Maharashtra
Govt. prescribes procedure for filing of single revised return u/s 20(4)(b) of
MVAT Act from year 2016-17 onwards, pursuant to audit observations; Inter alia
states that single return template must be used for filing all type of returns,
viz. 231, 232, 233, 234 and 235 under MVAT & CST Acts; Creation of profile
is mandatory for dealers registered before May 25, 2016 to avail SAP based
e-services, such as return filing; Dealers will be required to file
invoice-wise details in monthly sales and purchases annexures irrespective of
their periodicity (monthly or quarterly), but those who have opted for
composition scheme and required to file return in Form 232, shall file purchase
annexure only; However, dealers who have already submitted monthly / quarterly
revised returns u/s 20(4)(b) before issuance of present Trade Circular, shall
not be required to file single revised return for said period : Maharashtra
Trade Circular
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