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Thread: Maharashtra Vat -Trade Circulars - Year - 2008

  1. #21

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 21T of 2008 - Date - 06/06/2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 21T of 2008

    Mumbai - Date - 06/06/2008


    Concession and Exemption regarding taxation of Petrol, Diesel and LPG meant for domestic use


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  2. #22

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 22T of 2008 - Date - 21/06/2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 22T of 2008

    Mumbai - Date - 21/06/2008


    Clarification of Industrial Inputs & Packing Material Products


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  3. #23

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 23T of 2008 - Date - 27/06/2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 23T of 2008

    Mumbai - Date - 27/06/2008


    Submission of Audit Report in Form 704 for the year 2005-06



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  4. #24

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.-24T of 2008 - Date - 19/07/2008 - Electronic filing of Annexures

    Maharashtra Vat -Trade Circulars - Year - 2008

    829, 8th floor, Vikrikar Bhavan,
    Mazgaon, Mumbai – 400 010.

    TRADE CIRCULAR.

    To
    ----------------
    ----------------
    NO.Vat/AMD - 1007/1B/Adm-3(Adm -6)

    Mumbai - Date - 19/07/2008

    Trade Cir.- 24T of 2008

    Sub: Electronic filing of Annexure.


    This circular is in the nature of an advance intimation.

    2. It is proposed to introduce a system whereby Annexures containing details of invoices of sales and
    purchases are filed electronically alongwith returns. Various alternatives regarding the proposed system are under discussion and consideration.

    3. Annexures will be in the form of invoice-wise details of sales and purchases. The annexure will be
    required to be filed alongwith the return. Dealers will be required to provide sales tax registration number (TIN) of the purchaser in the case of local sale. Therefore, it would be useful if the dealers start collecting the TIN of their purchaser and record this TIN on the Tax Invoice issued by them.

    4. The details of the new system and further requirements would be made known to the trade and
    industry well in advance. This circular is being issued to appraise the trade and industry of the forthcoming developments so as to give them time to prepare themselves for the new system of filing of E-annexures containing details of invoices of sale and purchase.

    5. 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.

    6. You are requested to bring the contents of this circular to the notice of all the members of your association.

    Yours faithfully,
    (Sanjay Bhatia)
    Commissioner of Sales Tax,
    Maharashtra State, Mumbai.


    NO.Vat/AMD - 1007/1B/Adm-3(Adm -6)

    Mumbai - Date - 19/07/2008

    Trade Cir.- 24T of 2008


    Copy forwarded To :
    1. a. All the Addl. Commissioners of Sales Tax in the State.
    b. All the Joint Commissioners of Sales Tax in the State.
    c. All the Sr. Dy. Commissioners of Sales Tax in the State.
    d. All the Dy. Commissioners of Sales Tax in the State.
    e. All the Asstt. Commissioners of Sales Tax in the State.
    f. All the Sales Tax Officers in the State.

    2. Copy forwarded with compliments for information to:
    a. The Officer on Special Duty, Finance Department, Mantralaya, Mumbai.
    b. The Under Secretary, Finance Department, Mantralaya, Mumbai.
    c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.

    3. Copy to:-

    All The Desks and Desk Officers in the office of the Commissioner of Sales Tax , Maharashtra State,Mumbai

    (S.D.BHANDARE)
    Joint Commissioner of Sales Tax,
    (H.Q.) I, Maharashtra State, Mumbai


  5. #25

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 25T of 2008 - Date - 23/07/2008 - General procedure for Business Audit

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 25T of 2008

    Mumbai - Date - 23/07/2008


    General procedure for Business Audit


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  6. #26

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 26T of 2008 - Date - 23/07/2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 26T of 2008

    Mumbai - Date - 23/07/2008


    Notifications issued under the Maharashtra Value Added Tax Act, 2002 : Central Excise Tariff.


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  7. #27

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.-27T of 2008 - Date.31.07.2008 -Submission of Audit Report in Form 704 for the year 2005

    Maharashtra Vat -Trade Circulars - Year - 2008

    8th floor, Vikrikar Bhavan,
    Mazgaon, Mumbai-400 010.

    TRADE CIRCULAR

    To
    .............................................
    .............................................

    No.VAT/MMB-1006/152/Adm-3(Adm-6)
    Mumbai, Date. 31.07.2008

    Trade Cir. No. 27 T of 2008

    Sub: Submission of Audit Report in Form 704 for the year 2005-06.

    Ref: 1) Write petition No. 3203 of 2006. The Sales Tax practitioner Association of Maharashtra and Another Versus The State of Maharashtra and Another.

    2) Trade circular No. 9T of 2007, Mumbai dated 29.01.2007.
    3) Trade circular No. 20T of 2007, Mumbai dated 27.02.2007.
    4) Trade Circular No. 36T of 2007, Mumbai dated 280.4.2007.
    5) Trade circular No. 45T of 2007, Mumbai dated 20.06.2007.
    6) Trade circular No. 49T of 2007, Mumbai dated 30.06.2007.
    7) Trade circular No. 51T of 2007, Mumbai dated 31.07.2007.
    8) Trade circular No. 58T of 2007, Mumbai dated 23.08.2007.
    9) Maharashtra Act No. XXV of 2007, dated 06.08.2007.
    10) Trade circular No. 66T of 2007, Mumbai dated 31.10.2007.
    11) Trade circular No. 71T of 2007, Mumbai dated 29.12.2007.
    12) Trade Circular No. 2T of 2008, Mumbai dated 29.01.2008.
    13) Trade Circular No. 12T of 2008, Mumbai dated 05.04.2008.
    14) Trade Circular No. 23T of 2008 Mumbai dated 27.06.2008.

    Gentlemen/Sir/Madam,

    The Hon’ble High Court has dismissed the Writ petition No. 2000 of 2007 and allied petitions regarding Form 704. The date for filing of Form 704 was extended by the High Court to 30th June 2008. Accordingly, a trade circular cited at reference 13 was issued and the date for filing of Form 704 in respect of the year 2005-06 and 2006-07 was extended to 30th June 2008.

    2. Thereafter, in view of various representations of Trade and Association the date for filing of Form 704 was extended upto 31st July 2008 by Trade Circular No. 23T of 2008 dated 27th June 2008.

    3. Various representations are received from Trade and Associations for further extension of the date for filing of Form 704. Taking into consideration their request, the date for filing of audit report in Form 704 in respect of the year 2005-06 and 2006-07 is extended to 31st August 2008.

    4. If any discrepancies are shown in the Audit Report regarding the relevant underlying returns already filed by the dealer, then a revised return is to be filed. In such cases, the last date for filing of this revised return is now extended to 30th September 2008. No legal action will be taken against the dealers who abide by the above mentioned revised deadlines.

    5. In the year 2005-06, dealers were holding old B.S.T.R.C.Nos. which must be shown in the audit report form 704. From 1.4.2006 these numbers have been replaced by TIN. It is requested that while filling Form 704, the corresponding TIN should also be shown in the right hand top corner of the front page of the form in bold letters with borders in red ink as shown below:

    T.I.N.
    2
    7
    1
    2
    3
    4
    5
    6
    7
    8
    9
    V

    This will facilitate the department to update the dealer’s data and will also be helpful to the dealers.

    6. Dealers are also requested to submit their e-mail addresses at the time of filing the audit report in form-704.

    7. In Mumbai form 704 will be accepted in the office of Joint Commissioner of Sales Tax (Business Audit)1, 5th floor, New Building, Vikrikar Bhavan, Mazgaon, Mumbai 400 010

    8. In areas other than Mumbai, form 704 will be accepted in the office of the respective Joint Commissioner of Sales Tax (Adm). In the places where the office of the Joint Commissioner of Sales Tax is not located, it will be accepted in the office of the Deputy Commissioner of Sales Tax (Adm) or Assistant Commissioner of Sales Tax (Adm), as the case may be.

    9. For the present, audit reports in Form 704 will be accepted in hard copy even if the soft copy is not furnished.

    10. 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.

    11. 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.


    No.VAT/MMB-1006/152/Adm-3(Adm-6)
    Mumbai, dt. 31.07.2008

    Trade Cir. No. 27 T of 2008


    1. Copy forwarded to:
    a. All the Addl. Commissioners of Sales Tax, in the State.
    b. All the Joint Commissioners of Sales Tax in the State.
    c. All the Sr. Dy. Commissioners of Sales Tax in the State.
    d. All the Dy. Commissioners of Sales Tax in the State.
    e. All the Asstt. Commissioners of Sales Tax in the State.
    f. All the Sales Tax Officers in the State.

    2. Copy forwarded with compliments for information to:

    a. Officer on Special Duty, Finance Department, Mantralaya, Mumbai.
    b. Under Secretary, Finance Department, Mantralaya, Mumbai.
    c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.
    d. Copy to all Desks and Desk Officers in the office of the Commissioner of Sales Tax Maharashtra State, Mumbai.

    (S.D.Bhandare)
    Joint Commissioner of Sales Tax,
    (HQ)1, Maharashtra State, Mumbai

  8. #28

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No. 28 T of 2008 - Date: 02.08.2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    8th floor, Vikrikar Bhavan,
    Mazgaon, Mumbai-400 010.

    TRADE CIRCULAR

    To
    .............................................
    .............................................

    No: DC(A&R)/Adm-6/2006/PWR-2
    Mumbai Date: 02.08.2008
    Circular No. 28 T of 2008


    Sub: Powers of certification under section 8(3) and 8(5) Maharashtra Value Added Tax Act.

    Ref: 1) Notification No. VAT-1507/CR-84/Taxation, dt. 8th January 2008 (Extra ordinary- 6 part IVB)
    2) Notification No. VAT-1507/CR-93/Taxation-1, (Extra ordinary 17 Part-Iv B) dt. 21st January 2008


    The powers of certification u/s 8(3) and 8(5) of MVAT Act are delegated to Joint Commissioner of Sales Tax (Registration), Mumbai, in case of dealers registered in Mumbai and in all other cases, to Joint Commissioner of Sales Tax (VAT Administration) of respective jurisdiction as per the Notification referred above, w.e.f. 8th January 2008 and 1st February 2008 respectively.

    It is further clarified that u/s 8(3), SEZ units wherever they be situated should be certified by the respective Joint Commissioner of Sales Tax under whose jurisdiction they are registered under the MVAT Act, 2002.

    It has also been observed that, the aforesaid authorities are unable to process the applications for the previous period i.e. before the notification. It is now decided on administrative grounds that the same authorities will certify the applicants for the periods prior to the date of effect of the notification.

    (Sanjay Bhatia)
    Commissioner of Sales Tax ,
    Maharashtra State, Mumbai.

    For Full Detail You can download this from PDF Format


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    Last edited by Rules and Regulations; 14-03-2011 at 04:09 PM.

  9. #29

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 29T of 2008 - Date - 16/08/2008

    Maharashtra Vat -Trade Circulars - Year - 2008

    Circular No.- 29T of 2008

    Mumbai - Date - 16/08/2008

    Grant of administrative relief to dealers dealing in diamonds and diamonds jewellery.

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    Last edited by Rules and Regulations; 14-03-2011 at 04:17 PM.

  10. #30

    Thumbs up Maharashtra Vat -Trade Circulars - Year - 2008 - Circular No.- 30 T of 2008 - Date: 21st August, 2008.

    Maharashtra Vat -Trade Circulars - Year - 2008

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


    TRADE CIRCULAR
    No. :- ACST VAT-1/Refund/B - 327
    Mumbai, Date: 21st August, 2008.
    Trade Circular No. 30 T of 2008.

    Sub: - Grant of refund under MVAT Act to newly registered large scale industrial unit for the first financial year.

    Ref. :- Trade circular No. 19 T of 2008 dated 23/05/2008.

    1. INTRODUCTION:-

    The above referred trade circular deals with the procedure to be followed for grant of refund in the cases, wherein the net worth of business is substantial, have continuous and large claims of refund, the dealers having major exports and those with extensive distribution network all over India. The conditions prescribed in the above referred Trade Circular for eligibility of the dealer for enrollment do not permit the newly registered industrial unit to get enrollment and subsequently to avail the benefit of the fast track refund under Trade Circular 19 T of 2008.

    The representation has been received from the newly registered Large Industrial Unit. The new units are investing huge capital in the State of Maharashtra and for initial period they are in more need of capital so as to accelerate the flow of investment and economic activity. Hence in order to make available the benefit of fast track refund scheme, it is now decided to devise a scheme for grant of quick and pre-audit refunds to the newly registered dealer for first year of registration. The following guidelines are now issued. It may be noted that this is a voluntary scheme. The dealer may voluntarily avail the benefits of this Trade Circular, and if he is eligible in terms of this circular and if he complies with the conditions laid down in this circular, then the refunds in his case will be granted as provided herein. This Trade Circular applies to any refund claims in respect of periods starting on or after 1st April, 2005.


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