1 |
What is e-Return? |
Every
registered dealer under the Maharashtra Value Added Tax Act and the Central
Sales Tax Act is required to file returns with the applicable periodicity.
These returns are required to be filed electronically on the web www.mahavat.gov.in
through the internet, such returns are called Electronic Returns or E-Returns.
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2
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How to file e-Return?
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Filing
of e-Return involves four steps.
a) e-Enrollment
b) Downloading of applicable return Forms (
231,23,233,234,235 and III-E)
c) Filling the applicable return form and
its automatic validation.
d) Uploading of the error free return on the
web www.mahavat.gov.in
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3
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I am a dealer with the
six monthly periodicity. I have been filing returns either in Banks or at the
Sales Tax Office. Is it necessary for me to file electronic return?
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The
electronic filing of returns for the dealers with the six monthly periodicity
has been made mandatory for the period beginning from October 08.Hence it is
necessary for you file your return for the period Oct 08 to Mar 08
electronically and continue to do so for the subsequent six monthly periods.
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4
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What about my tax payments? How can I pay tax due with the
returns?
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You
should pay your tax due with the return for a particular period in form 210 /
MTR 6 or e-payment before uploading electronic return for that period. This
payment is to be made to the Government Treasury which includes nationalized
banks. You have to write this amount of tax paid in the appropriate box in
the applicable return form. Please note that this tax payment is required to
be made within 21 days of the end of the applicable return period.
In case of CST return, the tax
payment is to be made in form III-E / MTR 6 or e-payment to the Government
Treasury which includes nationalized banks
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5
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Which return form shall I use?
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There are five types of return forms under the Maharashtra Value
Added Tax Act and form III-E for the returns under the Central Sales Tax Act.
Please find out answer to query from the Table below:
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6
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What is my return
filing periodicity?
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Periodicity of filing returns under the Maharashtra Value Added
Tax Act and the Central Sales Tax Act in a particular year, depends upon your
tax liability for the year previous to the said year. The periodicity of filing of returns is as under:-
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