MAHARASHTRA VAT
Guidelines for granting refund to the certain class of dealers within stipulated time limit
Maharashtra Government has provided following time limit for granting refund to Dealers eligible to file Audit Report in Form e-704, Dealers not eligible to file Audit Report and PSI cases:
| Time Limit- | Condition- |
| Within 45 days from due date for filing of Audit Report. | Dealer is eligible to file Audit Report & refund application is filed before due date of filing Audit Report. |
| Within 45 days from the due date for filing of Audit Report. | Dealer is not eligible to file Audit Report. |
| Within 45 days from the due date for filing of refund application in Form e-501. | Dealer is eligible to file Audit Report and refund application is filed after due date of filing of Audit Report. |
[Trade Circular No. 5T of 2016 dated 6th February, 2016]