Circular No 9T of 2019 Dated 8th March 2019
No Settle /MMB-2019/I/ADM-8
Office of the
Commissioner of State Tax,
(GST), Maharashtra State,
8th floor, GST Bhavan,
Mazgaon, Mumbai-400010.
TRADE CIRCULAR
To,
…………………………
…………………………
No. Settle./MMB-2019/1/ADM-8 dated the 8th March, 2019
Trade Circular No. 9T of 2019
Subject : Settlement of Arrears of Tax, Interest, Penalty or Late fee
under various Acts administered by the Maharashtra Goods
and Services Tax Department.
Ref. : The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or
Late Fee Ordinance, 2019 (Mah. Ord. No. V of 2019 dated 6th March
2019)
Gentlemen/Sir/Madam,
1. The Goods and Services Tax Act (GST) has come into force in India with effect from the 1st July 2017. This new taxation system is now stabilizing. The VAT (other than 6 goods on which VAT is levied presently), Entry Tax, and Luxury Tax etc. that were existing as on 30th June 2017 are subsumed under the GST. To meet the challenges of GST and focus on its implementation, the Department is planning to complete the pending work under the existing laws at earliest. For this, the Government, has taken series of legislative steps like risk based criteria for selection of cases for assessment, criteria for dropping of certain pending assessment proceedings, allowing rectification of the assessment order where set-
off is disallowed due to non-confirmation of the same.
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