The Maharashtra Value Added Tax Act, 2002. Circular

Body Circular No. 25T of 2018, Dated 24th September, 2018

Office of the

Commissioner of State Tax,

8th Floor, Vikrikar Bhavan,

Mazgaon, Mumbai- 400 010.




No. JCST ( MAHAV1KAS-) / F 704 Physical Submission / FY - 2017-18 /B-835

Subject: Submission of Audit Report in Form 704 for the financial year 2017-18


1. Government Notification No.VAT/AMD-1009/1 B/Adm-6 Dt. 26.08.2009.

2. Trade Circular No 27T of 2009 Dt. Is1 October 2009.

3. Trade Circular No 16T of 2011 Dt. 11th November, 2011

4. Government Notification No: VAT-1512/CR-139/Taxation-1 Dt. 21st November 2012

5. Trade Circular No 19Tof 2012 Dt. 9lh November, 2012

6. Trade Circular No 2T of 2013 Dt. 15lh January, 2013

7. Government Notification No: VAT/AMD - 2013/IB/ADM - 8 Dt. 23rd August 2013

8. Trade Circular No 10 T of 2013 Dt. 16lh December, 2013

9. Maharashtra Act No. XXVII of 2014 Dt. 26th June, 2014

10. Trade Circular No 21 T of 2014 Dt. 20lh December, 2014

11. Trade Circular No. 17 T of 2015 Dt. 07.11.2015

12. Trade Circular No. 3 T of 2017 Dt. 11.01.2017

13. Trade Circular No. 51 Tof 2017 Dt. 08.12.2017

14. Government Notification No.VAT/ AMD ...........

1. A facility to upload of Audit Report in Form e704 has been made available on website to the dealers who are eligible to file such audit report as per the provisions of Section 61 of MVAT Act, 2002 read with Rule 66 of MVAT Rules, 2005. The users will be able to upload the audit report for any period as is due to file under the provisions of aforementioned provision of law. The dealers are requested to refer to the User Manual, "How to File Form e 704" which has been made available on the website

2. The eligible dealers are requested to first download the available version of the Audit Report in form e 704 from the "Downloads" Section of the web site As an abundant caution, the dealers are informed to use the said downloaded template only for filing of audit report due. The templates prepared from any other source should not be used. Such templates shall give erroneous results consuming time and efforts of the dealers.

3. The template downloaded from the web site shall be filled in and validated to create a .txt file which shall be uploaded by the dealer using his credentials to access e Services on the web site www.

4. Upon successful uploading of Form e704 on the website, dealer and auditor will be sent an email confirmation (on email Ids mentioned in Form e704). The Acknowledgement of Form 704 and the Statement of Submission will be sent to the dealer within next 24 hours, through email (on email Id mentioned in Form e704).

5. The dealer shall take print of the Statement of Submission of Audit Report generated after successful uploading of the audit report and certify the same under his Signature, Stamp and Seal with date.

6. The dealer shall also take print the Acknowledgement generated after uploading of Audit Report in Form-704, certify the same under his and his auditors's Signature, Stamp and Seal with date.

7. The last date for filing of audit report in form e704, for the financial year 2017-18, is 15 January, 2019 and the last date for submission of the documents mentioned in para 5 and 6 above is 25 January, 2019 .

8. The list of Nodal Officers is available on website in in What's New Section (Refer to Cases Allocation Chart) which can be referred to know the concerned Nodal Officer.

9. The dealers who are eligible to file return in form 235 and are required to file Schedule V of the audit report in form e 704 are requested to wait for another Vesrion of Audit Report in form e704 which may be made available for download by 20 October 2018.

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 all the members of your association.


Commissioner of Sales Tax,

Maharashtra State, Mumbai.