Trade circular on Electronic payment under MVAT Act, 2002

No. VAT/ AMD-1009/IB/ADM-06
Trade Cir. 8 T of 2010,  Dated : 6th February , 2010

Sub : Electronic payment under MVAT Act, 2002 and CST Act, 1956.

Ref: 1. Government Resolution No.Misc-1008/CR­8/Treasury-5 dated 31^st October 2008.

2. Government Resolution No.VAT-2009/CR­88/Taxatin-1 dated 2¹td January 2010.

3. Government Notification, Finance Department No. VAT-1510/CR-6/Taxation-1 dated 5^th February 2010.

Gentlemen / Sir/ Madam,

The Sales Tax Department has implemented the scheme of filing electronic return successfully. In a step further to automation, it is now decided to provide facility for electronic payment. The Government has amended the rules relating to the payment vide notification cited at Ref-3. A new rule 45A is inserted. Now, amended rule provides that a State Government may issue notification and specify the class or classes of dealers required to make mandatory payment of tax interest or penalty, if any, or any amount payable by or under the Act electronically. This rule further provides that such e-payment shall be applicable for such period as may be specified in the saidnotification.

2. However, so as to acquaint all members of the trade and Associations to the procedure to be adopted for e-payment and to make the necessary preparations, it is hereby informed that all the dealers liable to pay tax or any amount due under the MVAT Act or CentralSales Tax Act, may make their payment electronically through the net-banking. At present this scheme is optional. The dealer who desires to make payment electronically may avail this facility. However, the Government plans to implement this scheme in a phased manner and may issue notification and make e-payment mandatory to certain class or classes of dealers. The instructions in this behalf will be issued separately.

3. The gateway for the purpose ore-payPnent has been provided on the web-site of the Sales Tax Department, for the banks which are integrated with the Sales Tax Department’s website i.e. www.mahavat.gov.in (MSTD website). Template of Chalan-MTR-6 has also been provided on the MSTD web-site.

4. An option is also provided thereby the dealer may make e-payment directly from website of Bank. (In which the dealer holds the net banking account). Dealers who have enrolled for the purpose of availing e-services may directly use the facility provided at the MSTD web-site.

5. At present the Scheme of ‘electronic payment is optional. All the trade is, therefore, requested to make use of this facility.

6. FAQs and stepwise demo on e-payment is made available on MSTD website. The dealer who desires to make e-payment are requested to follow the following procedure: