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NOTIFICATION ManARASHTRA VALUE ADDED Tax Act, 2002.
No. VAT. 1516/CR 64/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); Now, therefore, in exercise of the powers conferred by subsections (1), (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 (Third Amendment) Rules, 2016.
(2) Except as otherwise provided in these rules it shall come into force with effect from the 26th April 2016.
2. In rule 11of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “the principal Rules”), in sub-rule (4),for clause (b),the following clause shall be substituted, namely :— “(b) (i)where the registration is to be cancelled under sub-clause (a) of the second proviso,the date of effect of the certificate of registration issued;
(ii) where the registration is to be cancelled under the sub-clause () of the second proviso, the date of effect shall be the date, as the Commissioner may deem fit after making such inquiry.”.
3. In rule 40 of the principal Rules,—
(1) in sub-rule (1),—
(a) in clause (d), for the words “three months of the end of the year to which the return relates” the words “twenty one days from the end of the month in which tax is so remitted as provided in clause (a)” shall be substituted;
(b) after the clause (d), the following clause shall be added, namely :— “(e) The principal contractor, desiring to transfer the credit to the sub-contractor, as provided in clause (i) of sub-section (4) of section 31, shall file a return in Form 424A electronically on the website. After filing of such return, the principal contractor shall issue a certificate in Form 402A to the sub-contractor for transferring such credit. Such principal contractor shall maintain a separate account in Form 404 A, for each year, containing details of credit, so transferred.”;
(2) in sub-rule (2), in clause (c), afterthe words “grant such certificate” the words and figures “in Form 411” shall be added.
4. In rule 40A of the principal Rules, in sub-rule (3), for the portion beginning with the words and figures “ shall file a return in FORM 423 ” and ending with the words “ to which the return relates ” the words and figures “ shall submit a return electronically on the website in FORM 423 within twenty one days from the end of the month in which amount of sales tax is so collected.” shall be substituted.
5. For rule 63 of the principal Rules, the following rule shall be substituted and shall be deemed to have been substituted with effect from 1st May 2016, namely :— TERTE WA I AR WA 9R-q, Ol ]%, R0RE/AWE R, W 2’3 23 “63. (1) The application for the purposes of sub-section (1) of section 55 shall be made in Form 703 along with prescribed fees, by a person, to the Commissioner on the following questions, whether, for the purposes of this Act :
(a) such a person, society, club or association or any firm or any branch or department of any firm, is a dealer, or
(b) such a person or dealer is required to be registered, or
(c) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or
(d) any transaction is a sale or purchase, or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof, or
(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or
(f) set-off can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such set-off can be claimed.
(2) The fees paid under this rule shall not be refunded under any circumstances.
(3) For the purpose of clause (b) of sub-section (7) of section 55 of the Act, the concerned officer shall submit a report to the Commissioner or the Advance Ruling Authority in Form 703A.
(4) For the purpose of clause (c) of the sub-section (7) of section 55, the communication regarding acceptance of the application shall be in Form 703B.
(5) The notice for the purposes of first proviso to sub-section (13) of section 55 shall be in Form 703C. The date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.
(6) The application for rectification of mistake under sub-section (13) of section 55 shall be made in Form 703D.
(7) The notice for the purposes of clause (a) of sub-section (14) of section 55 shall be in Form T03E.
(8) For the purposes of this rule all the forms or notices may be uploaded or, as the case may be, issued electronically”.
6. Inrule 73 of the principal Rules,in sub rule (2), in the Table, at serial No. 16, in column (3) for the words “Rs. Five hundred” the words “Rs. Two Thousand” shall be substituted.
¥ TERTE FE T SAETERT VAT 9R-q, TR 3%, 0%6 /490 R, W 2R3
7. In the Forms appended to the principal Rules,—
(1) after Form 402, the following Form shall be inserted, namely :— “FORM 402A [See Rule 40(1)] Certificate for transfer of credit to be given to the sub-contractor under sub-section(4) of section 31 of the Maharashtra Value Added Tax Act, 2002 Certificate No:- Dated :- 1 TIN of Principal Contractor 2 Name and full address of the Principal Contractor 3 TIN of the sub-contractor 4 Name and full address of the sub-contractor 5 Particulars about credit transferred
(1) Contract number
(2) Date and Sr.number of invoice issued to sub-contractor
(3) Amount of tax deducted by employer
(4) Date of payment
(5) Date of form 402 issued by employer
(6) Amount of credit transferred to sub-contractor Certified that, the credit of tax deducted at source by the employer has been transferred to sub-contractor and I/we have not taken the credit of tax so deducted by the employer. That the particulars furnished in the statement above are true and correct to the best of my knowledge.
Place Signature of the principal contractor Dated Status, i TERTE YA YA SAEERTT MR AR-a, T %, R0RE/3WHE R, Ik R3¢ 1)
(2) after Form 404, the following Form shall be inserted, namely:- “FORM 404 A [See rule 40(1)] Register to be maintained by the Principal contractor who have transferred the credit under the Maharashtra Value Added Tax Act, 2002 Sr T.D.S. Date of Period to Name and TIN of the sub- Amount No. Certificate Certificate which the address of contractor of tax No. issued certificate the sub- executing the deduc by employer relates contractor to works contract ted by whom the employcredit is er transferred
(1) (2) (3) (4) (5) (6) (7) 28 TERTE FE T SAETERT VAT 9R-q, TR 3%, 0%6 /490 R, W 2R3
(3) after Form 424, the following Form shall be inserted, namely :— “FORM 424A (See Rule 17A & 40) Return showing transfer of Tax Deduction at Source credit to sub-contractor under-section 31 of Maharashtra Value Added Tax Act, 2002 1 MVAT. R.C. No. (TIN) 2 Period Covered by Return From To Day Month Year Day Month Year 3 Name 4 Details of the credit transferred to the sub-contractor during the period of this return Name of the TIN of the TDS TDS credit TDS credit Sub-contractor | Sub-contractor Certificate available with passed to Sub- Number issued Contractor contractor by Employer Total 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 19 20 21 The information contained in this return is true to the best of my knowledge and belief Date of Filing Day Month Year of Return Name of Authorised Person Designation E-mail ID Place 2.
TERTE WA I AR WA 9R-q, Ol ]%, R0RE/AWE R, W 2’3 2
(4) for the Form 703 , the following forms shall be substituted, namely :— “FORM 703 (See rule 63(1)) Application for Advance Ruling under section 55 of the Maharashtra Value Added Tax Act, 2002 To The Commissioner of Sales Tax, Maharashtra State Vikrikar Bhavan, Mazgaon, Mumbai 400 010.
Subject:—Application for Advance Ruling under section 55 of the Maharashtra Value Added Tax Act, 2002.
Sir, I/We, the undersigned, do hereby request you to give Aadvance Ruling in my/our case.
The details are as under.
Name of the applicant Status of applicant Name and Style of Business, if any Address of the applicant / Address of the place of business, if any TIN (f applicable) or PAN Constitution of the applicant Landline Telephone No. if any Mobile No.
E-mail address The question on which Advance Ruling is sought The applicant, therefore, prays that he may be given Advance Ruling in the above mentioned matter.
Declaration :— I, hereby declare that the question raised in this application,—
(a) is not pending before the Tribunal, Bombay High Court or as the case may be, the Supreme Court in respect of the applicant.
AT FR-F-234-3 e TERTZ I I SREROT AT =R-9, Tl 3], R0%E/A90E R, T %3¢
(b) does not relate to a transaction or issue which is designed apparently for the avoidance of tax.
I/We hereby declare that what is stated herein is true to the best of my knowledge and belief.
Date :- Signature :— Yours faithfully Place : Name of the applicant :- Status :- TR I YT ARV HAT TR-a, T ], R0RE/AWTE R, Ik R3¢ A FORM 703 A [See rule 63(3)] Report for Advance Ruling under clause (b) of sub-section (7) of section 55 of the Maharashtra Value Added Tax Act, 2002 The Commissioner of Sales Tax /Advance Ruling Authority, Maharashtra State Vikrikar Bhavan, Mazgaon, Mumbai 400 010.
Sub :—Report for Advance Ruling under clause(d) of sub-section (7) of section 55 of the Maharashtra Value Added Tax Act, 2002 Ref:— Sir, I, the undersigned, hereby submit a report regarding application for advance ruling by M/s. The details are as under :— Name of the applicant Name and Style of Business, if any Registration Certificate Number (if any) *Remarks (if any) The question raised in this application,— *(a) is pending/not pending before the Tribunal, Bombay High Court or as the case may be, the Supreme Court in respect of the applicant or *(b) does /does not relate to a transaction or issue which is designed apparently for the avoidance of tax.
Date : Signature :
Place : Name of the Authority :
Designation :
*strike-out whichever is not applicable.
AT FR-F-R34-337 R0 TERTE FE T SAETERT VAT 9R-q, TR 3%, 0%6 /490 R, W 2R3 FORM 703 B [See rule 63(4)] Intimation for acceptance of application and notice for hearing under of clause (c) of the sub-section (7) of section 55 of the Maharashtra Value Added Tax Act, 2002.
To M/s. __. S Reference no: _ Dated: ___ Subject: Your application dated in Form 703 for Advance Ruling.
Gentlemen, The above cited application is accepted and kept for hearing.
You are therefore requested to attend this office for hearing on at along with relevant documents.
Seal Yours faithfully, Place: Signature Date: Designation TR I YT ARV HAT TR-a, T ], R0RE/AWTE R, Ik R3¢ R FORM 703 C [See rule 63(5)] Notice under the proviso of sub-section (13) of section 55 of the Maharashtra Value Added Tax Act, 2002 Reference No.
TIN under M.V. A.T. Act, 2002 TIN Under C.S.T. Act, 1956 Whereas it appears that in the Order passed under section 55 No. dated passed by the Advance Ruling Authority in your case, there is a mistake as follows :— And whereas it is proposed to rectify the mistake as stated below. You are hereby given the notice under sub-section (13) of section 55 of the Maharashtra Value Added Tax Act,2002, that if you wish to prefer any objection against the proposed rectification, you should attend the office of the undersigned at (place), at (time) on Gist of rectification proposed to be made: - Seal Place Signature Date Designation R TERTE FE T SAETERT VAT 9R-q, TR 3%, 0%6 /490 R, W 2R3 FORM 703 D [See rule 63(6)] Application for the rectification of mistake under sub-section (13) of section 55 of the Maharashtra Value Added Tax Act, 2002 Sub:—Application for the rectification of mistake under sub-section (13) of section 55 of the Maharashtra Value Added Tax Act, 2002 Sir, I /We, the undersigned, herewith apply for rectification of the mistake. The details are as follows.
Name of the dealer TIN under M.V.A.T. Act, 2002.
Address of the place of business Order passed by Order No. and Date The details of relief sought Brief narration of the grounds on which the rectification is sought * I/We, request you to consider the above mentioned facts and pass the necessary rectification Order.
Yours faithfully Place : Signature Designation and Status *Please attached separate sheet if necessary.
TERTE WA I AR WA 9R-q, Ol ]%, R0RE/AWE R, W 2’3 3 FORM 703 E [See rule 63(7)] Notice to a person when it is proposed to pass an Order, which affects him adversely under clause (a) of sub-section 14 of Section 55 of the Maharashtra Value Added Tax Act, 2002 To Reference No.
TIN Under M.V.A.T. Act, 2002.
TIN Under C. S. T. Act, 1956 Whereas it is proposed to pass an Order to the effect mentioned below, you are hereby informed that if you wish to prefer any objection against such an Order you should attend at the office of undersigned at.
(Place) at, (Time) on, (Date) Gist of the order proposed to be passed Seal Signature Place : Designation 7.
Date :
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, 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, CHARNT ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNT ROAD, MUMBAT 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL