E-returns under MVAT : Trade Cir. No. 8T of 2008 No. VAT/AMD-1007/1B/Adm-6 Mumbai, dated 19-3-2008.

It has now been made mandatory for registered dealers of
Maharashtra, whose tax liability in the previous year was Rs.1 crore or more to
file returns electronically for the periods starting on or after 1st February
2008. The condition which has been prescribed is that the tax payment needs to
be made first before filing the e-return. New forms have been prescribed in this
new scheme. Since it is a new scheme, for these dealers who are e-filing their
return of Vat, for the month of March, the due date has been extended till 31
March 2008. Templates of new return forms as well as detailed guidance is
provided on the new website of the Sales Tax Department www.mahavat.gov.in In
case the dealer has a digital signature, then the return can be uploaded along
with the signature, otherwise a paper return needs to be filed within 10 days of
uploading the e-return. In case of dealers not required to file the e-return,
they have the option to file their returns in the old or new forms. There is a
new procedure prescribed for certain dealers under the Package Scheme of
Incentives. Certain dealers were permitted to file separate returns for their
respective places or constituents of the business. This permission stands
withdrawn. There are other amendments also made for filing of returns by deemed
authorised dealers, as also change in periodicity for newly registered dealers.