Law Updates

Notification

COMMISSIONER OF SALES TAX, MAHARASHTRA STATE.
Vikrikar Bhavan, Mazgaon, Mumbai-400 010

In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State here by provides that:-

1. In respect of the periods starting on or after the 1^st February, 2008,
    

2. the registered dealers whose tax liability during the previous year was Rs. one Crore or more,

shall make payment and file electronic returns as provided in the said sub-rule (5). For the purposes of this notification, the expression ‘tax liability’ shall have the same meaning as assigned to it in the Explanation-I to sub-rule (4) of the said Rule 17.

 

(Sanjay Bhatia)

Commissioner of Sales Tax,

Maharashtra State, Mumbai.