- Single revised return for the year provided in case of revision as per the audit report u/s 61 or as per intimation u/s 63
- Provision for issuing notification to waive or reduce late fee for class of dealers or periods as Government thinks fit
- Provision of automatic cancellation of Assessment Order passed u/s 23(1) after submitting the said period’s return.
- Condition to pay dues as per Audit Report within 30 days from receipt of notice and if not paid interest u/s 30(2) will be applicable
- If Refund for the period from 1st April, 2012 is Rs. 5,00,000/- or less, the same can be carried forward to immediate succeeding year
- Refund application per return allowed to dealers whose inter-state sales are more than 50% of total sales turnover in previous year
- Company Secretary allowed to appear before any Authority in proceeding under the Act
To Download the Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Click here
Contributed by- http://www.meraconsultant.com
