Western India Regional Council of
The Institute of Chartered Accountants Of India

Law Update Details

January 2018 CA. C. B. Thakar

The Maharashtra Goods and Services Tax Act, 2017


The Commissioner of Sales Tax, Maharashtra State, has issued following circulars:

1.Circular bearing No. 48T of 2017 dated 23/11/2017 by which the method of e-payment under the SAP system is clarified.

2.Circular bearing No. 20A of 2017 dated 22/11/2017 by which the guidelines regarding cross checking of Input Tax Credit is clarified.

3.Circular bearing No. 49T of 2017 dated 28/11/2017 by which manual filing and processing of refund claims in respect of Zero rated supplies is given.

4.Circular bearing No. 50T of 2017 dated 7/12/2017 by which submission of Bond/Letter of Undertaking by the Exporter in respect of Exports without payment of Integrated Tax under IGST Act is clarified.

5.Circular bearing No. 51T of 2017 dated 8/12/2017 by which position of Filing the MVAT Audit Report in FORM 704 for the year 2016-17 by the dealer registered on or after 25/5/2017 on SAP system is clarified.

6.Circular bearing No. 52T of 2017 dated 11/12/2017 by which few more issues about manual filing and processing of refund claims in respect of Zero rate supplies are clarified.


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