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Sales Tax Review |
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February 2008 |
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TRADE CIRCULAR. |
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No.
DC(SO)/Trade Cir/B-
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Trade
Cir. No. 5 T of 2008 |
Mumbai,
dt.28.02.08 |
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Sub: |
Furnishing of copies
of challans/returns to the
Sales Tax Authorities. |
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Ref: |
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DC(S.O)/Trade
Cir/B-81Mumbai, dt. 6.2.2008.
Trade Cir.No.3T of 2008
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VAT/JC (Reg.)
C.R./07-08/B- Mumbai, dt. 25.1.2008.
Trade Cir.No.1T of 2008
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Gentlemen/Sir/Madam,
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Background:
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Trade Circular No. 1T of 2008 dt.
25-1-2008.
A Trade Circular No. 1T of 2008 dt. 25.1.2008 had been issued
explaining the procedure for issuance of statutory forms under the Central
Sales Tax Act, 1956. In that circular, a procedure had been set down for the
use of applicants of declaration forms under the Central Sales Tax Act. As
per that circular, the dealers were required to show proof of filing of
returns and payments from 1.4.2005 onwards till the last return/payment due
from them on the date of application. The dealers were also required to
furnish information in the format provided for in the said circular.
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Trade Circular No. 3T of 2008 dt. 6.2.2008:
In this circular, relief had been given to the dealers who had to
produce copies of the returns to multiple sales tax authorities. This second
circular also enumerated the mistakes normally committed by the dealers while
preparing the returns.
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After
the issue of these circulars, further representations have been received
from the dealers and the practitioners for providing more relaxation in the
procedure. It has been represented that as far as the requirement of
furnishing of copies of returns is concerned, the dealers and the
practitioners are finding it difficult to reconstruct the returns for the
periods from 1.4.2005 onwards.
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In
view of these difficulties pointed out by the dealers and the practitioners
the following instructions are being issued:
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The
dealers/practitioners shall file copies of the challans instead of
copies of the returns for the above mentioned purposes. Such copies
of the challans may be certified by either the practitioners or the dealers.
The
respective Returns Branch shall make every effort and take out dealers'
returns from the scroll, so as to enter it in the automation system, i.e.
Mahavikas. However, if in some case, if it happens that inspite of the best
efforts taken by the Returns Branch, the dealers’ original return received
through scroll is not available, the dealer will be required to furnish a
copy of the return. The Returns branch shall update the dealers record on
the basis of the copies of returns so furnished, so that the future queries
to the dealer for the same periods can be avoided.
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The
dealer applying for declarations under the C.S.T. Act may file the copies of
the challans to the Returns Branch/Returns Officer and shall obtain an
acknowledgment from the Return Branch official in the enclosed proforma. Of
course, the dealer would be at liberty to file the copies of the challans
with the Central Repository also, or with any other branch, for that matter.
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The
acknowledgment so obtained by the dealer can be shown by the
dealer/practitioner to any other departmental authority who has asked for
the challans, or returns.
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In
case, a dealer again applies for declarations under the C.S.T. Act, such
dealer shall produce the acknowledgment obtained earlier and copies of the
challans for the subsequent period, not covered by the acknowledgment.
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This
procedure would also be applicable to the dealers submitting applications
for declarations online. The procedure laid down in the Circular No. 1T of
2008 regarding the issue of declarations stands substituted with this
circular to the extent specified here.
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The
instructions given in Circular No. 3T of 2008 stand modified as far as filing
of copies of returns is concerned. Secondly, the acknowledgment appended to
the said Trade Circular is modified (as provided in the enclosed proforma).
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To
assist the Mumbai dealers who have any genuine grievance regarding the
defaulter notices, a help-desk has been formed. The details are as
follows:
Help-desk-in-charge officer Smt. S.S.Nadkarni, STO(20), Returns. Tel.
23760779.
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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.
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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. |
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