VAT Return Filing | Savlana Init

VAT Compliance · Return Filing

VAT Return Filing — Monthly. Accurate. On Time.

VAT return filing for active petroleum and liquor dealers — monthly MVAT returns with rate-wise sales, set-off computation, and tax payment — and structured clearance of pre-GST arrear returns for all unfiled prior periods.

VAT return filing remains an active periodic obligation for dealers in petroleum products and alcoholic liquor who continue to collect state VAT post-GST. In Maharashtra, these dealers file monthly MVAT returns — Form 231 for regular scheme dealers or Form 232 for composition scheme petrol pump operators — by the 21st of the following month, accompanied by payment of net VAT payable. The return captures rate-wise taxable sales, tax collected, set-off (ITC) on eligible purchases, and net VAT payable.

For pre-GST periods (April 2005 to June 2017), many businesses have pending VAT returns that were never filed — due to business closure, accountant change, or the disruption of GST transition. These returns are still assessable by the state VAT authority. Filing them before the department initiates a best-judgement assessment avoids inflated assessments and protects the taxpayer's right to claim the correct set-off rather than the department's estimate.

We file both current-period returns for active dealers and arrear returns for pre-GST periods — with late fee and interest computation for each period, and advisory on available amnesty notifications before payment.

Our VAT Return Filing Services

Monthly MVAT Return Filing

Monthly Form 231/232/233 filing on MahaGST portal — rate-wise sales, set-off computation, and net VAT payment by the 21st of each month.

Quarterly VAT Return Filing

Quarterly returns for eligible small dealers — turnover consolidation, set-off, and timely payment.

Annual MVAT Return — Form 704

Annual MVAT return filing consolidating all monthly/quarterly returns — with CA certification for eligible dealers.

KVAT Return Filing

Quarterly KVAT returns for Karnataka petroleum and liquor dealers.

Petroleum Dealer VAT Returns

Monthly returns for petrol pump operators — motor spirit, HSD, ATF, and lubricant sales with correct rates.

Liquor Dealer VAT Returns

Monthly returns for liquor retailers — category-wise sales (IMFL, beer, wine, country liquor) with applicable VAT rates.

Pre-GST Arrear Return Filing

Structured filing of all pending pre-GST VAT returns — chronological order, late fee computation for each period.

CST Return Filing

Monthly CST returns for inter-state sales with C-Form tracking and concessional rate documentation.

Our Process

Data Collection & Classification

Sales and purchase data compiled and classified by VAT rate — exempt, 1%, 4%, 5%, 12.5%, and inter-state.

Set-Off Computation

Eligible VAT set-off on taxable purchases computed under state-specific rules. Net VAT payable determined.

VAT Payment

Net VAT remitted via online challan before the due date.

Return Filing on State Portal

VAT return filed in the prescribed form on the state commercial tax portal — acknowledgement retained.

Assessment Readiness

Supporting documents — invoices, purchase bills, set-off register — organised for potential assessment reference.

Why It Matters

✓Returns filed by due date — no late fees on current-period filings

✓Rate-wise sales correctly classified — no assessment exposure from return errors

✓Set-off correctly computed — net VAT minimised under state rules

✓Pre-GST arrear returns filed — compliance gap closed before assessment

✓Late fees and interest correctly computed on arrear returns

✓CST returns filed with C-Form reconciliation

✓Form 704 annual return filed — full year consolidated

✓All acknowledgements retained — every period evidenced

Frequently Asked Questions

Dealers in petroleum products and alcoholic liquor with active VAT registrations, and businesses with unfiled pre-GST VAT returns for periods before July 1, 2017.

Monthly MVAT returns are due by the 21st of the following month. Quarterly returns are due by the 21st of the month after quarter end. The annual return (Form 704) is due by September 30.

The MVAT set-off is the input tax credit on VAT paid on purchases from Maharashtra-registered dealers — reducing the output VAT payable. Set-off eligibility, reduction percentages, and capital goods schedules are governed by Rules 52 to 55 of the MVAT Rules.

C-Forms are inter-state purchase declarations for the concessional 2% CST rate — relevant for pre-GST assessment proceedings, CST audits, and compliance with inter-state sales tax demands for periods before July 1, 2017.

Rs 1,000 per return plus interest at 1.25% per month on unpaid tax from the original due date. Maharashtra periodically announces amnesty schemes reducing these penalties — these should be checked before filing arrear returns.

The state VAT authority can make best-judgement assessments for unfiled periods — estimating turnover and set-off from available data. Filing pending returns before the department initiates assessment is always preferable.

Need VAT returns filed — current period or pre-GST arrears?

We file monthly MVAT/KVAT returns, compute set-off, and clear pre-GST arrear periods with late fee computation — closing every compliance gap.