IDT Digest for February 28, 2017

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  • Department Memo: Punjab VAT:

Checklist for Dealers at the time making application for refund and for Designated Officer at the time of approving refund prescribed

The Punjab Excise and Taxation Department (“the Department”) Vide  Memo No. PA/ETC/2017/57 dated February 17, 2017 has directed all the dealers to attached a checklist duly filled and signed by the dealer/authorised representative along with each and every refund file and in case of any deficiency, the file shall be returned to the dealer for the removal of deficiencies and reverse receipt duly signed by a dealer shall be obtained. The said checklist is annexed with the said Memo.

Further, the Department vide Memo No. PA/ETC/2017/56 dated February 17, 2017 has also directed every Designated Officer to put the enclosed checklist on each and every refund file and fill it at the time of approving the refund under his/her signatures. The said checklist is annexed with the said Memo.

Dealers Check list

Officers Check list:

  • Circular: Maharashtra VAT:

Last date for Disabling Provisional Id of Non-Compliant Phase 1 & 2 dealers, Distribution of Provisional Id for Phase 3 dealers etc.

The Maharashtra Sales Tax Department (“MSTD”) has earlier started the activity of Distribution of Provisional Id and Access Token for Phase 1 and Phase 2 dealers from November 11, 2016 and January 6, 2017 respectively. But till date some of the dealers have not activated their account on GST Portal.

Therefore, the MSTD vide Trade Circular No. 5T of 2017 dated February 27, 2017 has stated that if any active dealer covered in Phase 1 and Phase 2 will not collect his Provisional Id from the MSTD and activate their account on GST Portal on or before March 6, 2017, then his Provisional Id and Access Token presently available with the MSTD as well as in GSTN will be disabled/deleted permanently.

Further, the MSTD has already shared the list of all active dealers, who are not covered in Phase 1 or Phase 2 for creation of Provisional Id, with GSTN. The GST enrolment process for all these dealers is expected to start very soon. Once this process is started, the list of all such dealers will be published under What’s New Section of MSTD’s portal Moreover, Provisional Login ID and Access Token shall be distributed to dealers whose PAN is amended after generation of Provisional ID, in Phase 4 and subsequent Phases.

Furthermore, the MSTD has clarified that only signed Enrolment Applications are going to be considered for issue of Final Registration Certificate and the last date for submitting such signed application on GST Portal is March 31, 2017.

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