WEWTEZ YT TA0, FHTERTT, TR 2, 004/ 22, T 2329 NOTIFICATION Maharashtra Value Added Tax Act, 2002.
No. VAT-1505/CR-105/Taxation-1 [vrT w-a Finance Department Mantralaya, Mumbai 400 032.
dated the 1%t April 2005.
In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005), Government of Maharashtra hereby subject to the conditions specified in column
(5) against each class of dealers specified in column (2) of the Schedule appended hereto, provides for composition of tax payable by the said dealers on their sales specified in column (3) of the said Schedule as spedfiea in column (4) of the said schedule.
7 SCHEDULE Serial | Class or Classes of Sales or Composition | Conditions No, classes of Purchases Amount y dealers - (1) @ @) @ ©)
(1) | Restaurants, | Aggregate of sales of food and | 8 per cent. of | (i) The claimant fi‘u‘::’fs and | o0 alcoholic drinks, served | the turnover dealer shall not for consumption at or in the | of salesinthe | be entitled to.
immediate vicinity of any restaurant, hotel, eating house, refreshment room or boarding establishment or in any club or supplied by such restaurant, hotel, eating house, refreshment room or boarding establishment or club, not being food and nonalcoholic drinks served for consumption in any restaurant or hotel or any case ofa registered dealer and 10 per cent of the turnover of sales in the case of an unregistered dealer.
claim any set off or refund under the Maharashtra Value Added Tax Rules, 2005, in respect of the purchases of any goods.
(if) The claimant dealer shall ®¥) WO SR-A] WERTE YR YIS0, STHTE, T §, 3004/ 22, I 237 serial [ Class or Classes of Sales or Composition | Conditions L classes of Purchases Amount dealers 1) @) @) ) 8l part thereof having gradation not collect tax of "Four Star " and above or supplied by such restaurant, or hotel separately in the bill, cash memo or invoice issued to the customer.
(itf) The claimant dealer shall apply in the ‘Form-1' appended to this notification for exercising the option to pay tax under the composition scheme. The application should be made before 30t April 2005 or as the case may be, at the time of application for Registration Certificate under the Act.
(i) If the option to join the AT AR a—(337) @w TR YT A, SFETE, Tt 2, Roou/A g2, Tk g’e [wrr <= Serial No.
Class or classes of dealers Classes of Sales or Purchases Composition . Amount Conditions m 2 ®) ) 5 composition scheme is exercised, in any year then it can be changed only at the beginning of the next financial year.
@ Caterers Sales of food and nonalcoholie drinks served for consumption at any place other than a restaurant hotel, eating house, refreshment room or boarding establishment or any club by a caterer.
6 per cent. of the turnover of sales in the case of a registered dealer and 8 per cent. of the turnover of sales in the case of an unregistered dealer.
(i) The claimant dealer shall not be entitled to claim any set off or refund under the Maharashtra Value Added Tax Rules, 2005, in respect of the purchases of any goods.
(ii) The claimant dealer shall apply in the ‘Form-2' appended to this notification for exercising the option to pay tax under the composition scheme. The 3%) WIT SR-A]| HERTE IR T, SIS, T 8, 004/ 22, 7§36 Serial [ Class or Classes of Sales or Composition | Conditions No. | classes of Purchases Amount dealers ) @) 3) @ ) application should be made before 30 April or as the case may be, at the time of application for Registration Certificate under the Act.
(i) If the option to join the ‘composition scheme is exercised, in any year then it can be changed only at the beginning of the next financial year.
(3 | Bakers Aggregate of Sales of bakery | 4 per cent. of | (i) The claimant products. the first thirty | dealer shall be lakh rupee of | certified by the the total Joint turnover of | Commissioner for sales of goods | the purpose of including claiming benefit bread in loaf, | under this entry rolls, or in (if) The claimant slices, toasted | dealer shall not or otherwise, | be entitled to in the case of | claim any set off v) TR W T, SRTER, T ¢, R00W/3 o8, T R3R0 [W0T == Serial Class or Classes of Sales or Composition - Conditions Ao classes of Purchases Amount dealers [6)] @) 3) @) ©) aregistered | or refund under dealer and 6 the Maharashtra per cent. of Value Added Tax the first thirty | Rules, 2005, in lakh rupee of | respect of the the total purchases of any turnover of goods.
sales of goods | (iii) The turnover including of sales of bakery bread in loaf, | products rolls, or in including bread slices, toasted or otherwise, in the case of an unregistered dealer.
has not exceeded rupees thirty lakh in the year previous to which the composition is availed of and if the dealer was not liable to pay tax in the immediately preceding year, then he is entitled to claim the benefit of the scheme in respect of the first thirty lakh rupees of the total turnover of sales in the current year.
(iv) The claimant dealer shall apply @) oI A=) TERTE I AU, JETEIT, T 2, R004/37 88, T R Serial No.
Class or classes of dealers Classes of Sales or Purchases Composition Amount Conditions 1) ) [&)] @ ®) in the ‘Form-3' appended to this notification for exercising the option to pay tax under the composition scheme. The application should be made before 30 April 2005 or as the case may be, at the time of application for Registration Certificate under the Act.
(v) If the option to join the composition scheme is exercised, in any year then it can be changed only at the beginning of the next financial year.
@ Retailers Resales made by a registered dealer, of any goods excluding 8 per cent. of the excess, if {0 The selling dealer does not () T YT T, SRR, T 2, R00u/3 2, T 23RS [T =w-a in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953.
2) Country liquor, as defined in Maharashtra Country Liquor Rules, 1973.
3) Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreign Liquor (tmport and Export) Rules, 1963.
4) Drugs covered by the entry 29 of the Schedule C appended to the Act.
5) Motor Spirits notified by the State Government.
under sub-section (4) of section 41 of the Act.
[erai [ classor Classes of Sales or Composition | Conditions b classes of Purchases Amount dealers [88] ] ) @ 5) e tarnover of rosales of the | any, of the | collect tax following goods:~ turnover of | separately in 1) Foreign liquor, as defined | %' of goods | respect of the specified in | sales specified in column 3 in respect of the six monthly period over the turnover of purchases in respect of the said six monthly period, effected from the Registered dealers as regards purchases of taxable goods, as increased by the amount of tax collected by his vendor separately from the selling dealer, referred to in column (2) column 3.
(1) The claimant dealer shall not be entitled to claim any set off or refund under the Maharashtra Value Added Tax Rules, 2005.
(iii) The turnover of sales of goods specified to in column (3) of this entry has not exceeded rupees fifty lakh in the year previous to which the composition is availed of and if the dealer was not liable to pay tax in the immediately preceding year, then he is entitled to claim the benefit of the scheme in respect | (¥o) o IR-A] T VT TS, SRTER, URIE €, Ro0u/3 8, W 03RS Serial Class or Classes of Sales or Composition Conditions Ao classes of Purchases Amount dealers ) @ @ @) ©) of the first fifty lakh rupees of the total turnover of sales in the current year.
(iv) The turnover of purchases referred to in column (3) shall be reduced by the amount of every credit of any type received by the selling dealer from any of his vendors whether or not such credit is in respect of any goods purchased by the selling dealer from the said vendor.
(v) In respect of the six monthly period starting on the 15t April 2005, for calculating the excess referred to in column (4), 5/6% of the (G FERTE I TTTU, AR, T §, 004/ 82, T 8329 [wwr =T Serial Class or Classes of Sales or Composition Conditions X, classes of Purchases Amount dealers ) @ @ @) 15) turnover of sales of the six monthly period is to be considered instead of the entire turnover of sales for that period.
(vi) The claimant dealer shall apply in the ‘Form-4" appended to this notification for exercising the option to pay tax under the composition scheme. The application should be made before the 30 April 2005 or as the case may be, at the time of application for Registration Certificate under the Act.
(vii) If the option to join the composition (x3) o WReE] TR T T, ST, T €, R00w/3 /8, T 23R Seral | Class or Classes of Sales or Composition | Conditions o classes of Purchases Amount dealers ) 2) 3) ) 5) scheme is exercised, in any year then it can be changed only at the beginning of the next financial year.
* (6) |Dealersin Sales of second-hand 4 per cent. of | (i) Claimant Second-hand | passenger motor vehicle the turnover dealer shall be Motor whether or not sold after of sales of certified by Vehicles reconditioning or refurbishing | motor vehicles the Joint by a registered dealer whose | mentioned in Commissioner principal business is of column (3). of Sales Tax buying or selling of motor for the vehicles. purpose of this entry.
(if) The selling dealer proves to the satisfaction of the Commissioner that the Entry Tax in respect of the said vehicle has been paid, or that the said vehicle is registered at the time of purchase under the (¥3) WERTE ITE ITAT, ST, TR €, R004/37 2%, T 237 [wrT =R Serial No.
-Class or classes of dealers Classes of Sales or Purchases Composition Amount Conditions 1) @) ) @) 5) Central Motor Vehicle Rules, 1989 in the State of Maharashtra and accordingly, registration mark of this State was allotted to the said vehicle.
(i11) The claimant dealer shall apply in the ‘Form-5' appended to this notification for exercising the option to pay tax under the composition scheme. The application should be made before 30t April 2005 or as the case may be, at the time of application for Registration (¥%) W US| FERTE YT YIS, SETEROT, TR €, R004/24 88, T ']20 serial | Class or Classes of Sales or Composition Conditions No- | classes of Purchases Amount dealers (88 @ 3) @) 5) Certificate under the Act.
(¥w) TR ST T, FETERO, TR ¢, R00u/AA 22, WH YRS [wPT ww-a Form-1 (See section 42 of the Maharashtra Value Addeg Tax Act, 2002) Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Class of dealers Restaurant / Club / Hotel [P R . 7 . ama dealer registered under the Bombay Sales Tax Act, 1959 and I continue to be registered under Maharashtra Value Added Tax Act, 2002 In terms of the provisions of section 42 of the Maharashtra Value Added Tax Act, 2002, T confirm that I am eligible to opt for payment of tax under the composition scheme and accordingly, I hereby communicate that I would be paying tax under the composition option with effect from 1+ of April 2005. Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
I am aware that as a composition dealer, T am not eligible to - claim set-off of sales tax paid on purchases, - eligible to recover the composition amount from my customers separately and - to issue ‘Tax Invoice’, - change over to a normal VAT dealer tll the end of the financial year.
Place Signature Date Status of the signatory [ For office use only ] Name of the dealer RC. No. under the M.V.AT. Act, 2002 Nature of business Place :
Dated Signature and Stamp Of Receiving Officer ACKNOWLEDGEME!
Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Received intimation for choosing an option to pay tax under the scheme of composition.
Place :
Dated : Signature and Stamp Of Receiving Officer Please note your RC number under the MVAT Act now reads as:
Please use_this new number in all the documents such as invoices purchase orders, and the returns, chalans etc. under this Act (¥%) T AR-E] AERTE YA TTT05, STATEROT, T 2, 004/31 28, 71 2236 Form-2 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002 Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Class of dealers Caterer under the Bombay Sales Tax Act, 1959 and I coritinue to be registered under Maharashtra Value Added Tax Act, 2002 In terms of the provisions of section 42 of the Maharashtra Value Added Tax Act, 2002, I confirm that I am eligible to opt for payment of tax under the composition scheme and accordingly, I hereby communicate that [ would be paying tax under the composition option with effect from 1+ of April 2005. Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
Tam aware that as a composition dealer, I am not eligible to - claim set-off of sales tax paid on purchases, - eligible to recover the composition amount from my customers separately and - to issue ‘Tax Invoice’, - change over to a normal VAT dealer till the end of the financial year.
Place Signature Date Status of the signatory [ For office use only ] Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Place Dated Signature and Stamp Of Receiving Officer ACKNOWLEDGEMENT Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Received intimation for choosing an option to pay tax under the scheme of compositior.
Place :
Dated Signature and Stamp Of Receiving Officer [ Please note your RC number under the MVAT Act now reads as: ’ ' Please use this new number in all the documents such as invoices purchase orders, and the returns, chalans etc. under this Act (%) TR R T, FATEROT, THE 2, Root/3A 02, RS [wrT = Form-3 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002 Narme of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Class of dealers Baker Toci A ok 7 e ~ama dealer registered under the Bombay Sales Tax Act, 1959 and I continue to be registered under Maharashtra Value Added Tax Act, 2002 In terms of the provisions of section 42 of the Maharashra Value Added Tax Act, 2002, I confirm that 1 am eligible to opt for payment of tax under the composition scheme and accordingly, I hereby communicate that T would be paying tax under the composition option with effect from 1+ of April 2005, Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
T am aware that as a composition dealer, I am not eligible to - claim set-off of sales tax paid on purchases, - eligible to recover the composition amount from my customers separately and - to issue Tax Invoice’, - change over to a normal VAT dealer till the end of the financial year.
Place Signature Date Status of the signatory [ For office use only = Name of the dealer R.C. No. under the M.V.AT. Act, 2002 Nature of business Place :
Dated Signature and Stamp Of Receiving Officer ACKNOWLEDGEMENT Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 rs Nature of business Received intimation for choosing an option to pay tax under the scheme of composition.
Signature and Stamp Of Receiving Officer Please note your RC number under the MVAT Act now reads as: J Please use this new number in all the documents such as invoices purchase orders, and the returns, chalans etc. under this Act (¥¢) WP ARA] AT VT TSI, SR, Ui 8, [oot/AT 2, T 23R Form-4 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option to pay tax under the scheme of composition under the Maharashira Value Added Tax Act, 2002 Name of the dealer R.C. No. under the MV.AT. Act, 2002 Nature of business Class of dealer Retailer under the Bombay Sales Tax Act, 1959 and T continue to be registered under Maharashtra Value Added Tax Act, 2002. / In terms of the provisions of section 42 of the Maharashtra Value Added Tax Act, 2002, T confirm that [ am eligible to opt for payment of tax under the composition scheme and accordingly, I hereby communicate that I would be paying tax under the composition option with effect from 1¢ of April 2005. Further, [ hereby undertake to abide by the terms and conditions governing the composition scheme.
T am aware that as a composition dealer, I am not eligible to - claim set-off of sales tax paid on purchases, - eligible to recover the composition amount from my customers separately and - to issue “Tax Invoice’, - change over to a normal VAT dealer till the end of the financial year.
1 further declare that I am not manufacturer or importer or not purchasing any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in sub-section (1) of section 8 of the Act.
Place Signature Date Status of the signatory [ For office use only ] "Name of the dealer i R.C. No. under the MV.A.T. Act, 2002 ‘Nature of business Signature and Stamp of Receiving Officer Name of the dealer RC. No. under the MV.A.T. Act, 2002 Nature of business Received intimation for choosing an opfion to pay tax under the scheme of composition.
Place :
Dated: Signature and Stamp of Receiving Officer [ Please note your RC number under the MVAT Act now reads as:
inve qrT AR F—(¥) (%) WERTE YT TIAU, SRTERT, TR 8, 00U/A7 82, WHRR0. [wrT aw-7 Form-5 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002 Name of the dealer RC. No. under the M.V.AT. Act, 2002 Nature of business Class of dealers Dealer in Second-hand Motor Vehicle
1.. of .. ~-ama dealer registered under the Bombay Sales Tax Act, 1959 and I continue to be registered under Maharashtra Value Added Tax Act, 2002 In terms of the provisions of section 42 of the Maharashtra Value Added Tax Act, 2002, I confirm that I am eligible to opt for payment of tax under the composition scheme and accordingly, I hereby communicate that T would be paying tax under the composition option with effect from 1 of April 2005, Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
Tam aware that as a composition dealer, I am rot eligible to - claim set-off of sales tax paid on purchases, - eligible to recover the composition amount from my customers separately and - to issue ‘Tax Invoice’, - change over to a normal VAT dealer til the end of the financial year.
Place Signature Date Status of the signatory ( For office use only ] Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Signature and Stamp of Receiving Officer Name of the dealer R.C. No. under the M.V.A.T. Act, 2002 Nature of business Received intimation for choosing an option to pay tax under the scheme of composition.
Place:
Dated : Signature and Stamp of Receiving Officer [ Please note your RC number under the MVAT Act now reads as: J‘ By order and in the name of the Governor of Maharashtra.
SUDHAKAR N. JAMODE, Deputy Secretary to Government.