Office Memorandum No. 92/2012/CTD of the Commercial Taxes Department, Government of Maharashtra dated 15th February, 2012 on the occasional supply of goods or services [C1P-6GN]

No. 92/2012/CTD

GOVERNMENT OF MAHARASHTRA

Commercial Taxes Department, Government of Maharashtra

Mumbai, dated the 15th February, 2012

OFFICE MEMORANDUM

Subject: The occasional supply of goods or services by casual taxable persons under the Maharashtra Value Added Tax Act, 2005, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Maharashtra on the manner in which the occasional supply of goods or services by casual taxable persons is to be regulated under the Maharashtra Value Added Tax Act, 2005.

2. The matter has been examined. Every casual taxable person carrying on the occasional supply of goods or services shall make an application in Form GST DRC-03 to the Commissioner within one hundred and eighty days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the occasional supply of goods or services is undertaken, and the Commissioner shall dispose of it within one hundred and eighty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Maharashtra.

(Secretary to Government)