5 Submission of returns

5. Submission of returns.

          ¹[(1)(i)Every dealer registered under the Act
shall, unless he has been exempted by the Commissioner, by an order in writing in this behalf, furnish a return in respect of each period for which his turnover is required to be determined under rule 11 of the Central Sales Tax (Registration and Turnover) Rules, 1957, such return shall be-

               ²[(a) in ³[Form III (E)], if the dealer is required to furnish his return ⁴[under the Maharashtra Value Added Tax Act, 2002 in respect of such period and in respect of each such place or constituent of business for which he is filing separate return under Maharashtra Value Added Tax Act, 2002.]

              ⁵[(b) ***********]

              ⁶[(c)  in form III-D for the period 1^st April 2003 to 31^st March 2004, if the dealer is required to furnish a return under sub-section (8) or section 22 of Bombay Sales Tax Act, 1959;]

              (ii) ⁷[The ⁸[forms III (E)] shall consist of ⁹[return] ¹⁰[******]. Such return shall, inter alia, contain the particulars relating to the inter-State sales on which tax is leviable in the State of Maharashtra under section 9 of the Act, and shall be furnished-
     (a) within the period prescribed under the ¹¹[Maharashtra Value
         Added Tax Act, 2002] for furnishing the return for such period
         under that Act, if the dealer is required to furnish return under
         that Act in respect of such period; and

         (b) within one month from the expiry of the period to which the return relates, in any other case.

               (iii)¹²[The forms of returns may be obtained from the Sales Tax Department or may be downloaded from the website www.vat.maharashtra.gov.in maintained by the Sales Tax Department. The forms may also be obtained privately. If the forms
are got downloaded from the website or are obtained privately, then they should conform size, contents and format to the forms issued by the Sales Tax Department and the paper used should be of good quality white paper, A4 size and of minimum thickness of 70g.s.m.] Every registered dealer, who is required to furnish such return, shall furnish it duly signed by him or by a person duly authorised by him, to the authorities specified hereinafter, that is to say;

            (a) where tax or interest or penalty is due and payable according to the
return, to the Government treasury while making payment of the tax or interest or penalty;

        ¹³[(b) where no tax, penalty or interest is due and payable according to the return, the return shall be furnished,

(i)      to the registering authority of the Non-Resident Circle, Mumbai, if the dealer has been registered by such authority; or
  

(ii)    to the registering authority having jurisdiction over the principal place of business of the dealer, if such dealer has places of business under the jurisdiction of more than one registering authority; or

(iii)   the Power Generation Promotion Policy, 1998 covering all the sales and purchases relating to the eligible industrial unit; or

(iv)         in any other case, to the registering authority within whose
jurisdiction the place or places of business, as specified in the certificate of registration of the registered dealer is or are situated.]

              ¹⁴[(2) If any dealer having furnished return under sub-rule (1) discovers any omission or mistake therein, he may furnish a revised return before the expiry of eight months from the end of the year containing the period to which the return relates.]

               ¹⁵[(3) While furnishing any return under sub-rule (1) in ¹⁶[Form III (E)], the registered dealer may show the amounts of turnover of sales and of deduction therein after rounding them off to the nearest rupee. For this purpose, where any such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee, and if such part is less than fifty, it shall be ignored.]

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1.     ‘Sub-rule (1)’ was substituted w.e.f. 19.4.1991 by GN No. CSTR.1091/119(2)/Taxation-1, dated 16.7.1991.

2.     ‘Sub-clause (a) and (b)’ were substituted by CST(Bombay)(Amendment) Rules, 1995, dated 31^st October 1995.

3.     These word, letter and brackets were substituted for the word, letter and brackets “Form III(B)” by CST(Bombay)(Amendment) Rules,2008, dated 14^th March, 2008.

4.     These words, figures and letters for the  words, figures and letters “ under the Bombay Sales Tax Act, 1959, in respect of such period in Form N-18 or,  as the case may be, in Form N-18-1.” by the CST(Bombay)(Amendment)Rules,2006 dt. 24.2.2006.

5.      The “clause (b)” was deleted by the C.S.T.(Bombay)(Amendment) Rules,2006 dt.24.2.2006.  Prior to deleted the “clause(b)” was read as under:-

“(b) in addition to the return in Form III (B), every Registered Dealer shall be required to furnish an annual return in Form III (BB).] *[alongwith an Annexe-A] **[Provided that, every dealer who is liable under the proviso to sub-rule (4) of rule 22 of the Bombay Sales Tax Act, 1959 to furnish the information in Annexure-I alongwith the annual return in the Form N-18A, N-18B or N-18C, shall also furnish in Form Annexe-A [appended after Form III(BB) in these rules] alongwith the annual return in Form III(BB)]

* These words and figures were added by C.S.T.(Bombay)(Amendment) Rules,2005 dt.5.1.2005.

** This proviso was added by C.S.T. (Bombay)(Amendment) Rules,2005 dt.5.1.2005.

6.     The sub-clause”(c )” was added by C.S.T.(Bombay)(Amendment) Rules,2005 dt.5.1.2005.

7.     The words, figures, brackets and letter were substituted by C.S.T.(Bombay)(Amendment) Rules,1995 dt.31.10.1995.

8.     These word, letter and brackets were substituted for the word, letter and brackets “Form III(B)” by CST (Bombay)(Amendment) Rules, 2008,dated 14.3.2008.

9.     This word was substituted for the words “return-cum-chalan” C.S.T.(Bombay)(Amendment) Rules,2010 dt.5.2.2010.

10.  These words were deleted for the words, figures, brackets and letters “and Form III(BB) *[or as the case may be, Form III-D] shall be a return and such return-cum-chalan and return shall] consist of return-cum-chalan” by the C.S.T. (Bombay)(Amendment)Rules, 2006, dt.24.2.2006.

11.  The words and figures were substituted for the words and figures “Bombay Sales Tax Act, 1959” by the C.S.T.(Bombay)(Amendment) Rules,2006 dt.24.2.2006.

12.  The words were substituted by C.S.T.(Bombay)(Amendment) Rules,1995 dt.31.10.1995 and again this “Portion” was read as under:-

“such form shall be obtained from the Government treasury or the office of the Senior Assistant Commissioner of Sales Tax or the Assistant Commissioner of Sales Tax or the Sales Tax Officer or from such agency as may be authorized in this behalf by the commissioner to print and sell such form.”

*These words were added by C.S.T.(Bombay)(Amendment) Rules,2005 dt.5.1.2005.

13.  The “clause(b)” was substituted by the C.S.T.(Bombay)(Amendment) Rules,2006 dt.24.2.2006.  Prior to substituted the “clause(b)” was read as under:-

(b)  where no tax or interest or penalty is due and payable according to the return or in any other case-

      (i)  to the Sales Tax Officer (Non-Resident, Circle), Bombay, if the dealer has been registered by such Sales Tax Officer;

     (ii)  *[to the Senior Assistant Commissioner of Sales Tax or the Assistant Commissioner of Sales Tax or] as the case may be, the Sales Tax Officer, to whom the power to assess the registered dealer has been delegated by the Commissioner under sub-section (6) of section 20 of the Bombay Sales Tax Act,1959 read with section 9(2) of the Central Sales Tax Act, 1956 if, the Commissioner has permitted the registered dealer who has places of business within the jurisdiction of different Assistant Commissioners of Sales Tax, or as the case may be, Sales Tax Officers, to furnish a consolidated return in respect of all or any of these places of business, or

   (iii)  *[to the Senior Assistant Commissioner of Sales Tax or the Assistant Commissioner of Sales Tax or] as the case may be, the Sales Tax Officer, within whose jurisdiction, the place or places of business as specified in the certificate of registration of the registered dealer is or are situated.

         *The words were substituted for the words “to the Assistant Commissioner of Sales Tax or” by the CST(Bombay)(Amendment) Rules, 995 dated 31.10.1995.

14.  The “sub-rule(2)” was substituted by the C.S.T.(Bombay)(Amendment) Rules,2006, dt.24.2.2006.  Prior to substituted the “sub-rule(2)” was read as under:-

“(2)  If any dealer, having furnished returns under sub-rule(1) discovers any omission or wrong statement, he may furnish a revised return before the expiry of three months next following the period to which the return relates.”

15.  Inserted by GN.FD. No. CST-1077/CR-354/RES-7, dated 23.3.1978.

16.  These word, letter and brackets were substituted for the word, letter and brackets “Form III(B)” by CST (Bombay)(Amendment) Rules, 2008,dated 14.3.2008.

17.  Chalan MTR-6 was inserted by CST(Bombay)(Amendment) Rules, 2010, dated 5.2.2010.