Office of the Commissioner of Sales Tax,Vikrikar Bhavan, 9th Floor, E-Wing,Mazgaon, Mumbai - 400 010.Tel.No.- 022/23760957/0958Trade CircularTo,----------------------------------------,----------------------------------------,----------------------------------------,----------------------------------------.No.IMC10.09/PP/Adm-12/B- 523 Mumbai, dt.- 23.03.2009(Circular No. 10 T of 2009)Subject :- Pending P’s under B.S.T. & C.S.T. Acts up to P year2004-05 and instructions for disposal thereof.In order to complete the assessments pending under theB.S.T. and the C.S.T. Acts before 31.3.2010, the Government has taken adecision that -No assessments will be done from “C” & “D” category of the dealersexcept priority P’s falling in 7 categories enumerated in Annexure – E of thesaid GR. These 7 categories of the cases are reproduced below:i) P.S.I. dealersii) Dealers dealing in liquoriii) Assessment of investigation periodiv) Refund claim in returns more than Rs. 5000/-v) Additional demand raised in the assessment of immediate previous year ismore than 20% of admitted liability in returns or is more than Rs.1 lakh,whichever is less.vi) Assessment of first year of registration.vii) Assessment of the last year of the dealer, of whom registrationcertificate is cancelled.3. Further, in the Budget speech for the year 2008-09, the Hon’ble FinanceMinister relaxed the criteria of mandatory assessments of first and last year(as vi & vii above) and empowered the Commissioner of Sales Tax to take adecision whether it would be necessary to assess the first and last years ofregistration of the dealer.4. Compulsory Assessment Criteria: Considering the Governmentdecision, all the pending P’s, pertaining to financial year in which gross taxliability (before adjusting set-off) is Rs. 6 lakh or less under the BST andCST Acts, shall not be assessed except those falling in any of the followingcriteria:i) P.S.I. dealersii) Dealers dealing in liquoriii) Assessment of period/s under investigation.iv) Refund claim in returns is more than Rs. 5000/-v) Additional demand raised in the assessment of immediate previous year ismore than 20% of admitted liability in returns or is more than Rs.1 lakh,whichever is less.vi) Assessment of first year of registration, if refund is claimed in the returnsvii) Returns are not filed for the pending assessment period/s.viii) Period prior to the cancellation of Registration Certificate, if any duesexist for earlier period/s.ix) Un-registered period of the dealer.5. It is needless to mention that the Commissioner of Sales Tax has powersto assess any dealer for any periods which are otherwise not falling incompulsory assessment criteria. The final decision in this regard shall betaken by the concerned Joint Commissioner of Sales Tax (Adm). If theofficer is of the opinion that a particular case is required to be assessed,which is otherwise not covered by the criteria of compulsory assessments,then the concerned officer shall seek the prior approval of his JointCommissioner of Sales Tax (Adm)6. This circular cannot be made use of for legal interpretation of provisionsof law as it is clarificatory in nature. If any member of the trade has anydoubt, he may refer the matter to this office for further clarification.7. You are requested to bring the contents of this circular to the notice ofthe members of your association.Yours faithfully,(Sanjay Bhatia)Commissioner of Sales TaxMaharashtra State, MumbaiNo.IMC10.09/PP/Adm-12/B- 523 Mumbai, dt.- 23.03.2009(Circular No.10 T of 2009)1. Copy forwarded to :-a. All the Addl.Commissioner of Sales Tax in the State.b. All the Joint Commissioner of Sales Tax in the State.c. The Joint Commissioner of Sales Tax( Mahavikas), with a request toupload this Trade Circular to the Department web-site.d. All the Senior Deputy Commissioner of Sales Tax in the State.e. All the Deputy Commissioner of Sales Tax in the State.f. All the Assistant Commissioner of Sales Tax in the State.g. All the Sales Tax Officer in the State.2.Copy forward with compliments for information to :-a. The officer on special Duty, Finance Department, Mantralaya, Mumbai.b. The under Secretary, Finance Department, Mantralaya, Mumbai.c. The Accounts officer, Sales Tax Revenue Audit, Mumbai and Nagpur.3. Copy to :-All the Desks and Desks Officers in the office of the Commissioner ofSales Tax, Maharashtra State, Mumbai.(P. S. Salvi)Additional Commissioner of Sales Tax (VAT-3)Maharashtra State, Mumbai
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