Due dates for filing Vat Returns-Maharashtra.

new Due Dates for Returns of Profession Tax by Employers and Payments Under Profession Tax
update 02-03-2012 The Commissioner of Sales has issued circular allowing return for period ending on 31st March, 2012 to be filed within 90 days form the end of the period. Dealer is required to file Statements in Form C, D, G, H, I, J1 & J2 within 90 days of end of the financial year and return can be uploaded only after uploading these statements. So the Commissioner has extended the date for filing return. Annual Statement/Details to be filed under MVAT by non-audit dealer The circular does not state that whether the extended date will also be applicable to VAT Audit Dealers also.

All returns to be filed electronically/uploaded at sales-tax website at http://www.mahavat.gov.in/
Forms can also be down loaded from same website
For Due dates form April 2008 See
Forms to be used
Due dates from May 2010
Due dates for filing return under

• Maharashtra Value Added Tax, 2002 (MVAT) &
• Central Sales Tax. 

Type of Dealer	Periodicity of Return	Due date of payment of tax and filing return	Form to be used
A. Retailer covered under composition Scheme
	Six Monthly	within 30 days form end of six month	Form 232
B. In year or Registration i.e. in First year
First Return in year	from date of registration or 1st April to end of quarter in which dealer is registered	within 21 days form and of the quarter	Form 231
Subsequent return in first year	Quarterly	within 21 days form and of the quarter	Form 231
C. In subsequent Year
Tax Liability during previous year is less then Rs.1,00,000/- or refund due was less then Rs.10,00,000/-	Six monthly	within 30 days from end of six month	Form 231
Tax Liability during previous year is more then Rs.1,00,000/- but less then Rs.10,00,000/- or refund due was more then Rs.10,00,000/-and less then Rs.1,00,00,000/-	Quarterly	within 21 days from the end of the quarter	Form 231
Tax Liability during previous year is more then Rs.10,00,000/- or refund due was more then Rs.1,00,00,000/-	Monthly	within 21 days from the end of the month	Form 231
D. In Last year i.e in year of surrender of Registration Certificate
Returns other than last year	as per B	as per B	Form 231
Last return	form 1st day of period after last return to date of cancellation or R.C.		Form 231
In case of Dealer under Composition Scheme other than Retailers
being Restaurant, Bakery, Dealers of Second Hand Cars, Caterers	as per B	as per B	See Details of Forms to be use
Dealers in Motor Sprit i.e Notified oil Companies	as per B	15 days from end of the period	Form 235
Certificate of Entitlement Holders	Quarterly	21 days for the end of the Quarater	Form 234

Six montly return means return for the period April to September and October to March
Due dates from April 2008

• In case of first year i.e. year of registration with sales-tax department, Six Monthly in within 21days of end of the half year. In Form 231 for MVAT Return and in Form III-B for CST return.
• In case of Subsequent year:

1. File monthly return within 21 days of end of the month, if tax liability during previous financial year exceeds Rs.10,00,000/- or refund during previous financial year is Rs. One Crore.
2. File quarterly return within 21 days of end of the quarter, if tax liability during the previous year exceeds Rs. One lakh but did not exceed Rs.Ten Lakh, or Refund during the previous year exceeds Rs.10 Lakhs but did not exceed Rs.1 crore
3. File six monthly return if during the previous year tax liability did not exceed Rs.One Lakh or Refund during the previous year did not exceed Rs.Ten Lakh.

• In case of last year i.e year in which registration numbers are surrendered : file returns regularly as in case of subsequent year, except in last month/quarter/six-monthly return, from beginning of month/quarter/six-month to the date of cancellation/surrender of registration certificate
• Dealer covered under Composition Scheme
• Other Type of Dealers

Form to be used

1. Form 231 for regular vat dealer
2. Form 232 for dealers covered under Composition Scheme
3. Form 233 for dealer executing works contract, leasing and partly under composition scheme
4. Form 234 for PSI Units
5. Form 235 for Notified Oil Companies
6. Form 210 for paying/depositing MVAT tax in bank
7. Form III-B for paying/depositing CST in bank