* *
*No. VAT/ AMD-1009/IA/ ADM-06
Trade Cir. 21T of 2009 *
* *
*Sub : Waiver of penalty in certain cases for non-filing of return
within prescribed time.*
*Ref.* : 1. The Budget Speech delivered by Hon'ble Finance Minister
on 4th June 2009.
*2. Trade Circular No.3 T of 2009 dated 23rd January, 2009.*
*3. Trade Circular No.4 T of 2009 dated 23rd January, 2009.*
* *
*Gentlemen/Sir/ Madam,*
* *
*Hon'ble* Finance Minister in his Budget Speech delivered on 4th June 2009
has made an announcement regarding the waiver of penalty for non-filing of
the
returns within prescribed time to the certain dealers who have enrolled at
the Sales
Tax Departments web-site: in order to avail various e-services. The relevant
part of
the Budget speech is reproduced as under:-
* *
*2) Para 4:- "............ ..... I am glad to inform the
Hon'blemembers that Maharashtra is the first State to get tax returns
in large
numbers electronically
from all dealers. The dealers, the trade associations and tax practitioners
have
greatly contributed to this and deserve to be congratulated. In the backdrop
of
their valuable cooperation, I hereby declare that the dealers who having
enrolled
themselves for e-services on the department's web-site, file all their
returns for all
the periods from 1st April 2005 to 30th June 2009 on or before 31st July
2'009
electronically, shall not be liable for penalty for delay in filing of
returns. However,
this will not be applicable to cases where penalty has been already paid."*
* *
*3) You are well aware that scheme of filing returns electronically
wasimplemented in a phased manner. It is now mandatory for every
dealer to file
returns electronically.*
* *
*4) In view of the announcement made by the Hon'ble Finance Minister in his
Budget Speech, it is decided that,-*
*(a) if the dealers who have not filed one or more returns for the periods
starting on or after 1st April 2005 and ending on 30th June 2009, file all
such pending returns electronically along with the due payment
with interest on or before 31" July 2009 then penalty for late filing of
returns will not be levied. *
* *
*(b) in the cases where for the period starting on or after 1st April 2005
and ending on 30th June 2009, if penalty is imposed and recovered, then
dealer will not be entitled for the refund of such amount.*
* *
*(c) In case where the penalty has been already levied for non filing of
returns but the same has not been paid by the dealer, it will not be
recovered if the dealer files all his pending returns electronically with
payment of tax and interest up to 31st July 2009.*
*(d) Where the penalty is already levied and the dealer has filed an appeal
against the said penalty order, then the said penalty or part of the
penalty outstanding shall not be recovered if the dealer files all his
returns upto 31st July 2009 along with payment of tax with interest. The
dealer must however, withdraw the appeal, against such order unconditionally
before availing this benefit. The part payment made in appeal shall not be
refunded.*
* *
*5) It is hereby clarified that the dealers who have already filed returns
for the period starting on or after 1" April 2005 and ending on 30th June
2O09 shall not again be required to file such returns electronically. But it
may please be noted that if required they will have to produce the proof of
filing these returns.*
* *
*6) Needless to state that the dealers who do not file the pending returns
for
the aforesaid periods on or before 31st July 2009, shall be liable for
penalty as per
the provisions of sub-section (8) of section 29 and also recovery of such
penalty
amount. In other words penalty amount will not be waived if dealer fails to
file
the pending returns electronically on or before 31" July 2009.*
* *
*7) 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. *
* *
*8) You are requested to bring the contents of this circular to the notice
of the
members of your association.*
*
Yours faithfully,*
* *
* *
*(Sanjay Bhatia)*
*Commissioner of Sales Tax *
*Maharashtra State, Mumbai.*