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FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, dated the 18th March 2006
Maharashtra Value Added Tax Act, 2002.
No. VAT. 1506/CR-45/ 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 (Second Amendment)
Rules, 2006.
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In Rule 17 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (4),
for clause (c), the following shall be substituted, namely:-
“(c) every registered dealer
to whom clause (a) or (b) does not apply and whose tax liability during
the previous year had exceeded rupees one lakh shall file a monthly return
within twentyone days from the end of the month for January, thirtyone
days from the end of the month for February and within twentyone days in
any other case.”
By order and in the
name of the Governor of Maharashtra.
SHASHANK MATHANE,
Officer on Special Duty to the Government.
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