GST – States – Trade Circular No. 37 T of 2017 – Dated:- 24-8-2017 – Office of: Commissioner of Sales Tax, 8th Floor, GST Bhavan, Mazgaon, Mumbai- 400010 Trade Circular To No: JC/Mahavikas/Non-GST Dealers/2017-18/B-536 Mumbai, Date 24/08/2017 Trade Circular No. 37 T of 2017 Sub: Identifying dealers who are effecting sale of non-GST goods after 01/07/2017. Madam/GentIemen, A. Background: 1. The Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as MGST Act ), Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act ) and Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as IGST Act ) have come into force from 01/07/2017. 2. By the Maharashtra Act No. XLII of 2017, Clause (12) of Section 2 of the Value Added Tax Act is substituted by the following Clause: (12) goods means petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption 3.
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t effected sale, during the year 2016-17, of any goods, specified in column (2) in SCHEDULE A or, as the case may be SCHEDULE B, as it exists on the appointed date for the Maharashtra Goods and Services Tax Act, shall be deemed to be cancelled with effect from the said appointed date: Provided that, any such dealer, whose registration is deemed to be cancelled, may apply in the prescribed manner for the revocation of the cancellation of his registration, if he intends to carry on the business in these goods. 2. In view of the above amendments, Registration Certificate under Maharashtra Value Added Tax Act, 2002 (hereinafter referred to as MVAT Act ) of those dealers who have not effected any sales of any of six goods mentioned above during 2016-17, shall be deemed to be cancelled wef 01/07/2017. C. Dealers eligible to remain registered under the MVAT/CST Acts even after 01 July 2017: A dealer who continues to do business of selling the goods (after from 01 April 2017) mentioned in para
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n consumption and shall continue to make payment and file return as per periodicity under MVAT Act. (ii) Petrol Pump Dealers: Such dealers shall continue their registration under MVAT Act after 01/07/2017 for the turnover of above mentioned five petroleum products and shall continue to make payment and file return as per periodicity under MVAT Act. E. List of dealers eligible to file VAT/CST returns for the periods from 01 July 2017: A list of dealers dealing in the above mentioned six goods is displayed on the Whats New Section of the website of the Department on the basis of information available with the MSTD. F. Utility to declare liability to pay MVAT/CST for the periods starting from 01 July 2017: The list mentioned in para E above is not exhaustive and there may be dealers whose names may not have included in the said list. In order to create return VAT/CST filing obligations of these dealers, a utility has been made available on the web site www.mahavt.gov.in , using which the
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Sept 2017.The eligible dealers eligible to file monthly returns for July 2017 are requested to choose the option on or before 31 August 2017 so that their return filing obligations for July 2017 gets created. No late fees will be applicable if MVAT/CST dealers file their July 2017 returns on or before 08 Sept 2017. The dealers eligible to file quarterly returns for the periods starting from July 2017 should also choose the said option on or before 15 Sept 2017. H. Brief information about the Option to continue registration under the MVAT/CST : User manual in respect of this utility is available on the website of the MSTD. PI follow the following steps to use the utility. i) For dealers who are registered before 25/05/2016: Log on to www.mahavat.gov.in using your login ID credentials. ii) For dealers registered after 25/05/2016: Log on to www.mahavat.gov.in >Click on e-Registration >New SAP window will be opened > Logon using your login ID credentials. a) Following procedure is
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