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Sales Tax Practioners' Association of Maharashtra

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Law Updates

Notification

FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, Dated 14th March 2008. 

Maharashtra Value Added Tax Act, 2002.

No VAT 1507/ CR-94/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 :- 

  1. These rules may be called the Maharashtra Value Added Tax (------ Amendment) Rules, 2008.

  1. In rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter in these rules called “the principal rules”),-

"(1)  in sub-rule (1),

  1. in the TABLE,-

  1. in serial No.(1) in column (2), for the figures “221” the figures “231” shall be substituted;

  2. in serial No.(2) in column (2), for the figures “222” the figures “232” shall be substituted;

  3. in serial No.(3) in column (2), for the figures “223” the figures “233” shall be substituted;

  4. in serial No.(4) in column (2), for the figures “224” the figures “234” shall be substituted;

  5. in serial No.(5) in column (2), for the figures “225” the figures “235” shall be substituted;

  1. for the existing Explanations-I and II , the following Explanations shall be substituted, namely:-

“Explanation I:- For the purposes of this sub-rule, in the case of a dealer who is also doing business of execution of works contract, transfer of the right to use any goods for any purpose or has opted for composition for part of his business, if he is otherwise liable to file return,-

  1. in Form 231, he shall file return in Form 233 instead of in Form  231, and

  2. in Form 234 or Form 235, he shall, in addition to the return in Form 234 or Form 235 file a return in Form 233.

Explanation II: - where in respect of any period ending on or before 29th February, 2008 or, as the case may be, any period for which the due date is on or before the 21st March 2008, but the return is not filed on or before 21st March, 2008, then the dealer shall file the return in the Form mentioned in column (2) of the Table above for the purposes mentioned in column (3) of the said Table”;

(2)  in sub-rule (2),-

  1. in clause (a), for the existing proviso, the following proviso shall be substituted, namely:-

 “Provided that, the dealer who is a notified oil company shall also file a copy of his return in Form 235 with the Joint Commissioner of Sales Tax, Large Tax Payers Unit (LTU) within three days of filing of the return in Form 235 with the Government Treasury.”;

  1. in clause (b) for sub-clause (iii), the following shall be substituted namely:-

“(iii) to the registering authority having jurisdiction over the respective place of business of the dealer in respect of which he holds a Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998, covering all the sales and purchases relating to the eligible industrial unit.
 

Provided that if the dealer has two or more Entitlement Certificates issued to him he shall file the return with the registering authority which has the jurisdiction over the place of business pertaining to the Entitlement Certificate whose period of entitlement ends latter. The return shall show the aggregate of the figures of all sales and purchases pertaining to all the eligible units of the dealer”;

  1. (c)  clause ( c) shall be deleted;
     

  2. in clause (d) the words, brackets and letter “or, as the case may be clause ( c)” shall be deleted;

(3)   in sub-rule (3), for the words and figures “in Form 225” the   words and figures “in Form 235” shall be substituted;

 

(4)    in sub-rule (4), for clause (a), the following clause shall be substituted, namely:-

“(a) (i) every registered dealer who is a retailer and who has opted for composition of tax under sub-section (l) of section 42 shall file a six monthly return within twenty-one days from the end of the period of six months to which the return relates;
 

      (ii) every registered dealer to whom the Explanation to clause (8) of section 2 applies, if his tax liability during the previous year was rupees one crore or less, shall file an annual return within twenty-one days from the end of the year to which such return relates.

Provided that nothing in this paragraph shall apply to the said registered dealer unless he applies to the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be Joint Commissioner of Sales Tax (VAT Administration) in rest of the State”;

(5)     For sub-rule (5), the following sub-rule shall be substituted, namely:-

“(5) Notwithstanding anything to the contrary contained in rules 18, 19, 20, 41 and 45,-

  1. The Commissioner may by a notification published in the   Official Gazette provide that in respect of the periods starting on or after the date specified in the said notification, the class or classes of dealers specified in the said notification shall make payment and file electronic returns in the manner provided in this sub-rule. Such notifications may be issued from time to time.
     

  2. Every dealer to whom the said notification applies shall,  on or before the date specified under sub-rule (3) and (4)  or rule 18 for submission of return, pay into Government Treasury the tax due, if any, from him for the period covered by the said  return and interest, if any, payable by him under the Act. Every such payment shall be accompanied by a chalan in Form 210. The form of the chalan accompanying the payment shall be duly filled in, signed and verified by the payer and the amount paid shall be stated both in words and in figures in the space provided for that purpose in the said form.
     

  3. The payments shall be made into Government Treasury.  The portion of the concerned Form marked “for the payer” shall be returned by the Government treasury to the dealer duly receipted, and the portion of the Form marked “for the registering authority” shall be forwarded by the Government Treasury to the registering authority specified in this rule.
     

  4. The Sales Tax Department shall provide templates of the forms 231, 232, 233, 234 and 235 on the website www.mahavat.gov.in. Every dealer to whom the said notification applies shall download the template of the Form appropriate to him as per sub-rule (1) and upload it after making data entry in all the relevant fields. The uploading shall be done on or before the date specified in this rule or as the case may be, rule 18 for submission of the return. After, uploading the system shall generate an acknowledgement in two copies of the electronic return having being filled. While uploading the return, he shall use a digital signature as provided in the Information Technology Act, 2000.  

Provided that if dealer has not used a digital signature, then he shall submit a copy of the acknowledgement duly signed by an authorised person within ten days of the uploading of the return to the respective authority specified in sub-rule (2).

  1. In rule 18 of the principal rule,-

  1. for sub-rule (1) following sub-rule shall be substituted, namely,-

“(1) Where a dealer has become liable to be registered under this Act, the first return to be furnished by him shall be for the period from the appointed day, 1st April of the year, or as the case may be, from the date of event which makes him liable to pay tax to the end of the six-monthly period containing the date of registration. He shall continue to file six-monthly returns in respect of periods ending on or before the end of the year containing the date of effect of registration. The six-monthly return shall be filed within twenty-one days of the end of the six-monthly period to which the return relates.”

  1. In sub-rule (3) in clause (a) in sub-clause (ii) ;-             

  1. for the word and figures “Form 224”  the word and figures “Form 234”  shall be substituted in both the places where they occur,
     

  2. for the word and figures “Form 223” the word and figures “Form 233” shall be substituted.

  1. In rule 81 of the principal rule, in sub-rule (2) for clause (f) following shall be substituted,  namely,-

     “(f) The Eligible Industrial Unit shall file returns covering all the sales and purchases relating to the said unit for the period and by the dates prescribed to the registering authority which has the jurisdiction over the place of business of the dealer in respect of which he holds the Certificate of Entitlement under any Package Scheme of Incentives except the Power Generation Promotion Policy, 1998.

However, if the dealer has two or more Entitlement Certificates issued to him he shall file return with the registering authority which has jurisdiction over the place of business pertaining to the Entitlement Certificate whose period of entitlement ends latter.”

  1. For Forms 221, 222, 223, 224 and 225 appended to the rules, the following Forms shall be respectively substituted, namely;-

 “Form 231
Form 232

Form 233
Form 234
Form 235”

By order and in the name of the Governor of Maharashtra, 

SHASHANK MATHANE
Deputy Secretary to Government.

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