TRADE CIRCULAR. SUB. : Grant of Administrative Relief to Un-Registered Dealers

Transcription

1 Office of the Commissioner of Sales Tax, Vikrikar Bhavan, 8 th floor, Room No.831, Mazgaon, MUMBAI TRADE CIRCULAR To, No.IMC10.07/Adm.Relief./URD/Adm-4/B-1021 Mumbai, Date: ( Trade Cir. 33 T of 2007 ) SUB. : Grant of Administrative Relief to Un-Registered Dealers Read : 1) Government of Maharashtra, Finance Department, Resolution No. VAT 1506/C.R.152/Taxation 1, dated 5 th February ) G.R.F.D. No. STA 1082/244/RES-8 dated Gentleman, 1. The powers to regulate the cases of delay in obtaining the certificate of registration under the Bombay Sales Tax Act 1959, by way of administrative relief were delegated to the Commissioner of Sales Tax by the Government of Maharashtra in Finance Department, vide Government Resolution No. STA-1082/244/RES-8, dated 1 st June 1983, subject to the condition that the delay in applying for the registration should not have caused real loss of revenue to Government and it should not be the result of attempt to evade or to delay the 1

2 payment of legitimate tax. The Commissioner was also authorized to re-delegate these powers to his subordinate officers. Now, the Government of Maharashtra in Finance Department, vide Government Resolution No. VAT-1506/CR-152/Taxation-1 dated 5 th February, 2007, has delegated the powers to the Commissioner of Sales Tax to regulate the cases of delay in obtaining the certificate of registration under : i) The Maharashtra Sales Tax on the Transfer of Property in Goods involved in the execution of Works Contract (Re-enacted Act) ii) The Maharashtra Sales Tax on the Transfer of Right to use any Goods for any purpose Act iii) The Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act iv) The Maharashtra Value Added Tax Act v) The Central Sales Tax Act by granting Administrative Relief subject to the condition that the delay should not be the result of attempt to evade or to delay the payment of legitimate tax. The Commissioner has been authorized to re-delegate these powers to his subordinate officers and to frame the eligibility criteria/parameters for uniformity in procedure. 2(a). In supersession of all previous instructions in this behalf, now it has been decided that the delay in obtaining certificate of registration beyond five years shall be treated as an attempt to evade or to delay the payment of legitimate tax. The dealers who have remained un-registered for a period exceeding five years shall not be entitled to get any Administrative Relief. 2(b). No relief is available under this circular to the liquor dealers, till the issue of grant of administrative relief is decided by the Hon ble Bombay High Court, Nagpur Bench. The issue of grant of relief to liquor dealers for U.R.D. period under the now- repealed Bombay Sales Tax Act, 1959 till is under consideration by the Nagpur Bench of the Bombay 2

3 High Court. Unless the matter is disposed of, no administrative relief is allowable to such dealers for all the periods ending on For the same reason, the liquor dealers are not eligible for administrative relief for the periods subsequent to under this trade circular. 2(c). To become eligible for Administrative Relief, the conditions mentioned below are required to be fulfilled, i) the dealer should apply for Administrative Relief to the appropriate authority in the prescribed form enclosed to this circular. ii) the dealer should file all the returns and make payment of tax alongwith interest for the period starting with the registration before filing the application for Administrative Relief. iii) the dealer should also calculate the tax for the unregistered period (as if he is registered) and make payment of tax alongwith interest before filing application for Administrative Relief. 3. All the concerned are requested to apply for Administrative Relief to I) to the Joint Commissioner of Sales Tax (Adm.) of the respective Division for Bombay Sales Tax Act 1959 and Central Sales Tax Act 1956 for the periods upto II) to the Joint Commissioner of Sales Tax (Head Quarters-II), Mazgaon, Mumbai. (a) for the Central Sales Tax Act, 1956 for the period onwards; and (b) ab-initio for :- i) The Maharashtra Sales Tax on the Transfer of Property in Goods involved in the execution of Works Contract (Re-enacted Act)

4 ii) The Maharashtra Sales Tax on the Transfer of Right to use any Goods for any purpose Act iii) The Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act iv) The Maharashtra Value Added Tax Act You are requested to bring the contents of this circular to the notice of all the members of your association. Yours faithfully, Copy forwarded to : a) All the Additional Commissioner of Sales Tax in the State. b) All Joint Commissioer of Sales Tax in the State. c) All Sr. Deputy Commissioner of Sales Tax in the State. d) All Deputy Commissioner of Sales Tax in the State. e) All Assistant Commissioer of Sales Tax in the State. f) All Sales Tax Officer in the State. Copy forwarded with compliments for information to : a) The Officer on Special Duty, Finance Department, Mantralaya, Mumbai. b) The Under Secretary, Finance Department, Mantralaya, Mumbai. c) The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur. Copy to :- All the Desk and Desk Officers in the office of the Commissioner of Sales Tax, Maharashtra State, Mumbai. ( B.C.KHATUA ) Commissioner of Sales Tax Maharashtra State, Mumbai. 4

5 APPLICATION FOR CONDONATION OF DELAY IN FILING APPLICATION FOR REGISTRATION 1. (a) Name of the dealer : (b) Address of the dealer : (P.O.B.) (c) Commodities dealt in : 2. Constitution of business at the time of : (a) Commencement : (b) After change, if any : 3. Names of the Proprietor/ : Partners/Directors 4. Date of start of Business : (alongwith proof) 5. (a) Date of application for R.C. : (b) R.C./TIN issued w.e.f. : (c) R.C.No./ TIN No. : 6. Unregistered period : From To 7. Reasons for remaining : unregistered 5

6 8. Turnover of Sales and Purchases : Sales Purchases during U.R.D.Period Rs Rs 9. Gross Sales Tax Liability during Rs. U.R.D.Period (without adjustment of : Input Tax Credit/Set Off) 10. Input tax credit involved during : Rs. U.R.D. period 11. (a) Returns filed for the post- : From To registration periods (b) Amount paid : Rs. date of payment : Date 12. (a) Tax and interest paid for U.R.D. : Tax (Rs.) Period alongwith proof of. Interest(Rs.) payment Total(Rs.) (b) Date of payment : Date : Place: Signature of Applicant Date: (Seal of the firm) 6