FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, Dated
14th March 2008.
NOTIFICATION
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.
2.
In rule 17 of the Maharashtra Value Added Tax Rules, 2005
(hereinafter in these rules called “the principal rules”),-
"(1) in sub-rule (1),
(a) in the TABLE,-
(i)
in serial No.(1) in column (2), for the figures “221” the
figures “231” shall be substituted;
(ii)
in serial No.(2) in column (2), for the figures “222” the
figures “232” shall be substituted;
(iii)
in serial No.(3) in column (2), for the figures “223” the
figures “233” shall be substituted;
(iv)
in serial No.(4) in column (2), for the figures “224” the
figures “234” shall be substituted;
(v)
in serial No.(5) in column (2), for the figures “225” the
figures “235” shall be substituted;
(b) 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,-
i)
in Form 231, he shall file return in Form 233 instead
of in Form 231, and
ii)
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),-
(a) 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.”;
(b) 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”;
(c) clause ( c) shall be deleted;
(d) 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,-
(a) 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.
(b) 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.
(c ) 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.
(d) 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).
3.
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.”
(2) In sub-rule (3) in clause (a) in sub-clause (ii)
;-
(i) for the word and figures “Form 224” the word
and figures “Form 234” shall be substituted in both the
places where they occur,
(ii)
for the word and figures “Form 223” the word and figures
“Form 233” shall be substituted.
4.
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.”
5. 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.
