tax payers. As a further step towards e-services, providing facility to file electronic returns to the Importers registered under The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 was under consideration. Subsequently the facility to file e-returns for the importers has been made available through Department’s web-site www.mahavat.gov.in

The periodicity and date of filling return as well as making payment will be as per the provisions of The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 and rules made there under.

1. Prerequisites for filling of e-returns :

a. The Importer must have Entry Tax Identification Number (TIN) starting with 27and ending with ‘E’.

b. e-enrolment : Every Importer willing to file an electronic return is required to enrol online on the Department’s website mahavat.gov.in. Enrolment for e-services is a one-time activity. A Dealer who is already enrolled for MVAT / CST e-services, is not required to enrol again for Entry Tax e-services.

c. Procedure of enrolment for e-services :

i. Go to mahavat.gov.in.

ii. Click on ‘New User. Register here’ at ‘my Tax portal’ box.

iii. Enter your 11 digit Entry Tax TIN starting with 27 without suffix 1′ and press submit button.

iv. Enter the information such as PAN, Mobile Number, e-mail ID, Address in the fields provided for. Enter the password of your choice. Select the Password Recall Question and enter the Answer for. Press submit button.

v. An acknowledgement will be generated, print the same and keep it with you for further references.

2. Procedure for filling e-return :

a. Download template of Entry Tax e-return in Form IV available on Department’s web-site mahavat.gov.in» Downloads » Forms » Electronic Forms » Form IV for Entry Tax on Goods.

b. Fill the data in e-return completely. Please note that fields with red texts are mandatory fields.

c. After filling the Hata press ‘Press to Validate’ button available at the bottom of the e-

d. If there are any errors in the return, a message box will be displayed ‘Please Checkup The ERRORS’. Click on the ENTRY_TAX-ERRORS at the right of the ENTRY_TAX sheet.

e. Correct the errors and press ‘Press to Validate’ button.

f. If the return is error free, a text file will be generated with ‘.rem’ added to the file A message box with an appropriate message showing the path where text file has been stored will be displayed.

g. Go to web-site rnahavat.gov.in. Select ‘e-Returns’ TAB as e-services section. A caution message will be displayed. Press OK.

h. Enter your 11 digit TIN as login ID, enter your password and press Login.

i. Select e-Returns, click on Browse button, select the rem file and then press ‘Validate & Upload’ button. Your e-return will be uploaded and an acknowledgement will be generated. Print the same and keep it with you for further references.

3. If any member of the trade has any doubt, then refer the same to this office for further clarification.

(Rajiv Jalota)
Commissioner of Sales Tax.
Maharashtra State, Mumbai.