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¥. e e e g e, 3u-fram (2) T, Eree W Srae AT O e, U i— “iq 3 Y, Fram 2o = 3u-Fram () =3 Ee () <4 3u-Es (S g TFITER A W (%) = ufeedn Waswrer e fram 3¢ = 3o () e 30 () <A TGHER e qrEel 01 e e, 3 SR, GaT feraron e e et SRie A Hree Aoeaarge AR 7 s e FCTAHIE 39 S FT 07 AT AT FIOT IGHE HERA F0) TR £ FERTZTS TIeR AT SCATER F AT, AT 37 Ffee M AR-A—R0E—R ¥ RERTY S T SN A AR, fAT u, R0R/3EE ¥, i RR33 FINANCE DEPARTMENT Mantralaya, Mumbai 400 032, dated 5th December 2011 NOTIFICATION ‘ManarasHTRA VALUE ADDED Tax Acr, 2002.
No.VAT 1511/CR138/Taxation-1.—Whereas the Government o f Maharashtra is satisfied that circumstances exist which render it n écessary to take immediate action further to amend the Maharashtra Value Ad deda, Tax Rules, 2005 and to dispense with the condition of previo us publicatio’ 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, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely -
1. (1) These rules may be called the Maharashtra Value Added Tax (Sixth Amendment) Rules, 2011.
(2) They shall come into force with effect from the 1st April 20
12.
2. Tn rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “the principal Rules "), in sub-ru le (4),—
(1) in clause (a), in sub-clause (ii),— () for the words “ an annual return within twenty-one days fr om the end of the year” the words “six monthly return with in thirty days from the end of the period of six months” shall be subs tituted ;
(i) after the proviso, the following proviso shall be added, namely :— “ Provided further that, the dealer covered under this cla use - shall furnish the details of sales and purchases for the enti re/ ™" year in Annexure-J1, J2 and other details in Annexure-C and D — _ as notified by Commissioner of Sales Tax, under rule 1 7A alongwith second six monthly return within ninety days from t he end of the financial year to which such return relates ”;
(2) to clause (@), the following provisos shall be added, namely:- “ Provided that, the dealer covered under clause (b), (¢) o r, as the case may be, (d) and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of s ales and purchases for entire year in Annexure-J1, J2 and other d etails in Annexure-G, H and T as notified by Commissioner of Sa les Tax, under rute 17A alongwith the last monthly, quarterly o r, as the case may be, six monthly return of the financial year within ninety days from the end of that financial year to which such retu rn relates :
WERT IE TATH SR W TR-8, fEdav 4, R0/ ¥, v 2333 4
Provided further that, the provisions of the preceding proviso shall not be applicable to the dealer who has opted wholly for the Composition Scheme provided under sub-sections (1), (2) and (3A) of section 42 of the Act.”.
3. In rule 18 of the principal Rules,-
(1) to sub-rule(1), the following proviso shall be added, namely :— “Provided that, the dealer covered under this clause and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure-J1 and J2 and other details in Annexure-G, H and I as notified by Commissioner of Sales Tax, under rule 17A alongwith the last quarterly return of the financial year within ninety days from the end of that financial year to which such return relates.”;
(2) to sub-rule (2), the following proviso shall be added, namely :— “Provided that, the dealer covered under this clause and who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for entire year in Annexure J1 and J2 and other details in Annexure-G, H and I as notified by Commissioner of Sales Tax, under rule 17A alongwith the last monthly, quarterly or, as the case may be, six monthly return of the financial year within ninety days from the end of thai financial year to which such return relates.”.
4. In rule 41 of the principal Rules, to sub-rule (1), the following proviso shall be added, namely:- “Provided that, the dealer required to file the return as per second proviso to sub-clause (ii) of clause (a) or first proviso to clause (d) of sub-rule (4) of rule 17 or proviso to sub-rule (1) or sub-rule (2) of rule 18, shall pay into Government treasury, the amount of tax due from him and interest if any, for the period covered by such return, within twenty-one days in case of monthly or quarterly returns, and within thirty days in case of the six monthly returns from the end of the period to which such return relates.”.
By order and in the name of the Governor of Maharashtra,
0. C. BHANGADIYA Deputy Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJ] SUBHASH ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A; NETAJ] SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL