Notification No. : VAT 1511/CR 138/Taxation-1 Dated 5.12.2011
MAHARASHTRA VALUE ADDED TAX Act, 2002.
No.VAT 1511/CR138/Taxation.-1.”Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publicatioy thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) ;
Now, therefore, in exercise of the powers conferred ley sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, . and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :‘
1. (1) These rules may be called the Maharashtra Value Added Tax (Sixth Amendment) Rules, 2011.
(2) They shall come into force with effect from the 1st April 2012.
2. In rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as the principal Rules ), in sub-rule (4),‘
(1) in clause (a), in sub-clause (ii),”
(i) for the words an annual return within twenty-one days from the end of the year the words six monthly return within thirty days from the end of the period of six months shall be substituted ;
(ii) after the proviso, the following proviso shall be added, namely :‘
Provided further that, the dealer covered under this clause shall furnish the details of sales and purchases for the entire year in Annexure-J1, J2 and other details in Annexure-C and D as notified by Commissioner of Sales Tax, under rule 17.A alongwith second six monthly return within ninety days from the end of the financial year to which such return relates ;
(2) to clause (d), the following provisos shall be added, namely:-
Provided that, the dealer covered under clause (b), (c) or, as the case may be, (d) and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases. for entire year in Annexure-J1, J2 and other details in Annexure-G, H and I as, notified by Commissioner of Sales Tax, under rule 17A™ alongwith the last monthly, quarterly or, as the case may be, six monthly return of the financial year within ninety days from the end of that financial year to which such return relates :
Provided further that, the provisions of the preceding proviso shall not be applicable to the dealer who has opted wholly for the Composition Scheme provided under sub-sections (1), (2) and (3A) of section 42 of the Act..
3. In rule 18 of the principal Rules,‘
(1) to sub-rule(1), the following proviso shall be added, namely :‘
Provided that, the dealer covered under this clause and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure-J1 and J2 and other details in Annexure-G, H and I as notified by Commissioner of Sales Tax, under rule 17A alongwith the last quarterly return of the financial year within ninety days from the end of that financial year to which such return relates. ;
(2) to sub-rule (2), the following proviso shall be added, namely :‘
Provided that, the dealer covered under this clause and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure J1 and J2 and other details in Annexure-G, H and I as notified by Commissioner of Sales Tax, under rule 17A alongwith the last monthly, quarterly or, as the case may be, six monthly return of the financial year within ninety days from the end of thai, financial year to which such return relates..
4. In rule 41 of the principal Rules, to sub-rule (1), the following proviso shall be added, namely:‘
Provided that, the dealer required to file the return as per second proviso to sub-clause (ii) of clause (a) or first proviso to clause (d) of sub-rule (4) of rule 17 or proviso to sub-rule (1) or sub-rule (2) of rule 18, shall pay into Government treasury, the amount of tax due from him and interest if any, for the period covered by such return, within twenty-one days in case of monthly or quarterly returns, and within thirty days in case of the six monthly returns from the end of the period to which such return relates..
By order and in the name of the Governor of Maharashtra,
O. C. BHANGADIYA
Deputy Secretary to Government,
