Download Maharashtra Vat Chalan Form Number MTR -6

As per Maharashtra VAT Rule 17, 18, 45 and 45A

Special provision for first and last return in certain cases and for dealers under the package scheme of incentives.

1[(1) Where a dealer is liable to be registered under this Act, and,-

(a) fails to apply for the registration within the prescribed period, the first return to be furnished by him shall be for the period from the date of even which makes him liable to pay tax to the end of the quarter in which such date occurs. Thereafter, he shall continue to file quarterly returns tillthe quarter immediately before the quarter containing the date of registration. The last return for the unregistered period shall be filed from the 1^st day of quarter containing date of registration till the day before the date of registration. Thereafter the first return for the registered period to be furnished by him shall be for the period from the date of registration to the end of the quarter containing the date of registration. He shall continue to file quarterly returns in respect of periods ending on or before the end of the year containing the date of effect of registration.

(b) Applies within the period specified in rule 8, the first return to be furnished by him shall be for the period from the appointed day, 1^st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the quarter containing the date of registration. He shall continue to file quarterly returns in respect of periods ending on or before the end of the year containing the date of effect of registration.]

(2) Where the business in which the dealer is engaged  is discontinued or otherwise disposed off or has been transferred 2[*.*.*.], then the last monthlyreturn or, as the case may be, quarterly return or six monthly return shall be forthe period beginning with the first date of the month or, as the case may be, first date of the quarter or the first date of the six month period and ending with the date of the said discontinuance, disposal, 3[or transfer] of the business. Theprovisions contained in sub-rule (4) of rule 17 regarding the time in which monthlyor quarterly or six monthly returns are to be filed shall apply to such return.

⁴[Provided that, the dealer covered under this clause and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure-J1 and J2 and other details in Annexure-G, H and I as notified by Commissioner of Sales Tax, under rule 17A alongwith the last monthly, quarterly or, as the case may be, six monthly return, of the financial year^4a[on or before the 30^th June of the year succeeding the year] to which such return relates.]

[( 3)( a ) A dealer to whom a Certificate of Entitlement

6[(excluding the Certificate of Entitlement granted under the Power GenerationPromotion Policy, 1998 7[Identification Certificate granted under the Package Scheme of Incentives 2011 or, as the case may be, Package Scheme of Incentives, 2007])]has been granted for the purpose of availing of incentives by way ofexemption from payment of tax, shall file, —

(i) a return in a Form prescribed in rule 17 for the period beginning with the first day of the month or, as the case may be, first day of t e quarter or the first day of the six month period and ending with the date immediately preceding the date of effect of the said certificate,

(ii)  thereafter he shall file quarterly returns in 8[Form 234] and accordingly the first return after obtaining the Certificate of Entitlement shall be filed from the date of effect of the said certificate to the end of the quarter. If the dealer has executed any works contract or has transferred the right to use any goods for any purpose or has part of the business under composition,then he shall notwithstanding anything contained in sub-rule (4) of rule 17also file a quarterly return in 9[Form 233] in respect of such activities inaddition to the return in 8[Form 234].

(iii) The last return shall be for the period beginning with the first date of the quarter and ending with the date on which the said certificate ceases to bevalid.

(iv) The next immediate return shall be for the period commencing on the date immediately succeeding the date on which the said certificate ceases to be valid to the end of the quarter.

(v) For the balance period of the year, if any, he shall file quarterly returns.

(vi) The periodicity of the returns for the immediately succeeding year shall bedecided in accordance with rule 17 and for this purpose the provisionscontained in sub-rule (4) of rule 17 shall apply to such dealer as if the expression “tax liability” of the dealer included the cumulative quantum ofbenefits availed by the dealer.

(b)  The provisions of clause (a) shall mutatis mutandis apply to a dealer to whom aCertificate of Entitlement by way of deferment of payment of tax has been granted.]