COMMISSIONER OF SALES TAX
Vikrikar Bhavan, Mazgaon, Mumbai 400 010, dated the 24th February 2016
THE MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT/ADM-2016/1B/ADM-8.—In exercise of the powers conferred by sub-rule (1) and sub-rule (2) of Rule 17A of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State in respect of the periods starting on or after 1st April 2016, for the purpose of provisions of sub-rule (3) of rule 40A of the Maharashtra Value Added Tax Rules, 2005, hereby,:-
1. notifies that the authority or agency, who is liable to file return, shall upload the return in form 423 electronically.
2. for the return in Form 423 the following return shall be substituted namely :-
Commissioner of Sales Tax,
Maharashtra State, Mumbai.