|
FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, Dated the 4th March 2006.
Maharashtra Value Added Tax Act, 2002.
No.VAT-1506/CR-26/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 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, pleased to make the following rules further to
amend the Maharashtra Value Added Tax Rules, 2005, namely :-
-
These
rules may be called the Maharashtra Value Added Tax (Amendment) Rules,
2006.
-
In rule
17 of the Maharashtra Value Added Tax Rules, 2005, after sub-rule (4),
the following sub-rule shall be added, namely :-
“(5) (a) Notwithstanding
anything contained in sub-rule (4) where a dealer has, in accordance with
clause (b) of sub-rule (4), filed a return for the six monthly period,
ending on 30th September 2005 and has carried forward any
amount of set-off to the next return or has claimed the same as refund, he
shall, in place of the six monthly return for the period ending on 31st
March 2006, file a quarterly return for the quarter ending on 31st
December 2005, on or before 13th March 2006 and a quarterly
return for the quarter ending on 31st March 2006 on or before
21st April 2006, proposed to claim a refund as per these
returns.
(b) Notwithstanding
anything contained in sub-rule (3) of rule 18, every dealer who is liable
to file quarterly returns under that rule, shall in place of the quarterly
return for the quarter ending on 31st March 2006, file monthly
returns for the months of January, February and March 2006, on or before
13th March 2006, 20th March 2006 and 21st
April 2006, respectively.
(c) The returns under
this sub-rule shall be filed in the same form in which the dealer would
have filed the six monthly or, as the case may be, quarterly return.”.
By order and in the name of the Governor of
Maharashtra,
SHASHANK MATHANE
Officer on Special Duty to Government.
|
