Second amendment to the Maharashtra… 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

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HIT ER-F-19%—3 w0 TERTE YA YO0 ARATIROT WT AR-a, | 7, 2003/39ME 3¢, T 3y FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21 st May 2013.

NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT,2002.

No. VAT 1513/ CR 61/ 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) (hereinafter referred to as “the said Act™);

Now, therefore, in exercise of the powers conferred by sub-sections (7), (2) and (3) 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 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 ( Second Amendment) Rules, 2013.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1% May 2013.

2. Inrule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “the principal Rules™), in sub-rule (4),—

(1) in clause (a), in the second proviso, for the words “within ninety days from the end of that financial year” the words “on or before the 30th June of the succeeding year” shall be substituted and shall be deemed to have been substituted with effect from the 1% April 2012;

(2) in clause (@), in the first proviso, for the words “within ninety days from the end of that financial year” the words “on or before the 30th June of the succeeding year” shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2012.

3. In rule 24 of the principal Rules, sub-rule (I) shall be deleted.

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4. In rule 40 of the principal Rules, in sub-rule (1),—

(1) in clause (a), for the figures “210” the alphabets and figure “MTR-6" shall be substituted;

(2) in clause (d), for the portion beginning with the figures and words “405 with the Joint Commissioner” and ending with the words “employer is situated” the figures and words “424 in an electronic form” shall be substituted.

In rule 45 A of the principal Rules, in chalan Form Number MTR -6, in the heading, after the figures, “18,” the figures “40,” shall be inserted.

6. I rule 54 of the principal Rules,- in clause (@),—

(i) the words and brackets “unless the claimant deaer is engaged in the business of transferring the right to use (whether or not for a specified period) for any purpose, in respect of the said vehicles” shall be deleted;

(2) the words “and goods vehicles” shall be deleted ;

7. Inrule 61 of the principal Rules,—

(1) after the words “notified as a Government Treasury” the words “or any Private Sector Bank or any Foreign Bank notified by State Government in Official Gazette” shall be inserted;

(2) in the proviso, after the words “for the purposc of these rules” the words “orany Private Sector Bank or any Foreign Bank notified by State Government in Official Gazette.” shall be inserted.

8. larule 87 of the principal Rules,—

(1) in sub-rule (1), in clause (), after the vords “by sending a scanned copy” the words “or electronically generated and digitally signed copy™ shall be inserted;

(2) after sub-rule (3), the following sub-rule shall be added, namely : — “(4) Notwithstanding anything contained in this rule, where an order, notice or any communication is made electronically and addressed to the dealer by e-mail which is provided to the department by the dealer, then such order, notice or communication, shall be deemed to have been served on the addressee. For the purpose of this sub-rule, the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000) shall be applicable.”.

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9. For FORM 303, appended to the principal -Rules, the following. FORM shall be substituted namely :

“FORM 303 FORN 503 (s e 297 Orierof Awscsment o v wmder NVAT Act 307 MVAT RC No. T T N - ves ! | Assessment L 1 L1 1F e o it Dl T | | I Rauren [BLOCKT FIAT e of Preaios Fowtiiog Viiase EE1/ ROAD e Lovatiy ey it [ e T Noticen b [T Unicrseeion | Assouning Method [ Do o s prodines,

PART-T 1. Computation of et surmover of sales labi 10 tax Farticutins T et s A e (85 ey e e sacs transacives ke viiue of braneh/ comigaument e, Jub) [mork charges i Deduet [Vatue of Goods e s of s ) e dection of sacsprce an oo of e difeence s dicouns e T oot (L e 1 s o 0w oo Ao s o s 1 abonch S0 5501 i et S0 0 vl ot o cure s Sua ot of €t s s poid i St Gk o i T S R T R S Sl oT e o Y S orns oo AU [Cooar o Too ok s < B o i S S T Swer S o il vl s o e e ondr o Nl & il T [ Ao ok 93 Gt OF i 1 5. et [N Sy ooy s R T (7 2 Computation of ax payal e e MYAT At I EyERTCe) RISeRTLY) [ e P T T S B T T e 1

PART-ILT Computation of Turaover of purchases cligi Tor set-oft T Particatars A per Rerwrms 6 Totil fwvacr 1 purchs noudes tases, Sl o beanch | | onsigonvat eansies received and jo work birges educt Vi T Gl W (o o s Vo oo oo o1 e —— i —— B ] R ) i C Ty s G G ool (0 0w 6 RHErsLnT g s o Foruti A e R e R Wi St e F bl s i o geiurcd ers e e e gt s T T T o A S s O e 5000 o Sxem it o v T —— TS — RN WENTE YA AT SFATERTT T U4, F 32, 2003/390 3], T ]34 w [PART-112 Tax Rate wise breakup of within state purchiase from 1cgistered dealcrs chgible_for set-oft As per Returnis (Rs) S Rate of e As per Return's (R As determined (R9) No B Net Tumnover of purchases (R} Tax Amount (Rs) Nel Turnover of purch V[ s0% | 2 8.00% 3| 300% 4] 400% ] 5 100% 6 8 9 1 10] 1 i H 2 T |57 ot | | B

PART-I1I._Computation of Purchase Tax payable_on the purchases effected during this period or previous periods Rate of tay] Turnover of Purchases liable (o tax (Rs,) Tax Amount ( Rs) a) b) 3 4 &) Total 1

PART-IN” Computation of availability of credit and payment of sales tax !

Particulars i As determined (Rs)

5. Total credit available 1 TSel o admissible 3 [Ainount paid dlong wih returms.

3 [AVance payinent of payments ot ise tan retrmy Refond adjusinient vrder Ner 5 [TDS wndar WCT G [T vand Totat T Dot credis avaiable

6. i iy able / Retund adissible Saic T payable. T AL Vs Lax payable as per Part 11 Tctal Tan Payabl of credit_availa Tess Aga Tess Salen Tan decried vempied 5 6 [Balances- Sales Tax payable 7 Excess credit, if any Deduct i) [Adjustment_towards CST pavable Astment o ards ET payable nde: Siaharisiiia Goods mto Local Areas Act, 2102 Fax o Enry of At towards ET payable under he Malaras Enuy_of Motor Vehigles into Locul Areas Act, | ira Tax on the 57 .

] Balance amount payable 85 Balance amount refundabic | Tadd /Deduct :

19 Thierest 10[ Peralty 11| Amount Torfeited being sum collected in contraven i of secion 60 12] Teial Amount_payable (excluding deferted tax) 13 Refund admiissible 14| Refund aiready granied 15[ Balance refund admissible 6] Add Tnierest under section 32 iF any 17| Net balnce dues, if any 18] Netefund iy % TERTE, A AU FAGRT W SR, § (R, [093/A0RG IR, W R [Cevait of Paviesty madk Ferot Fo " Chutan N kot A 1 ! T [ I 1 r [ ) St Oriry T Ssrice Vo, e o o T

10. FORM 304 appended to the principal Rules shall be deleted.

11. FORM 405 appended to the principal Rules shali be deleted.

12. After FORM 423 appended to the principal Rules, the following FORM shail be added, namely:- - FORM 424 [verioo (See Rute 174 &40) Return showing Tax Deduction at Source by an employer Under-scetion 31 of Maharashira Value Added Tax Act,2002 [l ALV AT RC. No.(TIN). i any 1 ) Pocaancar Accoust Number any | 3 |Tux Account Nuimber (TAN) (in case no PAN fud TiN) 4 Location Period Covered by Return TROM TO DAY | MONTH VEAR DAY] MONTH] YEAK 1 i 6 |Name and Addvress of the Employer Name INAME OF BLOCK NO/FLAT [PREMISES/BUILDING/ Address VILLAGE STREET/ROAD IAREA/LOCALITY crmy DISTRICT | copf.

MOBILE NUMBER | SYD CODE TELEPHONE E-miail 1d 7_{a) Tux Deducted at Source b) Add - Interest Payabl Total Amount Payable (a+b) TR, TH TIA0 SFRTHUC WO A-F, R R, 2003/49RT 3R, T 2734 eralis of Amount Paid [Chatian CT~ N Amiount () Fayment date Narme of the Dank ranch Name — I o o | The R T T T e I N A R T TR R ST e TR i S i Veur Dt o Vi of Werur H T Name OF Authrised Peream Pestzration Trmia | Y Tttty of The St (y bl il 16 The GontrRemnT i e o 14x e hrie T e T Seree ah i he perTod oFThi vetura SrNe Amount ase Contractor is not | PaidPavante 1o | ™ Name of the Contractor TIN of the Conte: oldinz MVAT 1IN, AN 0| the Contractor || the Contractor PR Rttt £} ] 2 3 4 S— 5 S — — — 7 — 8 9 10 995 996 907 998 999 1000 By the order and in the name of the Governor of Maharashtra,

0. C. BHANGDIYA, Deputy Secretary to Government.

ON.DEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM TNIANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAT 100 qo AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATI! NERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CCHARNI ROAD, MUMBAI 400 004, EDITOR SHRI PARSHURAM JAGANNATH GOSAV W™

Second amendment to the Maharashtra Value Added Tax Rules, 2005.(Rule 17(4), 40(1), 45, 54, 61 & Form 303, Form 424)

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