Service tax


Note: We have briefed upon MVAT, CST and Profession Tax provisions applicable to the dealers registered in Maharashtra

COMPLIANCESDUE DATERETURN / FORM /CHALLAN
SERVICE TAX
Payment of Service TaxFor all months (except March): 5th day of the following month (6th
day in case of e-payment)
For the month of March: by 31st March
Challan GAR-7
Filing of Service Tax
Return
25th October for the half year ended 30th September and 25th
April for the half year ended 31st March.
A single service tax return should be filed (in Form ST-3) in
respect of all taxable services provided by an assessee.
ST - 3
MAHARASHTRA VALUE ADDED TAX (MVAT) AND CENTRAL SALES TAX (CST)
Filing of returns and
payment of MVAT / CST:
As per the periodicity of
filing returns as specified
on the website of
Maharashtra Sales Tax
Department
(www.mahavat.gov.in)
Due date for filing MVAT and CST Return and making payment of
MVAT and CST is 21st day of the following month for dealers
having monthly or quarterly periodicity and 30th day of the
following month for dealers having six-monthly periodicity.
Revised returns can be filed within 10 months (for any periodicity)
from the end of the year to which return relates.
E-filing of returns and e-payment is mandatory for all dealers.
Return Form for VAT:
231/232/233/234/235
Return Form for CST:
Form III(E)
Payment: Form MTR - 6 (for
MVAT and CST)
TDS on Works Contract
(WCT)
@ 2% by the contractee if turnover of Purchases in the nature of
works contract, from any party in a financial year exceeds Rs. 5
lakhs.
-
Payment of TDSTo be paid electronically before 21st day of following monthForm MTR - 6
Filing of TDS ReturnsTo be filed annually on or before 30th JuneForm 405
Issuance of TDS certificatesTo be provided to contractors, before filing annual return
Register of such TDS Certificates is to be maintained by the
dealer. Credit of TDS is allowed to contractor while discharging
his MVAT liability.
TDS Certificate: Form 402
Register of TDS Certificate:
Form 404
Audit Report30th November of same year. Audit is applicable if gross
turnover of sales or purchases has exceeded Rs. 60 lakhs
during the year. Audit report is to be submitted electronically and
thereafter acknowledgement is to be submitted manually along
with prescribed documents.
Form No. 704