MAHARASHTRA VALUE ADDED TAX ACT

2004 2005 2006 2007 2008

2004
Sr. No	Circular Date		Circular No.			Circular Subject
1	01-04-2005		---			VAT Circular Claiming Transitional Relief
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2005
Sr. No	Circular Date		Circular No.			Circular Subject
1	01-04-2005		1 T of 2005			Taxation of Medicines under the Maharashtra Value Added Tax Act 2002 (Mah.IX OF 2005) Special provision regarding taxation of medicines
2	28-04-2005		2 T of 2005			Composition Scheme under Maharashtra Value Added Tax Act, 2002.
3	28-04-2005		3 T of 2005			Extension of date of submission of closing stock statement
4	04-05-2005		4 T of 2005			Registration under the MVAT Act, 2002.Clarification regarding documentary requirements.
5	04-05-2005		5 T of 2005			Registration under the MVAT Act, 2002.Certain clarifications and relief.
6	13-05-2005		6 T of 2005			Employers Tax deduction : Certain clarification
7	19-05-2005		7 T of 2005			Taxation of Medicines under the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005) Special provisions regarding taxation of medicines
8	19-05-2005		8 T of 2005			Filing of returns : Dealers under Composition schemes.
9	25-05-2005		9 T of 2005			Filing of return by a dealer covered by Package Scheme of Incentives
10	25-05-2005		10 T of 2005			Filling of Nil Returns
11	30-05-2005		11 Tof 2005			Sales in the course of Exports
12	08-06-2005		12 T of 2005			Clarification regarding entry A-41:
13	08-06-2005		13 T of 2005			Clarification regarding Entry C-69 (Ores and Minerals).
14	13-06-2005		14 T of 2005			Extension of date for submission of closing stock statement & application under composition scheme
15	01-07-2005		15 T 0f 2005			Extension of date for submission of form No. 107
16	07-07-2005		16 T of 2005			Trade circular for Industrial Cable as per Entry C-53 of Value Added Tax
17	14-07-2005		17 T of 2005			Grant of set-off Under the Maharashtra Value Added Tax Rules, 2005
18	18-07-2005		18 T of 2005			Trade Circular regarding clarification of spares of Rail coaches, Engines & Wagons.
19	18-07-2005		19 T of 2005			Trade circular - Advisory visits
20	20-07-2005		20 T 0f 2005			Trade circular:- Certain clarification about composition Scheme
21	22-07-2005		21 T of 2005			Trade circular - Clarification regarding Schedule Entry C-107(10)
22	06-08-2005		22 T 0f 2005			Trade circular - Designation of the officers under MVAT, Act 2002.
23	08-08-2005		23 T of 2005			Agricultural Implements Schedule A-1
24	18-08-2005		24 T of 2005			Extension of date submission of Closing Stock date & filling of appln. in Form 107
25	24-08-2005		25 T of 2005			Filing of returns for the month of July 2005
26	05-09-2005		26 T 2005			Extension of due date for submitting an application for composition Scheme.
27	22-09-2005		27 T of 2005			Refund payment orders under the MVAT Act. 2002
28	20-09-2005		28 T of 2005			Taxation of Medicines under the MVAT Act, 2002
29	23-09-2005		29 T of 2005			Clarification regarding entry.
30	23-09-2005		30 T of 2005			Distriburbance caused by the unprecedented flood Certain reliefs
31	03-10-2005		31 T of 2005			Premature Repayment of the amount of deferred taxes by the Eligible Units at Net Present Value MVAT Act of 2002.
32	13-10-2005		32 T of 2005			Modification in the procedure for grant of registration certificate under the MVAT Act, 2002 in Mumbai.
33	21-10-2005		33 T of 2005			Provisional Refund: Early Refund
34	26-10-2005		34 T of 2005			Administrative relief to dealers who have not collected taxes at the appropriate rate during April-2005
35	09-11-2005		35T of 2005			Clarification regarding entry C-70-Paper
36	16-11-2005		36 T of 2005			Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers
37	19-11-2005		37 T of 2005			Issuance of Fresh Registration Certificate & TIN to the existing dealers under VAT , CST, LT, and ET Act
38	25-11-2005		38 T of 2005			Addendum to Trade circular 37 T of 2005
39	12-12-2005		39 T of 2005			Issuance of Fresh Registration Certificates and TIN to the existing dealers under VAT, CST, Luxury Tax Acts and Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.
40	15-12-2005		40 T of 2005			Extension of date of filing of the application in form 107
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2006
Sr. No	Circular Date			Circular No.			Circular Subject
1	03-01-2006			1 T 0f 2006			Clarification regarding Entry C-70 – “Paper”, Addendum to Trade circular 35 T of 2005
2	07-01-2006			2 T of 2006			Provisional Refund: Early Refund: Second circular
3	09-01-2006			3 T of 2006			1. Cancellation of Registration Certificate under Bombay Sales Tax Act, 1959 under the provisions of Section 22 (8) –grant of administrative relief and permission to file TIN application in certain cases.
4	09-01-2006			4 T of 2006			Procedure for Issuance of statutory forms (C / F / H / EI / EII) under the Central Sales Tax Act, 1956.
5	10-01-2006			5 T of 2006			Schedule entry C-29A(a) Devices notified from time to time by the Central Government
6	07-02-2006			6 T of 2006			Administrative relief to Textile processors & printers: Extension of date for filling return
7	16-02-2006			7 T of 2006			Payment of Profession tax by Government employees
8	28-02-2006			8 T of 2006			Important Trade circular for grant of early refund
9	02-03-2006			9 T of 2006			Administrative relief to Embroidery dealers
10	29-03-2006			10 T of 2006			Trade circular: Online Requisition for statutory declarations
11	01-04-2006			11 T of 2006			Clarification in respect of playing cards
12	01-04-2006			12 T of 2006			Administrative relief for resale tax on drip irrigation system & Kerosene sold through Public Distribution System
13	13-04-2006			13 T of 2006			Non-allotment of TIN to some dealers
14	26-04-2006			14 T of 2006			Filing of returns in new forms 221,222,223 224 and 225
15	25-05-2006			15 T of 2006			Revised rates of Profession Tax
16	08-06-2006			16 T of 2006			Adm relief to the dealers who have not collected taxes at the appropriate for the month April 2006
17	28-06-2006			17 T of 2006			New procedure to issue declarations under C.S.T. Act, 1956
18	01-08-2006			18 T of 2006			MVAT refunds for the financial year 2005-06
19	18-08-2006			19 T of 2006			Corrigendum to Circular 26 T of 2005 Dt.15.10.05
20	19-08-2006			20 T of 2006			Allotment of C. S. T. TIN to the dealers in certain cases
21	19-08-2006			21 T of 2006			Date of payment of Profession Tax extended
22	07-09-2006			22 T of 2006			Summary assessment u/s 33(2) of BST Act, 1959 & read with section 9 of the CST Act, 1956 up to year 2004-2005.
23	11-09-2006			23 T of 2006			Amendments to various Acts administered by the Sales Tax Department
24	12-09-2006			24 T of 2006			Supreme Court judgment in the case of M/s. Kone Elevators (India) Ltd. [ 140 - STC - 22]
25	12-09-2006			25 T of 2006			Allotment of C.S.T. Tin to the dealers in certain cases
26	18-09-2006			26 T of 2006			VAT Audit Report in Form 704
27	28-09-2006			27 T of 2006			Summary Assessment upto 04-05 u/s 9(1) of the WC Act,1989 & u/s 8(1) of the Lease Act, 1985 read with section 33(2) of the BST Act, 1959.
28	03-10-2006			28 T of 2006			Use of Designations by the officers of the department
29	03-10-2006			29 T of 2006			Forms of Challans to be used in respect of payment for the periods up to 31.3.2005 after introduction of Maharashtra Value Added Tax Act, 2002
30	10-10-2006			30 T of 2006			Maharashtra Value Added Tax (Fourth Amendment) Rules, 2006
31	16-10-2006			31 T of 2006			Periodicity of returns; amendment of Rule 17 of the Maharashtra Value Added Tax Rules, 2005.
32	18-10-2006			32 T of 2006			Submission of Audit Report in Form 704
33	31-10-2006			33 T of 2006			Administrative relief in respect of lease of “copy right” of cinematographic films including video film
34	13-11-2006			34 T of 2006			Rate of tax applicable to Kokam
35	13-11-2006			35 T of 2006			Special Provisions regarding taxation of Medicines
36	28-11-2006			36 T of 2006			Administrative relief due to disturbance cause by floods: certain clarification
37	19-12-2006			37 T of 2006			Amendments in Package Scheme of Incentives
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2007
Sr. No	Circular Date			Circular No.			Circular Subject
1	03-01-2007			1 T of 2007			Special Provisions regarding taxation of Medicines
2	08-01-2007			2 T of 2007			Adjustment of BST refund against the VAT dues
3	10-01-2007			3 T of 2007			Refund Audit under MVAT Act
4	12-01-2007			4 T of 2007			Refund for the Year 2006-07
5	15-01-2007			5 T of 2007			Statement of closing stock as on 31st March 2005
6	15-01-2007			6 T of 2007			Submission of Audit Report in Form-704
7	20-01-2007			7 T of 2007			Extension of effect of tax rate on essential commodities & articles i.e. Solapuri chaddar and Towel
8	20-01-2007			8 T of 2007			Classification of Information Technology Products
9	29-01-2007			9 T of 2007			Extension of date for submission of Audit Report in Form-704
10	05-02-2007			10 T of 2007			Refund (Corrigendum to Trade Circular 4 T of 2007)
11	07-02-2007			11 T of 2007			Disturbance caused by unprecedented floods
12	07-02-2007			12 T of 2007			Supreme Court Judgment in the case of M/s. K. Raheja Development Corporation
13	07-02-2007			13 T of 2007			Correction of TIN Certificates
14	08-02-2007			14 T of 2007			Grant of Provisional Refund
15	09-02-2007			15 T of 2007			Summary Assessment of employers under section 7(2) of Profession Tax Act, 1975 for the periods up to 2005-06
16	20-02-2007			16 T of 2007			Tax Treatment of Goods sent to other States
17	20-02-2007			17 T of 2007			Exemption from tax for Paithani sarees produced on handloom
18	20-02-2007			18 T of 2007			Composition Sceme
19	27-02-2007			19 T of 2007			Corrigendum to Trade Circular No.5 T dt.15.01.07
20	27-02-2007			20 T of 2007			Extension of date for submission of Audit Report in Form-704
21	27-02-2007			21 T of 2007			Applicability of Resale Tax on Drugs & Medicine under BST Act, 1959
22	01-03-2007			22 T of 2007			Grant of Refund
23	12-03-2007			23 T of 2007			Preservation of the record of the bills or cash memorandum on electronic system; section 86(5)
24	15-03-2007			24 T of 2007			Corrigendum to the Notification of ‘Motor Spirit’ and ‘Petroleum Products’
25	15-03-2007			25 T of 2007			Notifications issued by the State Government from 1st December 2006 under the MVAT Act, 2002
26	16-03-2007			26 T of 2007			Set-off under rule 41C and 41E of the Bombay Sales Tax Rules, 1959.
27	23-03-2007			27 T of 2007			Interest on delayed payment of tax to be paid along with tax amount while furnishing Return/challan
28	30-03-2007			28 T of 2007			Amendment to Central Sales Tax Act
29	30-03-2007			29 T of 2007			Extension of exemption to certain items i.e. Food Grains
30	03-04-2007			30 T of 2007			Administrative Relief to the sale/lease of Cinematographic film
31	03-04-2007			31 T of 2007			Extension of Time Limit for assessment Profession Tax Act and the Motor Spirit Tax Act
32	03-04-2007			32 T of 2007			Sale/Lease of ‘Copyright’ of Cine films - Certain clarifications
33	18-04-2007			33 T of 2007			Grant of Administrative Relief to Un-Registered Dealers
34	24-04-2007			34 T of 2007			Correction of TIN Certificates
35	26-04-2007			35 T of 2007			Notifications issued by the State Government from 19th April 2007 under The Maharashtra Value Added Tax Act, 2002
36	28-04-2007			36 T of 2007			Submission of Audit Report in Form 704 for the year 2005-06
37	09-05-2007			37 T of 2007			Corrigendum to the Notification of Motor spirit and Petroleum products
38	09-05-2007			38 T of 2007			Amendment to CST Act
39	09-05-2007			39 T 0f 2007			grant of registration certificate
40	14-05-2007			40 T of 2007			Appointment of officers of the Transport Department of Govt. of Maharashtra for the purposes of implementation of entry 13 of the Schedule-I appended to the Profession Tax Act, 1975
41	21-05-2007			41 T of 2007			Adjustment of refund of the Financial Year 2006-07 to the financial year 2007-08
42	31-05-2007			42 T of 2007			Adjustment of refund of the Financial Year 2006-07 to the financial year 2007-08(Amendment)
43	13-06-2007			43 T of 2007			Grant of Registration Certificate
44	14-06-2007			44 T of 2007			Revised procedure for manual CST Form applications
45	20-06-2007			45 T of 2007			Audit report in form 704 -Treatment of revised return
46	22-06-2007			46 T of 2007			Notifications issued by the State Government from 19th April 2007 under The MVAT Act, 2002
47	22-06-2007			47 T of 2007			Rate of tax on Software Paper Licence
48	25-06-2007			48 T of 2007			The effective date for notified Construction Contracts
49	30-06-2007			49 T of 2007			Audit Report in form 704 : Extension of date
50	27-07-2007			50 T of 2007			Transfer of proceedings
51	31-07-2007			51 T of 2007			Submission of Audit Report in Form 704 for the year 2005-06
52	31-07-2007			52 T of 2007			The Central Sales Tax Act, 1956 – Grant of exemption from filling returns
53	07-08-2007			53 T of 2007			Calculation of vat liability on pro-rata basis
54	09-08-2007			54 T of 2007			Taxation of Medicine under the MVAT Act, 2002 (Mah IX of 2005) in view of Maharashtra Ordinance No.V of 2007
55	13-08-2007			55 T of 2007			Filing of stock statement by dealers in Drugs and Medicines
56	23-08-2007			56 T of 2007			Refund under MVAT
57	23-08-2007			57 T of 2007			Amnesty Scheme, 2007
58	23-08-2007			58 T of 2007			Submission of Audit Report in Form 704 for the year 2005-06
59	12-09-2007			59 T of 2007			Electronic filing of returns
60	17-09-2007			60 T of 2007			Corrigendum to Circular No. 57 T Dt. 23.08.07
61	28-09-2007			61 T of 2007			Filing of stock statement by dealers in Drugs and Medicines
62	29-09-2007			62 T of 2007			Extension of effect of tax rate on essential commodities & articles i.e. Solapuri chaddar and Towel
63	05-10-2007			63 T of 2007			Application for registration under the Maharashtra Value Added Tax Act, 2002
64	15-10-2007			64 T of 2007			Amendments to various Acts administered by the Sales Tax Department
65	18-10-2007			65 T of 2007			Creation of Grievance Redressed System
66	31-10-2007			66 T of 2007			Submission of Audit Report in Form 704 for the year 2005-06
67	14-11-2007			67 T of 2007			Extension of period of Amnesty Scheme, 2007 under Profession Tax Act, 1975
68	26-11-2007			68 T of 2007			Grant of Administrative Relief
69	05-12-2007			69 T of 2007			Signature on Annexure to the TIN Certificate
70	06-12-2007			70 T of 2007			Issue and receipt of declarations in Form C / F / H
71	29-12-2007			71 T of 2007			Submission of Audit Report in Form 704 for the year 2005-06
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2008
Sr. No		Circular Date			Circular No.	Circular Subject
1		25-01-2008			1 T of 2008	Procedure for Issuance of Statutory Forms under Central Sales Tax Act, 1956
2		29-01-2008			2 T of 2008	Submission of Audit Report in Form 704 for the year 2005-06
3		06-02-2008			3 T of 2008	Filing of correct and complete returns and furnishing copies of the returns to the Sales tax authorities
4		26-02-2008			4 T of 2008	Grant of Certificate for TDS
5		28-02-2008			5 T of 2008	Furnishing of copies of challans/returns to the Sales Tax Authorities
6		01-03-2008			6 T of 2008	Grant of Refunds - Bank Guarantee
7		05-03-2008			7 T of 2008	Failure to file the returns. Consequential Actions.
8		19-03-2008			8 T of 2008	Amendment to VAT rule for return/Electronic filing of returns under Rule 17
9		27-03-2008			9 T of 2008	Changes in the tax rates on certain commodities
10		03-04-2008			10 T of 2008	Use of old forms No. 221 to 225 instead of new forms 231 to 235
11		04-04-2008			11 T of 2008	Preservation of the record of the bills or cash memorandum on electronic system; Section 86(5)
12		05-04-2008			12 T of 2008	Submission of Audit Report in Form 704 for the year 2005-06
13		08-04-2008			13 T of 2008	Amendment in Maharashtra Value Added Tax Act, 2002
14		15-04-2008			14 T of 2008	Rate of tax under Central Sales Tax Act, 1956 from 1.4.2008
15		19-04-2008			15 T of 2008	New procedure for issuance of Statutory declaration & forms under C.S.T Act, 1956
16		23-04-2008			16 T of 2008	Filing of Electronic Return (e return)
17		05-05-2008			17 T of 2008	Amendments to VAT rule for periodicity of filing of returns under Rule 17 of MVAT Rules 2005
18		12-05-2008			18 T of 2008	Extension of Exemption/Concession of tax on essential commodities & articles i.e. Solapuri Chaddars and Towels and amendment in Entry Tax on Goods
19		23-05-2008			19 T of 2008	Grant of refund claim under MVAT Act to specified category of dealers.
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