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NO.VAT//JC(REG)/C.R./07-08
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(Trade Circular No. 1 T of 2008) |
Mumbai, Date : 25.01.2008 |
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Sub: |
Procedure for
Issuance of Statutory Forms under Central
Sales Tax Act, 1956. |
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Ref: |
1. Trade
Circular No. 4T of 2006 dated 9th January 2006.
2. Trade Circular No.10T of 2006 dated 29th March 2006. |
Dear Sir / Madam,
It has come
to our notice that a large number of dealers who are liable to file VAT & CST
returns have either not been filling these returns or have been filing it
late. This is very serious issue.
In order to
rectify this situation, one of the steps which is proposed is as
follows :-
Hitherto
the dealers were required to show the proof of filling of last return and
proof of payment of tax payable as per the last return under VAT/CST Acts as
explained in para 6 (b) of Trade Circular No. 4 T of 2006 dated 09-01-2006.
Now henceforth, the dealers would be required to show proof of filling of
returns and payments from 01-04-2005 onwards till the latest return/payment
due from them on the date of application for
statutory form. The dealers making an application would now be required to
furnish information in the following format, both under VAT and CST Act,
alongwith proof of filing of returns and payment :-
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Sr.No. |
Period of Return |
Tax Payable (Rs.) |
Paid with Returns |
Date of Payment |
Name of Bank and Branch |
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The
information in the aforesaid format would be required separately for each
financial year from F.Y.2005-06 or as the case may be, from the date of
registration / liability of the particular dealer.
The above
procedure would also be applicable to the dealers submitting application
on-line. Such dealers are expected to furnish the aforesaid information when
they would be visiting the officer concerned.
The dealers approaching second or subsequent
time for forms would not required to submit the
aforesaid information again. Such dealers would be called upon to furnished
information for the subsequent period i.e. the period excluding the period for
which information is already submitted by them on earlier occasion.
If any
dealer has already furnished the above information to any authority of the
department, then such dealer, on production of proof in this regard, would not
be asked to produced the proof of filling of
returns/payments. Such dealers would be required to filled information in the
aforesaid format duly signed by them.
This Circular cannot be made use for legal
interpretation of law, as it is clarificatory in nature.
Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai. |
