The Commissioner of Sales Tax, Maharashtra vide Trade circular no.9T of 2014 dated 25 March 2014 has specified that every dealer is required to submit the sales and purchase information in Annexure J1 and J2 alongwith the periodic returns starting from 1 April, 2014onwards.
Further, the dealers who are required to file Form 704, should continue to upload annual Annexures J1 and J2 for entire year as a part of the audit report.
The copy of the Trade circular is attached herewith for your ready reference.
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