Rules

(ii) as respects a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority outside Brihan Mumbai,

(A) if the principal place of business of the dealer is situated at the district headquarters, the bank or Treasury shown in column number 2 if he makes payment in the manner shown in column number 3:-

(B) if the principal place of business of the dealer is situated at a place other than the district headquarters, the bank or the Treasury shown in column number 2, if he makes payment in the manner shown in column number 3:-

(III) in respects of a non-resident dealer, the Reserve Bank of India, Mumbai;

Explanation I:- For the purposes of this sub-rule, in the case of a dealer who is also doing business of execution of works contract, transfer of the right to use any goods for any purpose or has opted for composition for part of his business, if he is otherwise liable to file return,-

i) in Form 231, he shall file return in Form 233 instead of in Form 231, and

ii) in Form 234 or Form 235, he shall, in addition to the return in Form 234 or Form 235 file a return in Form 233.

Explanation II:- where in respect of any period ending on or before 29th February, 2008 or, as the case may be, any period for which the due date is on or before the 21st March 2008, but the return is not filed on or before 21st March, 2008, then the dealer shall file the return in the Form mentioned in column (2) of the Table above for the purposes mentioned in column (3) of the said Table;

(2) Every registered dealer, who is required to furnish a return shall subject to the provisions of this rule , furnish it duly signed by him or by a person authorised by him to the authorities specified hereinafter, that is to say,-

(a) where tax including interest or penalty is due and payable according to the return, to the Government Treasury while making payment of the tax, lump sum, penalty or interest under rule 45 ;
Provided that, the dealer who is a notified oil company shall also file a copy of his return in Form 235 with the Joint Commissioner of Sales Tax, Large Tax Payers Unit (LTU) within three days of filing of the return in Form 235 with the Government Treasury.;

(b) where no tax including penalty or interest is due and payable according to the return-

(i) to the registering authority (Non-Resident Circle), Mumbai, if the dealer has been registered by such authority;

(ii) to the registering authority having jurisdiction over the principal place of business of the dealer, if such dealer has places of business under the jurisdiction of more than one registering authority; or

(iii) to the registering authority having jurisdiction over the respective place of business of the dealer in respect of which he holds a Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998, covering all the sales and purchases relating to the eligible industrial unit.

Provided that if the dealer has two or more Entitlement Certificates issued to him he shall file the return with the registering authority which has the jurisdiction over the place of business pertaining to the Entitlement Certificate whose period of entitlement ends latter. The return shall show the aggregate of the figures of all sales and purchases pertaining to all the eligible units of the dealer;

(iv) in any other case, to the registering authority within whose jurisdiction the place or places of business, as specified in the certificate of registration of the registered dealer is or are situated”.

(c) Deleted [* * *]

(d) where any amount of tax including interest or penalty is due as per a fresh or revised return, then the dealer shall first pay such amount in the Government Treasury. He shall attach a self attested copy of the chalan in respect the said payment with the fresh return or revised return which he shall file with the appropriate registering authority as per the provisions of clause (b) deleted [* * *]”

(3) Every dealer who is required to file monthly returns under sub-rule (4), if he is covered by the notification issued under sub-section (4) of section 41 and if he is specified in the said notification for the purposes of this sub-rule shall file monthly returns in Form 235 within fifteen days of the end of the month to which the return relates: (In the above rule 17 (3) the words

Provided that, the said dealer may file the return in accordance with clause(c) of sub-rule (4) if he makes ad-hoc payment within fifteen days of the end of the month to which the return relates of an amount equal to eighty per cent. of the tax paid by him in respect the month immediately preceding the month to which the return relates and pays the remaining amount, if any, at the time of filing of the return in accordance with sub-rule(4).

“(4) Subject to the other provisions of this rule and of rule 18.—

(a) (i) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within thirty days from the end of the period of six months to which the return relates;

(ii) every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.

Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State;

(b) every registered dealer to whom clause (a) does not apply and,-

(i) whose tax liability during the previous year was "rupees one lakh" or less or, as the case may be, who had no entitlement for refund, or

(ii) whose entitlement for refund during the previous year was "ten lakhs" or less, shall file a six-monthly return within "thirty days" from the end of the period of six months to which the return relates.

(c) every registered dealer to whom clause (a) or (b) does not apply and, -

(i) whose tax liability during the previous year had exceeded "rupees ten lakhs" or
(ii) whose entitlement for refund during the previous year had exceeded Rs.1 lakh, shall file a monthly return within twenty-one days from the end of the month to which the return relates.

(d) any other registered dealer shall file a quarterly return within twenty one days from the end of the quarter to which the return relates.

Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.

Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.

Explanation III.- For the purposes of this rule, the first six monthly return shall be for the period starting on the 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.

Explanation IV.- Where a dealer is required under rule 18 to file quarterly returns in respect of his place of business for which he has obtained a Certificate of Entitlement and has also obtained a permission to file separate returns in respect of any other place of business or any other constituent of his business, then notwithstanding anything contained in this sub-rule, he shall file quarterly separate returns where he is required to file separate returns."

"[(5) Notwithstanding anything to the contrary contained in rules 18, 19, 20, 41 and 45,-

(a) The Commissioner may by a notification published in the Official Gazette provide that in respect of the periods starting on or after the date specified in the said notification, the class or classes of dealers specified in the said notification shall make payment and file electronic returns in the manner provided in this sub-rule. Such notifications may be issued from time to time.

(b) Every dealer to whom the said notification applies shall, on or before the date specified under sub-rule (3) and (4) or rule 18 for submission of return, pay into Government Treasury the tax due, if any, from him for the period covered by the said return and interest, if any, payable by him under the Act. Every such payment shall be accompanied by a chalan in Form 210. The form of the chalan accompanying the payment shall be duly filled in, signed and verified by the payer and the amount paid shall be stated both in words and in figures in the space provided for that purpose in the said form.

(c) The payments shall be made into Government Treasury. The portion of the concerned Form marked for the payer shall be returned by the Government treasury to the dealer duly receipted, and the portion of the Form marked for the registering authority shall be forwarded by the Government Treasury to the registering authority specified in this rule. (d) The Sales Tax Department shall provide templates of the forms 231, 232, 233, 234 and 235 on the website www.mahavat.gov.in. Every dealer to whom the said notification applies shall download the template of the Form appropriate to him as per sub-rule (1) and upload it after making data entry in all the relevant fields. The uploading shall be done on or before the date specified in this rule or as the case may be, rule 18 for submission of the return. After, uploading the system shall generate an acknowledgement in two copies of the electronic return having being filled. ( While uploading the return, he shall use a digital signature as provided in the Information Technology Act, 2000. )

Provided that if dealer has not used a digital signature, then he shall submit a copy of the acknowledgement duly signed by an authorised person within ten days of the uploading of the return to the respective authority specified in sub-rule (2).

"(6) Where a dealer,---

[1] has enrolled himself with the website www.mahavat.gov.in for e-services including the service for filing an e-return and has continued to use his PAN as password, or

[2] has enrolled or is enrolling himself, with the said website for e-services including the service for filing an e-return and has created his own password;

Then if the dealer files an e-return using his PAN or, as the case may be, the password created by himself, it shall be presumed that the statements contained in the electronic return are true to the best of his knowledge and belief and that by filing the electronic return by using PAN or the password created by himself, he has verified the electronic return."

Explanation II.— For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.

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(Signature)".

(2) The memorandum of appeal shall be accompanied by either the certified copy of the order supplied to the dealer or duly authenticated copy thereof, unless the omission to produce such order or copy is explained at the time of the presentation of the appeal to the satisfaction of the appellate authority.

(3) The memorandum of appeal shall either be presented by the appellant or his agent to the appellate authority or be sent to the said authority by registered post.

(4) The appeal including a second appeal shall be made in Form 310.

Provided that in any case, the drawback, set-off, or, as the case may be, a refund under this sub-rule shall not exceed the amount of tax payable by the claimant dealer on sale of such goods.

“Provided further that, nothing in this sub-rule shall apply to the Indian Naval Canteen Service and the Canteen Stores Department.”

“Explanation: For the purposes of this sub-rule, the expression “actual sale price” shall mean the aggregate of sale price and the tax charged separately, if any, and in any other case the sale price inclusive of tax.”

“(7A) If the claimant dealer has purchased office equipment, furniture or fixtures and has treated them as capital assets and he is not engaged in the business of transferring the right to use these goods (whether or not for a specified period) for any purpose, then the corresponding amount of set-off to which he is otherwise entitled shall be reduced by an amount equal to three per cent of the purchase price on which such set-off is calculated and the balance shall be allowed.”

“(7B) If the claimant dealer is holding a license for transmission or as the case may be, distribution of electricity under the Electricity Act, 2003 or is a generating company as defined in the said Act, then in respect of the periods starting on or after the 1st April 2005, save as otherwise provided under sub-rule (1), an amount equal to the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956 of the purchase price of the goods purchased including goods treated as capital assets by him for use in the generation, transmission, or, as the case may be, distribution of electricity shall be reduced from the amount of set-off otherwise available in respect of the said purchases of goods including goods treated as capital assets.”;

8) The claimant dealer shall deduct the amount required to be reduced under this rule from the amount of set-off available in respect of the period in which the contingencies specified in this rule occur and claim only the balance amount as set-off and when the amount so required to be deducted exceeds the said amount of set-off available in respect of that period, he shall pay an amount equal to the excess at the time when he is required to pay the tax in respect of the said period.

"(9)(a) For the purposes of sub-rule (1), clause (a) of sub-rule (2) and sub-rule (3), any reference to the corresponding goods on the purchase of which set-off is claimed, shall be construed in relation to any period starting on or after the 1st April 2005, as a reference to the corresponding goods (not being consumable, stores, or goods treated as capital assets, parts, components and accessories of capital assets and goods used as fuel) which are resold or are so dispatched outside the State or are used in or relation to the manufacture of goods so sold or dispatched and are contained in the goods so sold, resold or dispatched and the packing material used alongwith the goods so sold, resold or dispatched. Any reference to the corresponding purchase price, corresponding taxable goods or corresponding purchases of packing material shall be construed accordingly.

(b) While reducing set-off under,-

(i) sub-rule (2), for the purpose of determining the purchase price of the corresponding taxable goods, where it is not possible to ascertain the purchase price by reference to the books of account, the ratio of the sale price of the taxable goods and tax free goods or where there is no sale price, the value of the taxable goods and tax free goods shall be applied; and

(ii) sub-rule (3), the ratio of the value of the goods inclusive of any duty of Excise as it appears in the books of accounts of the goods dispatched as aforesaid and the sale price of other goods shall be applied for deciding the corresponding purchase price.

(10) If the dealer has executed a contract, at any time after the 1st April 2005, of processing of textiles, then set-off on the goods purchased on or after the said date, shall be allowed to the extent of tax paid on purchases in excess of the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956 on the purchase price,-

(a) as regards the goods in respect of which property is transferred during the said processing, and

(b) as regards packing materials used for packing of the said textiles, and

(c) as regards other purchases including purchases of capital assets shall be calculated as permissible under other rules.”

“*Note : The percentage is to be applied after first deducting from the total contract price, the quantum of price on which tax is paid by the sub-contractor, if any, and the quantum of tax separately charged by the contractor if the contract provides for separate charging of tax.”

"(1A) In case of a construction contract, where along with the immovable property, the land or, as the case may be, interest in the land, underlying the immovable property is to be conveyed, and the property in the goods (whether as goods or in some other form) involved in the execution of the construction contract is also transferred to the purchaser such transfer is liable to tax under this rule. The value of the said goods at the time of the transfer shall be calculated after making the deductions under sub-rule (1) and the cost of the land from the total agreement value.

The cost of the land shall be determined in accordance with the guidelines appended to the Annual Statement of Rates prepared under the provisions of the Bombay Stamp (Determination of True Market Value of Property) Rules, 1995, as applicable on the 1st January of the year in which the agreement to sell the property is registered:

Provided that, deduction towards cost of land under this sub-rule shall not exceed 70% of the agreement value."

(2) The value of goods so arrived at under sub-rule (1) shall, for the purposes of levy of tax, be the sale price or, as the case may be, the purchase price relating to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract.

Provided that, if the claimant dealer produces evidence to the satisfaction of the Commissioner that the component of the taxable turnover of sales in the composite sum is less than the percentage given above, the Commissioner shall reduce the above percentage to the extent of actual sum of turnover of sales, so proved.

(3) The application may be summarily rejected -

(a) if it is incomplete with regard to any of the provisions of sub-rule (2), or
(b) if the applicant fails to reply to any query made, or
(c) if, in case of any question posed under clause (e) or (f) of subsection (1) of section 56, the applicant is not liable to pay sales tax into the Government Treasury, or, as the case may be, is not entitled to claim set-off on the transaction;
(d) on any other ground which the Commissioner may consider sufficient and which shall be reduced to writing by him :

Provided that, before an order summarily rejecting the application is passed under this sub-rule, the applicant shall be given a reasonable opportunity of being heard.