dmibs.in

17. Submission of returns.

(1) The Forms of returns may be obtained from the Sales Tax Department or may be downloaded from the website, www.mahavat.gov.in, maintained by the Sales Tax Department. The forms may also be obtained privately. If the forms are downloaded from the website or are obtained privately, then they should conform with the details of the forms issued by the Sales Tax Department and the paper used should be of white colour, A4 size and of minimum thickness of 70 g.s.m. or of the executive bond variety. The returns shall be in the Form mentioned in column (2) of the Table below for the purposes mentioned in column (3) of the said Table.

TABLE

Serial No.	Form No.	Description of the Return and of dealers
(1)	(2)	(3)
1	231	For dealers, other than (i) dealers who have opted for composition of tax, whether for part of the business or the entire business, (ii) dealers executing works contracts, whether as part of the business or as the entire business, (iii) dealers engaged in transfer of the right to use any goods for any purpose, whether as part of the business or as the entire business, (iv) dealers under the Package Scheme of Incentives except dealers covered under Mega Units to whom the Identification Certificate under the Package Scheme of Incentives, 2001 or, as the case may be, Package Scheme of Incentives, 2007, and (v) notified oil companies.
2	232	All dealers who have opted for composition of tax whose entire turnover is under composition other than, (i) works contractors opting for composition, and (ii) dealers opting for composition for part of the business.
3	233	All dealers who are (i) executing works contracts, whether as part of the business or the entire business and whether or not the business or part of the business is under composition, (ii) engaged in the activity of transfer of the right to use any goods for any purpose whether as part of the business or the entire business, and (iii) dealers whose part of the business is under composition.
4	234	All dealers under Package Scheme of Incentives who are holding a valid Certificate of Entitlement.
5	235	(i) Notified oil companies, (ii) any other dealer effecting sales of motor spirits

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 authorized by him, to the authorities specified below, 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 tax, 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)...............
(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)

(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:

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 percent 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 one crore, 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.

Provided that, the dealer covered under clause (b), (c) or, as the case may be, (d) and who is not required to file an audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure-J1, J2 and other details in Annexure-C,D,G,H and I as notified by commissioner of sales tax, under rule 17 A alongwith the last monthly, quarterly or, as the case may be, six monthly return of the financial year within ninety days from the end of that financial year to which such return relates: Provided further that, the provisions of the preceding proviso shall not be applicable to the dealer who has opted wholly for the Composition scheme provided under sub section (1), (2) and (3A) of section 42 of the Act
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. Where the return is not filed within the prescribed time, the dealer shall pay the late fee due from him in addition to the tax and interest, if any, due as per return. 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.


(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.