¹3. Submission of returns and payment of tax

(1)  The returns required to be furnished under section 7 by an importer shall be in Form IA. Such Form shall be obtained only from the office of the Assessing Authority. Every importer, who is required to furnish such return, shall furnish it duly signed by him or by a person authorised by him in this regard, to the Assessing Authority, within whose jurisdiction the place of business of an importer being a dealer liable to pay tax under ²[the Maharashtra Value Added Tax Act, 2002 or, as the case may be, the place of residence of an importer who is a person other than a dealer liable to pay tax under the Maharashtra Value Added Tax Act, 2002, is situated.

(2)  An importer, shall furnish return for the day on which an entry of motor vehicle into a local area is effected by him within 15 days from the entry of such motor vehicle into a local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier.

                  (3) Notwithstanding anything contained in sub-rule (1) and (2) an importer or class or classes of importers in respect of whom a notification is issued under clause (a) of sub-section (1) of section 7A, shall file a return electronically on or before the date prescribed in sub-rule (2) above.  The template for the Form of return shall be provided on the website of the Sales Tax Department www.mahavat.gov.in.  An Importer shall download the Form of return and fill in all the relevant fields and upload the same on or before the prescribed due date.  On uploading, the system shall generate an acknowledgment in two copies to show that the return has been filed.

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1.     Rule 3 was substituted by GNFD No. ETR 1089/162-A/Taxation-1 dated 28.8.1989.  Prior to substituted rule 3 read as:

3.  Submission of returns and payment of tax.-(1)  The returns required to be furnished under section 7 by an importer shall be in Form I.  Such Form shall be obtained only from the Government Treasury or the office of the Assessing Authority and shall consist of a return-cum-chalan.  Every importer, who is required to furnish such returns shall furnish it duly signed by him in this regard, to the authorities specified hereinafter, that is to say-

(a)     where tax or penalty or both is due and payable according to the return, such a return shall be furnished to the Government Treasury while making payment of such tax or penalty or both;

(b)    where no tax or penalty is due and payable according to the return, such return shall be furnished to the Assessing Authority, within whose jurisdiction the place of business of an importer who is a dealer liable to pay tax under the Bombay Sales Tax Act, or as the case may be, the place of residence of an importer who is a person other than a dealer liable to pay tax under the Bombay Sales Tax Act, is situated.

                          (2)  An importer, who is a dealer in motor vehicles liable to pay tax under the Bombay Sales Tax Act  shall  furnish return for every month and each such return shall be furnished within ten days from the last day of the month to which such return relates.

                         (3)  An importer, other than the one specified in sub-rule(2), shall, furnish return for the day on which an entry of motor vehicle into a local area is effected by him and such return shall be furnished within fifteen days from the date of entry of motor vehicle into a local area.

2.     These words were substituted for the words the Bombay Sales Tax Act, 1959” by GNFD No. ENM 1312/C.R. 100/Taxation-1 dated 15^th September 2012.