Friends, the Maharashtra Government issued Notification No. VAT 1510/CR-165/Taxation-1 dated 20 December 2010 in pursuance of the powers conferred under rule 45A of the Maharashtra Value Added Tax Rules, 2005. As per the said notification, the dealers liable to file six-monthly returns under Maharashtra Value Added Tax (‘MVAT’) laws shall make payments electronically with effect from 31 March 2011 of any amount under Maharashtra Value Added Tax Act, 2002.
Thus, with effect from 31 March 2011, e-payment of taxes has been made mandatory for all the dealers liable to file six-monthly returns under MVAT laws.
Maharashtra Sales Tax Department has introduced e-payment of taxes in a phased manner. Now, this has been made mandatory for all classes of dealers as mentioned below.
| Sr. No. | Type of Dealers | Date from which e-payment is made mandatory | Notification / Trade Circular No. |
| 1 | Dealers liable to file monthly returns under MVAT laws | 1 June 2010 | Notification No. VAT 1510 / CR-64 / Taxation–1 dated 26 May 2010 |
| 2 | Dealers liable to file monthly returns under Maharashtra Profession Tax Act, 1975 | 1 June 2010 | Trade Circular No. 17T of 2010 dated 17 May 2010
|
| 3 | Dealers liable to file quarterly returns under MVAT laws | 1 October 2010 | Notification No. VAT 1510 / CR-90 / Taxation-1 dated 28 July 2010 |
| 4 | Dealers liable to file six-monthly returns under MVAT laws | 31 March 2011 | Notification No. VAT 1510/ CR-165 /Taxation-1 dated 20 December 2010 |
Following are the banks through which, e-payment can be made by using internet banking facility.
| E-payment directly from Bank’s website | Banks integrated with Maharashtra Sales Tax Department |
| State Bank of India | IDBI Bank |
| State Bank of Hyderabad | Corporation Bank |
| State Bank of Travancore | Union Bank of India |
| State Bank of Mysore | Bank of Maharashtra |
| State Bank of Bikaner & Jaipur | Indian Overseas Bank |
| State Bank of Patiala | Indian Bank |
| IDBI Bank | Central Bank of India |
| Corporation Bank | Dena Bank |
| Union Bank of India | Allahabad Bank |
| Bank of India | |
| Bank of Maharashtra | |
| Bank of Baroda | |
| Punjab National Bank |
Mandatory e-Payment of Central Sales Tax (CST) Act: Combined reading of Rule 45A of MVAT Rules, 2005, above referred Notification and Section 9(2) of CST Act makes it clear that e-Payment of CST has been made mandatory for all the dealers with effect from 31 March 2011.
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