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February 2009

E-filing of Returns — Notification No. VAT/AMD-1007/IB/Adm-6, dated 20-12-2008.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
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Part B : INDIRECT TAXES

MVAT Update

MVAT Notifications

36 E-filing of Returns — Notification No. VAT/AMD-1007/IB/Adm-6, dated 20-12-2008.

E-filing of MVAT returns made applicable to dealers required to file half-yearly returns under sub-clause (i) of clause (a), clauses (b), (c) and (d) of sub-rule (4) of Rule 17 in respect of the period starting on or after 1st October 2008 and deemed dealers required to file annual return under sub-clause (ii) of clause (a) of sub-rule (4) of Rule 17 in respect of the period starting on or after 1st April 2008.

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