07 August 2013

MVAT e-Return

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.

2
How to file e-Return?
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


3
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?
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. 

4
What about my tax payments? How can I pay tax due with the returns?
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

5
Which return form shall I use?
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:
Sr. No.
Form Type
MVAT and CST  Dealer
1
Form 231
For other Dealers - Under MVAT Act
2
Form 232
Composition Dealers (Full Composition) other  than works contract dealers -  Under MVAT Act
3
Form 233
Partial Composition Dealers and Works Contract Dealers - Under MVAT Act
4
Form 234
Package Scheme Of Incentive Dealers - Under MVAT Act
5
Form 235
Motor Spirit Dealers - Under MVAT Act
6
Form III (E)
Dealers Under CST ACT


6

What is my return filing periodicity?
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:-

Sr. No.
Periodicity
For Dealers whose
Due date of filing return and payment of taxes due with return
Return periods
Tax Liability of Previous Year
Or Refund Claim during previous Year
1
Monthly
10 lakh or more
One crore or more
21 days from the end of relevant month
Each month from April to March
2
Quarterly
One Lakh or more but less than 10 Lakh
Ten  Lakh or more but less than one crore
21 days from the end of relevant quarter.
Apr to Jun
July to Sept
Oct to Dec

3
Six monthly
Less than One Lakh
Less than Ten  Lakh
21 days from the end of relevant six monthly period
Apr to Sept
Oct to Mar
Please file return for the period as is applicable in your case.



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