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Maharashtra Value Added Tax Rules, 2005
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Body 17. Submission of returns

(1) The Forms of returns shall be made available on the website in the electronic form.

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.

Serial No. Form No. Description of the Return-cum-chalan and of dealers.
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, Package Scheme of Incentives, 2007 or, as the case may be, Package Scheme of Incentives 2013,

(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 Notified oil companies

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 :-For the purposes of this sub-rule, in the case of a dealer who is holding Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998, if he is otherwise liable to file return in Form 231,he shall, in addition to the return in Form 234 file the return in Form 231.

(2) Every registered dealer, subject to the provisions of this rule, for the period starting on or after 1st April 2016 shall submit the return electronically as per the procedure made available on the website.

(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 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 twenty-one 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 Rs. 36000 (Rupees one lakh w.e.f 1st April, 2008) 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 Rs.36000 (Rupees Ten lakh w.e.f 1st April, 2008) or less,

    shall file a six-monthly return within twenty-one 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 Rs. 1 lakh (Rupees Ten lakh w.e.f 1st April, 2008) or

      (ii) whose entitlement for refund during the previous year had exceeded Rs.1 lakh (Rupees One Crore w.e.f 1st April, 2008),

    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, 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.- Omitted w.e.f. 01-04-2016.

(e) Notwithstanding anything contained in the foregoing clauses,-

    (i) with a view to promote effective compliance and to ensure compatibility with the automated system, the Commissioner may, for every year and in respect of each dealer, determine the periodicity of filing returns ;

    (ii) the Commissioner may apply the principles laid down in sub-rule (4) of this rule ;

    (iii) the periodicity so determined shall be final and be displayed on the website of the Sales Tax Department.

Provided that, a dealer, who is required to file six monthly return, may apply to the Commissioner on or before the 15th May of financial year for change of his periodicity from six-monthly to quarterly. The Commissioner may change such periodicity and periodicity so changed shall be final unless it is changed to monthly as per the provisions of clause (c) of this sub-rule.

Explanation.:- For the purposes of this clause the expression " periodicity " shall mean the frequency with which the dealer is required to file return i.e. Monthly,quarterly, six monthly or, as the case may be, annually.

(4A) Subject to the provisions of rule 18 and other provisions of this rule except sub-rule (4), for the period starting on or after 1st April 2016-,

    (a) every registered dealer -

      (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 rupees one crore,

      shall file a monthly return within twentyone days from the end of the month to which the return relates ;

    (b) any other registered dealer shall file a quarterly return within twentyone days from the end of the quarter to which the return relates ;

    Provided that, the dealer covered under sub-clause (i), (ii) of clause (a) or, as the case may be clause(b),-

      (i) not being the dealer who has opted wholly for the Composition Scheme provided under sub-section (1) and (2) of section 42 of the Act, and

      (ii) who is not required to file an Audit Report as provided under section 61, shall, file the last monthly or, as the case may be, quarterly return on or before 21st April of the year succeeding the year to which such return relates, alongwith other details for entire year in Annexures appended to Form 704.

    (c) The provisions of clause (e) of sub-rule (4) and Explanation I and II, of rule 17, shall mutatis mutandis apply to this sub-rule.

(4B) Subject to the rule 18 and other provisions of this rule except sub-rules (4) and (4A), for the period starting on or after 1st April 2019, every registered dealer whose tax liability during the previous year-

    (a) had not exceeded rupees twenty five thousand shall file annual return within twenty one days from the end of the year to which return relates ;

    Provided that, for the year 2019-20 and 2020-21 annual return shall be filed on or before the 30th June 2021;

    (b) was more than rupees twenty five thousand but not exceeding rupees ten lakh or whose entitlement for refund during the previous year had not exceeded rupees one crore, shall file quarterly return within twenty one days of the month immediately succeeding the quarter to which the return relates ;

    Provided that, for the year 2019-20, the dealer whose tax liability in the previous year does not exceed rupees one lakh, shall file quarterly return on or before the 21st day of July 2020 for the quarter ended on 31 st day of March 2020 ;

    (c) had exceeded rupees ten lakh or whose entitlement for refund during the previous year had exceeded rupees one crore, shall file monthly return within twenty one days from the end of the month to which the return relates,

the provisions of clause (e) of sub-rule (4) and Explanations I and II of this rule, shall mutatis mutandis apply to this sub-rule.

Provided that, the dealer whose tax liability in the financial year 2019-20 is not more than rupees one lakh, such dealer shall file monthly return for the month of March 2020, on or before the 21 st July 2020.

Provided that, from the period starting on or after 1st April 2020, the retail outlets, not owned by any Oil Company, registered under the Act and who have effected sales of High Speed Diesel Oil or Petrol purchased from the registered dealers, within the State of Maharashtra, shall not be liable to file return under this sub-rule.

(4C) Subject to the rule 18 the dealer who is liable to file monthly return, but having tax liability of rupees ten thousand or below in the month of April 2020 and May 2020, then such dealer, shall file monthly return on or before the 21st July 2020 for the months of April 2020 and May 2020.

(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.mahagst.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).