SEARCH: ] CHCE I NOTIFICATION Finance Department, Mantralaya, Mumbai-400 032.
Dated the 23rd October 2008.
Maharashtra Value Added Tax Act, 2002.
No. VAT/1508/CR-69/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 (herein after referred as “said Act”) 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 subsection (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra 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 (2"d Amendment) Rules, 2008.
(2) Except as provided otherwise, these rules will come into effect on the 1st November, 2008.
2. Inrule 11 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “the principal Rules”),-
(1) in sub-rule (4), in clause (b), for the word “on” the words “of effect of” shall be substituted;
(2) in sub-rule (5), after the word “or” the word “otherwise” shall be inserted.
3. Inrule 16 of the principal Rules, after sub-rule (2), the following sub-rule shall be added, namely:- “(3) A dealer who is holding a registration certificate as on the 1st August 2007, if,- (/) he has not obtained the Permanent Account Number under the Income Tax Act, 1961 shall obtain, and furnish the same on or before the 31st January 2009 to the registering authority;
(i) he has not furnished the Permanent Account Number, shall furnish the same on or before the 31st January 2009 to the registering authority.”.
4. After rule 17 of the principal Rules, the following rule shall be inserted, namely:- “17A. Electronic filing. - The Commissioner may by notification published in the Official Gazette, provide that in respect of the periods starting on or after the date specified in the said notification the class or classes of the dealers specified in the said notifications shall, in addition to a hard copy if so specified in the notification, submit application, declaration, annexure, appeal and memorandum, report of audit and any other document which may be specified in the notification in an electronic form with or without digital signature, as may be specified, in the manner laid down in the notification. Such notification may be issued from time to time.” March 2008.
In rule 37 of the principal Rules, for the words “and another copy shall be sent to the officer against whose order the appeal is filed”, the words “and one copy shall be sent to the officer against whose order the appeal is filed and in the case where the order is passed in second appeal, another copy shall be sent to the officer whose order forms the subject of the proceedings before the first appellate authority.” shall be substituted.
In rule 45 of the principal Rules, in sub-rule (6), for the words “one year” the words “twelve months” shall be substituted.
For rule 48 of the principal Rules, the following rule shall be substituted, namely:- “48. Form of Application and Notice for the purposes of proviso to sub-section (1) of section 33, - (i) The application for the purposes of sub-section (1) of section 33 shall be in Form 314.
(ii) The notice for the purposes of sub-section (1) of section 33 shall be in Form 318.” In rule 53 of the principal Rules,-
(1) in sub-rule (2),-
(a) in sub-clause (a), for the words “three per cent.”, the following shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2007, namely:- “the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956";
(b) in the Explanation, for the words and figures “sugar or fabrics to which entry 45 of Schedule A applies and” the words, “goods to which Schedule A applies if” shall be substituted;
(c) in sub-clause (b), for the words “three per cent”, the following shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2007, namely:- “the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956".
(2) in sub-rule (3), for the words “three per cent.” the words, brackets and figures “the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956"” shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2007.”;
(3) insub-rule (4) , after clause (b), the following Explanation shall be added, and deemed to have been added with effect from 1st April 2005, namely:-
Explanation .- For the purposes of this sub-rule, the expression “claimant dealer” shall also include a sub-contractor if the principal contractor has awarded the contract or part of contract to a sub-contractor and the principal contractor has opted in respect of the said contract for the composition of tax under sub-section (3) of section 42.”;
(4) for sub-rule (6), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 8th September 2006, 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, -
(a) then to the extent that dealer is a hotel or club, not being covered under composition scheme, the dealer shall be entitled to claim set-off only,-
(i) on the purchases corresponding to the food and drinks (whether alcoholic or
(i) on the purchases of capital assets and consumables pertaining to the kitchens and sale, service or supply of the said food or drinks, and
(b) in so far as the dealer is not a hotel or restaurant, the dealer shall be entitled to claim set-off only on those purchases effected in that year where the corresponding goods are sold or resold within six months of the date of purchase or are consigned within the said period, not by way of sale tc another State, to oneself or one’s agent or purchases of packing materials used for packing of such goods sold, resold or consigned:
Provided that for the purposes of clause (b), the dealer who is a manufacturer of goods not being a dealer principally engaged in doing job work or labour work shall be entitled to claim setoff on his purchases of plant and machinery which are treated as capital assets and purchases of parts, components and accessories of the said capital assets, and on purchases of consumables, stores and packing materials in respect of a period of three years starting from the end of the year containing the date of effect of the certificate of registration.”;
(5) in sub-rule (7),-
(a) after the proviso, the following proviso shall be added and deemed to have been added with effect from the 15t April 2005, namely:- “Provided further that, nothing in this sub-rule shall apply to the Indian Naval Canteen Service and the Canteen Stores Department.”;
(b) for the Explanation, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 4th July 2008, namely:- “Explanation: For the purposes of this sub-rule, the expression “actual sale price” shall mean the aggregate of sale price and the tax charged separately, if any, and in any other case the sale price inclusive of tax.”;
(6) for the sub-rule (7B), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 315t October 2007, namely:- “(7B) If the claimant dealer is holding a license for transmission or as the case may be, distribution of electricity under the Electricity Act, 2003 or is a generating company as defined in the said Act, then in respect of the periods starting on or after the 15t April 2005, save as otherwise provided under sub-rule
(1), an amount equal to the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956 of the purchase price of the goods purchased including goods treated as capital assets by him for use in the generation, transmission, or, as the case may be, distribution of electricity shall be reduced from the amount of set-off otherwise available in respect of the said purchases of goods including goods treated as capital assets.”;
(7) after sub-rule (8), the following sub-rules shall be added, namely:- "(9)(a) For the purposes of sub-rule (1), clause (a) of sub-rule (2) and sub-rule (3), any reference to the corresponding goods on the purchase of which set-off is claimed, shall be construed in relation to any period starting on or after the 15t April 2005, as a reference to the corresponding goods (not being consumable, stores, or goods treated as capital assets, parts, components and accessories of capital assets and goods used as fuel) which are resold or are so dispatched outside the State or are used in or relation to the manufacture of goods so sold or dispatched and are contained in the goods so sold, resold or dispatched and the packing material used alongwith the goods so sold, resold or dispatched. Any reference to the corresponding purchase price, corresponding taxable goods or corresponding purchases of
(b) While reducing set-off under,-
(i) sub-rule (2), for the purpose of determining the purchase price of the corresponding taxable goods, where it is not possible to ascertain the purchase price by reference to the books of account, the ratio of the sale price of the taxable goods and tax free goods or where there is no sale price, the value of the taxable goods and tax free goods shall be applied; and
(ii) sub-rule (3), the ratio of the value of the goods inclusive of any duty of Excise as it appears in the books of accounts of the goods dispatched as aforesaid and the sale price of other goods shall be applied for deciding the corresponding purchase price.
(10) If the dealer has executed a contract, at any time after the 15t April 2005, of processing of textiles, then set-off on the goods purchased on or after the said date, shall be allowed to the extent of tax paid on purchases in excess of the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956 on the purchase price,-
(a) as regards the goods in respect of which property is transferred during the said processing, and
(b) as regards packing materials used for packing of the said textiles, and
(c) as regards other purchases including purchases of capital assets shall be calculated as permissible under other rules.”.
10. In rule 61 of the principal Rules, the following proviso shall be added, namely:- “Provided that the Non-resident dealer may furnish the bank guarantee from any branch situated outside the State of Maharashtra of a bank which is treated as Government Treasury for the purposes of these rules.”
11. In rule 65 of the principal Rules, the portion beginning with the words “The dealer shall in addition” and ending with the words “the website www.mahavat.gov.in” shall be deleted.
12. 1In rule 68 of the principal Rules,-
(1) for the words “five years” the words “six years” shall be substituted;
(2) for the proviso, the following proviso shall be substituted, namely:- “Provided that, where any proceedings have been initiated in respect of any registered dealer within the said period of six years, the said dealer shall preserve the said books of accounts, registers and other documents, beyond the said period of six years till a final order is passed in respect of the said proceedings.”
13. 1In rule 78 of the principal Rules, in sub-rule (2), after clause (b), the following shall be added and shall be deemed to have been added with effect from the 1t April 2005, namely:- “(c) in respect of periods starting on or after the 1st April 2005, a sum equal to the refund claimed or, as the case may be, granted under sub-rule (2) of rule 79.".
14. In rule 79 of the principal Rules,-
(1) in sub-rule (2), for the words, figures and letters “four per cent. for the period upto the 31st March 2007 and thereafter, three percent” the words, brackets and figures, “the amount calculated at the rate notified from time to time, by the Central Government for the purposes of sub-section (1) of section 8 of the Central Sales Tax Act, 1956” shall be substituted and shall be deemed to have been substituted with effect from the 1st
(2) for sub-rule (3), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 8th September 2006, namely: - "(3) Notwithstanding anything contained in sub-rule (2), no refund under the said sub-rule shall be allowed unless, the Unit holding the said Certificate for exemption or as the case may be, for deferral payment of tax reduces in respect of the period starting on or after the 15t April 2005 an amount equal to the amount of refund calculated as per sub-rule (2) from the balance of monetary ceiling available at the beginning of the return period in respect of which refund is claimed under sub-rule (2), and files the returns or, as the case may be, revised returns for the period to which such refund relates by admitting such deductions therein.” .
15. In rule 87 of the principal Rules, in sub-rule (1),-
16.
17.
(1) in clause (b) after word “post” the words “or courier agency” shall be added.
(2) in clause (c), in sub-clause (A) for the word “notice by post, but the notice is returned undelivered by the postal authority” the words “notice by post or by a courier agency, but the notice is returnec undelivered by the postal authorities or courier agency” shall be substituted.
Form 211 appended to principal Rule shall be deleted.
For Form 315 appended to the principal Rules, the following Form shall be substituted, namely:- “FORM 315 (See rule 21(1)) Notice under Sub- section (6) of section 23 of the Maharashtra Value Added Tax Act,2002 Reference No.
R.C. No. under M.V.A.T. Act, 2002 R. C. No under C.S.T. Act, 1956 Whereas I am of the opinion that () tick mark which ever is applicable):-
(1) The turnover of sales and/or purchases has been incorrectly recorded, or
(2) Tax has been paid at the lesser rate, or
(3) The set-off has been wrongly claimed or the deduction has been wrongly claimed, in respect of the period/(s) from ------------------ to ---m-mmmmmee s .
You are now hereby directed to attend at - --- (place) at - (time) ==-==-===mmmm e O == === oo (date) and to show cause as to why you should not be assessed under sub-section (6) of section 23 of the said Act.
You are further directed to produce or cause to be produced the following documents and accounts.
and to furnish or cause to be furnished the following information.
You may also produce or cause to be produced any other evidence for determining the correct amount of tax payable by you for the said period.
Seal:
Place: Signature:
Date: Designation: "
18. In Form 406 appended to the principal Rules, for the item at Serial Numbers 4 and 5, the following shall be substituted, namely:- “4. Description and the particulars of works contract undertaken by the principal
4A. whether opted for payment of tax by way of *Yes/No Composition as per sub-section (3) of section 42.
5. Name of the dealer (Agent) SA. R.C. No. of the Agent under M.V.A.T. Act,
2002.
*As applicable ”.
19. In Form 407 appended to the principal Rules, for the items at Serial Numbers 4, 5 and 6, the following shall be substituted, namely:- . UESUTIPLLNT allu e pallitulal o Ul WUTRs LUTIUatL awarded by the principal.
4A. whether the principal has opted for payment of Tax | *Yes/No by way of Composition as per sub-section (3) of section 42.
5. Name of the dealer (Principal)
6. R.C. No. of the Principal under M.V.A.T. Act, 2002.
*As applicable ”.
20. For Form 704 appended to the principal Rules, the following Form shall be substituted, namely:- The new Form 704 can be viewed Download Menu of the Website. The path is Download > Forms > MVAT Act > New Form 704 & Schedules therewith.
New Form 704 alongwith Schedules Schedules - I Schedules - II Schedules - III Schedules - IV Schedules - V Schedules - VI Useful Bookmark this Send this pageto a Links site friend Copyright © 2007 Department of Sales Tax, Government of Maharashtra. Disclaimer Contactus | | Sitemap