V.A.T.

व्हॅटने उडवली फ्लॅटधारकांची झोप!
(23-08-2012 : 02:12:29)

मनोज गडनीस। दि. २२ (मुंबई)
राज्यात २00६ ते २0१0 या कालावधीमध्ये फ्लॅट विकत घेतलेल्या धारकांकडून पूर्वलक्षी प्रभावाने व्हॅट वसूल करण्याच्या मोहिमेने वेग घेतला असून, बिल्डरांवर झालेल्या कारवाईनंतर आता त्यांनी फ्लॅटधारकांना पैसे भरण्याच्या नोटिसा धाडण्यास सुरुवात केली आहे.
३१ जुलै रोजी विक्रीकर विभागाने मुंबईतील १५ बिल्डरांवर व्हॅटचा भरणा न केल्याच्या पार्श्‍वभूमीवर धाडी घातल्या होत्या. यानंतर बिल्डरांनी आतापर्यंत किमान दीड हजार फ्लॅटधारकांना नोटिसा पाठविल्या असून, आगामी तीन महिन्यांत राज्यातील किमान साडेचार लाख फ्लॅटधारकांना नोटिसी प्राप्त होतील.
या विषयावर अभ्यास करणारे ‘सेंटर फॉर फेअस बिझनेस प्रॅक्टिस’चे सदस्य अतुल पुराणिक यांनी ‘लोकमत’ला दिलेल्या माहितीनुसार, मुळामध्ये व्हॅटची रक्कम ५ टक्के असली, तरी यासोबतच व्हॅटच्या रकमेवर १५ टक्के व्याज आणि दंडापोटी २५ टक्के व्याज अशी एकूण ४५ टक्के आकारणी होणार आहे.
मुळात केंद्र सरकारने सेवा करापोटी ३.0९ टक्क्यांची आकारणी सुरू केली आहे आणि त्यात आता राज्य सरकारतर्फे पूर्वलक्षीप्रभावाने होणारी व्हॅटची वसुली! याचा मोठा बोजा ग्राहकांवर पडणार आहे.
अनेक सामाजिक समस्याही उद्भवणार आहेत. ज्यांनी घर घेऊन विकले असेल, अर्थात ज्यांचा फ्लॅट सेकंड किंवा थर्ड सेलचा आहे, त्यांच्याकडून ही रक्कम कशी वसूल करणार? म्हणजेच मूळ मालकांकडून ही रक्कम वसूल करायची तर त्याचा शोध घ्यावा लागेल. ते कसे करणार, असा सवाल पुराणिक यांनी केला. १ सप्टेंबरनंतर मोठय़ा प्रमाणावर नोटिसी पाठविण्यात येतील, अशी माहितीही त्यांनी दिली.

घराची किंमत एकूण आकारणी
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वरची बातमी दैनिक लोकमतमधली आहे. क्रेडाई या बिल्डरांच्या संघटनेने जाहिरात देऊन काही खुलासाही केलेआ पाहिला सकाळ मध्ये पण वाचला नाही कारण मी त्याचा बळी नाही.

सगळ्याना १% झाल्याची कुठेही न्युज नाही.

हे आताच वाचले..

Maharashtra to recover VAT arrears on property deals
IANS India Private LimitedBy Indo Asian News Service | IANS India Private Limited – 1 hour 32 minutes ago

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Mumbai, Aug 23 (IANS) Realtors across Maharashtra have been ordered to pay by Aug 31 the value added tax (VAT) on all new flats, shops or bungalows sold between June 2006 and March 2010, an official said here Thursday.

The government decision, which may hit property owners and the realty industry hard, will help mop up Rs.800 crore, said a sales tax department official, requesting anonymity.

"As per the rules, it is the responsibility of the builder/developer to deposit the VAT with the state government. If they have not done it so far, we have given them time up to Aug 31 to file the returns," the official told IANS.

However, as is generally the case, the burden if the tax would be passed on to the consumers who will be required to shell out five percent of the value of the flat, shop or bungalow bought during that period, the official said.

Developers and builders all over the state are now likely to serve notices to those customers who purchased flats, shops and bungalows between June 2006-March 2010, demanding the VAT, if they have not already paid up.

For instance, a buyer who paid Rs.1 crore for a flat or shop or bungalow anywhere in the state will be liable to shell out Rs.500,000 by Aug 31.

Maharashtra residents who purchased property between June 2006 and March 2010 will have to pay a VAT of five percent, along with an interest of 15 percent per annum and 25 percent penal interest, said an official of the Confederation of Real Estate Developers' Association of India (CREDAI).

He explained that the Maharashtra Chamber of Housing Industry had challenged the state government's move in 2009, but it lost the case in the Bombay High Court. An appeal has been filed in the Supreme Court.

The sales tax department official said that since there was no injunction from the Supreme Court, the department decided to act in the matter and recover from the realtors the VAT with effect from June 2006.

The VAT applicable in Maharashtra is in addition to the 3.09 percent service tax imposed by the central government recently.

The Maharashtra government had imposed a five percent VAT on property sales following the example of Karnataka in the wake of a Supreme Court order.

This led to an anomaly as the taxation system followed in Karnataka was totally different from the one prevailing in Maharashtra.

The Maharashtra government subsequently reduced VAT on sale of property to one percent from April 1, 2010.

व्हॅटने उडवली फ्लॅटधारकांची झोप!
(23-08-2012 : 02:12:29)
[detailednews] साभार : लोकमत.कॉम
मनोज गडनीस। दि. २२ (मुंबई)
राज्यात २00६ ते २0१0 या कालावधीमध्ये फ्लॅट विकत घेतलेल्या धारकांकडून पूर्वलक्षी प्रभावाने व्हॅट वसूल करण्याच्या मोहिमेने वेग घेतला असून, बिल्डरांवर झालेल्या कारवाईनंतर आता त्यांनी फ्लॅटधारकांना पैसे भरण्याच्या नोटिसा धाडण्यास सुरुवात केली आहे.
३१ जुलै रोजी विक्रीकर विभागाने मुंबईतील १५ बिल्डरांवर व्हॅटचा भरणा न केल्याच्या पार्श्‍वभूमीवर धाडी घातल्या होत्या. यानंतर बिल्डरांनी आतापर्यंत किमान दीड हजार फ्लॅटधारकांना नोटिसा पाठविल्या असून, आगामी तीन महिन्यांत राज्यातील किमान साडेचार लाख फ्लॅटधारकांना नोटिसी प्राप्त होतील.
या विषयावर अभ्यास करणारे ‘सेंटर फॉर फेअस बिझनेस प्रॅक्टिस’चे सदस्य अतुल पुराणिक यांनी ‘लोकमत’ला दिलेल्या माहितीनुसार, मुळामध्ये व्हॅटची रक्कम ५ टक्के असली, तरी यासोबतच व्हॅटच्या रकमेवर १५ टक्के व्याज आणि दंडापोटी २५ टक्के व्याज अशी एकूण ४५ टक्के आकारणी होणार आहे.
मुळात केंद्र सरकारने सेवा करापोटी ३.०९ टक्क्यांची आकारणी सुरू केली आहे आणि त्यात आता राज्य सरकारतर्फे पूर्वलक्षीप्रभावाने होणारी व्हॅटची वसुली! याचा मोठा बोजा ग्राहकांवर पडणार आहे.
अनेक सामाजिक समस्याही उद्भवणार आहेत. ज्यांनी घर घेऊन विकले असेल, अर्थात ज्यांचा फ्लॅट सेकंड किंवा थर्ड सेलचा आहे, त्यांच्याकडून ही रक्कम कशी वसूल करणार? म्हणजेच मूळ मालकांकडून ही रक्कम वसूल करायची तर त्याचा शोध घ्यावा लागेल. ते कसे करणार, असा सवाल पुराणिक यांनी केला. १ सप्टेंबरनंतर मोठय़ा प्रमाणावर नोटिसी पाठविण्यात येतील, अशी माहितीही त्यांनी दिली.

घराची किंमत एकूण आकारणी
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याच आजच्या अंकात पुढील जाहिरातही आहे :

दक्षिणा...

लौकरात लौकर बिल्डर जे पैसे मागतो आहे ते द्या. कारण जर बिल्डींग मध्ये अजुन काम चालु असेल आणि तरीही तुम्ही रहात असाल, तर ते जास्त धोकादायक आहे ( कायदेशीर रित्या). पझेशन लेटर फार महत्वाचे आहे.

फक्त बिल्डर कडुन तो व्हॅट सरकारात जमा केल्याचे चलन मागा. एकत्रीत चलन असले तरी मागे ते लिस्ट जोडुन देवु शकतात. खात्री करुन घ्या की इंटरेस्ट पण त्याने जमा केलेला आहे. वर तुम्ही त्याने कुठल्या रेट ने व्हॅट मागीतला ते सांगीतले नाहीये. तो ५% असेल, तर मात्र फक्त १% जमा करा आणि त्या वरचा इंटरेस्ट. आजचा लोकसत्ता पहिलं पेज रेफेर करा.

तुम्ही जर का पझेशन लेटर शिवाय इमारती मध्ये रहात असाल, तर तो कधीही तुम्हाला अवैध रित्या घर कबजा केलं असे म्हणु शकतो. पझेशन लेटर दिल्यावर तुमचा प्रवेष व रहाणं वैध मानता येते. एक खात्री करा की पझेशन लेटर हे " फुल पझेशन" आहे. नाही तर त्याचा इरादा " फर्नीचर पझेशन" देण्याचा असु शकतो. हे खात्री केल्या शिवाय पुढे जाउ नका.

सगळ्या शक्यता नीट पडताळुन मगच त्याचाशी चर्चा करुन तोडगा काढा. तुमच्या इमारतीला जर भोगवटा प्रमाण्पत्र नसेल आणि तरीही तुम्ही रहात असाल, तर ग्राहक मंच ही तुमची तक्रार ऐकत नाही.

हे ही वाचा.

Pay 5% VAT for flats bought from 2006-10; Retrospective tax implication together with penalty to hit flat buyers.

Thousands of people who bought flats between 2006 and 2010 will have to pay value added tax (VAT) at the rate of 5% of the value with retrospective effect.
On August 6, the state’s sales tax department issued a circular to developers saying VAT would be levied on flats, shops and bungalows sold by them between June 20, 2006 and March 31, 2010 .
Several Mumbai-based developers said they would soon send VAT collection notices to such flat purchasers.
The new burden on a customer who bought a flat at Rs 50 lakh works out to a minimum of Rs 2.5 lakh.

The state government intends to collect around Rs 1,000 crore from VAT on sale of flats for this four-yearperiod.
The Bombay HC recently rejected real estate developers’ appeal against the tax. MCHI-CREDAI and CREDAI-Pune Metro, which represented the developers, have now moved the SC with a special leave petition.
MCHI-CREDAI said each flat buyer in Maharashtra will have to pay up to 5% additional taxes for flat purchased by them along with interest at 15% per annum and penal interest at 25% that the state government is levying. Flat buyers are already reeling under the pressure of 3.09% service tax which has been implemented by the central government. Atul Puranik of the Centre for Fair Business Practices, said: “The cost of living is going up every day. The 5% VAT plus penal interest will further cripple the common man. We appeal to the government to scrap VAT on sale of flats altogether and give much-needed relief to the customer.’’
The Maharashtra government had imposed 5% VAT on flat sales following the order of the Supreme Court in the case of K Raheja versus Karnataka government. Property experts said this led to an anomaly as the taxation system followed in Karnataka is totally different from the one prevailing in Maharashtra. “Unlike Maharashtra, Karnataka does not have the ‘Ownership of Flat Act’ and therefore developers in that state prepare two separate sets of documents—one for the share of land on which stamp duty is levied and another on construction on which no stamp duty is paid,’’ they said.
The Maharashtra government subsequently reduced VAT on sale of flats to 1% from April 1, 2010.

कोर्ट ऑर्डर......
जास्त साईझ ची असल्याने अ‍ॅटॅच होत नाही.
इच्छुकांनी मला वि.पु. करावी.
हे नोटीफिकेशन.......
Maharashtra VAT Trade Circular No. 14T dated 6 August 2012
06 Aug 2012
Grant of Registration and Administrative Relief to Developers.
Sub:
Grant of Registration and Administrative Relief to Developers.
Background
1. The Hon. Bombay High court has delivered judgement in case of Maharashtra Chamber of Housing Industry (MCHI) vs. State of Maharashtra in respect of the writ petition no. 2022 of 2007. The constitutional validity of the amendment to section 2(24) of the Maharashtra Value Added Tax Act, 2002 Notification dated 9-7-2010 notifying a composition scheme for Builders, Developers was upheld. The Promoters and Builders Association has filed special leave petition No. 17738 and 17709 of 2012 before the Hon' Supreme Court of India. Hon' Apex Court admitted the petition but no stay is granted to the judgement of Hon Bombay High Court.
As a result, the developers are liable to pay tax under Maharashtra Value Added Tax Act, 2002 with effect from 20th June, 2006.
2. Considering the above position, it is expected that large number of developers will come forward to obtain the registration under Maharashtra Value Added Tax Act, 2002. In order to facilitate obtaining registration, grant of administrative relief for unregistered period, and filing of return for period starting from 20/06/2006 for these dealers, following measures are being taken by the Sales Tax Department.
a) At every division, a dedicated officer of registration branch will be assigned with the job of granting registration to developers. Display board of such facility will be placed at the conspicuous location in office premises.
b) No pre-registration visit will be conducted to the place of business of developers.
c) At present, after uploading of registration application, the system generated appointment date is communicated to the dealer. However in case of developers, a dedicated registration officer will attend to such dealers on next day of uploading the registration application, irrespective of the appointment date given by system.
d) Registration number should be granted to such dealers on the same date on priority, subject to the developers submitting the necessary documents.
e) As per the earlier Circular instructions, if there is a delay in obtaining certificate of registration beyond a period 5 years, then this delay is treated as an attempt to evade the tax and such dealers are not considered for grant of administrative relief. However for developers, the delay beyond a period of 5 years in obtaining registration will not be treated as an attempt to evade tax and these dealers will be granted administrative relief if they apply for registration before 16/08/2012.
f) If the developer applies for registration on or before 16/08/2012 and applies for administrative relief on or before 31/08/2012 alongwith proof of filing of returns and payment of tax for unregistered period, then the compounding fee for all unregistered period shall be levied at Rs. 5000 only.
However, if any developer fails to apply for registration and administrative relief before above-mentioned date then the compounding fee will be levied as per office order No. IMC10.07/Adm Relief/URD/Adm-4/B-1020 Mumbai Dated 18 April, 2007, which will be as below:-
"For dealers who have not obtained Registration Certificate immediately after they became liable for registration but obtain a Registration Certificate under the MVAT Act after remaining unregistered for some time.
The compounding fee should not desirably less than,Rs. 5000 plus 0.5% of the gross sales tax liability, arising during unregistered period, for each month of delay in obtaining the Registration under the relevant Act."
g) Once the developer submits his application for administrative relief along with compounding fee and pays taxes with returns for unregistered period, the concerned Joint Commissioner shall pass the order granting administrative relief within two days. There will be no need to give hearing to the dealer.
h) Considering the expected workload, more Joint Commissioners are entrusted with the powers of grant of administrative relief in Mumbai and Pune.
i) The registration officer while granting the registration to these dealers should set the periodicity of their returns as quarterly.
j) Being a works contractor, the dealers should file their returns in form no. 233.
k) Needless to mention that the developers should upload all their returns along with tax, interest and late fee.
l) The developers who have still not obtained registration shall obtain registration on or before 16th August, 2012. In such cases penalty under sub-section (2A) of section 29 of MVAT Act will not be attracted.
m) Those developers who had obtained registration and paid taxes for period after 01-04-2010 should apply for administrative relief for previous period and file returns for previous periods on or before 31st August, 2012.
n) The department will initiate penal actions against developers who will not obtained registration and file the returns within above time.
o) If the Audit Report u/s 61 in Form No. 704 for all the periods up to 2011--12 are filed on or before 30th November, 2012, then the penalty u/s 61 (2) will not be levied.
3. To facilitate these dealers and to resolve their queries, dedicated help desks have been opened at following offices of the Sales Tax Department, viz, Mumbai Thane, Pune, Kolhapur, Nasik, Nagpur and Aurangabad. The name of the help desk officers and their telephone numbers are given below.
Location Name Contact Number e-Mail
1. Mumbai Shri S.K. Nikam 23760565 nikam.sk@mahavat.gov.in
2. Mumbai Shri D.S. Shinde 23760562 shinde.ds@mahavat.gov.in
3. Thane Shri Y.A. Lokare 25496231 lokare.ya@mahavat.gov.in
3. Pune Shri R.G. Bankhele 26609218
9822006188 bankhele.rg@gmail.com
4. Kolhapur Shrimati S.V. Miskin 2663932/42 miskin.sv@mahavat.gov.in
5. Nasik Shrimati S.D. Thorat 2335173 thorat.sd@mahavat.gov.in
6. Nagpur Shri S.V. Lahane 9823999375 lahane.sv@mahavat.gov.in
7. Aurangabad Shri R.V. Darke 9850298652 darake.rv@gmail.com
4. A Frequently Asked Questions [FAQs] regarding the tax liability and other issues raised by MCHI is annexed with this trade circular.
5. In case of difficulties, the dealers are requested to approach the concerned Joint Commissioner of Sales Tax.
6. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
Sanjay Bhatia,
Commissioner of Sales Tax
Maharashtra State, Mumbai
Frequently Asked Questions [FAQs] On
Taxation of Developers
1. Admitting while not accepting that the State of Maharashtra can levy tax on such a transaction, will our members get the credit of input tax paid while effecting purchases of materials like cement, iron 86 steel etc. required to be used in the Construction project. The members would pay the tax under the MVAT Act as the applicable rate of 4% or 12.5% depending on the material required to be used?
Ans: Yes, they will get input tax credit, if they paid the taxes u/r 58 or u/s 42 (3).
2. In our life of industry, the practice is that an Agreement to Sell is prepared much in advance at the time when a prospective buyer book the accommodation in a building under construction and the developer concerned undertake to give possession of the accommodation so booked after obtaining completion certificate with the promised Position, we would like to know as to at what point of time the VAT under the amended law would be payable?
Ans: Taxability arises on agreement. Tax is levied as and when the installments become due and payable or are received, whichever is earlier.
3. Whether the levy of VAT on agreement for under construction flats/ shops etc. is covered with in the amended definition of Works Contract? Is there any scope for escaping this levy?
Ans: Yes. It is covered. No Scope for escapement.
4. What is the rate of tax under VAT Act applicable for agreement to sell under construction flats?
Ans: Tax rates would be those which apply to the goods in which property is transferred.
5. What is the effective date from which the VAT will be applicable?
Ans: The date of amendment i.e. 20 June, 2006.
6. The agreement to sell the flat was executed before 20.06.2006 and the building was under construction and possession is given after 20.06.2006. Whether the VAT will apply in Such case because the agreements were executed prior to 20.06.2006? If yes how the sale value will be determined for calculation of VAT? Whether the amount received prior to 20.06.2006 will be exempt from VAT?
Ans: Yes. VAT will apply. It will be levied on value received or receivable after 20th June, 2006.
7. Many times mere advances are received and agreement is executed much later. What will be the point of liability whether at the time of receiving the advances or at the time of execution of the agreement or thereafter on possession?
Ans: Tax will be levied from the date of the agreement. The amount of advance, as and when it is adjusted towards the agreement amount, will be taxed.
8. The builders receive non-refundable deposits and other charges under the agreement such as electricity deposit, water charges, legal charges, development charges etc. Whether such receipts will also form part of sale price for VAT?
Ans: The amounts which are received as deposits will be a deduction to the extent such amounts are actually paid to other authorities.
9. In the under construction flats the amounts are received in installments. How the sale price will be determined? Whether the actual receipts will be taken as sales or the whole of the agreement value will be taken as sale at the time of execution of the agreement, even though the amount is yet to be received?
Ans: Received or receivable. Receivable means due and payable.
10. Can the VAT applicable in above cases be collected by raising a debit note or the same should be mentioned in the agreement itself? Whether VAT should be collected on each installment or at one go upon execution of the agreement?
Ans: Yes. It can be collected by raising a debit note. Specific mention in the agreement is a choice of the contracting parties. It should be collected as and when the instalment becomes due.
11. What will be the amount of set off available in such cases i.e. full set off of VAT paid on purchases or part of that?
Ans: Purchases made on or after 20th June, 2006, will be eligible for set off subject to rules.
12. Whether any interest or penalty will be attracted for non registration with sales tax authorities under VAT and no submission of VAT returns for the transactions executed for sale of flats/ shops under construction between intervening period i.e. 20.06.2006 to 07.02.2007?
Ans: Yes.
13. What will be VAT the implications where mere advances are received from buyers and agreement for sale is not executed with the buyer?
Ans: There is no tax liability.
14. If composition scheme is not opted then what is the rate of tax and how the sales price will be determined? What are the deductions permissible like labour charges, profit margin etc. In such cases how the set off will be worked out?
Ans: As per rule 58. Set off is related to purchases and not sales.
15. A Builder may construct more than one project, in such case, whether different calculation method for different project can be applied?
Ans: Yes, he may adopt different method for each project, but he is not allowed to change the method till the completion of that project.
16. What are the various options available to the developers for disclosing tax liability?
Ans: Developers can discharge their tax liability by any of the following option:-
From 20.06.2006 to 31.03.2010
1. Composition Scheme U/s 42 (3):-
Under this scheme developer has to pay 5% tax on the agreement value. Land deduction is not available. Input tax credit is available subject to the reduction of 4 per cent.
2. Actual Expense Method U/r 58:-
Under rule 58, the deduction of Labour 86 service charges is available on actual basis. Land deduction is also available. Set-off will be calculated subject to the condition u/r 53 and 54.
3. Standard Deduction Method U/r 58:-
Under rule 58, the deduction of land cost will be allowed. Thereafter 30% standard deduction from remaining amount will be available as per proviso to sub-rule 1. Set-off will be calculated subject to the condition u/r 53 and 54.
After 01.04.2010
The developers can opt for fourth option also, under this option u/s 42 (3A), developer has to pay 1% tax on agreement value. No land deduction and input tax credit is available.
Needless to mention that, the developers will be required to make the payment of interest according to the provisions of law.

http://www.expressindia.com/latest-news/notice-on-vat-payment/992420/

एक भाबडा प्रश्नः
राजकीय पक्ष यावर काही करत नाही आहेत का? का मध्यमवर्गीय म्हणजे नॉन वोटर्स..काहीतरी करुन ते पैसे जमा करतील.. आपल्याला काही उपयोग नाही त्यांचा.. असा ते विचार करतात?

आजच्या (दि.२६ ऑगस्ट) दैनिक पुढारीची हेडलाइन आहे "व्हॅट भरण्याची जबाबदारी बिल्डरांचीच"

सरकारच्या परिपत्रकानुसार २००६ ते २०१० या काळात नोंदणी झालेल्यांना व्हॅट भरावा लागणार आहे; परंतु हा कर घर मालक नव्हे तर बिल्डरांनी भरावयाचा आहे, असे विक्रिकर विभागाने स्पष्ट केले आहे.

अजुन कुठल्या पेपरमध्ये ही बातमी आहे कि नाही माहीत नाही.

http://epaper.pudhari.com/epapermain.aspx# या लिंकवर Page 2 पहा.

भरायची(जमा करायची) जबाबदारी बिल्डरांची असली तरी त्याचे अंतिम दायित्व घरमालकावरच येते.

हा नियम सेकंड सेलवाल्या फ्लॅट्स ना नाहीये ना? आम्ही २००६ मधे रिसेलचा फ्लॅट घेतला आहे.

महाराष्ट्र टाईम्स मधली बातमी :-
.
सरकारी आदेशानुसार २००६ ते २०११ या कालावधीत नोंदणी झालेल्या सदनिकाधारकांचा व्हॅट भरण्याची जबाबदारी बिल्डरांचीच आहे , असे विक्रीकर विभागाने स्पष्ट केले आहे. व्हॅट भरण्याची जबाबदारी सदनिकाधारकांची असल्याचे चित्र बिल्डरांकडून रंगवले जात असल्याने विक्रीकर विभागाच्या भूमिकेमुळे सदनिकाधारकांना दिलासा मिळाला आहे.
पाच टक्के व्हॅट भरावा लागेल , असे बिल्डरांची संघटना सांगत असली तरी प्रत्यक्षात दोन ते अडीच टक्के व्हॅट भरावा लागेल , असे विक्रीकर विभागाचे म्हणणे आहे. व्हॅट वसूल करण्याची भूमिका विक्रीकर विभागाने घेताच बिल्डरांच्या संघटनेने त्याला हायकोर्टात आव्हान दिले होते. मार्च महिन्यात कोर्टाने विक्रीकर विभागाच्या बाजूने निकाल दिल्याने रक्कम ३१ ऑगस्टपर्यंत वसूल करा , असे परिपत्रक विक्रीकर विभागाने काढले आहे. कर वसूल करण्यासाठी विभागाने बिल्डरांच्या संघटनांपुढे तीन पर्याय ठेवले होते. हे पर्याय संघटनांना मान्य न झाल्याने नोंदणी झालेल्या रकमेवर एक टक्का कर आकारण्याचा चौथा पर्याय सुचवला होता. विक्रीकर खात्याने बिल्डरांच्या कार्यालयांवर घातलेल्या धाडींनंतर बिल्डरांनी व्हॅटच्या पैशांसाठी फ्लॅटधारकांना नोटिसा पाठविल्या. व्हॅट चुकविणाऱ्या १५ बड्या बिल्डरांच्या कार्यालयांवर विक्रीकर विभागाने ३१ जुलै रोजी छापे टाकले होते. त्यानंतर बिल्डरांनी किमान दीड ते दोन हजार फ्लॅटधारकांना नोटिसा पाठविल्या असून येत्या तीन महिन्यात राज्यातील आणखी चार लाख फ्लॅटधारकांना नोटिसा पाठविणार असल्याची माहिती बिल्डर संघटनेतर्फे देण्यात आली.

तुमच्या घराचे पर्चेस अ‍ॅग्रीमेंट वाचलेत तर त्यात एक क्लॉज असते की जर सरकारने काही अतिरिक्ट टॅक्स लावला तर त्याची जबाबदारी तुमच्यावर असेल(ग्राहकावर). त्यामुळे बिल्डर हा टॅक्स वसुल करणारच.

VAT ३१ ऑगस्ट पर्यंत भरायचा आहे. उद्या सुप्रिम कोर्टाचा निर्णय येणार आहे. त्यामुळे एक दिवस थांबायला हरकत नाही. VAT भरण्याला आक्षेप नाही , पण MCHI कोर्टात गेल्याने बिल्डरने थांबा सांगितले होते. आता १८% दंड भरावा लागेल

पाच टक्के व्हॅट भरावा लागेल , असे बिल्डरांची संघटना सांगत असली तरी प्रत्यक्षात दोन ते अडीच टक्के व्हॅट भरावा लागेल << बरोबर उदयन मी हेच लिहिणार होतो. व्हॅट चा परतावा (रिटर्न्स) भरताना मिळणार्‍या वजावटींचा विचार करता बिल्डर वर प्रत्यक्षरित्या येणारा बोजा हा २ ते २.५ टक्क्यांपर्यंत येऊ शकतो, जर त्याने खरेदी केलेल्या मालावर विक्रीकर भरून खरेदी केला असेल आणि सर्व रेकॉर्ड मेंटेन केले असतील तर.

पण ग्राहकावर येणारा कर हा ५% च असेल.

सेकंड सेल वाल्या फ्लॅट विक्रीवर कर नाहीये

बिल्डर सुप्रीम कोर्टात हरले.. आणि आपणही..

दक्षिणा,

इतक्यात घाईने काही करु नकोस. टीव्ही वरच्या बातमीत असे सांगितले होते की बिल्डरला ५% पडले तरी ग्राहकाना १% च भरावे लागतील. चित्र स्पष्ट व्हायला वेळ लागेल. आणि हा वॅट निगोशिएट करता येणार आहे बिल्डर सोबत. मला काही कळले नवीन तर पोस्ट करेनच इथे.

कृपया इतर कोणाला नवीन माहिती मिळाल्यास या बाफ वर लिहावे.

सेकंड सेल वर पण व्हॅट भरावा लागेल का ????????????

सेकंड सेल साठी बिल्डरने पहिल्याला शोधणे , मग पहिल्याने भरल्यास त्याने द्सर्‍याकडुन वसुल करणे. डोकेदुखी होणार आहे. माहित नाही कसे हँडल करणार ते.

त्याला पहिल्याला शोधावे लागणार ना...........मग जाउ द्या........ माझ्या कडे नाही येणार ना

After the Bombay High Court dismissed the builder association’s appeal against Maharashtra’s government’s move to levy VAT on under-construction flats bought between 20 June 2006, and 31 March 2010, the Supreme Court today extended the deadline for registration of VAT till 15 October.

The state sales tax department in a recent circular had asked builders to pay 5 percent VAT plus penalty on purchase of properties between 20 June, 2006, and 31 March, 2010, by 31 August this year. CREDAI and other bodies had moved the Bombay High Court seeking relief in the matter, but their plea was dismissed.

Representational image. AFP

However, the Supreme Court today extended that deadline to 15 October and will continue hearing the matter on a later date.

The court also extended the deadline for filing returns and payment of VAT liability, without interest and penalty to the state’s sales department to 31 October.

MCHI-CREDAI and CREDAI-Pune Metro had earlier moved the Supreme Court with a special leave petition but developers continue to collecting the VAT dues from their buyers. While some of the developers did take the VAT payments at the time of executing the deal and deposited the amount in an escrow account, others entered conditional agreements and are now recovering the dues.

If the Supreme Court passes a decision in favour of the developers, then the sales department will return the amount collected from the former along with the interest.

New Delhi/Mumbai, Aug 28 (IANS) In a relief to developers and property buyers in Maharashtra on the vexed VAT issue, the Supreme Court Tuesday stayed a Bombay High Court judgment and gave them two more months to pay the tax arrears, an official said here.

An apex court bench comprising Justice R.M. Lodha, Justice A.R. Dave and Justice Ranjan Gogoi passed the interim order while hearing a special leave petition (SLP) filed by developers through the Maharashtra Chamber of Housing Industry.

The MCHI has challenged an earlier order of the high court dismissing its plea against the government's decision to collect five percent value added tax (VAT) on all property deals between 2006-10.

The sales tax department had sent out a circular last fortnight demanding the VAT arrears -- ranging between Rs.8-10 billion -- from the developers by Aug 31, sending shockwaves among buyers and sellers of properties across Maharashtra.

In its interim order, the Supreme Court extended till Oct 31 the deadline for the developers to pay the VAT arrears. They were given time till Oct 15 to register themselves with the sales tax department.

The Supreme Court also ruled that in case the petitioners succeeded in their SLP, then the amount deposited with the sales tax department would be refunded to them with interest, the rate of which would be decided by the court later.

The entire amount of VAT arrears collected would be kept in a separate account and if the VAT was paid before Oct 31, then penalties and interest would be waived, the judges ruled.

"Now, the state government will not take coercive steps to collect the VAT arrears, penalty or interest till Oct 31," a spokesperson for MCHI told IANS.

The MCHI was represented by senior lawyers A.M. Singhvi and Parimal Shroff in the matter in the Supreme Court.

Worried property buyers who had invested in flats, bungalows, shops or other properties between 2006-10 and who faced the prospect of shelling out huge amounts as VAT arrears, Monday formed an action committee to challenge the government on the issue.

After 2010, the government had slashed the VAT to one percent of the property value, which the buyers alleged amounted to a discrimination against those who bought homes and shops during the five percent VAT regime.

पुण्यातला तुमचा बिल्डर क्रेडाई सदस्य आहे का ते तुम्ही इथे बघू शकता:
http://www.credaipune.org/Members.aspx

महाराष्ट्र शासनाच्या व्हॅटच्या साईटवर बहुतांश प्रश्नांची उत्तरं आहेत:

http://mahavat.gov.in/Mahavat/MyFold/WHATS%20NEW/FAQ&NOTE%2828-08-12%29.pdf

उद्या आयबीएन लोकमतवर रात्री १० वाजता आजचा सवाल कार्यक्रमात व्हॅट विषयाच्या कायदेशीर आणि इतरही बाबींवर चर्चा होणार आहे.

Date: 25/08/2012
Dear Friends Greetings!
What prompted me to write to you all, is a lot of enquiry from friends and clients residing in vicinity, about the recent Trade Circular issued by Sales Tax Department, it’s effect on us and the strategy we all should have towards the same.
We have been seeing a lot of articles in the News dailies giving opinion about the recent trade circular by Sales Tax Department and also option which we, as buyer have and I am sure all of us being curious, must have read almost all of them. To put it in simple words the Trade Circular states as under:

a. Vat to be levied on the Agreements Registered after 20th Day of June 2006/payment made under an earlier dated agreement after 20th Day of June 2006.
b. Rate of levy of Vat between 20th Day of June 2006 and 31st Day of March 2010 to be @ 5%.
c. Rate of levy of Vat on the agreements registered on or after 1st Day of April 2010 to be @ 1%.

In many cases builder/promoters have issued notices whereby they are asking/demanding flat 5% and/or 1% as the case may be and on top of that they are also asking us to pay the interest so levied on or before 31st Day of August 2012.
There is an attempt to colour the present issue to be one between the government and us (the flat purchaser). However the present issue is between the Government and the Builder/promoter and it is the liability of the builder promoter to pay the VAT on or before 31st day of August 2012 and not that of us.
At the outset there can be two situations:
a. First being: A person who’s agreement despite of qualifying for the VAT under the above time line as envisaged by Trade Circular does not mention any terms covering the VAT/Tax issue and they have

also not given any indemnity and cheque. THOSE OF US CAN SIMPLY IGNORE THE ENTIRE ISSUE AT HAND, AS THERE IS NO ANY LIABILITY TO PAY. IT SHALL BE A PRESUMPTION THAT THE COST INCLUDES ALL THE TAXES.
b. Second being: Where our agreement envisages a future liability to pay tax and also we have given indemnity and cheques. It is those of us who are really affected by the current issue. For them also the current approach of the builder/promoter dose not seems to be justified.
It is not correct to issue notices at a flat rate of 5% in my humble opinion. The reasons being:
a. Under the said Trade Circular there are a lot of deductions which are available to the builder which he must make before paying VAT to the concerned department. However it seems from the current trend that the Builder/Developers are not ready to pass on the advantage to us and wants to reap the advantage for themselves.
b. The builder/Developer shall make the correct calculation with the help of Charted Accountants/qualified persons and try and take maximum advantage of the deductions available and shall pass it on to us. Builder/Developer must support their demand to us with duly certified calculations and payment which they have made to the department.
Lot of members have raised queries with regards to the Indemnity Bond and Blank Cheque given to the Builder. Addressing the point of Indemnity Bond and Cheque given by many of us, I have the following point of view:
a. Indemnity bond can be invoked by any person when a loss is caused. The loss will be caused only when the builder/promoter actually pays to the department and it is only after payment of the tax to the Sales Tax Department that Builder/Promoter can ask us to make good his loss in terms of payment so made to the Sales Tax Department.
In this case we will be at advantage, because having to pay tax from his own pocket the builder/developer will try and claim all the exemption possible and will minimize the tax amount.
[For Ex: Builder/Developer approximately claims the Cost of Construction to be around 1200/- to 1600/- depending upon the year of construction where he has sold these flats to us at the rate of Rs. 2500/- to Rs. 3200/- depending upon the year of sale. Presuming that builder developer has already paid Sales Tax/VAT on this Rs. 1600/- we will be require to compensate him only for remaining 1300/- or whatever is the difference and therefore as per a rough estimate every flat purchaser will save approximately Rs. 60000/-]
b. As to the Cheque also, there has to be a legal liability to pay and then only a Cheque Bounce case comes into play. Also, any Cheque bounce case has to be preceded with a notice. The legal liability arises only after the builder has actually paid the Tax to the Department. So even to file a Cheque bounce case against us, the builder will be required to pay first.
Also if a case is filled against us, and the builder supports it with legal documents, i.e. document detailing the calculation and the proof of payment to the government, then on the first date of hearing we can always offer to pay the entire amount as claimed and there will be no case.
It is also to note here that the legal cases take longer time to resolve and are always subjected to appeals and revision and therefore in my wisdom no any builder will like to take that route.
Having stated as above, I want to make it clear that I am not suggesting that we do not pay at all, all I am suggesting is as under:
First:
Second:
Let’s wait for the hearing before the Hon’ble Supreme Court of India on the Special Leave Petition filled which is scheduled for 28th Day of August 2012 and see if Hon’ble Supreme Court grants relief in terms of stay.
Wait for Builder/Developer to serve us with demand note and once received, we shall ask him for the calculation for the each of the flats and also proof of payment to the
government. Needless to mention the dead line of 31st August 2012 is nothing to fear about.
Third: Once we have the proof of payment as well as the individual calculation we shall verify the same and then pay.
In my opinion, this will save every flat owner roughly 40% of the demand, if made at the rate of 5% flat on the agreement cost (Support @5% tax liability is 2,50,000/- for a flat costing 50L, then by following the above we will be able to save 1,00,000/- and will have to pay only 1,50,000/-.
Needless to mention here is the fact that whatever stated herein above is my personal opinion on the subject matter and you should not draw any legal inferences out of the same.
Hope this will help all of us. In case of any further query please feel free to write to me on legal@triyama.com.
Thanking you, For Triyama Legal
[-Sign-]
Adv. L. K. Jhunjhunwala

सजग प्रतिष्ठान्च्या विवेक वेलणकरांनी सांगितले आहे की कंप्लीशन, कन्व्हेन्स डीड, व इतर सर्व सुविधा ह्या बिल्डरने पूर्ण केल्या असतीलच तर पैसे द्या. कालचा म.टा. वाचावा.