rule 17a

For non filing or late filing of the Audit Report, penalty at the rate of 0.1% of the turnover of sales is also leviable. As explained from beginning, under VAT Act the assessments will be sparing, based on selection criteria. Therefore, to have authentic checking of the returns/tax liability of the dealer, the VAT Audit provision has been introduced. The VAT Audit report in Form 704 is accordingly notified in the MVAT Rules right from 01.04.2005... Full Article

In exercise of the powers conferred by sub-rule (2) of rule 17A of the Maharashtra Value Added Tax Rules, 2005, the requisite notification cited at reference was issued. As a result of this notification every registered dealer who is entitled to claim refund as provided under section 51 of Maharashtra Value Added Tax Act, 2002 was required to file refund application in Form-501 electronically. The electronic filing of said application was made mandatory with effect from .. Full Article

The sub-rule (1) of rule 17A of the Maharashtra Value Added Tax Rules, 2005 empowers the Commissioner of Sales Tax to issue notification and to provide the class or classes of dealers required to file various Forms, Declarations, Returns including Audit Report in Form-704 electronically. Accordingly, requisite notification cited at Ref.-l is issued. Further, in view of the provisions contained in sub-rule (2) of rule 17A, a notification cited at Ref.-2 has also been issu.. Full Article

COMMISSIONER OF SALES TAX, MAHARASHTRA STATE Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated the 26th August 2009 NOTIFICATION Maharashtra Value Added Tax Act, 2002, No. VAT/AMD-1009/ IB/Adm-6.—In exercise of the powers conferred by sub-rule (1) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State hereby provides [...] Full Article

Commissioner of Sales Tax, Maharashtra, Vikrikar Bhavan, Mazgaon, Mumbai-400010, Dated: 21.08.2009 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002 No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers who are liable to [...] Full Article

COMMISSIONER OF SALES TAX, MAHARASHTRA , Vikrikar Bhavan, Mazgaon, Mumbai-400010, Dated: 21.08.2009 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002 No. Vat/AMD-1009/IB/Adm.6- In exercise of power conferred by sub rule (1) of Rule 17A of the Maharashtra Value Added tax Rules, 2005, The Commissioner of Sales Tax, Maharashtra hereby provides that the dealers in respect of whom the [...] Full Article

COMMISSIONER OF SALES TAX, MAHARASHTRA STATE. Vikrikar Bhavan, Mazgaon, Mumbai-400 010 Dated:  the 4th March, 2009. NOTIFICATION MAHARASHTRA VALUE ADDED TAX RULES, 2005.   No. VAT/AMD-1007/ IB/Adm-6. -   In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 and rule 17A of the Maharashtra Value Added Tax Rules, 2005, the [...] Full Article