Important Trade Circulars issued during the year 2016 under MVAT Act
1 E-Returns for Dealers registered under the Maharashtra Tax on Luxuries Act, 1987.
1T of 2016 dated 1-Jan-2016
2 Registration under the Maharashtra Tax on Luxuries Act, 1987 and The Maharashtra Tax on the Entry of Goods in to Local Areas Act, 2002.
2T of 2016 dated 21-Jan-2016
3 Extension of time for filing VAT Audit Report in Form 704 for year 2014-15
3T of 2016 dated 28-Jan-2016
4 Modifications in Trade Circular 7T of 2015. 4T of 2016 dated 5-Feb-2016
5 Grant of Refunds under VAT - Guidelines to grant refunds claimed in Form e-501 and assessment thereof on priority.
5T of 2016 dated 6-Feb-2016
6 Correction of mistakes made by the dealers or miscellaneous refunds of excess payment of taxes.
6T of 2016 dated 23-Feb-2016
7 Changes in the automation processes and other changes in procedures.
7T of 2016 dated 25-Feb-2016
8 Grant of Administrative Relief to Unregistered Dealers
8T of 2016 dated 12-Apr-2016
9 1) Changes in the rate of tax under the Maharashtra Value Added Tax Act, 2002
2) Modifications in the Composition Schemes
3) Entry Tax on slabs of marbles and granite.
9T of 2016 dated 22-Apr-2016
10 Settlement of Arrears in Dispute under the various Acts administered by the Sales Tax Department.
10T of 2016 dated 3-May-2016
11 Exemption of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trade, Callings and Employment Act, 1975 to the Government aided educational institutions.
11T of 2016 dated 6-May-2016
12 Profession Tax Enrolment Amnesty Scheme 2016. Amendment to Maharashtra State Tax on Professions, Trade, Callings and Employment Act, 1975, by Maharashtra Act No. XV of 2016.
12T of 2016 dated 6-May-2016
13 Grant of Administrative Relief.
13T of 2016 dated 6-May-2016
14 Amendments to various Acts, Rules and Notifications issued thereunder.
14T of 2016 dated 7-May-2016
15 Annexures to the Trade Circular 10T of 2016 related to the Settlement of Arrears Act, 2016.
10(A)T of 2016 dated 3-May-2016
16 Documents requirement as proof of permanent place of residence for the purpose of Registration.
15T of 2016 dated 9-May-2016
17 Unique ID in the form of Tax Identification Number under MVAT Act, CST Act, Luxury Tax Act, and Maharashtra Tax on the Entry of Goods in to Local Areas Act, 2002.
16T of 2016 dated 9-May-2016
18 Designation of Wednesday as Taxpayers' Day... reg.
17T of 2016 dated 9-May-2016
19 Go Live of SAP based new registration functionality
18T of 2016 dated 24-May-2016
20 FAQ's on Settlement of Arrears in Disputes Act, 2016.
19T of 2016 dated 30-Jun-2016
21 FAQ's on Settlement of Arrears in Disputes Act, 2016.
20T of 2016 dated 19-Jul-2016
22 Stand-by arrangement for issuance of e-CST declarations for periods on or after 01.04.2016
10A of 2016 dated 22-Aug-2016
23 1. Submission of application under Settlement Act- Electronically. 2. FAQ's on Settlement of Arrears in Disputes Act, 2016.
21T of 2016 dated 24-Aug-2016
24 Return filing in new automation processes and changes in procedures.
22T of 2016 dated 26-Aug-2016
25 Corrigendum to Trade Circular No. 22T of 2016.
22T of 2016 dated 30-Aug-2016
26 Facility to submit the application for registration through e-seva kendra and help desk for new return submission.
23T of 2016 dated 2-Sep-2016
27 Clarification under Settlement of Arrears in Disputes Act 2016
24T of 2016 dated 3-Sep-2016
28 Facility to submit the application for registration and availing the online Services for Returns, e-payment and e-CST Declarations through e-Seva Kendra
25T of 2016 dated 7-Sep-2016
29 Grant of Administrative Relief to developers.
26T of 2016 dated 8-Sep-2016
30 Amendments to the Maharashtra Settlement of Arrears in Disputes Act, 2016. (Mah. Ordinance No. XXIII of 2016.)
27T of 2016 dated 21-Sep-2016
31 Grant of Administrative Relief
28T of 2016 dated 23-Sep-2016
32 Special Amnesty Scheme for closed units and units which can't be revived as per Maharashtra Industrial Policy, 2013.
29T of 2016 dated 29-Sep-2016
33 Extension of due date for filing of refund application for the year 2014-15
30T of 2016 dated 1-Oct-2016
34 Extension of time limit under Settlement Act, 2016 and clarification on certain issues
31T of 2016 dated 1-Oct-2016
35 First Phase Go Live of e-payment under SAP - TRM new automation process.
32T of 2016 dated 27-Oct-2016
36 E-Returns for Dealers registered under The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.
33T of 2016 dated 27-Oct-2016
37 Extension of due date for filing of monthly returns for the period from April 2016 to September 2016.
34T of 2016 dated 2-Nov-2016
38 Distribution of provisional Login ID and Passwords as provided by the GST to the existing dealers for enabling them to Log - on GST Common Portal for GST enrolment as per Model Goods and Services Tax Act (Model GST Law).
35T of 2016 dated 12-Nov-2016
39 Exemption from payment of late fee under section 20(6) of the Maharashtra Value Added Tax Act, 2002 for late filing of return.
36T of 2016 dated 21-Nov-2016
40 The Computerized Desk Audit (CDA) for the period 2013-14
37T of 2016 dated 25-Nov-2016
41 Grant of administrative relief for dealers registered after 25/05/2016.
38T of 2016 dated 30-Dec-2016
Important Trade Circulars issued during the year 2017 under MVAT Act
1 Full/Partial exemption of late fee under section 20(6) of MVAT Act, for late returns.
1T of 2017 dated 02-01-17
2 Distribution of Provisional Login ID and Passwords as provided by the GST to the existing dealers for enabling them to Log-on the GST Common Portal for GST enrolment
2T of 2017 dated 06-01-17
3 Filing of the VAT Audit Report in Form-704 for year 2015-16.
3T of 2017 dated 11-01-17
4 Go live of - 1) Improved functionality of new registration with integrated payment gateways.
2) Functionality of amendment and cancellation of registration certificate.
4T of 2017 dated 02-02-17
5 Last date for Disabling Provisional ID of non-Compliant Phase 1 and Phase 2 dealers
5T of 2017 dated 27-02-17
6 Corrigendum to Trade Circular 5T of 2017 dt. 27-02-2017 and release of phase 3 of GST Enrolment.
6T of 2017 dated 04-03-17
7 Extension of dates for disabling provisional Login ID and Access Token of Phase 1 and Phase 2 dealers.
7T of 2017 dated 09-03-17
8 Facility 1. To view draft return before submitting the returns under the MVAT and the CST Act, 2. To upload application of refund for the periods from 01/4/2016 onwards, 3. To upload application to obtain the e-CST declarations for the dealers registered after 25 May 2016
8T of 2017 dated 16-03-17
9 Exemption from payment of late fee u/s. 20(6) of the MVAT Act, 2002
9T of 2017 dated 01-04-17
10 Changes in the rate of tax, extension to exempted commodities and changes in taxation of liquor under the Maharashtra Value Added Tax Act, 2002.
10T of 2017 dated 06-04-17
11 Amendments to Maharashtra Value Added Tax Act, Sugarcane Purchase Tax Act, Profession Tax Act and Entry Tax Rules.
11T of 2017 dated 20-04-17
12 Distribution of GST Provisional Id and Access Token of Phase 4 dealers.
12T of 2017 dated 25-04-17
13 Conditional remission in interest payable as per section 30(1) by unregistered dealers
15T of 2017 dated 26-04-17
14 Corrigendum to Trade Circular 9T of 2017 Dt. 01st April 2017.
14T of 2017 dated 26-04-17
15 Amendments to Profession Tax Act, Rules and notifications issued thereunder.
13T of 2017 dated 26-04-17
16 The Guidelines regarding Cross Checking of Input Tax Credit (ITC)
11A of 2017 dated 03-05-17
17 Exemption from late fee for filing the Returns for FY 2016-17.
16T of 2017 dated 17-05-17
18 Distribution of GST Provisional ID and Access Token of Phase 5 dealers
17T of 2017 dated 30-05-17
19 New Composition Scheme for Builder and Developer
18T of 2017 dated 31-05-17
20 Setting up GST Guidance Cell for resolving queries/difficulties regarding GST.
26T of 2017 dated 07-06-17
21 The Computerized Desk Audit (CDA) for the period 2014-15.
19T of 2017 dated 08-06-17
22 Documents required to be uploaded for grant of Registration
20T of 2017 dated 16-06-17
23 Maharashtra Goods and Services Tax Rules, 2017 with regards to Registration and Composition.
23T of 2017 dated 23-06-17
24 Registration under GST Act
22T of 2017 dated 23-06-17
25 Reopening of GST Portal for Migration of existing taxpayers and New Registration under GST Act and availability of GST Registration and Migration services through Aaple Sarkars Services Centers
21T of 2017 dated 23-06-17
26 Setting up Help Desk and facilitation centers for registration under GST Act
24T of 2017 dated 24-06-17
27 Distribution of GST Provisional ID and Access Token of phase 6 dealers.
25T of 2017 dated 27-06-17
28 Distribution of GST Provisional ID and Access Token of phase 7 dealers.
28T of 2017 dated 07-07-17
29 Tax Deduction at Source as per section 51 of Goods and Services Tax Act, 2017 and procedure to be followed by Departments or establishments of State Government, Local Authority, Governmental agencies.
27T of 2017 dated 07-07-17
30 Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
29T of 2017 dated 10-07-17
31 Designation of Officers under Maharashtra Goods and Services Tax Act, 2017.
30T of 2017 dated 13-07-17
32 Advisory to trade for issues related to GST Migration and New Registrations.
31T of 2017 dated 15-07-17
33 Distribution of GST Provisional Id and Access Token of phase 8 dealers.
33T of 2017 dated 21-07-17
34 Tax Deduction at Source (TDS) as per sec. 31 of MVAT Act, 2002 in respect of work contracts executed prior to 30-06-2017 for which payments to be made on or after 1-7-2017 and applicability of TDS.
32T of 2017 dated 21-07-17
35 Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002 in cases of deemed cancelled registrations.
34T of 2017 dated 03-08-17
36 The guidelines regarding cross checking of Input Tax Credit (ITC).
16A of 2017 dated 07-08-17
37 Guidelines regarding passing of Assessment orders.
17A of 2017 dated 10-08-17
38 Distribution of GST provisional Id and Access Token of Phase 9 dealers.
35T of 2017 dated 11-08-17
39 Distribution of GST Provisional Id and Access Token of phase 10 dealers.
36T of 2017 dated 18-08-17
40 Identifying dealers who are effecting sale of non- GST goods after 01/07/2017
37T of 2017 dated 24-08-17
41 Distribution of GST Provisional ID and Access Token of Phase 11 dealers.
38T of 2017 dated 04-09-17
42 Issuance of Certificate in proforma-A for the purchase of Natural Gas at a notified concessional rate. (Entry B-16 of MVAT Schedule)
39T of 2017 dated 08-09-17
43 Exemption from payment of Late Fees for PTRC TIN holders who have obtained TIN on new SAP system.
40T of 2017 dated 12-09-17
44 Distribution of GST Provisional ID and Access Token of Phase 12 dealers.
41T of 2017 dated 19-09-17
45 Distribution of GST Provisional ID and Access Token of Phase 13 Dealers.
42T of 2017 dated 22-09-17
46 Particulars to be displayed on the Board and Penalty provisions for non-compliance.
43T of 2017 dated 25-09-17
47 GST refund to UN Agencies and Diplomatic Authorities
44T of 2017 dated 09-10-17
48 Distribution of GST Provisional ID and Access Token of Phase 14 dealers.
45T of 2017 dated 13-10-17
49 Distribution of GST Provisional ID and Access Token of Phase 15 taxpayers.
46T of 2017 dated 06-11-17
50 Clarification regarding the inter-State purchases against C Form for period starting from 1st July 2017.
47T of 2017 dated 17-11-17
51 The guidelines regarding crosschecking of Input tax credit.
20A of 2017 dated 22-11-17
52 Method of e-Payment under the SAP system.
48T of 2017 dated 23-11-17
53 Manual filing and processing of refund claims in respect of Zero rated supplies.
49T of 2017 dated 28-11-17
54 Submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act.
50T of 2017 dated 07-12-17
55 1. Filing of VAT audit report in form E-704 by the dealers registered on SAP system from 25/05/2016 for financial year 2016-17 on Mahavat website. 2. Physical submission of audit report in form 704 for the year 2016-17.
51T of 2017 dated 08-12-17
56 Clarification regarding Manual filing and processing of refund claims in respect of Zero-rated supplies.
52T of 2017 dated 11-12-17
57 Grant of refunds in cases of security deposit paid in excess.
53T of 2017 dated 22-12-17
58 Distribution of GST Provisional Id and Access Token of Phase 16 Taxpayers
54T of 2017 dated 26-12-17
59 Go Live of MAHAGST Website on 26-12-2017.
55T of 2017 dated 29-12-17
60 Exemption from payment of Late Fees u/s 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
57T of 2017 dated 30-12-17
61 Distribution of GST Provisional ID and Access Token for phase 17 Taxpayers.
56T of 2017 dated 30-12-17
Important Trade Circulars issued during the year 2018 under MVAT Act
1 Manual filing and processing of claim of refund of excess balance in electronic cash ledger.
01T of 2018 dated 01-01-18
2 Extension of the date for filing of the VAT Audit Report in Form 704 for the year 2016-17.
02T of 2018 dated 12-01-18
3 Clarification with regards to the taxation of Natural Gas under MVAT Act.
03T of 2018 dated 16-01-18
4 SAP based e-CST module on MAHAGST portal for dealers registered before 25.05.2016.
04T of 2018 dated 01-02-18
5 Notification No.11/2018 (ST)-Postponement of introduction of E-way bill under GST.
No. MGST.1018/C.R.04(1)/Taxation-1 dated the 5th February 2018 05-02-18
6 Modification to Circular No. 37T of 2017 dated 24th August 2017.
05T of 2018 dated 09-02-18
7 Procedure to obtain CST declarations for period starting from 01.04.2016 using SAP based e-CST module for dealers registered before 25.05.2016 on MAHAGST portal.
06T of 2018 dated 14-02-18
8 Single revised return for the year 2016-17 onwards as per section 20(4)(b) and (c) of the MVAT Act.
07T of 2018 dated 17-02-18
9 Manual filing and processing of claim of refund of inverted tax structure and deemed exports.
08T of 2018 dated 21-02-18
10 Prior period (up to 31st March 2016) Return filing processes on new portal.
09T of 2018 dated 26-02-18
11 Online submission of Letter of Undertaking for zero-rated supply without payment of Integrated Tax under IGST Act
10T of 2018 dated 28-02-18
12 Procedure for obtaining the e-CST declarations for the periods prior to 01/04/2016.
11T of 2018 dated 13-03-18
13 Return filing process on MAHAGST portal under MVAT and CST Act. New Template (single annexure) for filing of returns under section 20(4) (b) and (c) for the year 2016-17and onwards.
12T of 2018 dated 28-03-18
14 Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the GST portal.
13T of 2018 dated 17-04-18
15 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances (e-Way Bill).
14T of 2018 dated 23-04-18
16 Passing of assessment orders manually till SAP based assessment module is made operational.
10A of 2018 dated 16-05-18
17 Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
15T of 2018 dated 21-05-18
18 Go Live of SAP based filing of Administrative Relief Application for Un-registered period in case of dealers who have obtained Registration late.
16T of 2018 dated 24-05-18
19 Clarifications on issues related to refund.
17T of 2018 dated 02-06-18
20 To mention details of appellate authority in the demand notice.
15A of 2018 dated 04-06-18
21 Announcement of Special Campaign for GST Migration Pending cases.
18T of 2018 dated 31-07-18
22 Extension of Special Campaign for GST Migration Pending cases.
19T 2018 dated 10-08-18
23 Publishing the list of Taxpayers communicated to GSTN for IT redressal.
20T of 2018 dated 13-08-18
24 Announcement of Special Campaign for GST Migration Pending cases.
21T of 2018 dated 20-08-18
25 Verification of Transitional Credit (TRAN-1) claimed under GST in Electronic Credit Ledger.
23A of 2018 dated 01-09-18
26 Processing of final refund under the GST.
22T of 2018 dated 01-09-18
27 Ledger Confirmation Utility.
24T of 2018 dated 21-09-18
28 Submission of Audit Report in Form 704 for the financial year 2017-18.
25T of 2018 dated 24-09-18
29 Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002.
26T of 2018 dated 10-10-18
30 Issuance of Form 'I' under Central Sales Tax Act, 1956.
27T of 2018 dated 11-10-18
31 Exemption from payment of late fee u/s. 6(3) of Maharashtra State Tax on Profession, Trades, Callings and Employment Act, 1975
28T of 2018 dated 19-10-18
32 Submission of details of sales through Online Ledger Confirmation Utility
30T of 2018 dated 24-10-18
33 Providing various e-Filing facility to Taxpayers for smooth GST Compliance.
29T of 2018 dated 24-10-18
34 A utility to obtain e CST declarations for the period 2016-17 by correcting the wrong transactions uploaded in the annexures of annual returns.
31T of 2018 dated 31-10-18
35 VAT on natural gas, clarifications regarding
32T of 2018 dated 13-11-18
36 Processing of refund under the GST
33T of 2018 dated 14-11-18
37 Clarification on certain issues related to refund
34T of 2018 dated 15-11-18
38 Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018.
35T of 2018 dated 03-12-18
39 Modification to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 14T of 2018 dated 23.04.2018 and 35T of 2018 dated 03.12.2018.
36T of 2018 dated 03-12-18
40 Change in PT return periodicity for the year 2018-19
37T of 2018 dated 03-12-18
41 Corrigendum to Trade Circular No. 36T of 2018 dated 3rd December 2018.
Corrigendum to 36T of 2018 dated 19-12-18
42 Clarifications on refund related issues
38T of 2018 dated 31-12-18
43 Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
40T of 2018 dated 31-12-18
44 Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
41T of 2018 dated 31-12-18
45 To clarify the procedure in respect of return of time expired drugs or medicines.
42T of 2018 dated 31-12-18
46 Scope of principal and agent relationship under Schedule I of MGST Act, 2017 in the context of del-credere agent
43T of 2018 dated 31-12-18
47 Clarification on creation issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the MGST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the MGST Act; applicability of notification No. 50/2018-State Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
44T of 2018 dated 31-12-18
48 Denial of composition option by tax authorities and effective date thereof....
45T of 2018 dated 31-12-18
49 Clarification on export of services under GST
46T of 2018 dated 31-12-18
50 Clarification on refund related issues
47T of 2018 dated 31-12-18
51 Clarification regarding GST rates & classification (goods)
48T of 2018 dated 31-12-18
52 Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals
49T of 2018 dated 31-12-18
Important Trade Circulars issued during the year 2019 (upto 1st June 2019) under MVAT Act
1 Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)
01T of 2019 dated 01-01-19
2 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
02T of 2019 dated 01-01-19
3 Clarification on issue of classification of service of printing of pictures covered under 998986.
03T of 2019 dated 01-01-19
4 Clarification on GST rate applicable on supply of food and beverage services by educational institution
04T of 2019 dated 01-01-19
5 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
05T of 2019 dated 01-01-19
6 Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
6T of 2019 dated 14-01-19
7 Withdrawal of Trade Circular No. 47T of 2017 dt. 17th November 2017.
7T of 2019 dated 14-01-19
8 Physical Submission of Audit Report in Form 704 for the Financial Year 2017-18
08T of 2019 dated 08-03-19
9 Settlement of Arrears of Tax, Interest, Penalty or Late fee for the period ending on or before 30.06.2017 under various Acts administered by the Maharashtra Goods and Services Tax Department.
09T of 2019 (With Index) dated 08-03-19
10 Tax Deduction at Source (TDS) as per section 31 of MVAT Act after 1st July, 2017.
10T of 2019 dated 16-03-19
11 Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Calling and Employments Act, 1975
11T of 2019 dated 30-03-19
12 Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002.
12T of 2019 dated 30-03-19
13 Clarification with regard to the taxability of the Fabric and Furnishing Cloth as covered under Entry 101(a) and 101(b) of the Schedule-C appended to the MVAT Act.
13T of 2019 dated 30-03-19
14 Providing facility of Registration under Profession Tax Act, MVAT Act and CST Act through MAITRI Portal of Industries Department, Govt. of Maharashtra
14T of 2019 dated 31-03-19
15 Submission of details of sales through Online Ledger Confirmation Utility
15T of 2019 dated 25-04-19
16 Amendments to the Maharashtra Value Added Tax Act, 2002
16T of 2019 dated 06-05-19
17 Revocation of deemed cancelled registrations under Maharashtra Value Added Tax Act, 2002 w.e.f. 30/06/2017
17T of 2019 dated 06-05-19
18 Providing Information regarding Casual Taxable person {CTP} and Non-Resident Taxable Person {NRTP}.
18T of 2019 dated 07-05-19
19 Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 10th of May, 2019.
19T of 2019 dated 08-05-19
20 Clarification and FAQ's on Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019.
20T of 2019 dated 15-05-19
21 Extension of due date for submission of Form for One time option to pay tax in respect of ongoing projects from 10th May 2019 to 20th May 2019.
21T of 2019 dated 15-05-19
22 Levy of GST on Priority Sector Lending Certificates (PSLC) - regarding
22T of 2019 dated 17-05-19
23 Changes in Circulars issued earlier under the MGST Act, 2017 - Reg.
23T of 2019 dated 17-05-19
24 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 - Reg.
24T of 2019 dated 17-05-19
25 Compliance of rule 46(n) of the MGST Rules, 2017 while issuing invoices in case of inter-State supply - Reg.
25T of 2019 dated 17-05-19
26 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018 - Reg.
26T of 2019 dated 17-05-19
27 Clarification on various doubts related to treatment of sales promotion schemes under GST - Reg.
27T of 2019 dated 17-05-19
28 Nature of Supply of Priority Sector Lending Certificates (PSLC) - regarding
28T of 2019 dated 17-05-19
29 Clarifications on refund related issues under GST- Reg.
29T of 2019 dated 17-05-19
30 Verification of applications for grant of new registration - Reg.
30T of 2019 dated 17-05-19
31 Clarification in respect of transfer of input tax credit in case of death of sole proprietor - Reg.
31T of 2019 dated 17-05-19
32 Clarification regarding exercise of option to pay tax under notification No. 2/2019-ST(R) dt 07.03.2019 - Reg.
32T of 2019 dated 17-05-19
33 Clarification in respect of utilization of input tax credit under GST - Reg.
33T of 2019 dated 17-05-19
34 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-State Tax dated 23.04.2019 - Reg.
34T of 2019 dated 17-05-19
35 GST applicability on Seed Certification Tags-reg.
35T of 2019 dated 17-05-19
36 GST exemption on the upfront amount payable in instalments for long term lease of plots, under Notification No. 12/2017-State Tax (R) Sr. No.41 dated 29.06.2017 -reg.
36T of 2019 dated 17-05-19
37 GST on construction of "Affordable Residential Apartments" in Mumbai Metropolitan Region.
37T of 2019 dated 17-05-19
38 Mechanism for redressal of difficulties faced by taxpayers due to technical glitches on the portal www.mahagst.gov.in of the Maharashtra Goods and Services Tax Department.
38T of 2019 dated 01-06-19
39 Deemed adoption of certain Circulars issued by CBIC
39T of 2019 dated 5-Jul-2019
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