Gentlemen/Sir/Madam,

Through introduction of sub section (8) of Sec. 22 of the B.S.T. Act 1959, a provision has been made for filing of returns of turnover of sales and purchases during the fmancial year 2003-04 by all dealers and also to surrender the registration certificate for cancellation in certain cases specified in the said amendment Act. The Act also provides for filing of such returns by 31st July, 2004 and for cancellation of registration certificate of those dealers who fail to file the returns by the specified date, i.e. 31/7/2004.

2. On administrative grounds, the date for surrendering the registration certificate for cancellation in specified cases as per the amendment Act, was extended till 30/09/2004. However, it has been observed that despite the extension of time, the trade in many cases, has not complied with the statutory requirement, as aforesaid.
   

3. However, as a matter of final opportunity, the date of filing of returns in form 18D and form III D is being extended to 15.4.2005.The dealers not being importer or manufacturer and having turnovers of less than Rs 5 lakh are requested to surrender their Registration Certificates under the BST Act for defacement as their Registration Certificates shall be cancelled with effect from 1.7.2004 by operation of law. They are also requested to voluntarily surrender their Registration Certificates under the Central Sales Tax Act 1956,The Works Contract Act and the Lease Tax Act, if any, in case such dealers feel that their liability for registration under the aforesaid Acts also ceases .Such dealers are also requested to surrender at the same time the unused declaration form, if any, obtained by them from the department,.

4. The dealers who fail to file the returns in form 18 D under the Bombay Sales Tax ,1959 and in form III D under the Central Sales Act,1956 by the date stipulated as above shall be liable for penal action as contemplated under Section 63 (10 B) of the B.S.T.Act,I959 and under Section 9 (2A) of the C.S.T. Act, 1956,as the case may be.

5. You are requested to bring the contents of this circular to the notice of all the members of your association.

6. This circular can not be made use of for any legal interpretation, which may please be noted.