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17. Submission of returns
(1) The Forms of returns may be obtained from the office of the assessing authority or after the 1st April 2006 may be downloaded from the website of the State Government. The forms may also be obtained privately if they conform with the details and size of the forms issued by the assessing authority. The returns shall be in the Form mentioned in column (2) for the purposes mentioned in column (3) of the table below—
TABLE
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Serial No.
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Form No.
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Description
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(1)
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(2)
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(3)
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1
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201
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Return-cum-chalan of monthly tax payable
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2
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202
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Return-cum-chalan of quarterly tax payable
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3
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203
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Return-cum-chalan of six monthly tax payable
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4
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204
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Return-cum-chalan of composition for retailer
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5
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205
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Return-cum-chalan of composition for Restaurants
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6
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206
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Return-cum-chalan of composition for Bakery dealers
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7
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207
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Return-cum-chalan of composition for second hand passenger motor vehicle dealers
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8
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208
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Return-cum-chalan for motor spirit dealer
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9
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209
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Return by a dealer under Package Scheme of Incentive
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10
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214
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Return-cum-chalan of composition for caterers
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(For the above rule 17 (1) following rule is substituted w.e.f. 01.04.2006 as per Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
“(1) The Forms of returns may be obtained from the Sales Tax Department or may be downloaded from the website, www.vat.maharashtra.gov.in, maintained by the Sales Tax Department. The forms may also be obtained privately. If the forms are downloaded from the website or are obtained privately, then they should conform with the details of the forms issued by the Sales Tax Department and the paper used should be of white colour, A4 size and of minimum thickness of 70 g.s.m. or of the executive bond variety. The returns shall be in the Form mentioned in column (2) of the Table below for the purposes mentioned in column (3) of the said Table.
TABLE
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Serial No.
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Form No.
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Description of the Return-cum-chalan and of dealers.
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(1)
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(2)
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(3)
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1
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221
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For dealers, other than
(i) dealers who have opted for composition
of tax, whether for part of the
business or the entire business,
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(ii) dealers executing works contracts,
whether as part of the business or
as the entire business,
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(iii) dealers engaged in transfer of the right to use any goods for any purpose, whether as part of the business or as the entire business,
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(iv) dealers under the Package Scheme of Incentives, and
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(v) notified oil companies.
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2
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222
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All dealers who have opted for composition of tax whose entire turnover is under composition other than,-
(i) works contractors opting for
composition, and
(ii) dealers opting for composition for part of the business.
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3
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223
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All dealers who are
(i) executing works contracts, whether as part of the business or the entire business and whether or not the business or part of the business is under composition,
(ii) engaged in the activity of transfer of the right to use any goods for any purpose whether as part of the business or the entire business, and
(iii) dealers whose part of the business is under composition.
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4
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224
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All dealers under Package Scheme of Incentives who are holding a valid certificate of entitlement.
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5
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225
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Notified oil companies
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Explanation 1:- For the purposes of this sub-rule, in the case of a dealer who is also doing business of execution of works contract, transfer of the right to use any goods for any purpose or has opted for composition for part of his business, if he is otherwise liable to file return,-
i) in Form 221, he shall file return in Form 223 instead of in Form 221, and
ii) in Form 224 or Form 225, he shall, in addition to the return in Form 224 or Form 225 file a return in Form 223.
Explanation 2:- where in respect of any period ending on or before 31st March, 2006 or, as the case may be, the due date was before the 1st April 2006, but the return was not filed before 1st April 2006, then the dealer shall file the return in the Form mentioned in column (2) of the Table above for the purposes mentioned in column (3) of the said Table.
(2) Every registered dealer, who is required to furnish a return shall subject to the provisions of this rule, furnish it duly signed by him or by a person authorised by him to the authorities specified hereinafter, that is to say, -
(a) where tax including lump sum, interest or penalty is due and payable according to the return, to the Government treasury while making payment of the tax, lump sum, penalty or interest under rule 45;
(b) where no tax including lump sum, penalty or interest is due and payable according to the return, the return shall be furnished, -
(i) to the registering authority (Non-Resident Circle), Mumbai, if the dealer has been registered by such authority;
(ii) to the authority referred to in paragraph (b) of sub-section (3) of section 20, if the Commissioner has permitted the registered dealer who has places of business within the jurisdiction of different registering authorities, to furnish a consolidated return in respect of all or any of these places of business; or
(iii) to the registering authority within whose jurisdiction the place or places of business, as specified in the certificate of registration of the registered dealer is or are situated.
(For the above rule 17 (2) following rule is substituted w.e.f. 01.04.2006 as per Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(2) Every registered dealer who is required to furnish a return shall, subject to the provisions of this rule, furnish it duly signed by him or by a person authorized by him, to the authorities specified below, that is to say, -
(a) where tax including interest or penalty is due and payable according to the return, to the Government Treasury while making payment of tax, penalty or interest under rule 45.
Provided that, the dealer who is a notified oil company shall also file a copy of his return in Form 225 with the Joint Commissioner of Sales Tax, Nariman Point within three days of filing of the return-cum-chalan in Form 225 with the Government Treasury,
(b) where no tax including penalty or interest is due and payable according to the return, -
(i) to the registering authority (non-resident circle), Mumbai, if the dealer has been registered by such authority;
(ii) to the registering authority having jurisdiction over the principal place of business of the dealer, if such dealer has places of business under the jurisdiction of more than one registering authority; or
(iii) to each of the registering authorities having jurisdiction over each of the respective place of business of the dealer in respect of which he holds a Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998, covering all the sales and purchases relating to the eligible industrial unit
(iv) in any other case, to the registering authority within whose jurisdiction the place or places of business, as specified in the certificate of registration of the registered dealer is or are situated”.
(c) Where the dealer has obtained permission to file a separate return under rule 19 in respect of any place of business, other than the principal place of business, or, as the case may be, any constituent of his business, he shall file a separate return in respect of such place of business or such constituent of his business with the Government Treasury or, as the case may be, to the registering authority, appropriate to the said place of business or, as the case may be, the place where he is engaged in the said constituent business.
(d) where any amount of tax including interest or penalty is due as per a fresh or revised return, then the dealer shall first pay such amount in the Government Treasury. He shall attach a self attested copy of the chalan in respect the said payment with the fresh return or revised return which he shall file with the appropriate registering authority as per the provisions of clause (b) or, as the case may be clause (c).”
(In the above sub-rule (2), clause (c) & (d) are added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(3) Every dealer who is required to file monthly returns under sub-rule (4), if he is covered by the notification issued under sub-section (4) of section 41 and if he is specified in the said notification for the purposes of this sub-rule* shall file monthlyreturns in Form 225 within fifteen days of the end of the month to which the return relates:
(In the above rule 17 (3) the words * “shall file monthly returns in form 225” is substituted for the words “shall file monthly returns” w.e.f. 01.04.2006 as per Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
Provided that, the said dealer may file the return in accordance with clause(c) of sub-rule (4) if he * makes ad-hoc payment within fifteen days of the end of the month to which the return relates of an amount equal to eighty per cent. of the tax paid by him in respect the month immediately preceding the month to which the return relates and pays the remaining amount, if any, at the time of filing of the return in accordance with sub-rule(4).
(In the above rule 17 (3) after the words * “makes ad-hoc payment” the words “within fifteen days of the end of the month to which the return relates of an amount” is inserted. w.e.f. 01.04.2006 as per Notification no. VAT-1506/CR-5/Taxation-1, Dt.03.04.2006.)
(4) Subject to the other provisions of this rule and of rule 18.
(a) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (1) of section 42 shall file a six monthly return within twenty-five days from the end of the period of six months to which the return relates;
(b) every registered dealer to whom clause (a) does not apply and whose tax liability during the previous year was Rs.12,000 or less shall file a six- monthly return within twenty-five days from the end of the period of six months to which the return relates.
(c) every registered dealer to whom clause (a) or (b) does not apply and whose tax liability during the previous year had exceeded rupees one lakh shall file a monthly return within twenty days from the end of the month for January and February and within twenty five days in any other case;
(d) any other registered dealer shall file a quarterly return within twenty-five days from the end of the quarter to which the return relates.
Explanation- I -- For the purpose of this rule, the expression, "tax liability" in relation to a registered dealer means - the total of all taxes payable by him in respect of all his places of business in the State under the Central Sales Tax Act, 1956 and the Act, or as the case may be, the Bombay Sales Tax Act, 1959, after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act. For the purposes of this rule, the expression "previous year" includes the year ending on the 31st March 2005.
Explanation II.—For the purposes of this rule, the first six monthly return shall be for the period starting on the appointed day or, as the case may be, 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.
(For the above sub-rule (4), following sub-rule (4) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(4) Subject to the other provisions of this rule and of rule 18.—
(a)every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;
(b) every registered dealer to whom clause (a) does not apply and,-
1. whose tax liability during the previous year was Rs. 36000 or less or, as the case may be, who had no entitlement for refund, or
2. whose entitlement for refund during the previous year was Rs.36000 or less,
shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.
( In the above sub-rule (4) of Rule 17, in clause (b) in sub-clause (i) for the letters and figures "Rs.36000" the words "rupees one lakh" are substituted with effect from 1st April 2008 and in sub-clause (ii), for the letters and figures "Rs.36000" the words "ten lakhs" are substituted with effect from 1st April 2008 and amended clause (b) is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007 )
(b) every registered dealer to whom clause (a) does not apply and,-
3. whose tax liability during the previous year was rupees one lakh or less or, as the case may be, who had no entitlement for refund, or
4. whose entitlement for refund during the previous year was rupees ten lakhs or less,
shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.
(c) every registered dealer to whom clause (a) or (b) does not apply and, -
i) whose tax liability during the previous year had exceeded Rs. 1 lakh or
ii) whose entitlement for refund during the previous year had exceeded Rs.1 lakh,
shall file a monthly return within twenty-one days from the end of the month to which the return relates.
( In the above sub-rule (4) of Rule 17, in clause (c) sub-clause (i) for the letters and figures "Rs.1 lakh" the words "rupees ten lakhs" are substituted with effect from 1st April 2008 and in sub-clause (ii), for the letters and figures "Rs.1 lakh" the words "one crore" are substituted with effect from 1st April 2008 and amended clause (c) is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007 )
(c) every registered dealer to whom clause (a) or (b) does not apply and, -
i) whose tax liability during the previous year had exceeded rupees ten lakhs or
ii) whose entitlement for refund during the previous year had exceeded Rs.one crore,
shall file a monthly return within twenty-one days from the end of the month to which
the return relates.
(d) any other registered dealer shall file a quarterly return within twenty one days from
the end of the quarter to which the return relates.
Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.
Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.
Explanation III.- For the purposes of this rule, the first six monthly return shall be for the period starting on the 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.
Explanation IV.-Where a dealer is required under rule 18 to file quarterly returns in respect of his place of business for which he has obtained a Certificate of Entitlement and has also obtained a permission to file separate returns in respect of any other place of business or any other constituent of his business, then notwithstanding anything contained in this sub-rule, he shall file quarterly separate returns where he is required to file separate returns.''
“(5) (a) Notwithstanding anything contained in sub-rule (4) where a dealer has, in accordance with clause (b) of sub-rule (4), filed a return for the six monthly period, ending on 30th September 2005 and has carried forward any amount of set-off to the next return or has claimed the same as refund, he shall, in place of the six monthly return for the period ending on 31st March 2006, file a quarterly return for the quarter ending on 31st December 2005, on or before 13th March 2006 and a quarterly return for the quarter ending on 31st March 2006 on or before 21st April 2006, proposed to claim a refund as per these returns.
(b) Notwithstanding anything contained in sub-rule (3) of rule 18, every dealer who is liable to file quarterly returns under that rule, shall in place of the quarterly return for the quarter ending on 31st March 2006, file monthly returns for the months of January, February and March 2006, on or before 13th March 2006, 20th March 2006 and 21st April 2006, respectively.
( c) The returns under this sub-rule shall be filed in the same form in which the dealer would have filed the six monthly or, as the case may be, quarterly return.”.
( In Rule 17, after rule (4) the above new rule 5(a) is added as per Notification No. VAT-1506/CR-26/Taxation - 1 Dt. 4th march, 2006.)
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