Sales Tax Review

May  2007

Important Trade Circulars

TRADE CIRCULAR

No.VAT/TIN/1007/121/Adm-3 

Gentlemen/Sir/Madam, 

          A Trade Circular number 39T of 2007 was issued on 09.05.2007 on the subject of grant of new registration certificates (TIN).  In para 3 of the Circular the last two sentences run as follows:

           “Use of PIN code based MVAT/CST Registration Number in Returns, Tax Invoice and other statutory forms must be discontinued by 31^st May 2007 and if used after the said date, i.e., 31^st May 2007, they will be liable for penalty.  In case any dealer has not received any registration certificate bearing TIN by 31^st May 2007, they should contact respective registering authority or view it on the website.”

          Instead of the above following sentence should be read,

           “Use of PIN code based MVAT/CST Registration Number in Returns, Tax Invoice and other statutory forms must be discontinued by 31^st May 2007 and if used after the said date, i.e., 31^st May 2007, they will be liable for penalty. In case any dealer has not received any registration certificate bearing TIN by 31^st July 2007, they should contact respective registering authority or view it on the website.”           

          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. 

           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.