8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To
..............................
No.VAT-1006/137/Adm/3 Mumbai
Sub: Forms of Chalans to be used in respect of payment for the periods upto 31.3.2005 after introduction of Maharashtra Value Added Tax Act, 2002.
Gentlemen/Sir/Madam,
After introduction of VAT with effect from 01.04.2005, it has been the general understanding of the dealers that payments of assessment dues, appeal filing fees, part payment etc. should be in form 210 under Maharashtra Value Added Tax Act, 2002.
2. It would, however, appear that some appellate authorities are insisting payments in respect of past periods upto 31.3.2005 to be made in challan form N-25 prescribed under the Bombay Sales Tax Act, 1959 only. Appellants are asked to re-deposit the amount in challan in form N-25 under Bombay Sales Tax Act, 1959 and get refund of the amount paid in form 210 under the VAT Act.
3. On administrative ground, it has been decided that such payments for the past periods upto 31.03.2005 may be made either in form N-25 prescribed under the B.S.T.Act, 1959 or in challan in form 210. Both types of payments would be accepted as payments made under repealed B.S.T. Act in form 210 shows the earlier R.C.No. and period.
4. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
5. You are requested to bring the contents of this circular to the notice of the members of your association.
Yours faithfully,
(B. C. Khatua)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.