Amendment in under Maharashtra Value… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2005
Jurisdiction	State of Maharashtra
Ministry	Govt of Maharashtra
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

FINANCE DEPARTMENT, Mantralaya, Mumbai 400 032, dated 8th September 2006 NOTIFICATION Maharashtra Value Added Tax Act, 2002 No. STR.1506/CR-38/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 publication 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 by 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, pleased to make the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. These rules may be called the Maharashtra Value Added Tax (Fourth Amendment) Rules, 2006.

2. In rule 8 of the Maharashtra Value Added Tax Rules, 2005 ( hereinafter in these rules referred to as “the principal rules” ),

(1) in sub-rule (1), -

(a) clause (c) shall be deleted;

(b) for clause (d), the following clause shall be substituted, namely:- “(d) in the case of a dealer to whom sub-section (8) of section 3 applies, within sixty days of the date of succession to the business as provided in sub-section (1) of section 44 and within thirty days of the date of succession to the business as provided in sub-section

(4) of section 44”;

(2) in sub-rule (3),-

(a) the portion beginning with the words "except any" and ending with the figures "1998"shall be deleted;

(b) the first and second provisos shall be deleted;

(3) in sub-rule (7), for the words, brackets and figure “sub-rule(3)” the words, brackets and figure “sub-rule (4)” shall be substituted;

(4) in sub-rule (11), clause (a) shall be deleted;

(5) after sub-rule (11), the following shall be added, namely:- “(12) A dealer or a person applying for registration, whether voluntarily or otherwise, shall submit his Permanent Account Number to the registering authority at the time of making the application alongwith proof of the same:

Provided that nothing in this sub-rule shall apply to the persons, bodies and entities specified in paragraphs (i), (ii), (iii), (iv) and (v) of the Explanation to clause (8) of section 2.”

3. In rule 9 of the principal rules, in sub-rule (2), --

(a) clause (c) shall be deleted;

(b) for clause (d), the following clause shall be substituted, namely:- "(d) if it is made on account of incurring liability under sub-section (8) of section 3, it shall take effect from the date of succession if it is made.-

(i) within sixty days in case of succession of business as provided in sub-section (1) of section 44; and

(ii) within thirty days in case of succession of business as provided in sub-section (4) of section 44" ;

4. Rule 10 of the principal rules shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) so re-numbered, the following shall be added, namely:- “(2) The registering authority shall on and after a date to be notified by the Commissioner for this purpose, issue to every registered dealer one hologram for each place of his business identifying the dealer as a registered dealer. The registered dealer shall securely affix and display the hologram at a prominent place near the entrance of his each place of business.

(3) The provisions of rule 12 of sub-rule (4) of rule 73 shall apply to the copies of the hologram as they apply to copies of certificates of registration”.

5. In rule 11 of the principal rules,--

(1) in sub-rule (1), the words “or change of place of business to a different local area” shall be deleted;

(2) in sub-rule (3), in clause (a), the words “or the place of business has been changed to a different local area” shall be deleted;

(3) in sub-rule (4), the words ‘or changed to a different local area” shall be deleted.

6. In rule 17 of the principal rules.--

(1) in sub-rule (2), after clause (b) the following clauses shall be added, namely:- “(c) Where the dealer has obtained permission to file a separate return under rule 19 in respect of any place of business, other than the principal place of business, or, as the case may be, any constituent of his business, he shall file a separate return in respect of such place of business or such constituent of his business with the Government Treasury or, as the case may be, to the registering authority, appropriate to the said place of business or, as the case may be, the place where he is engaged in the said constituent business.

(d) where any amount of tax including interest or penalty is due as per a fresh or revised return, then the dealer shall first pay such amount in the Government Treasury. He shall attach a self attested copy of the chalan in respect the said payment with the fresh return or revised return which he shall file with the appropriate registering authority as per the provisions of clause (b) or, as the case may be clause (c).”

(2) for sub-rule (4), the following sub-rule shall be substituted, namely:- “(4) Subject to the other provisions of this rule and of rule 18.—

(a) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;

(b) every registered dealer to whom clause (a) does not apply and,-

(i) whose tax liability during the previous year was Rs. 36000 or less or, as the case may be, who had no entitlement for refund, or

(ii) whose entitlement for refund during the previous year was Rs.36000 or less, shall file a six-monthly return within twenty-one days from the end of the period of six months to which the return relates.

(i) whose tax liability during the previous year had exceeded Rs.

1 lakh or

(ii) whose entitlement for refund during the previous year had exceeded Rs.1 lakh, shall file a monthly return within twenty-one days from the end of the month to which the return relates.

(d) any other registered dealer shall file a quarterly return within twenty one days from the end of the quarter to which the return relates.

Explanation I.- For the purposes of this rule, the expression “tax liability” in relation to a registered dealer means the total of all taxes payable by him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002 , after adjustment of the amount of set-off or refund claimed by him, if any, under the respective Act.

Explanation II.- For the purposes of this rule the expression “entitlement for refund” in relation to a registered dealer means the net refund payable to him in respect of all his places of business or, as the case may be, all the constituents of his business in the State under the Central Sales Tax Act, 1956 and Maharashtra Value Added Tax Act, 2002, after adjustment of the amount of set-off claimed by him against taxes payable under the said Acts.

Explanation III.- For the purposes of this rule, the first six monthly return shall be for the period starting on the 1st April and ending on the 30th September. The second six monthly return shall be for the period starting on the 1st October and ending on the 31st March.

Explanation IV.- Where a dealer is required under rule 18 to file quarterly returns in respect of his place of business for which he has obtained a Certificate of Entitlement and has also obtained a permission to file separate returns in respect of any other place of business or any other constituent of his business, then notwithstanding anything contained in this sub-rule, he shall file quarterly separate returns where he is required to file separate returns.''

7. In rule 18 of the principal rules, in sub-rule (2),--

(a) the words “or the place of business is changed to a different local area” shall be deleted;

(b) for the words “transfer or change of place” the words “or transfer” shall be substituted.

8. For rule 19 of the principal rules, the following rule shall be substituted, namely:- “19. Separate Return.— A dealer, may, at his option, make an application in Form 211 to obtain permission to submit separate returns in respect of the different constituents of his business or, as the case may be, different places of his business, to the Joint Commissioner of Sales Tax (Head Quarters) II, Maharashtra State, Mumbai".

9. In rule 20 of the principal rules, in sub-rule (2), for the words “turnover of sales and purchases, claim of set-off, amount of set-off carried forward and amount of set-off”, the words “gross receipts, turnover of sales and turnover of purchases, claim of setoff, amount of excess credit carried forward and amount of excess credit” shall be substituted.

10. Rule 24 of the principal rules shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) so re-numbered, the following shall be added, namely:- “(2) The application for cancellation of the assessment under sub-section (11) of section 23 shall be in Form 316.”

11. For rule 39 of the principal rules, the following rule shall be substituted, namely:- “39. Notices for the purposes of sub-section (10) of section 29. -- (1) Notice for the purpose of sub-section (10) of section 29 shall be in Form 412.

(2) Where an order of forfeiture is made, the Commissioner shall as soon as may be practicable, publish a notice in Form 420 in the Official Gazette for the information of the persons concerned.”

12. in rule 40 of the principal rules, --

(1) in sub-rule (1),

(a) for clause (a), the following clause shall be substituted, namely:- “(a) Every employer who is required to deduct tax under clause (b) of subsection (1) of section 31 shall within 21 days from the expiry of the month during which tax is so required to be deducted, remit the full amount of such tax due and deductible in return-cum-chalan in form 405 into the Government Treasury irrespective of the actual amount of tax deducted by him, from such dealer”;

(b) clause (c) shall be deleted;

(2) for sub-rule (2), the following shall be substituted, namely:- “(2)(a) The application for the purpose of sub-clause (ii) of clause (b) of subsection (1) of section 31 shall be made in Form 410 to the registering authority having jurisdiction over the dealer.

(b) The application shall be accompanied by copies of the contract and other documents on the basis of which the claim is made.

(c) If the particulars and documents furnished by the dealer are correct and complete in all respects and after making such enquiry as may be deemed necessary, the Commissioner is satisfied that the contract under reference is not a works contract which involves transfer of property in goods (whether as goods or in some other form), he may, after giving the applicant a reasonable opportunity of being heard, grant such certificate. A copy of such certificate shall be sent to the employer for whom the work is executed”;

(3) sub-rule (3) shall be deleted.

13. In rule 41 of the principal rules, in sub-rule (1), after the words “for any other period”, the words “or, as the case may be, a fresh or revised return in respect of any of the said periods” shall be inserted.

14. In rule 45 of the principal rules, --

(1) in sub-rule (1), for the words “or revised return” the words “or fresh or revised return” shall be substituted;

(2) for sub-rule (2), the following shall be substituted, namely:- “(2) Notwithstanding anything contained in sub-rule (1), every payment of tax or interest or penalty or all of them not referred to in sub-rule (1) and every payment of amount forfeited, composition money, fees and fines imposed or as may be, every payment of tax interest or penalty due as per the fresh return or revised return shall be accompanied by a chalan in Form

210. Every payment of amount of tax deducted at source under sub-rule (1) of rule 40 shall be in return-cum-chalan in Form 405.”

(3) in sub-rule (6), for the words “The instalments shall be granted for an amount inclusive of the interest chargeable, on the amount of tax under instalment”, the words “The instalment shall be for the cumulative amount of tax, interest and penalty as also interest to be paid on the amount of the said tax. The instalment order shall specify the amount of tax, interest or penalty which is to be paid and the date of payment and shall also specify the interest to be paid on the said amount of tax on the said date of payment.” shall be substituted;

15. for rule 47 of the principal rules, the following rule shall be substituted, namely:- “47. Form of intimation and application for the purposes of sub-section (6) of section 32.— The intimation for the purpose of sub-section (6) of section 32 shall be sent in Form 418 and the application for refund for the purposes of the said sub-section shall be made in Form 413.”

16. in rule 51 of the principal rules,--

(1) in sub-rule (1), for the words “While assessing the amount of tax”, the following shall be substituted and shall be deemed to have been substituted with effect from 1st April 2005, namely:- “Notwithstanding anything contained in rules 53 and 54, while assessing the amount of tax”;

(2) in sub-rule (2), --

(a) in clause (b), after the words "goods so resold" the following shall be added, namely:- “or, as the case may be, the goods are subjected to a process enumerated in rule 3 of the Bombay Sales Tax Rules, 1959, as the rule stood immediately before the appointed day and the processed goods are sold on or before the 31st December 2005 or are used in the packing of goods so sold”;

(b) after clause (c), the following Explanation shall be added and shall be deemed to have been added with effect from 1st April 2005, namely:- “Explanation.- For the purposes of clause (b) and (c) the word “ goods resold ” will also include goods despatched outside the State, to any place within India, not by reason of sale, to the dealer’s own place of business or of his agent and where the claimant dealer is a commission agent, to the place of his principal or are used in the packing of goods so dispatched. ”

17. In rule 52 of the principal rules, in sub-rule (1) in clause (a),--

(a) for the words "sales tax" the word "tax" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005;

(b) for the words "goods, the purchases of which are debited to the profit and loss account, trading goods, raw materials, parts, components, spares, packing materials and fuel" the words "goods the purchases of which are debited to the profit and loss account or, as the case may be, the trading account" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2005.

18. In rule 53 of the principal rules, --

(1) in sub-rule (2), in clause (a), the following Explanation shall be added and shall be deemed to have been added with effect from the 1st April 2005, namely:- " Explanation .- For the purpose of this clause " manufactured tax free goods" will not include sugar or fabrics to which entry 45 of Schedule A applies and the said goods are sold in the course of export out of the territory of India and the export is covered by section 5 of the Central Sales Tax Act, 1956,"

(2) In sub-rule (3), the following shall be added and shall be deemed to have been added with effect from 1st April 2005, namely:- "Explanation.-(a) If the taxable goods despatched outside the State are the goods covered by any entry in Schedule B, then an amount equal to one per cent. of the purchase price of the corresponding taxable goods, in so far as the corresponding taxable goods are covered by any entry in schedule B, shall be deducted from the amount of set-off otherwise available in respect of the said purchases;

(b) If the goods purchased are covered by the entry 29 of Schedule C and the said goods are dispatched outside the State in the same form in which they were purchased or, as the case may be, without doing anything to them which amounts or results in a manufacture, then the purchase price for the purposes of this sub-rule shall mean the actual purchase price as it appears in the books of account and not the maximum retail price printed on the package containing the said goods.

provided that the deduction provided in this sub-rule shall not apply if the goods dispatched are brought back to the State within six months of the date of dispatch whether after processing or otherwise ” ;

(3) in sub-rule (4), for the portion beginning with the words “the corresponding amount” and ending with the words and figures “the fraction 16/25”, the following shall be substituted, namely:- “the corresponding amount of set-off other than the set-off pertaining to purchases of capital assets and set-off pertaining to goods in which property is not transferred shall be reduced and the set-off shall be allowed and calculated, --

(a) by multiplying the said amount of set-off by the fraction 16/25 where the dealer has opted to pay tax @ 8% on the total contract value, and

(b) in respect of periods starting on or after 21st June 2006 by reducing from the amount of set-off a sum equal to 4% of the purchase price on which such set-off is calculated where the dealer has opted to pay tax @ 5% on the total contract value in the case of construction contracts.”;

(4) for sub-rule (6), the following sub-rule shall be substituted, namely:- "(6) If out of the gross receipts of a dealer in any year, receipts on account of sale are less than fifty per cent. of the total receipts, then the dealer shall be entitled to claim set-off only on those purchases effected in that year where the corresponding goods are sold within six months of the date of purchase or are consigned within the said period, not by way of sale to another State, to oneself or one's agent or purchases of packing materials used for packing of such goods sold or consigned and in the case of Hotels, clubs purchases of capital assets and consumables pertaining to the Kitchens and services of food and drinks (whether alcoholic or not ).

Explanation.- For the purposes of this sub-rule, "receipts" means the receipts pertaining to all activities including business activities carried out in the State but does not include the amount representing the value of the goods consigned not by way of sale to another State to oneself or one's agent.

(5) in sub-rule (7), the following Explanation shall be added, namely:-- “Explanation.- For the purposes of this sub-rule the expression “the actual sale price” shall mean sale price exclusive of the element of tax where tax is charged separately and where tax is not charged separately, the price arrived at by applying sub-rule (1) of rule 57”;

(6) after sub-rule (7), the following sub-rule shall be inserted, namely:- “(7A) If the claimant dealer has purchased office equipment, furniture or fixtures and has treated them as capital assets and he is not engaged in the business of transferring the right to use these goods (whether or not for a specified period) for any purpose, then the corresponding amount of set-off to which he is otherwise entitled shall be reduced by an amount equal to 4% of the purchase price on which such set-off is calculated and the balance shall be allowed.”

19. in rule 54 of the principal rules, --

(1) in clause (a), for the brackets and words "(not being goods vehicles)" the brackets and the words "(being passenger vehicles)" shall be substituted;

(2) for clauses (f) (g) (h) and (i), the following clauses shall be substituted, namely:- "(f) any purchase of goods of incorporeal or intangible nature other than,

(i) import licence, export permit or licence or quota, credit of duty entitlement pass book, SIM cards;

(ii) software in the hands of a dealer who is trading in software;

(iii) Copyright which is resold within twelve months of the date of purchase.

(g) purchases effected by the employer by way of works contract when the contract results in immovable property other than plant and machinery;

(h) purchases of any goods by a dealer, the property in which is not transferred [whether as goods or in some other form] to any other person, which are used in the erection of immovable property other than plant and machinery ;

(i) purchases of Indian Made Foreign Liquor or of country Liquor if the dealer has opted for composition under sub-section (2) of section 42,

(3) after clause (i) the following clauses shall be added, namely:-- "(j) purchases made of mandap, tarpaulin, pandal, shamiana, decoration of such mandap, pandal or shamiana, and furniture, fixtures, lights and light fittings, floor coverings, utensils and other articles ordinarily used alongwith a mandap, pandal or shamiana if the purchasing dealer has opted for composition of tax under sub-section (4) of section 42.

(k) purchases made on or after 1st April 2005 by a hotelier, which are treated by him as capital assets and which do not pertain to the supply by way of or as part of service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink [whether or not intoxicating ] where such supply or service is made or given for cash, deferred payment or other valuable consideration".

20. In rule 55 of the principal rules, --

(1) in sub-rule (1),-

(a) for clause (a), the following clause shall be substituted, namely:-- " (a) unless the goods are purchased or entry is effected after the 1st April of the year in which the dealer has obtained registration, and the goods are treated as capital assets by the dealer or, as the case may be, have not been used, consumed, sold or disposed off before the date of registration or as the case may be, the dealer was a registred dealer uner the Act at the time of such purchase or entry";

(b) in clause (b), in sub-clause (i), in paragraph (E), for the words “the amount of sales tax”, the words “the amount of tax” shall be substituted.

(2) for sub-rule (3), the following sub-rule shall be substituted, namely:- “(3)(a) Where a dealer has filed a return in respect of any period contained in a year, then he may, subject to the other provisions of these rules, adjust the aggregate of

(i) any payment made in respect of the said period before filing of the said return,

(ii) the total value of the tax deduction certificates received by him in that period, and

(iii) the amount adjustable by way of refund adjustment order issued in respect of that period.

(A) against the tax payable according to the said return, or (B) against the tax payable according to the return for the said period filed by him under the Central Sales Tax Act, 1956, or (C) against the tax payable according to the return which may be due or may become due under the Maharashtra Tax on Entry of Goods into Local Areas Act, 2003.

(b) If after making adjustment, if any, as provided in clause (a), there be any excess, then the dealer may claim refund of the excess or part of excess in accordance with the rules, or carry forward the same for adjustment towards the tax payable as per the returns to be filed for any subsequent period contained in the said year under the Maharashtra Value Added Tax Act, 2002, the Central Sales Tax Act, 1956 or the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2003.

(3) after sub-rule (6), the following sub-rule shall be added and shall be deemed to have been added with effect from 1st April 2005, namely:- "(7) Where a registered dealer liable to pay tax under this Act,

(i) dies and the business in which the dealer was engaged is continued after his death, by any person or persons,

(ii) transfers or otherwise disposes of his business in whole or in part or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof, by any other person, then the person succeeding shall be entitled to take credit of any set-off that is carried forward, if any, at the time of the said death, transfer, disposal or change”.

21. in rule 57 of the principal rules, --

(1) in sub-rule (1), for the existing formula, the following shall be substituted with effect from 1st April 2005, namely:- "Amount of deduction = SP x R / 100+R Where R = the rate of tax applicable to the sale of goods and SP = the sale price of the goods";

(2) in sub-rule (2),-

(a) after the words "any resale of goods made", the words "on or" shall be inserted;

(b) in clause (b),

(i) after the words "claimant dealer", the words "on or" shall be inserted;

(ii) the following proviso shall be inserted, namely:- "Provided that no deduction as aforesaid shall be granted, if the purchases are not supported by a tax invoice or bill as provided in sub-rule (2A) of rule 77".

22. In rule 58 of the principal rules, in sub-rule (1),--

(1) in clause (a) the words "where the labour and service done in relation to the goods is subsequent to the said transfer of property" shall be deleted,

(2) in the TABLE for entry 14, the following entries shall be substituted, and shall be deemed to have been substituted with effect from 1st April 2006, namely:- “14 Annual Maintenance contracts Forty per cent 15 Any other works contract Twenty five per cent”;

(3) for the words “The percentage is to be applied after first deducting from the total contract price, the amounts paid by way of price for the entire sub-contract to sub-contractors, if any” the following shall be substituted and shall be deemed to have been substituted , with effect from 1st April 2005, namely:- “*Note : The percentage is to be applied after first deducting from the total contract price, the quantum of price on which tax is paid by the sub-contractor, if any, and the quantum of tax separately charged by the contractor if the contract provides for separate charging of tax.”

23. For rule 60 of the principal rules, the following rule shall be substituted, namely:- “60 Grant of Refund.- (1) Application for refund under section 51 shall be made in Form 501.

(2) When the Commissioner is satisfied that a refund is due, he shall pass an order in Form 502, showing the amount of refund due and shall communicate the same to the dealer.

(3) When an order for refund has been made under any rule, the Commissioner shall, if the applicant desires payment in cash, issue to him a refund payment order either in Form 503 or, in form, 504. If the dealer desires adjustment of refund, against tax payable in respect of any subsequent period contained in the year to which the refund relates under this Act, the Central Sales Tax Act, 1956, or the Maharashtra Tax on Entry of Goods into Local Areas Act, 2003, the Commissioner shall issue a Refund Adjustment Order in Form 506”.

24. For rule 61 of the principal rules, the following rule shall be substituted, namely:- “61 Bank Guarantee.- The Bank Guarantee shall be obtained from any branch of a bank notified as a Government Treasury. The maximum period for a Bank Guarantee shall be of 36 months. It shall be furnished to respective Joint Commissioner in charge of grant of refunds. The Bank Guarantee shall be for such amounts and such periods as the Commissioner may by public notice notify from time to time”.

25. In rule 73 of the principal rules, in sub-rule (2) , in the TABLE \,--

(1) in entry (3), in clause (B), in column (3), for the letters and words "Rs. One hundred”, the letters and words “Rs. Five hundred” shall be substituted;

(2) for entry 23, the following entry shall be substituted, namely:- “23. Application for furnishing separate returns under section 20(3) Nil"

26. In rule 74 of the principal rules, in sub-rule (1), in clause (a), for the word "or", the words and figures "under rule 50 of the Income Tax Rules, 1962, or" shall be substituted.

27. In rule 77 of the principal rules, after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A) Where the tax invoice or as the case may be, bill or cash memorandum is issued in respect of resale of goods which are manufactured by a dealer, whose sales are exempted from payment of tax under entry (1) or entry (2) of the Schedule appended to the Government Order, Finance Department, No. VAT-1505/CR-122/Taxation - 1, dated 1st April 2005, the said tax invoice or as the case may be, bill or cash memorandum shall, in addition to the certificate referred to in sub-rule (1) or, as the case may be, sub-rule (3), contain a declaration as follows, namely:- "I/We hereby declare that the first sale of the goods sold under this tax invoice / bill/ cash memorandum is exempted from whole of tax in the hands of the manufacturer under entry (1) or entry (2) of the Schedule appended to the Government Order, Finance Department No. VAT-1505/CR-122/Taxation - 1, dated 1st April 2005" .

28. In rule 78 of the principal rules, in sub-rule (2), --

(1) for clause (b), the following clause shall be substituted and shall be deemed to have been substituted with effect from 1st April 2005, namely:- "(b) a sum equal to the amount of Central Sales Tax that would have been payable to the Government by the said dealer on his turnover of inter-State sales of goods manufactured by the said dealer in the eligible unit and specified in the Eligibility Certificate, if the said dealer was not holding the said Certificate of Entitlement";

(2) after Explanation IV, the following Explanation shall be added and shall be deemed to have been added with effect from 1st April 2005, namely:- "Explanation V.-- For the purposes of calculation of Cumulative Quantum of Benefits under the 1988 Package Scheme of Incentives and the 1993 Package Scheme of Incentives, the expression "goods manufactured", shall be deemed to include Credit of Duty Entitlement Pass Book which is earned by the said dealer by exporting out of the territory of India, the goods manufactured in the eligible unit".

29. In rule 79 of the principal rules, " (1) in sub-rule (1), after the words, “Package Scheme of Incentive”, the words and figures “except the New Package Scheme of Incentives for Tourism Projects – 1999” shall be inserted and shall be deemed to have been inserted with effect from 1st April 2005;

(2) for sub-rule (2), the following shall be substituted and shall be deemed to have been substituted with effect from 1st April 2005, namely :- “(2) If the unit is holding an Entitlement Certificate for exemption from payment of tax under the 1979, 1983, 1988 or 1993 Package Scheme of Incentive or, as the case may be under the Power Generation Promotion Policy 1998, then, it shall also be entitled to claim refund of tax equal in amount to four percent of purchase price,--

(i) of any taxable goods purchased by it and used as fuel.

(ii) of any taxable goods [other than those used by it as fuel] used in the manufacture of tax free goods , and

(iii) of any taxable goods other than the purchases to which clause (i) or (ii) applies and used in the manufacture of taxable goods when such manufactured goods are dispatched by the said unit outside the State, not by way of sale to its own place of business or to its agent.

Provided that, if the goods purchased are covered by any entry in schedule B, then the refund of tax shall be calculated at the rate of one percent of the purchase price of goods ”.

[3] sub-rule (3) shall be deleted ;

(4) in sub-rule (4), after the words, "Entitlement Certificate", the words and figures "except the unit holding Entitlement Certificate under the New Package Scheme of Incentives for Tourism Projects - 1999" shall be inserted and shall be deemed to have been inserted with effect from 1St April 2005;

30. In rule 80 of the principal rules, -

(1) in clause (a), for the words "and packing materials which are used in the packing of manufactured products ", the words "of any goods including newspapers and packing materials used in the packing of the said goods" shall be substituted and shall be deemed to have been substituted with effect from 1st April 2005.

(2) after clause (b), the following shall be added and shall be deemed to have been added, with effect from 1st April 2005, namely:- "(c) the expression "manufacture" or its cognate expression when used in respect of units certified by SICOM, or the Directorate of Industries, or as the case may be, the District Industries Centre shall include the following processes:-

(i) Ginning of seed cotton in order to separate seed and cotton lint;

(ii) conversion of ginned cotton to baled cotton;

(iii) preparing butter from cream ;

(iv) preparing ghee from butter.”

31.In rule 81 of the principal rules, -

(1) in sub-rule (2),-- for clauses (f) and (g) , the following clauses shall be substituted, namely:- "(f) The Eligible Industrial Unit shall file returns covering all the sales and purchases relating to the said unit for the period and by the dates prescribed with each of the registering authorities having jurisdiction over each of the respective place of business of the dealer in respect of which he holds a Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998.

(g) The Eligible Industrial Unit shall file a return covering the sales and purchases pertaining to the deferment of tax by the said unit and shall file a separate return for other transactions of sale and purchase not pertaining to deferment of tax";

(2) after sub-rule (2), the following sub-rule shall be added, namely:- "(3) The provisions contained in clauses (f) and (g) of sub-rule (2) shall mutatis mutandis apply to a unit entitled to avail sales tax incentives by way of exemption from payment of tax."

32. in rule 84 of the principal rules, for the existing Table, the following Table shall be substituted and shall be deemed to have been substituted with effect from 1St April 2005, namely:- T A B L E Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage

(1) (2) (3) (1) (2) (3) 1 1 99.1121 41 41 69.3741 2 2 98.2321 42 42 68.7582 3 3 97.3599 43 43 68.1477 4 4 96.4955 44 44 67.5426 5 5 95.6387 45 45 66.9429 6 6 94.7896 46 46 66.3485 7 7 93.9480 47 47 65.7594 8 8 93.1138 48 48 65.1756 9 9 92.2871 49 49 64.5969 10 10 91.4677 50 50 64.0234 11 11 90.6556 51 51 63.4549 12 12 89.8506 52 52 62.8915 13 13 89.0529 53 53 62.3331 14 14 88.2622 54 54 61.7797 15 15 87.4785 55 55 61.2311 16 16 86.7018 56 56 60.6875 17 17 85.9320 57 57 60.1486 18 18 85.1691 58 58 59.6146 19 19 84.4129 59 59 59.0853 20 20 83.6634 60 60 58.5607 21 21 82.9205 61 61 58.0407 22 22 82.1843 62 62 57.5254 23 23 81.4546 63 63 57.0146 24 24 80.7314 64 64 56.5084 25 25 80.0146 65 65 56.0067 26 26 79.3042 66 66 55.5094 27 27 78.6000 67 67 55.0166 28 28 77.9022 68 68 54.5281 29 29 77.2105 69 69 54.0439 30 30 76.5249 70 70 53.5641 31 31 75.8455 71 71 53.0885 32 32 75.1721 72 72 52.6171 33 33 74.5046 73 73 52.1500 34 34 73.8431 74 74 51.6869 35 35 73.1875 75 75 51.2280 36 36 72.5377 76 76 50.7732 37 37 71.8936 77 77 50.3224 38 38 71.2553 78 78 49.8756 39 39 70.6226 79 79 49.4327 40 40 69.9956 80 80 48.9938 Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage

(1) (2) (3) (1) (2) (3) 81 81 48.5588 124 124 33.0917 82 82 48.1277 125 125 32.7979 83 83 47.7004 126 126 32.5067 84 84 47.2769 127 127 32.2181 85 85 46.8571 128 128 31.9320 86 86 46.4411 129 129 31.6485 87 87 46.0287 130 130 31.3675 88 88 45.6200 131 131 31.0890 89 89 45.2150 132 132 30.8130 90 90 44.8135 133 133 30.5394 91 91 44.4156 134 134 30.2682 92 92 44.0213 135 135 29.9995 93 93 43.6304 136 136 29.7331 94 94 43.2430 137 137 29.4691 95 95 42.8591 138 138 29.2075 96 96 42.4786 139 139 28.9481 97 97 42.1014 140 140 28.6911 98 98 41.7276 141 141 28.4364 99 99 41.3571 142 142 28.1839 100 100 40.9899 143 143 27.9337 101 101 40.6260 144 144 27.6856 102 102 40.2652 145 145 27.4398 103 103 39.9077 146 146 27.1962 104 104 39.5534 147 147 26.9547 105 105 39.2022 148 148 26.7154 106 106 38.8542 149 149 26.4782 107 107 38.5092 150 150 26.2431 108 108 38.1673 151 151 26.0101 109 109 37.8284 152 152 25.7792 110 110 37.4925 153 153 25.5503 111 111 37.1596 154 154 25.3234 112 112 36.8297 155 155 25.0986 113 113 36.5027 156 156 24.8757 114 114 36.1786 157 157 24.6549 115 115 35.8574 158 158 24.4360 116 116 35.5390 159 159 24.2190 117 117 35.2235 160 160 24.0040 118 118 34.9107 161 161 23.7908 119 119 34.6007 162 162 23.5796 120 120 34.2935 163 163 23.3702 121 121 33.9890 164 164 23.1627 122 122 33.6873 165 165 22.9571 123 123 33.3882 166 166 22.7533 Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage

(1) (2) (3) (1) (2) (3) 167 167 22.5512 210 210 15.3681 168 168 22.3510 211 211 15.2317 169 169 22.1526 212 212 15.0965 170 170 21.9559 213 213 14.9624 171 171 21.7609 214 214 14.8296 172 172 21.5677 215 215 14.6979 173 173 21.3762 216 216 14.5674 174 174 21.1864 217 217 14.4381 175 175 20.9983 218 218 14.3099 176 176 20.8119 219 219 14.1828 177 177 20.6271 220 220 14.0569 178 178 20.4439 221 221 13.9321 179 179 20.2624 222 222 13.8084 180 180 20.0825 223 223 13.6858 181 181 19.9042 224 224 13.5643 182 182 19.7275 225 225 13.4438 183 183 19.5523 226 226 13.3245 184 184 19.3787 227 227 13.2062 185 185 19.2067 228 228 13.0889 186 186 19.0361 229 229 12.9727 187 187 18.8671 230 230 12.8575 188 188 18.6996 231 231 12.7433 189 189 18.5336 232 232 12.6302 190 190 18.3690 233 233 12.5181 191 191 18.2059 234 234 12.4069 192 192 18.0443 235 235 12.2968 193 193 17.8841 236 236 12.1876 194 194 17.7253 237 237 12.0794 195 195 17.5679 238 238 11.9721 196 196 17.4119 239 239 11.8658 197 197 17.2573 240 240 11.7605 198 198 17.1041 241 241 11.6560 199 199 16.9522 242 242 11.5526 200 200 16.8017 243 243 11.4500 201 201 16.6525 244 244 11.3483 202 202 16.5047 245 245 11.2476 203 203 16.3581 246 246 11.1477 204 204 16.2129 247 247 11.0487 205 205 16.0690 248 248 10.9506 206 206 15.9263 249 249 10.8534 207 207 15.7849 250 250 10.7570 208 208 15.6447 251 251 10.6615 209 209 15.5058 252 252 10.5669 Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage Serial No.

Period in months between the date of actual payment and the extended date of payment Percentage

(1) (2) (3) (1) (2) (3) 253 253 10.4730 290 290 7.5294 254 254 10.3800 291 291 7.4626 255 255 10.2879 292 292 7.3963 256 256 10.1965 293 293 7.3307 257 257 10.1060 294 294 7.2656 258 258 10.0163 295 295 7.2011 259 259 9.9273 296 296 7.1371 260 260 9.8392 297 297 7.0738 261 261 9.7518 298 298 7.0110 262 262 9.6653 299 299 6.9487 263 263 9.5794 300 300 6.8870 264 264 9.4944 301 301 6.8259 265 265 9.4101 302 302 6.7653 266 266 9.3265 303 303 6.7052 267 267 9.2437 304 304 6.6457 268 268 9.1617 305 305 6.5866 269 269 9.0803 306 306 6.5282 270 270 8.9997 307 307 6.4702 271 271 8.9198 308 308 6.4128 272 272 8.8406 309 309 6.3558 273 273 8.7621 310 310 6.2994 274 274 8.6843 311 311 6.2435 275 275 8.6072 312 312 6.1880 276 276 8.5308 313 313 6.1331 277 277 8.4550 314 314 6.0786 278 278 8.3800 315 315 6.0247 279 279 8.3055 316 316 5.9712 280 280 8.2318 317 317 5.9181 281 281 8.1587 318 318 5.8656 282 282 8.0863 319 319 5.8135 283 283 8.0145 320 320 5.7619 284 284 7.9433 321 321 5.7107 285 285 7.8728 322 322 5.6600 286 286 7.8029 323 323 5.6098 287 287 7.7336 324 324 5.5600 288 288 7.6649 325 325 5.5106 289 289 7.5969

33. In rule 87 of the principal rules,

(1) in sub-rule (1), after clause (c), the following shall be added, namely:- "(d) by sending a scanned copy of the order or notice by e-mail".

(e) by sending a copy of the order or notice by a courier agency appointed by the Commissioner for this purpose.”

(2) in sub-rule (2) , for the words, "When the officer" the words, "When the officer or person" shall be substituted.

34. In rule 88 of the principal rules, after sub-rule (3) the following sub-rule shall be added, namely:- "(4) The rate of interest for the purposes of clause (b) of sub-section (6) of section 51 shall be one and a quarter per cent of the amount of excess refund which is to be recovered, for each month or part thereof ".

35. For Form 101 appended to the Principal rules, the following Form shall be substituted, namely:- Form 101 (See Rule 8 of MVAT Rules , 2005) Application form for Registration under section 16 of the Maharashtra Value Added Tax Act, 2002 (Please read the instructions carefully before filling the application form) INSTRUCTIONS

1. The application form must be filled in English in block letters and numerals.

2. The application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.

3. Black ballpoint pen should be used to fill in the form.

4. No field should be left blank. If the field is not applicable please write N. A.

5. Wherever boxes are provided, only one letter should be written in each box. One box should be left blank between two words.

6. Wherever the space provided for a particular field is not sufficient, the dealer should photocopy the relevant page, fill-in the required information and attach the filled in photocopy along with the application.

7. Income Tax Permanent Account Number (PAN) of the business is a mandatory requirement before applying for all types of registration. In addition, when the application is for voluntary registration the applicant should have the details of bank current account number and introduction. [see item no. 6(a)]

8. The application may be obtained from the sales tax office or can be photocopied, printed or can be downloaded from the web-site of the department.

[www.vat.maharashtra.gov.in] Only font of size “11” should be used. The print out of the application should be in ‘Black’ ink only. The form should be printed on good quality A4 size paper on one side only. The format of the document must not be changed.

9. This application can be submitted by any person. However, for attestation of photograph before the registering authority, the signatory to the application should be present.

10. Depending upon the constitution of the dealer, the application should be signed:

By … Constitution of the dealer … Proprietor or an authorized person Proprietary Any partner Partnership firm Director, manager or an authorized person Private or Public Limited Company Karta or adult member HUF Manager, principal officer or an authorized person Others In case, application is signed by an authorized person, etc., the necessary proofs regarding appointment of the authorized person and form 105 should be furnished.

11. The application for Registration Certificate on grounds other than Voluntary Registration Scheme should be submitted within 30 days from the date of the event making the dealer liable for registration. The application for Registration Certificate on account of transfer of business should be submitted within 60 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is made late the Registration Certificate shall be granted from the date of application. The Registration Certificate under Voluntary Registration Scheme shall be granted from the date of application, if the application is complete, valid and supported by all documents.

12. Composition scheme: In case the applicant desires to opt for a composition scheme, then the relevant form,as may be applicable to specified categories of dealers, should also be furnished along with this application.(form no. 1, 2, 3, 4 and 5)

13. In case of application for Registration Certificate on grounds of change in constitution or transfer of business, the application in form 103 for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificates of earlier business.

14. The Maharashtra Value Added Tax Act, 2002, Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.vat.maharashtra.gov.in http://www.vat.maharashtra.gov.in/ Documents to be furnished along with the application.

(Note: Copies of documents must be self-attested and the originals should be submitted for verification) A. IN CASE OF FRESH REGISTRATION :

1. Proof of constitution of business (as applicable) i. In case of proprietary firm : No proof required ii. In case of partnership firm (Registered or unregistered) : Copy of Partnership Deed iii. In case of company : Copy of Memorandum of Association and Articles of Association iv. In case of other constitution : Copy of relevant documents.

2. Proof of permanent residential address *(Please provide at least 2 documents out of the following documents containing the name and present address). # i. Copy of ration card ii. Copy of passport iii. Copy of driving licence iv. Copy of election photo identity card v. Copy of property card or latest receipt of property tax of Municipal corporation / Council / Grampanchyat as the case may be.

vi. Copy of latest paid electricity bill in the name of the applicant.

3. Proof of place of business i. In case of owner : Proof of ownership of premises viz. copy of property card or ownership deed or agreement with the builder or any other relevant documents.

ii In case of tenant /sub-tenant : Proof of tenancy /sub-tenancy like copy of tenancy agreement or rent receipt or leave and licence or consent letter, etc.

supported by Documents showing ownership of licensor or person giving consent.

4. One latest passport size photograph of the applicant **(Please do not paste the photo on the application.)

5. Copy of Income Tax Assessment Order having PAN or copy of PAN card.

6. Chalan in Form No. 210 (Original) showing payment of registration fee at Rs.5000/in case of voluntary RC and Rs. 500/ in other cases.

B. REGISTRATION IN CASE OF CHANGE IN CONSTITUTION OF THE DEALER

1. Proof of change in constitution (e.g. if proprietary concern converted to partnership firm then copy of Partnership deed etc.).

2. Copy of latest return-cum-challan.

3. Chalan in original showing payment of registration fee.

4. PAN of new firm.

5. Proof of permanent residential address as specified at sr. no. 2 * In case of partnership firm, proof of residence has to be provided for all partners and in case of body corporate, proof of residence of signatory to application should be provided.

# In case of corporate bodies, the details of place of residence and PAN, etc. shall be required to be furnished only for the signatory to the application.

** In case of partnership firm, photograph of only applicant partner needs to be submitted.

C. REGISRATION IN CASE OF TRANSFER OF BUSINESS:

1. All documents from 1 to 6 given in ‘A’.

2. Copy of transfer deed.

3. Copy of latest return-cum-chalan of the original dealer.

Please attach a leaf of cancelled cheque, as proof of bank account for all types of registrations. ** FORM - 101 (See rule 8) Application for Registration under section 16 of The Maharashtra Value Added Tax Act, 2002.

To ____________________________ ____________________________ I hereby apply for grant of registration under section 16 of The Maharashtra Value Added Tax Act, 2002.

1. (a) Income Tax Permanent Account Number (PAN) of business.

2. Name of the Business (in block letters)

3. Constitution [(Please (√ ) tick the appropriate box] Proprietor Partnership Private Ltd. Co. Public Ltd. Co.

HUF Co-operative Society Public Trust Others (please specify)

4. Name of the signatory to the application (in block letters)

5. Status of the signatory to the application Proprietor Partner Karta/ adult member of HUF Director Manager Principal Officer Authorized person Others (please specify)

6. Reasons for Registration [(Please (√ ) tick the appropriate box]

(a) Voluntarily (b) Change in the constitution (c) Part transfer of business

(d) Full transfer of business (e) Exceeding the prescribed turnover limit 6(a). Voluntary registration Introduction by a registered dealer (should be continuously registered for 5 years) [see rule 8(11)(c )]

(i) Name of dealer

(ii) TIN under MVAT Act, 2002 Date of effect (DD/MM/YYYY)

(iii) Signature OR Introduction by agent duly listed under section 82 of the Act Status of the agent S.T.P. C.A. Cost Accountant Advocate

(i) Name of t he agent

(ii) Membership No.

(iii) Signature

6b. Change in the Constitution,- (Mention the previous and the new constitution)

(i) Change in constitution from To

(ii) With effect from [DDMMYYYY] R.C. No. (Previous) [refer to Item 3 for types of constitutions]

6c. Part transfer of business:-(Mention the name of the transferor and date of transfer )

(i) Business transferred from

(ii) TIN

(ii) With effect from[DDMMYYYY]

6d. Full transfer of business:- :-(Mention the name of the transferor and date of transfer )

(i) Business transferred from

(ii) With effect from [DDMMYYYY]

(iii) TIN

6e. Exceeding the prescribed turnover limit {The limits should have been crossed in the same financial year} The following are the sales and purchases effected in a financial year on the basis of which the application for RC has been made. [Please attach seperate sheet, in case of additional bills ] Date on which turnover limits exceeded [DDMMYYYY] D D M M Y Y Y Y Sales (Please attach separate sheet in case the space is insufficient) Date of Sale. Bill No Name and address of the vendee Commodity Amount (Rs.)

Purchases (Please attach separate sheet in case the space is insufficient) Date of Purchases Bill No Name and address of the vendor R.C. No. Commodity Amount (Rs.)

7. Nature of business [Please (√ ) tick the appropriate box(es)] Reseller Manufacturer Retailer Importer Exporter Works Contractor Leasing Restaur ant Commission Agent Others (Please specify)

8. Date of commencement of business [DDMMYYYY] Mention the date on which business is started D D M M Y Y Y Y

9. Do you want to opt for composition scheme in lieu of Sales Tax Payable? Yes No [If yes, please (√) tick the appropriate box (es)] Retailer Restaurant/ Caterer Bakery Second Hand Passenger motor vehicle Dealer Liquor vendor Mandap Decorator

10. Language in which books of accounts are maintained English Hindi Marathi Other (Please Specify)

11. Whether the records are computerized? (Please tick (√) the appropriate box) Yes No Partially

12. Full address of the principal place of business Bldg. Name/ Office No./Flat No.

Area Name etc.

Street Name etc.

Village Town/ City Taluka District Pin Code Telephone No. 1 Telephone No. 2 Mobile No. 1 Mobile No. 2 Fax No.

Email address Email address

13. Occupancy status of the principal place of the business [(Please (√ ) tick the appropriate box] Owned Rented Leased Rent free Others (Place specify)

14. Full address of the additional place(s) of business / Godown(s) / Warehouse(s) in Maharashtra (If space is insufficient please take photocopy of this page and attach) Building Name /Office No./Flat No.

Area Name etc.

Street Name etc.

Village Town/ City Taluka District PIN Code Telephone No. 1

15. Address(s) in other State(s) and corresponding TIN under C.S.T. Act, if any (If space is insufficient please take photocopy of this page and attach) Bldg. Name /Office No./Flat No.

Area Name etc.

Street Name etc.

City State Pin Code Corresponding CST RC / TIN Telephone No.

16. Details of Bank Account(s) [Please attach separate sheet, in case of additional bank accounts] Name of the BANK Branch Account Number Type of Account Current Saving *MICR No *If MICR code is not available then:

Bank Code Branch Code (*To be filled by Departmental authorities )

17. Main commodities to be sold ( Mention top 5 commodities ) Sr.

No.

Name of the commodity Schedule Entry HSN classification ( To be filled by the departmental authorities) 1 2 3 4 5 18 Main commodities to be purchased ( Mention top 5 commodities ) Sr. No.

Name of the commodity Schedule Entry HSN classification ( To be filled by the departmental authorities) 1 2 3 4 5

19. A copy of my recent photograph is furnished with this application as required by subrule (7) of rule 8.

The above information is true to the best of my knowledge and belief Place :

Date :

Name & Signature of applicant, Status and authority thereof.

Seal of the Company FOR OFFICE USE ONLY Date of receipt of Application Application scrutinized by (Name & Designation) Application scrutinized by (Signature) Application approved by (Name & Designation) Application approved by (signature) Data entry checked by (Name, Designation & signature) Data entry validated by (Name, Designation & signature) Number Effect date Details of TIN Issue date Declaration by all partners of the partnership firm or by signatory to application in other cases. (If space is insufficient please take photocopy of this page and attach) Declaration :- We hereby declare that the information furnished in this application is true & correct to the best of our knowledge & belief.

Sr.

No.

Full Name of Proprietor / Partner / Director/ Members of Managing Committee/ all persons having any interest in the business. Please include father’s name and surname (Please strike out whichever is not applicable) Permanent Residential Address Building Name /Office No./Flat No.

Area Name etc.

Street Name etc.

PAN No Village Town/ City Taluka /District 1 P.T. E.C. No. PIN Code Telephone No.

Building Name 2 /Office No./Flat No.

Area Name etc.

Street Name etc.

PAN No Village Town/ City Taluka/ District P.T. E.C. No. PIN Code Telephone No.

Building Name /Office No./Flat No.

Area Name etc.

Street Name etc.

PAN No Village Town/ City Taluka /District 3 P.T. E.C. No. PIN Code Telephone No.

Signature (1) Signature (2) Signature (3)

36. In Form 103, appended to the principal rules, in item 7, clause (d) and (e) shall be deleted;

37. In Form 105, appended to the principal rules, in the title, for the word, brackets and figure “sub-rule (1)”, the words, brackets and figures “sub-rules (1) and (2)” shall be substituted;

38. In Form 210, appended to the principal rules, in all three parts of the Form, -

(1) in entry (1), the words “including a final identifier character” shall be deleted;

(2) in the table below item number (4), in clause (g), for the word and figures “rule 52” the word and figures “rule 73” shall be substituted;

39. For Form 211, appended to the principal rules, the following Form shall be substituted, namely:- FORM-211 ( See rule 19) Application for grant of permission to submit separate returns under sub-section (2) of section 20 of the Maharashtra Value Added Tax Act, 2002 To From The Joint Commissioner of Sales Tax (HQ) II Name :

Maharashtra State, Mumbai Address:

TIN :

Date of effect:

I/We, do hereby apply for the permission to submit separate returns in respect of the different places of business under sub-section (2) of section 20 of The Maharashtra Value Added Tax Act, 2002. The details are as under- 1 a) I/We have following places of business Sr.

No Name and style of business The address of the place of business Nature of business b) We request that we be granted permission to file separate returns for the ollowing places of business. f Sr.

No Name and style of business The address of the place of business Nature of business c) We further state that we do not require permission to file separate returns in espect of the following places of business. r Sr.No Name and style of business The address of the place of business 2 a) The following are the constituents of the business.

Sr.No Name and style of business The address of the place of business Nature of constituents b) We request that we be granted permission to file separate returns for the ollowing constituents of business. f Sr.No Name and style of business The address of the place of business Nature of constituents c) We further state that we do not require permission to file separate returns in espect of the following constituents of business. r Sr.No Name and style of business The address of the place of business The above statements are true to the best of our knowledge and belief. I / we, have not obtained a Certificate of Entitlement under Package Scheme of Incentives except under the Power Generation Promotion Policy 1998 in respect of any place of business mentioned in this application. I / we, undertake not to commence filing of separate returns for respective places of business / different constituents of business until I/ we ave received permission therefor . h Place Signature Dated Status * Strike out whichever is not applicable Acknowledgement Received an application in the Form 211 form signed by _____________________________________ for grant of permission to submit separate returns for respective places of usiness/ constituents of business. b Dated Serial No. Receiving Officer

40. In Form 212 appended to the principal rules, for the words, brackets and letter "you are requested to rectify the defect (s) and submit a complete and self consistent return within one month from the service of the defect notice," the words, brackets, letter and figures "you are requested to rectify the defect(s) and submit a complete and self consistent fresh return with the appropriate registering authority. The amounts, if any, payable as per the fresh return should first be paid in the Government treasury by using a chalan in Form 210.

Please attach a self attested copy of the chalan with the fresh return" shall be substituted.

FORM 318 (See rule 48 ) (Notice under sub-section (1) of section 33 of the Maharashtra Value Added Tax Act, 2002 To M/s____________________________________ _______________________________________ _______________________________________ No.: Date:

Sir, WHEREAS , a sum of Rs.___________________________________is due from__________________ ___________________________________________________________________________ __________________who is /are a dealer/s liable to pay tax under the Maharashtra Value Added Tax Act, 2002 , Tax Identification Number (TIN)_____________________________________________________ on account of Tax / penalty or interest under the Act;

I, the undersigned do hereby require you, under section 33 of the said Act, to pay to me forthwith any amount due from you to or held by you for or on account of M/s __________________________________________________________ up to the amount of arrears shown above.

And I do also require you to pay any money which may become due from you to him / them or which you may subsequently hold for or on account of him/them up to the amount of arrears still remaining unpaid, forthwith on the money becoming due or being held by you as aforesaid as such payment is required to meet the amount due by the said dealer in respect of arrears of tax, penalty and interest under the said Act.

Please note that payment made by you in compliance with this Notice is in law deemed to have been made under the authority of the said dealer and my receipt will constitute a good and sufficient discharge of your liability to the said dealer to the extent of the amount referred to in the receipt.

Please also note that if you discharge any liability to the said dealer after receipt of this Notice , you will be personally liable to the Commissioner of Sales Tax, Maharashtra State, Mumbai, to the extent of the liability discharged or to the extent of the liability of the said dealer for tax and penalty and interest under the said Act ,whichever is less.

Please note further that if you fail to make payment to me, in pursuance further proceedings shall be taken- for recovery of the amount from you as an arrears of Land revenue under sub-section (6) of section 33 of the Maharashtra Value Added Tax Act,2002 A chalan in Form 210 for payment of the money into a Government Treasury is sent herewith and you are required to send the receipted copy on or before___________________________________ to this office.

If, however, it is proved to the satisfaction of the undersigned, within twenty days of the receipt of this Notice or within the further time that may be granted on request that the sum demanded, or, any part thereof is not due to the dealer viz.

M/s________________________________________________________________________ _____or that you do not hold any money for or on account of the said dealer , then nothing contained in this Notice shall require you to pay any such sum or part thereof , as the case may be.

A copy of this Notice is being sent to Shri / M/s _____________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ______________________________________________________ Yours faithfully Enc l:

One chalan in Form 210 in Triplicate. Signature Designation

41. After Form 315, appended to the principal rules, the following Forms shall be inserted, namely:- Form 316, Form 317, Form 318 FORM 316 (See rule 24 ) Application under sub-section (11) of section 23 for cancellation of assessment order passed under sub-section (2),(3)or (4) of section 23 of the Maharashtra Value Added Tax Act, 2002 To I hereby apply for cancellation of assessment order passed under sub-section (2),

(3) or (4) of section 23 of the Maharashtra Value Added Tax Act, 2002 .

Further I state that, I could not attend before you on the last appointed day for assessment . I hereby apply for cancellation of assessment order as provided in sub-section

(11)of section 23 of the said Act.

(1) Name of the applicant

(2) Name and style of business

(3) TIN M.V.A.T. Act, 2002

(4) TIN under C.S.T. Act, 1956

(5) Address of the place of Business

(6) The details of the Assessment Order as below.

(i) Period of Assessment

(ii) Date of the Assessment Order

(iii) Date of service of the Assessment Order You are requested to cancel by order the above said assessment order including any penalty or interest levied in relation to or in consequence to the said assessment .

Yours faithfully Date Place Signature and Status of the person ACKNOWLEDGEMENT Received application in Form 316 for the period from _______________ to ________________ on _____________ ( date of receipt) in respect of M/s ________________________________________________ Name of dealer ) holding certificate of Registration bearing No. _______________________ and serial No. of the acknowledgement is _____________________________________ as per register No.

_______________________.

Date Signature Place Stamp (Assessing Authority) ( To be detached and given to the dealer or his representative) .

___________________________________________________________________________ __________________ FORM 317 (See rule 24 ) Order of cancellation of assessment order under sub-section (11) of section 23 of the Maharashtra Value Added Tax Act, 2002 To M/s No.: Dated:

(1) Name of the Dealer

(2) Address of the place of Business

(3) R.C. No. /TIN M.V.A.T. Act, 2002

(4) R.C. No. /TIN under CST Act, 1956.

With reference to your application in Form -316 dated _________ the assessment order for the period from _______________ to ____________________ is hereby cancelled.

Date Place Signature and Stamp of Assessing Authority FORM 317 (See rule ____) Original Order of cancellation of assessment order under sub-section (11) of section 23 of the Maharashtra Value Added Tax Act, 2002 To No.: Dated:

(1) Name of the Dealer

(2) Address of the place of Business

(3) TIN M.V.A.T. Act, 2002

(4) TIN under CST Act, 1956.

With reference to your application in Form -316 dated _________ the assessment order for the period from _______________ to ____________________ is hereby cancelled.

Date Place Signature and Stamp of Assessing Authority

42. Form 401 appended to the principal rules shall be deleted.

43. In Form 402 appended to the principal rules, entry 2 shall be deleted.

44. Form 403, appended to the principal rules shall be deleted;

45. For Form 405 appended to the principal rules, the following Form shall be substituted, namely:- FORM 405 (See rule 40(1)(a)) Return-cum-challan of deduction of tax at source by an employer under section 31 of the Maharashtra Value Added Tax Act 2002 1) M.V.A.T. R.C. No. (if any) 2) C.S.T. R.C. No. (if any) Period covered by the return From To Date Month Year Date Month Year 3) Name and address of the employer Name Address 4) PIN Code 5) Details of sum paid/payable to contractors and amount of tax deducted / deductible at source during the period of this return Sr.

No Name of the contractor Address of the contractor R.C. No. of the M.V.A.T Act, 2002 of the works contractor, if any Amount paid/payable to the Contractor or Subcontractor Amount of tax deducted / deductible Sr.

(a) Tax deducted /deductible at source payable with return-cum-chalan

(b) Add: Interest payable Total payable (a+b) 7) Amount paid along with return-cum-chalan Amount (in figures) Rs. ……………………………..

Amount (in words) Rupees ……………………………………………………………..

……………………………………………………………………… Name of the bank and branch on which cheque has been drawn 8) Amount paid as per Revised / Fresh return Challan No. ……………………….. date ……………….

The statements contained in this return in Boxes 1 to 8 are true to the best of my knowledge and belief.

Date : __________________ Signature __________________ Name ______________________ Place : _________________ Designation ________________ For Treasury use only Amount received (in figures): Rs. ………………………………… Amount received (in words): Rupees …………………………………………………………………….

……………………………………………………………………………………………………………… Date of entry :

Challan No. :

Treasury Accountant / Treasury Officer/ Agent or Manager Space for stamp Part III Form No 405 (See Rule 40(1)(a) Challan for Tax Payer Return-cum-challan of tax deducted at source payable by a Employer under the M.V.A.T. Act, 2002 040-Sales Tax Receipts under the M.V.A.T. Act, 2002 – Tax collection MVAT R.C. No.(if any) C.S.T. R.C. No. (if any) Period covered by the return From To Date Month Year Date Month Year Name and address of the Employer Name Address PIN Code

(a) Amount of TDS Rs. ………………………….

(b) Interest Rs ………………………….

Total (in figures) (a + b) Rs. ………………………… Total (in words) Rupees ……………………………….

………………………………………..

Date Place Signature of the depositor For Treasury use only Amount received (in figures) Rs. ………………………………….

Amount received (in words) Rupees ………………………………..

………………………………………… ………………………………………….

………………………………………….

Date of entry Challan No.

Treasury Accountant / Treasury officer Agent / Manager Space for stamp Part II Form No 405 (See Rule 40(1)(a) Challan for Treasury Return-cum-challan of tax deducted at source payable by a Employer under the M.V.A.T. Act, 2002 040-Sales Tax Receipts under the M.V.A.T. Act, 2002 – Tax collection MVAT R.C. No.(if any) C.S.T. R.C. No. (if any) Period covered by the return From To Date Month Year Date Month Year Name and address of the Employer Name Address PIN Code

(a) Amount of TDS Rs. ………………………….

(b) Interest Rs ………………………….

Total (in figures) (a + b) Rs. ………………………… Total (in words) Rupees ……………………………….

………………………………………..

Date Place Signature of the depositor For Treasury use only Amount received (in figures) Rs. ………………………………….

Amount received (in words) Rupees ………………………………..

………………………………………… ………………………………………….

………………………………………….

Date of entry Challan No.

Treasury Accountant / Treasury officer Agent / Manager Space for stamp

46. For Form 410 appended to the principal rules, the following Form shall be substituted, namely, -- FORM 410 (See rule 40(2)(a)) Application for issue of order under sub clause (ii) of clause (b) of sub section (1) of the section 31 of the Maharashtra Value Added Tax Act, 2002 for no deduction of tax To

1. Name and address of the applicant

2. Tax Identification Number if any under the M.V.A.T Act, 2002 I / We, am /are undertaking the activity of execution of certain contracts and do hereby apply for the issue of order for no deduction of tax, as per the provision of sub clause (ii) of clause (b) of sub-section (1) section 31 of the said Act.

The necessary details are as under: - 1 Name and full address of the Employer who has awarded the contract.

2 TIN of the Employer under .V.A.T. Act, 2002 if any, M 3 Address of the place where the Contract is executed 4 The description of the contract to be executed (copy of the contract to be filed with the application) 5 Date of commencement of the work 6 Expected date of completion of the ork w 7 Total value of the contract under reference I/we request you to determine whether the contract is a works contract for the purposes of the said Act and accordingly whether the employer is justified in deducting tax at source while making payment to me/us.

I solemnly declare that the above information is correct to the best of my knowledge and behalf.

Place ü Signature Date Status Encl.:Copy of Contract

47. For form 411 appended to the principal rules, the following Form shall be substituted, namely, -- FORM 411 (See rule 40(2)c)) Order under sub clause (ii) of clause (b) of sub-section (1) of section 31 of the Maharashtra Value Added Tax Act, 2002 for no deduction of tax.

To M/s TIN under M.V.A.T. Act, 2002, if any Sub: Order under sub clause (ii) of clause (b) of sub-section (1) of section 31 of the Maharashtra Value Added Tax Act, 2002 for no tax deduction.

Ref.: 1) Your application in Form 410 dated_____________.

2) Contract dated ________awarded by __________ for ___________________ After having gone through the documents furnished by the applicant, I am satisfied that the contract under reference is not a works contract for the purposes of the Act.

Therefore I hold that no tax should be deducted at source in respect of the above mentioned contract.

Nothing in this order shall affect your statutory tax liability, if any, under the Act.

P lace Signature Date Status

48. In Form 412 appended to the principal rules,---

(a) in the title , for the words figures and brackets "section 32(6)" the word , figures and brackets " section 29(10)" shall be substituted ;

(b) in clause (b) , for the word , brackets and figures " sub-section (ii)" the word , brackets and figures " sub-section (10)" shall be substituted.

49. In form 413 appended to the principal rules, after the words " as per the attached certificate ," the following shall be added, namely:- " I declare that I have not resold the goods within a period of two years from the date of purchase and have not claimed set-off in respect of the said purchases ".

50. After Form 416, appended to the principal rules, the following Forms shall be inserted, namely:- Form 417, Form 418, Form 419, Form 420 FORM 417 (See rule 45(6) ) Order Sanctioning instalments under section 32(4) of The Maharashtra Value Added Tax Act, 2002 To No.: Date:

Sub: - Grant of Instalment in respect of payment of tax, penalty, interest or as the case may be the sum forfeited.

Ref :- Your application dated._____________________ Gentleman, This is in reference to your application cited above. I hereby grant instalments as shown in table below . The instalments are for a total amount of ____________ (tax_________, penalty_________, interest _____________) and are for the period from ______________to ____________.

Table S.No. Amount (in Rs.)

Interest (in Rs.)

Total Amount (in Rs.)

Due date of payment 1 2 3 4 5 6 7 8 9 10 11 12 Above instalments are granted subject to following terms and condition.

(i) You are hereby directed to pay the instalments regularly on or before the dates specified No default should be made in paying any of the instalments by due dates.

(ii) You are hereby directed that if you fail to produce the receipted copy of the chalan before me/concerned authority within three days of the due date, then the facility of instalment will stand automatically cancelled and concerned authority will proceed to recover dues as per the provision of law.

(iii) This order is in respect of the period and amount mentioned at the beginning of this order and the grant of instalment is without prejudice to the other provisions of this Act, including levy of penalty or interest or both.

(iv) This order does not cover any amount other than the once covered by this order, .

(v) You will not be allowed to merge any amount due for any period beyond the period covered by this order in the amount in respect of which facility is granted.

(vi) The amounts payable as per the returns for any period subsequent to the period covered by this order should be paid within prescribed time as provided by the law.

SEAL P lace Date Signature and stamp of Issuing Authority Copy to :

(1) _______________________________Recovery Authority It is requested to keep watch on payment and take immediate action if there is default either in the payment of above instalment or current dues, If the payments are not made within stipulated time, necessary action for recovery under section 33 of the Maharashtra Value Added Tax Act, 2002 may be initiated at once.

(2) Office copy.

FORM 418 (See rule 39 ) Intimation to a person under sub section (6) of section 32 of The Maharashtra Value Added Tax Act, 2002 To M/s No.: Date:

Sub: - Intimation under sub section (6) of section 32 of the Maharashtra Value Added Tax Act, 2002 With reference to the above mentioned subject, this is to inform you that an order order of forfeiture under section 29 is passed in the case of following dealer whose details are as under :

(1) Name of the dealer ______________________________________________________

(2) Name and Style of the business ______________________________________________________

(3) TIN under MVAT Act, 2002 ______________________________________________________

(4) Address of place of business ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________

(5) Amount of excess tax collected ______________________________________________________

(6) Period of order From ______________________ To _____________________

(7) Date of order of forfeiture ______________________________________________________ From the records of the above dealer it is seen to that the amount or part of the amount was realised from you by the said dealer.

You are requested to apply in Form No.413 with necessary documents to the under signed for refund of Excess Tax collected from you by the aforesaid dealer in contravention of section 60 of the Maharashtra Value Added Tax Act, 2002.

Enclosed: Form 413.

Place Signature Date Designation SEAL FORM 419 (See rule 47) Refund order of for forfeited amount under sub-section (6) of section 32 of The Maharashtra Value Added Tax Act, 2002 To Shri./M/s No.: Date:

Sub: - Refund order of forfeited amount.

Ref: 1) This office intimation in Form _______dated ____________ 2)Your application in Form ________ dated ________________ This is with reference to above cited subject Your claim of refund of tax which was collected from you in contravention of section 60 of Maharashtra Value Added Tax Act, 2002 *( The details are given below) is found by me to be valid and admissible.

(1) Name of the dealer/Person ______________________________________________________

(2) Name and Style of the business ______________________________________________________

(3) R.C. No.under MVAT Act, 2002 ______________________________________________________ TIN No. (if any ) ______________________________________________________

(5) Amount of tax collected ______________________________________________________

(6) Date of order of forfeiture ______________________________________________________ Now, there I, in exercise of powers conferred/ delegated on me by sub-section (6) of section 32 of the Maharashtra Value Added Tax Act, 2002 , refund to Shri./M/s _______________________________ _________sum of Rs._________________(in words________________________________________________ _____________________________________________only ) as amount collected in contravention of 60 of the said Act .

Place Signature Date Designation SEAL FORM 420 (See rule 39 ) Form of intimation under sub section (10) of section 29 of The Maharashtra Value Added Tax Act, 2002 To M/s No.: Date:

Sub: - Intimation under sub section (6) of section 32 of the Maharashtra Value Added Tax Act, 2002 With reference to the above mentioned subject, I have to inform you that an order of forfeiture under section 29 is passed in the case of following dealer whose details are as under :

(1) Name of the dealer/Person ______________________________________________________

(2) Name and Style of the business, if any ______________________________________________________

(3) TIN under MVAT Act, 2002, if any ______________________________________________________

(4) Address of place of business/Person ______________________________________________________ ______________________________________________________ ______________________________________________________ ______________________________________________________

(5) Amount of excess tax collected ______________________________________________________

(6) Period of order From ______________________ To _____________________

(7) Date of order of forfeiture ______________________________________________________ SEAL Place Signature Date Designation

51. For Form 501 appended to the principal rules, the following Form shall be substituted, namely, -- FORM 501 (See rule 60(1)) Application for refund under section 51of the Maharashtra Value Added Tax Act, 2002 To Sub: - Application for refund under section 51 of the Maharashtra Value Added Tax Act, 2002 Sir, I /We, the undersigned, has / have filed return / revised return / fresh return in which refund has been claimed by me / us. The details are as under:

Category of the dealer claiming refund (Please tick one or more appropriate box) Exporter Unit Specified in the

Explanation to subsection (3) of section 8 Dealer making interstate sale PSI unit holding Entitlement Certificate` Dealer claiming refund in last return of the financial year Newly registered dealer claiming refund at the end of second financial year 1 Name of the dealer 2 MVAT - TIN 3 CST TIN 4 Entitlement Certificate No., if any 5 Certificate No. issued by JCST in respect of dealers covered under sub-section (3) of ection 8, if any s 6 Address of place of business 7 Details of Bank Account in which refund sought - Name of Bank - Branch :- - Account Number :- 8 Period of the return in respect of which refund is claimed 9 Nature of return filed (Regular / Revised / resh) F 10 Date of filing of return 11 Amount of refund claimed as per this pplication a Period Amount 12 Amount of refund claimed so far during the year

13. Tax paid /Refund claimed during the previous ear(VAT+ CST) y Payment Refund

14. Whether willing to furnish Bank guarantee Yes/No

15. Name and designation with whom contact is to be made with Phone and Mobile No, I / We, hereby declare that I/we is/are a dealer holding certificate of Entitlement under Package Scheme of Intensive and the amount of refund claimed in accordance with Rule79.

The particulars given above and in the statement of purchases annexed hereto are true to the est of my knowledge and belief. b I Name of the dealer / We, are ready to comply with the necessary requirements.

You are requested to grant the refund in my/our case.

Thanking You Yours faithfully úDate: Signature Place:

e-mail id: Designation and Status Fax No.:

Annexure to Application for refund in Form 501 Sr.

No.

Name of the supplier R.C No under MVAT Act of the supplier Details of purchases Tax Invoice No/Date Net Tax Total Note.- (1) This statement should include details of purchases made from dealers registered under the MVAT Act, 2002.

(2) The statement should be prepared party wise, bill wise and date wise and should include all the purchases made from the supplier, which are credited to his account in financial records. If it is not possible to prepare a bill wise list in the printed form, then a soft copy should be submitted.

52. For form 502 appended to the principal rules, the following Form shall be substituted, namely, -- FORM- 502 Category of the dealer claiming refund (Please tick one or more appropriate box) (See rule 60 (2) ) Order Sanctioning refund under the Maharashtra Value Added Tax Act, 2002 Newly registered dealer claiming refund at the end of second financial year Dealer claiming refund in last return of the financial year PSI unit holding Entitlement Certificate Dealer making inter-State sale Exporter Unit Specified in the

Explanation to subsection (3) of section 8 Details of the dealer who has applied for refund Name of the dealer MVAT TIN CST TIN Entitlement Certificate No., if any Address of place of business Period of the return Amount of refund applied for Date on which application for refund has been filed * The dealer has adjusted excess or balance excess against the tax payable according to return, and return pertaining to month of March / quarter ending March / six monthly return ending March, as the case may be, shows the refund of Rs.

___________________.

The amount of tax, interest and penalty, if any, due from the dealer for the period mentioned above has been paid in Government Treasury and no recovery is outstanding on date of issue of refund.

The balance of Rs. ______________is refundable to dealer under section 50 of the Maharashtra Value Added Tax, Act 2002. I have satisfied myself that no refund regarding this sum has been previously granted. The dealer has submitted all the returns upto month or quarter or six monthly period ending on ______________________ Place :

Signature of Refund issuing authority I, therefore, hereby order the sum of Rs. _____________ should be refunded to the dealer by Refund Payment Order/ Refund Adjustment Order payable to M/s ___________________________________.

Date:

*Strike whichever clause is not applicable.

Copy to :

M/s _________________________ _____________________________ SEAL

53. For form 505 appended to the principal rules, the following Form shall be substituted, namely, -- FORM 505 (See rule 62 (2)) Interest payment order under section 53 of the Maharashtra Value Added Tax Act, 2002 Book No Voucher No.

Interest on Delayed Refund Counterfoil Order for payment of interest on delayed refund under The Maharashtra Value Added Tax Act, 2002 Interest on delayed refund payable to ………………...

Registration Certificate No………………….

Date of Order directing the payment of interest on delayed refund ……………….

Amount of delayed refund on which interest is claimed or payable Rs…………..

Amount of interest to be paid on delayed refund Rs…………………………..

Signature________________ (Designation)__________________ Date ……………………………………..

Signature of the recipient of the Voucher……………….

Interest on Delayed Refund Order for payment of interest on delayed refund under The Maharashtra Value Added Tax Act, 2002 (Payable at the Government treasury within three months of the date of issue) To The Treasury Officer _____________________________ _____________________________

(1) Certified that with reference to return /assessment /appeal record of _____________ bearing Registration Certificate No.____________ for the period from __________ to _______________ an amount of Rs. _________ is/was required to be refunded to _______________________________________ _______________________________________

(2) Certified that the payment of the said refund was delayed for a period of ________________ and that the dealer has claimed / is entitled to interest under section 53 of the Maharashtra Value Added Tax Act, 2002, for the delay in granting refund Place Signature Dated Designation Date of encashment in the Government Treasury ………………………………….

(3) Certified that the dealer is entitled to Rs.________ as the interest on delayed refund and that no order for the payment of interest has previously been granted and that this order for payment of interest has been entered in the original file from which refund is granted under my signature Please pay to______________________________ The sum of Rs_____________ In words __________ _________________________ Date __________ Signature __________ Pay Rs.___________________________ Only Treasury Officer _______________ Date of encashment in government treasury.

Received payment Claimant’s signature ______________________ Voucher No. ___________________ _____________________________ Place ü Signature

54. After Form 505, appended to the principal rules, the following Form shall be inserted, namely:- FORM 506 (See rule 55 of the Maharashtra Value Added Tax Rule, 2005 ) Refund Adjustment Order Book No. _______________________ To _____________________________ _____________________________

1. Certified with reference to the refund records of (name ) M/s ______________________________________________________bearing Maharashtra Value Added Tax TIN No. ______________________ for the period from ____________________to ____________________________ that a refund of Rs.

______________________________is due to (name) M/s ____________________________________________________________.

2. This refund will be adjusted towards the amount of tax due from the said refundee for the period from __________________to ______________. The refundee shall attach this order to the return to be furnished by him for the period against which the adjustment is made.

Date Designation SEAL

55. In form 602, for the words, brackets, letter and figure "clause (g) of the subsection (8) "the words, brackets letter and figure "clause (n) of sub-section (3)" shall be substituted.

By order and in the name of the Governor of Maharashtra , (SHASHANK MATHANE) Officer on Special Duty to Government .

NOTIFICATION Sales (Please attach separate sheet in case the space is insufficient) Purchases (Please attach separate sheet in case the space is insufficient) Yes Name of the BANK FOR OFFICE USE ONLY Details of TIN Number Full Name of Proprietor / Partner / Director/ Mem Application for grant of permission to submit separate returns under sub-section (2) of section 20 of the Maharashtra Value Added Tax Act, 2002 a) I/We have following places of business Acknowledgement Return-cum-challan of deduction of tax at source by an employer under section 31 of the Maharashtra Value Added Tax Act 2002 FORM 501 Application for refund under section 51of the Maharashtra Value Added Tax Act, 2002 Sub: - Application for refund under section 51 of the Maharashtra Value Added Tax Act, 2002 Note.- (1) This statement should include details of purchases made from dealers registered under the MVAT Act, 2002.

FORM- 502 Interest payment order under section 53 of the Maharashtra Value Added Tax Act, 2002 Interest on Delayed Refund Interest on Delayed Refund Dated Designation

Amendment in under Maharashtra Value Added Tax Rules, 2005

The enactment

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