Filing of electronic returns

TRADE CIRCULAR To .......... .......... No.VAT-2008/H.Q.2/ADM-7/PSI-104/B-                                           Mumbai, Dt.18.11.2008 Trade Cir. No.40 T of  2008.             Sub:  Filing of electronic returns.             Ref: (1)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 14.03.2008                   (2)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 19.04.2008                   (3)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 30.08.2008                   (4)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 16.09.2008                   (5)  Trade Circular No.8T of 2008 dt. 19.03.2008.                   (6)  Trade Circular No. 16T of 2008 dt. 23.04.2008.                   (7) Trade Circular No.33 T of 2008, dt.30.09.2008.                   (8)  Notification No. VAT/AMD-1007/1B/Adm-6 dt. 18.09.2008.,, Gentlemen/Sir/Madam,  1.    As per Notification No. VAT/ ADM - 1007/ IB/ Adm-6, dated 18th September, 2008, it has been provided that in respect of the periods starting on or after 01.07.2008, the registered dealers holding valid Entitlement Certificates as on 30.09.2008 and who are covered by Package Schemes of Incentives, 1979, 1983, 1988, 1993 or Package Scheme of Incentives for Tourism, 1993 for 1999 shall make the payment of tax or interest if any and file Electronic Return as provided in the said sub rule (5) of the MVAT Act. The process of filing e-returns by such units  has already begun.  By this time most of the Units must have filed e-return.  However, to clarify the provision, this circular is issued. 2.  Thus, it has been made mandatory for all the dealers covered under the said Package Schemes of Incentives, to file Electronic Returns.  3.   All the dealers are requested to immediately get registered themselves for filing of the return. 4.  The deferment / exemption from tax will be admissible in respect of a particular period for which the holder of the Eligibility Certificate and Certificate of Entitlement has filed proper return as prescribed under the Act.  Now since submission of return electronically has been made mandatory in respect of dealer covered under the said Package Schemes of Incentives, it may please be noted that if a dealer fails to file such return electronically, then such dealer would not be entitled to such benefit for such period covered by the return.    All refund granting authorities are directed to take note of above instructions and refund to such dealers should not be granted unless returns for the said period are filed electronically. All the nodal officers and all the officers handling the Package Scheme of Incentives cases are hereby directed to get such dealers registered for filing of E-Return and monitor the progress thereof. 5. 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. 6. 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.