Procedure for submission of returns under Profession Tax and Luxury Tax after making Payment through GRAS

8th floor, Vikrikar

Mazgaon, Mumbai –



No. DC (PT) / Adm-20/ 2014 / 55 

Trade Circular No. 3 T of 2015


Date: 20.02.2015

Sub: Procedure for submission of returns under Profession
Tax, Luxury Tax & Sugarcane Purchase Tax Act after making Payment through

Ref: Trade Circular No.16 T of 2014 dated 16/09/2014.

The Sales Tax Department has made
available the facility to make electronic payments through GRAS (Government
Receipt Accounting System) from 18/09/2014. The circular as referred above was
issued detailing the procedure to be followed while making payments through
GRAS. This office has received queries regarding filing of returns in which
taxes are paid through GRAS under the Acts referred as above. In view of the
same, it is being clarified as under:

 2(i). The Profession Tax Registration
Certificate Holders (P.T.R.C) file their returns electronically. Accordingly,
they shall continue with the current procedure of filing of electronic returns
by putting GIN generated from GRAS.

2(ii). Whereas the facility of
making electronic payment through GRAS is available to the dealers under The
Luxury Tax Act 86 the Sugarcane Purchase Tax Act, the returns under these acts
have to be filed physically. These dealers making electronic payments through
GRAS & filing physical returns shall follow the following procedure for
submission of the returns.

 a. They shall mention ‘Nil’ or ‘0’ (Zero) in
the place provided for mentioning “Amount paid with return cum challan” in the
relevant physical returns.

b. At Mumbai, the physical return
under the Luxury Tax Act shall be submitted to the Sales Tax Officer, C-315,
Return Branch, D-3, First Floor, Vikrikar Bhavan, Mazgaon, Murnbai. At
locations, other than Mumbai, the return under the Luxury Tax Act shall be
submitted to the Returns Branch In-Charge.

 c. The return under the SCPT Act shall
continue to be submitted to the RCPT officer, at the relevant locations.

d. Whenever, the payments are
made through GRAS, a Chalan Identification Number i.e. CIN gets generated. The
dealer making electronic payments under the SCPT Act 86 Luxury Tax Act shall
mention the ‘CIN’ so generated on the physical return for the relevant period.

e. The return accepting officer
while accepting the physical copy of the return shall ensure that the actual
payment against the said ‘CIN’ in respect of a particular TIN and period has
been made. For this purpose he may use the Mahavikas or the GRAS portal sales tax. The concerned return accepting officer
shall enter the details about the return so received in the register in the
following format:

Sr. no.

Name of the Dealer


Period of


Date return of filing









He shall provide acknowledgement
to the dealer of having received the return separately. For the purpose of
imposition of penalty, the date of submission of physical copy of return shall
be considered.

f. The facility of making electronic
payment through GRAS, under the Entry Tax on Goods Act, 2002 shall be made
available soon. The procedure of filing physical returns under the Entry Tax on
Goods Act, 2002 shall be the same as explained above.

g. It may be noted that the
instructions as above shall riot be applicable to the dealers who do not avail
the payment facility of GRAS & make physical payments through banks.

3. If any member of the trade has
any doubt, the matter may be referred to this office for further clarification.

Yours faithfully,


( Rajiv Jalota)

 Commissioner of Sales Tax, Maharashtra State,


Mumbai, Date: .20.02.2015

No. DC (PT) Adm-20/ 2014/ 55

 Trade Circular No. 3T of 2015  

Copy forwarded to the Joint
Commissioner of Sales Tax (Mahavikas) with a request to upload this Trade
Circular on departmental website.


(A. H. Rathod)

 Addl. Commissioner of Sales Tax,

 (PT & Allied Acts), Mumbai. 

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