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Sales Tax Practioners' Association of Maharashtra

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Law Updates

Circulars

Archives

No. Date Description
Cir 28T 02.08.08

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

Cir 27T 31.07.08

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

Cir 26T 23.07.08

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

Cir 25T 23.07.08

General procedure for Business Audit

Cir 24T 19.07.08

Electronic filing of Annexure

Cir 23T 27.06.08

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

Cir 22T 21.06.08

Clarification of Industrial Inputs and Packing Material Products.

Cir 21T 05.05.08

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

Cir 20T 31.05.08

Reduction in the Rate of Central Sales Tax Act, 1956 with effect from 1st June 2008.

Cir 19T 23.05.08

Grant of refund claim under MVAT Act  to  specified category of dealers.

Cir 18T 12.05.08

Extension of Exemption/Concession of tax on essential commodities & articles i.e. Solapuri Chaddars and Towels and amendment in Entry Tax on Goods.

Cir 17T 05.05.08

Amendments to VAT rule for periodicity of returns under Rule 17 of Maharashtra Value filing  Added Tax Rules 2005.

Cir 16T 23.4.2008 Filing of Electronic Return (e return)
Cir 15T 19.4.2008 New procedure for issuance of Statutory declaration & forms under C.S.T Act, 1956 
Cir 14T 15.04.2008 Rate of tax under Central Sales Tax Act, 1956 from 1.4.2008.
Cir 13T 08.04.2008

Amendment in Maharashtra Value Added Tax Act, 2002.

Cir 12T 05.04.2008

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

Cir 11T 04.04.2008

Preservation of the record of the bills or cash memorandum on electronic system; Section 86(5)

Cir 10T 03.04.2008

Use of old forms No. 221 to 225 instead of new forms 231 to 235.

Cir 9T 27.03.2008

Changes in the tax rates on certain commodities.

Cir 8T 19.03.2008

1) Amendment to VAT rule for return/Electronic filing of returns under Rule 17 of Maharashtra Value Added Tax Rules, 2005.

2) Notification for mandatory filing of e-returns for certain dealers.

Cir 7T 05.03.2008

Failure to file the returns. Consequential Actions.

Cir 6T 01.03.2008

Grant of Refunds : Bank Guarantee

Cir 5T 28.02.2008

Furnishing of copies of challans/returns to the Sales Tax Authorities.

Cir 4T 26.02.2008

Grant of Certificate for TDS.

Cir 3T 06.02.2008

Filing of correct complete returns and furnishing copies of the returns to the Sales tax authorities.

Cir 2T 29.01.2008

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

Cir 1T 25.01.2008

Procedure for Issuance of Statutory Forms under Central Sales Tax Act, 1956.

Cir 71T 29.12.2007

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

Cir 70T 06.12.2007

Issue and receipt of declarations in Form C/F/H.

Cir 69T 05.12.2007

Signature on Annexure to the TIN Certificate

Cir 68T 26.11.2007

Grant of Administrative Relief.

Cir 67T

14.11.2007

Extension of period of Amnesty Scheme, 2007,
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Cir 66T

31-10-2007

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

Cir 65 T

18.10.2007

Creation of Grievance Redressal System.

Cir 64 T

15.10.2007

Amendments to various Acts administered by the Sales Tax Department.

Cir 63 T

5.10.2007

Application for registration under the Maharashtra Value Added Tax Act, 2002. Guidelines regarding filling up application.

Cir 62 T

29.9.2007

Extension of effect of tax rate on essential Commodities &articles i.e Solapuri Chaddar and Towel.

Cir 61T

28.9.2007 Filing of Stock statement by dealers in Drugs and Medicines.

Cir 60T

17.09.07

Amnesty Scheme, 2007
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Cir 59T 12.09.07 Electronic filing of returns.

Cir 58T

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

Cir 57T

23.08.07 Amnesty Scheme, 2007
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.  

Cir 56T

23.08.07 Refund under MVAT.

Cir 55T

13.08.07

Filing of stock statement by dealers in Drugs and Medicines.

Cir 54T

09.08.07

Taxation of Medicine under the MVAT Act, 2002 (Mah IX of 2005) in view of Maharashtra Ordinance No.V of 2007

Cir 53T

07.08.07

Calculation of vat liability on pro-rata basis.
Cir 52T

31.07.07

Submission of Audit Report in Form 704 for the year 2005-06.
Cir 51T

31.07.07

The Central Sales Tax Act, 1956 – Grant of exemption from filling returns.

Cir 50T

27.07.07

Transfer of proceedings.
Cir 49T 30.6.2007 Submission of Audit Report in Form 704 for the year 2005-06.
Cir 48T 25.6.2007

The effective date for notified Construction Contracts.

Cir 47 T 22.06.2007 Rate of tax on “Software Paper Licence”.
Cir 46 T 22.06.2007 Notification issued by the State Goverment from 19th April 2007 under the Maharashtra Value Added Tax Act, 2002.
Cir 45T 20.6.2007

Audit Report in Form 704: Revised Return for the year 05-06 filed after 30-11-06. 

Cir 44T 14.06.07 Procedure for submission of soft copy of ‘Statement of Requirement’ of application in manual system of issuance of statutory forms (C/F/H/EI/EII) under the Central Sales Tax Act, 1956.
Cir 43T 13.06.07 Grant of Registration Certificate 

Cir 42T

31.05.07 Adjustment of refund of the Financial Year 2006-07 to the financial year 2007-08.

Cir 41T

21.05.07

Adjustment of refund of the Financial Year 2006-07 to the financial year 2007-08.

Cir 40 T 

14.05.07

Appointment of officers of the Transport Department of Govt. of Maharashtra for the purposes of implementation of entry 13 of the   Schedule-I appended to the Profession Tax Act, 1975.

Cir 39T 09.05.2007 Corrigendum to the Notification of ‘Motor Spirit’ and ‘Petroleum Products’.
Cir 38T 09.05.2007 Amendments in the Central Sales Tax Act, 1956.
Cir 37T 09.05.2007 Grant of Registration Certificates.
Cir 36T 28.04.2007 Submission of Audit Report in Form 704 for the year 2005-06.
Cir 35T 26.04.2007 Notifications issued by the State Government from 19th April 2007 under The Maharashtra Value Added Tax Act, 2002.
Cir 34T 24.04.2007 Correction of TIN Certificates.
Cir 33T 18.04.2007 Grant of Administrative Relief to Un-Registered Dealers
Cir 32T 03.04.2007 Sale/Lease of ‘Copyright’ of Cinematographic films including video films
Cir 31T 03.04.07

Extension of Time Limit for assessment : Profession Tax Act and the Motor Spirit Taxation Act.

Cir 30T 03.04.2007

Administrative relief in respect of sale and lease of “Copyright” of “Cinematographic films including video films” under The Bombay Sales Tax Act,1959 and The Lease Tax Act,1985.

Cir 29T 30.03.2007

Extension of effect of tax rate on essential commodities & articles i.e. Solapuri chaddar and Towel.

Cir 28T 30.03.2007 Amendment in C.S.t. Act, 1956 with effect from 1-4-2007.
Cir 27T 23.03.07 Set-off under rule 41C and 41E of the Bombay Sales Tax  Rules, 1959.
Cir 26T 16.03.07 Set-off under rule 41C and 41E of the Bombay Sales Tax Rules, 1959.
Cir 25T 15.03.07 Notifications issued by the State Government
from 1st December 2006 under The Maharashtra
Value Added Tax Act, 2002 .
Cir 24T 15.03.2007 Corrigendum to the Notification of ‘Motor Spirit’ and ‘Petroleum Products’.
Cir 23T 12.03.2007 Preservation of the record of the bills or cash memorandum on electronic system; Section 86(5).
Cir 22T 01.03.2007 Grant of  Refund.
Cir 21T 27.02.2007 Applicability of Resale Tax on Drugs and Medicine under Bombay Sales Tax Act, 1959.
Cir 20T 27.02.2007 Submission of Audit Report in Form 704 for the year 2005-06.
Cir 19T 27.02.2007 Statement of closing stock as on 31st March 2005.
Cir 18T 20.02.2007 Composition Scheme Under section 42 for the period 2006-07 under the Maharashtra Value added Tax Act, 2002.
Cir 17T 20.02.2007 Exemption from tax for Paithani sarees produced on handloom.
Cir 16T 20.02.2007 Tax Treatment of Goods sent to other States.
Cir 15T 09.02.2007 Summary Assessment of employers under section 7(2) of Profession Tax Act, 1975 for the periods upto 2005-06. 
Cir 14T 08.02.2007 Grant of Provisional Refund.
Cir 13T 07.02.2007 Correction of TIN Certificates.
Cir 12T 07.02.2007 Supreme Court Judgment in the case of M/s. K. Raheja Development Corporation.
Cir 11T 07.02.2007 Disturbance caused by unprecedented floods.
Cir 10T 05.02.2007 Refund (Corrigendum to Trade Circular 4 T of 2007)
Cir 9T 29.01.2007 Submission of Audit Report in Form 704 for the year 2005-06
Cir 8T 20.01.2007 Classification of Information Technology   Products.
Cir 7T 20.01.2007 Extension of effect of tax rate on essential commodities & articles i.e. Solapuri chaddar and Towel.
Cir 6T

15.01.2007

Submission of Audit Report in Form-704.
Cir 5T

15.01.2007

Statement of closing stock as on 31st March 2005.
Cir 4T

12.01.2007

Refund for the period from 01/04/2005 onwards.

Cir 3T

10.01.2007

Refund Audit under MVAT Act. 

Cir 2T

08.01.2007 Adjustment of amount of refunds under BST Act, 1959 against dues under MVAT Act, 2002.

Cir 1T

3.1.2007

Taxation of Medicine under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) -  
Special Provisions regarding taxation of Medicines.
 

Regarding Trade Circular No 264 of 2006

18-09-06

No sr. DC (A & R) Vat/ 1006/Audit/179/Adm-3/subfile/77/Mumbai, dated 29-12-06 

cir 36T

28.11.2006

Disturbance caused by unprecedented floods.

cir 35T

 

13.11.2006

Taxation of Medicine under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) – Special Provisions regarding taxation of Medicines.

cir 34T

13.11.2006

Rate of tax applicable to Kokam

cir 33T

31.10.2006

Administrative relief in respect of lease of "copy right" of cinematographic films including video film is under the Maharashtra Sales Tax on the Transfer of Right to Use Any Goods for Any Purpose Act, 1985.(Lease Act, 1985).
cir 32T 18.10.2006 Submission of Audit Report in Form 704.
cir 31T 16.10.2006 Periodicity of returns; amendment of Rule 17 of the Maharashtra Value Added Tax Rules, 2005.
cir 30T 10.10.2006 Maharashtra Value Added Tax (Fourth Amendment) Rules, 2006.
cir 29T 3.10.2006 Forms of Chalans to be used in respect of payment for  the periods upto 31.3.2005 after introduction of Maharashtra Value Added Tax Act, 2002.

cir 28T

3.10.2006 1)  Government Notification No.VAT-1505/CR 221/ Taxation-1 dated 14th July 2005.
2)  No. VAT-2005/1/Adm-3, Mumbai dated 6th August 2005, Trade circular No.22T of 2005.
Cir 26T 18.09.2006 VAT Audit in Form 704 Clarification about the queries from Charted Accountats.
Cir 25T 12.09.2006 Allotment of C.S.T. TIN to the dealers in certain cases.
Cir 24T 12.09.206 Supreme Court Judgment in the case of M/s. Kone Elevators (India) Ltd. [140-STC-22]
Cir 23T 11.09.2006 Amendments to various administrated by the Sales Tax Department.
Cir 22T 07.09.2006 Summary assessment u/s 33(2) of BST Act,1959 & read with section 9 of the CST Act,1956 up to year 2004-2005

Cir 20T

19.08.2006 Allotment of C. S. T. TIN to the dealers in certain cases.

Cir 19T

18.08.2006 Levy of Profession Tax on Compensation/ex-gratia received under any kind of retirement scheme.

Cir 18T

01.08.2006 Refund for the Financial Year 2005-06 and 2006-07.
Cir 16T 08.06.06 Administrative relief to the dealers who have not collected taxes at the appropriate rate for the period 1st April 2006 to 30th April 2006.
Cir 15T 25.05.06 Revised  rates of  Profession Tax  w.e.f. 1.04.2006
Cir 14T 26.04.2006 Filing of returns in new forms 221, 222, 223 224 and 225.
Cir 13T 13.04.2006 Non allotment of taxpayer Identification Number (TIN) to some dealers- Process to handle such cases.
Cir 12T 01.04.2006 Administrative Relief for  
1.
Resale Tax on resales of Drip Irrigation Systems and parts covered by Schedule Entry C-II-152 of The Bombay Sales Tax Act, 1959;
2.Resale Tax on Kerosene sold through Public Distribution System (PDS) covered by Schedule Entry C-II-56 of The Bombay Sales Tax Act, 1959.
Cir 11T 31.03.2006 Clarification in respect of Playing Cards
Cir 10T 29.3.2006 Online submission of application for issuance of statutory forms (C / F / H / EI / EII) under the Central Sales Tax Act, 1956.
Cir 9T 02-03-2006 Administrative relief to minor processes of textiles such as embroidery etc.
Cir 8T 28-2-2006 Provisional Refund: Early Refund
Cir 7T 16-2-2006 Payment of Profession tax by Government employees.
Cir_6T 07-02-2006 Administrative Relief to Textile Processors & Printers under the Works Contract Tax Act; Extension of date.
Cir 5T 10-01-2006

Schedule entry C-29 A (a):-
Devices notified from time to time by the Central Government under sub-clause (iv) of clause (b) of section 3 of the Drugs and Cosmetics Act, 1940

Cir 4T 09-01-2006 Procedure for Issuance of statutory forms (C / F / H / EI / EII) under the Central Sales Tax Act, 1956.
Cir 3T 09-01-2006 1.Cancellation of Registration Certificate under Bombay Sales Tax Act, 1959 under the provisions of Section 22 (8)-grant of administrative relief in certain cases.
Cir 2T 07-01-2006. Provisional Refund: Early Refund:  Second Circular.
Cir 1T 03-01-2006 Clarification regarding Entry C-70 – “Paper”.
     

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