RNI No. MAHBIL /2009/37831 Reg. No. MH/MR/South-339/2011-13 HERTE IS 70 SETYIWUT YT AR—o ad w, 3F g0%] AR, fedar Qe, R0%3/WW &, WF ]I [g u, w7 R.00 FTIROT FHE 99 wiferpd weRTeT (T T, -3 T TH-oF qie wheg e Fraw 9 aRw etaie) fam g sw.
forer farsmr | oo o, fEAF % STHEARY 0% ECteny WRRTE Heaataa &Y sifufas, jo0R.
FHiE TEE. k3 W, . AR/ FH-, —TERTg Fedaten T SfufEm, 00 (0w T HEIR) A FEH 0 = W-W(E)WWWWWWWW,WW,W,WWW(Bfl"T{Z ' Mamj,m%mvfisfimmafiwm(a)wfififiaéfiwm:mwmmmfimwww@m . St T W (2) T R ot sten it TEA W () WA TR el fie Yo I A ST - et &, oA o e Wt et o ferawor R TR Eoi) ® s e (&) @ () ® [©) g el Aigult e e ot forarorien fafiet i it () WA R AR o fewten feic i, e, Tt e SE 3 SRR WqW ¢ St vev Seifersien firt e Feptens femmean fetepreier fe caget & () et TR =R ¢ FE fafafiee oo faetol qrger e v Teifaciean feTe s ¥ arer ot .
I EFR-F-0e-% ® TERTE TR I SR 9T OR-4, Fedsr e, 2003/019 §, T R]3n e S () @) ® S Aol qrEen T wen S faerorer ffedt fetien W () med g avdier sifent e shiored e R e s e i Ao ¥ SR WU o7, @ enes e e fafed AT WX AU ST I A FeArAT faret ¥es. fetishrer fefan camgelt v () wet STRIMER G-I el s feien A faffeee Serel faawor srae .
ST, I AR, Tl A .
e =iieult qrEearn s R fafed fEih L w9 (F) T R eI Seed He[t uT=ar wiferart el TOTEHI GAEd S AR HQUIHE! e Sheiedr feRviet. gfea dhotedt faree fehen wmet w@i (%) TETCCT ST, 3 AN, 3Tt aste ¢ afrer @ e gyet e faffi sl frerol e e Sfor e FEeRT feretat .
Eaeicinibicuib e WA ST fi A FrenaHiTe A i, TERTETeAT Rt fermTear wewr fenhien fqwmenr wiw (%) WA AR (@) WeRTszreA fashient fawmrear wedferd T U A St i dite e feeruier agidiler aift ssavieg i (%) W TG frero qTEE arean aRiet N wrened 39 s Wyt fafiie el foerot, samaraien at s (@) fespia e fafies oelior amm WA el T e, o1 fgaoren fodle feties i () WA AR (@) W@ (%) Hed fafaides St fereor, SR IR W SRAACT IS et IO ST Al Shelod] [ROIER HIeh el e faaorean e Y. fefe T e 37 IR STETURGH T AT AT @A Fefed .
s, St i . () i () T e ekl o QI HIUATGET Tl HIeThreAT i AR THAT 203 Weller 375t Tr@ed Her ST T, 2 L R0 & AT o feraronien fafect i waiw () wed o an anfrgaren foie wforse sreeroan aiftrgaren femiemmda 2 ITRZ R0 WG YE Spoted fqeruiar shrenareirea et fafe featea faar T . R T GTR glorean s o sfrgee 39 SO Wqot gl i () wed fafafe shotedt forrot fafafe Sctem ot s femioer duom sreEdtder faet 3, T FEA.
AR} e T et afor it fearot ar TS, AT T SR Wi SR-a, {5 R0, 003/7 &, v 2R3u 2 Esceil (a0 @ () ® ® o TR, Frarrem e Al 0 ST R0k WRE Wi (F) AR AR W () ek faffes et Rt 37 el e v At O A R o el iR iR 3ot v cget e e YT FXOAE FA A G J0RR TeereA 3T FEOR W sl SR o ae e TR ST foreiel Y.
aeifer sifirer ferwarae T FHOR HTIRY.
a"::
A SRS T e SR, i faeie o wRelel arde fo, i, St feromerer WAl faei Yo WA dhoiet ST, TR ST TR TRATAT fée TN, Fociet WS SR SO .
TERTZTE T ATeAl SRUER o A, . 9. winfean, AR 39 ghE.
T AR-F-%s9-7 TR WA T FETROT M -, fSEE R0, 0R3/WIW §, WH 23 FINANCE DEPARTMENT Hutatma Rajguru Chowk, Madam Cama Road, Mantralaya, Mumbai 400 032, dated the 1st January 201 4.
NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT 1513/C.R. 124/Taxation-1—In exercise of the powers conferred by the proviso to sub-section (6) of section 20 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby exempt in the public interest, the late fee, to the extent specified in column (d), in respect of the returns specified in column (c) of the Schedule appended hereto, by the class or classes of dealers specified in column (b), subject to the conditions mentioned in column (e) of the said Schedule with effect from the 1st August 2012.
Schedule Sr. Class or Classes Returns eligible Extentof Conditions No. of dealers for exemption exemption @ (®) © (d ©
(1) Dealerwhohave Returns of which due date fall Wholeofthelate Returns specified in column obtained new at any time upto the end of the fee payable in (c) shall be filed on or before registration. month, in which registrationis respect of the the due date for the period of granted to the dealerorthe returns specified return containing the date of status of the dealer isshown in column (¢). grant of registration or the as “Active” on the web site status of the dealer is shown of the Sales Tax Department, as “Active” on the web site of as the case may be. the Sales Tax Department, as the case may be.
(2) Dealers whose Returns whose due date fall ~ Whole of the late Returns specified in column (¢) Registration between the date of issuing fee payable in shall be filed on or before the Certificate has of the Registration cancellation respect of the due date for the period of been cancelled and order and date of passing returns specified return containing the date of has beenrestored o the registration in column (c). restoration order passed by subsequently by the restoration order. the appellate authority or any order of the court.
appellate authority or any court. .
(3) Dealers whose Returns whose due date fall ~ Whole of thelate Returns specified in column (¢) effective date of the between the 1st April of the fee, payable, in shall be filed on or before Registration year in which the dealer respect of the the date intimated by the Certificate has been became liable forregistration return/s, specified authority empowered to grant modified inan and the date of effect of the in column (c). administrative relief.
administrative relief - Registration Certificate, as it proceeding. stood before grant of administrative relief.
(4) Thedealerswho Returns whose due dates fall Wholeofthelate (a) Commissioner or an are unable to during the period when the fee payable, in officer designated by him upload the returns ~ technical difficulties of the respect of the shall be satisfied that due to due to technical automation system of the retumns specified technical difficulties of the difficulties of the Sales Tax Department of in column (c). automation system of the automation system ~ Maharashtra existed. Sales Tax Department of of the Sales Tax Maharashtra, certain class Department of or classes of dealers are Maharashtra. unable to upload returns, specified in column (c).
HERTY, YR T AR 9T AR-F, Fedaw v, 2003/919 §, W /3% ) (@) ®) © (d) (©
(b) Returns should have been filed within the period specified by the Commissioner of Sales Tax.
(5) Dealerwhichisa Return of which duedate falls Wholeofthelate (a) Return, specified in proprietary 4. onorimmediately after the fee payable in column (c), shall be filed concernand whiose date of the death of the respect of the within one year from the proprietor dies. proprietor. return specified end of the period of return in column (¢). during which the proprietor dies.
(b) The legal heir of the deceased proprietor should have filed an application in Form 103 before uploading the return specified in column (c).
(6) Dealers who were ~ Returns which were due Whole of thelate Returns specified in column (c) covered underany during the period starting fee payable in shall be filed on or before of the class or from the Ist August2012and respect of the the due date for the period of classes specifiedat ending on the date of this returns, specified return containing the date of Sr.No.(1)to(5) notification and which are in column (c). this notification.
aboveduringthe filed after the date of this period starting from notification.
the 1st August 2012 to the date of this notification. .
(7) Adealer who Returns for any of the Whole of thelate Returns specified in column (¢) undertakes the periods starting from the fee payable in should have been filed on or construction of 20th June 2006 to the respect of the before the 31st October 2012.
flats, dwellingsor ~ 30th September 2012, as the ~ returns specified in buildings or case may be. column (c).
premises and transfers them in pursuance of an agreement along with land or interest underlying the land.
Note :—In case of dealers, who have either paid the late fee or have adjuéted the late fee against the refund for any of the returns, as the case may be, covered by this notification, then refund or adjustment of such amount shall not be permitted.
By order and in the name of the Governor of Maharashtra, O.C. BHANGDIYA, 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, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJl SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.