17.Submission of returns.

(1) The Forms of returns shall be made available on the website in the electronic form. 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 A

Explanation I. 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 231, he shall file return in Form 233 instead of in Form 231, and

ii)in Form 234 or Form 235, he shall, in addition to the return in Form 234 or Form 235 file a return in Form 233.

Explanation II. For the purposes of this sub-rule, in the case of a dealer who is holding Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998, if he is otherwise liable to file return in Form 231, he shall, in addition to the return in Form 234 file the return in Form 231.

(2)  Every registered dealer, subject to the provisions of this rule, for the period starting on or after 1st April 2016 shall submit the return electronically as per the procedure made available on the website,

(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 235 with the Joint Commissioner of Sales Tax, Large Tax Payers Unit (LTU) within three  days  of filing  of the  return in Form  235 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 the registering authority having jurisdiction over 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.

 Provided that if the dealer has two or more Entitlement Certificates issued to him he shall file the return with the registering authority which has the jurisdiction over the place of business pertaining to the Entitlement Certificate whose period of entitlement ends latter. The return shall show the aggregate of the figures of all sales and purchases pertaining to all the eligible units of the dealer;

(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)...............

(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)

(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 monthly returns in form 235 within fifteen days of the end of the month to which the return relates:

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 percent 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).

(4) Subject to the other provisions of this rule and of rule 18.

(a) (i) 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 thirty days from the end of the period  of six months to which the return relates;

(ii)  every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.

Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State;

Provided further that ,the dealer covered by return in Annexure-J1,J2 appended to Form 704 alongwith filing of each six monthly return and the second six monthly return shall be filed alongwith other details for entire year in Annexure-C and D appended to Form 704 on or before the 30 th June of the succeeding year.

(b) every registered dealer to whom clause (a) does not apply and,

(i)  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

(ii)  whose entitlement for refund during the previous year was ten lakhs or less,shall file a six-monthly return within thirty 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 rupees ten lakhs or

(ii) whose entitlement for refund during the previous year had exceeded 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.

Provided that,the dealer covered under clause (b),(c) or,as the case may be,(d),-

(i) who is required to file an Audit Report as provided under section 61 shall,furnish the details of sales and purchases for the period covered by return in Annexure-J1,J2 appended to Form 704 alongwith every monthly;quarterly or,as the case may be,six monthly return;

(ii) who is not required to file an Audit Report as provided under section 61 shall,furnish the detalis of sales and purchases for the period covered by return in Annexure-J1,J2 appended to Form 704 alongwith every monthly;quarterly or,as the case may be,six monthly return,and the last monthly,quarterly or,as the case may be ,six monthly return shall be filed on or before the 30th June of succeeding year alongwith other detalis for entire year in Annexure-C,D,G,h and I appended to Form 704.

The dealers who have not filed the Annexure-J1, J2 alongwith their monthly returns for the month April, May, June and July of the year 2014 or alongwith their quarterly return for the period April 2014 to June 2014 shall file the Annexures alongwith the return for the period ending on the 30 September 2014.

Provided further that, the provisions of the preceding proviso shall not be applicable to the dealer who has opted wholly for the Composition scheme provided under sub section (1), (2) and (3A) of section 42 of the Act

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.

(e) Notwithstanding anything contained in the foregoing clauses,-

(i)  with a view to promote effective compliance and to ensure  compatibility with the automated system, the Commissioner may, for every year and in respect of each dealer, determine the periodicity of filing returns;

(ii) the Commissioner may apply the principles laid down in sub-rule (4) of this rule;

(iii)  the periodicity so determined shall be final and be displayed on the website of the Sales Tax Department.

[email protected] on or before 15th May of that financial year. Such changed periodicity shall be final unless it is changed to monthly as per the provisions of clause (c) to sub-rule (4). This provision would be applicable from the financial year 2015-16.

Provided that,a dealer ,who is required to file six monthly return,may apply to the Commissioner on or before the 15th May of financial year for change of his periodicity from six-monthly to quarterly.The Commissioner may change such periodicity and periodicity so changed shall be final unless it is changed to monthly as per the provisions of clause(c) of this sub-rule.

Explanation.- For the purposes of this clause the expression “periodicity” shall mean the frequency with which the dealer is required to file return i.e. Monthly, Quarterly or, as the case may be, Six-monthly.

(4A) Subject to the provisions of rule 18 and other provisions of this rule except sub-rule (4), for the period starting on or after 1st April 2016

(a) every registered dealer –
(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 rupees one crore,
shall file a monthly return within twentyone days from the end of the month to which the return relates;
(b) any other registered dealer shall file a quarterly return within twentyone days from the end of the quarter to which the return relates;
Provided that, the dealer covered under sub-clause (i), (ii) of clause (a) or, as the case may be clause(b),–
(i) not being the dealer who has opted wholly for the Composition Scheme
provided under sub-section (1) and (2) of section 42 of the Act, and (ii) who is not required to file an Audit Report as provided under section 61, shall, file the last monthly or, as the case may be, quarterly return on or before 21st April of the year succeeding the year to which such return relates, alongwith other details for entire year in Annexures appended to Form 704.
(c) The provisions of clause (e) of sub-rule (4) and Explanation I and II, of rule 17, shall mutatis mutandis apply to this sub-rule.
 
(5) Notwithstanding anything to the contrary contained in rules 18, 19, 20, 41 and 45,-

 (a)The Commissioner may by a notification published in the Official Gazette provide that in respect of the periods starting on or after the date specified in the said notification, the class or classes of dealers specified in the said notification shall make payment and file electronic returns in the manner provided in this sub-rule. Such notifications may be issued from time to time.

(b) Every dealer  to whom the said notification applies shall, on or before the date specified under sub-rule (3) and (4) or rule 18 for submission of return, pay into Government Treasury the tax due, if any, from him for the period covered by the said return and interest, if any, payable by him under the Act. Where the return is not filed within the prescribed time, the dealer shall pay the late fee due from him in addition to the tax and interest, if any, due as per return. Every such payment shall be accompanied by a chalan in Form 210. The form of the chalan accompanying the payment shall be duly filled in, signed and verified by the payer and the amount paid shall be stated both in words and in figures in the space provided for that purpose in the said form.

(c) The payments shall be made into Government Treasury. The portion of the concerned Form marked for the payer shall be returned by the Government treasury to the dealer  duly receipted, and the portion of the Form marked for the registering authority shall be forwarded by the Government Treasury to the registering authority specified in this rule.

(d) The Sales Tax Department shall provide templates of the forms 231, 232, 233, 234 and 235 on the website www.mahavat.gov.in. Every dealer to whom the said notification applies shall download the template of the Form appropriate to him as per sub-rule (1) and upload it after making data entry in all the relevant fields. The uploading shall be done on or before the date specified in this rule or as the case may be, rule 18 for submission of the return. After, uploading the system shall generate an acknowledgement in two copies of the electronic  return having being filled.

(6) Where a dealer,

1. has enrolled himself with the website www.mahavat.gov.in for e-services including the service for filing an e-return and has continued to use his PAN as password, or
2. has enrolled or is enrolling himself, with the said website for e-services including the service for filing an e-return and has created his own password;

then if the dealer files an e-return using his PAN or, as the case may be, the password created by himself, it shall be presumed that the statements contained in the electronic return are true to the best of his knowledge and belief and that by filing the electronic return by using PAN or the password created by himself, he has verified the electronic return.