MVAT Notification for Second amendment to the Maharashtra Value Added Tax Rules, 2005

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 21 st May 2013.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1513/ CR 61/ Taxation-I. — 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) (hereinafter referred to as “the said Act”);

Now, therefore, in exercise of the powers conferred by sub-sections (1), (2) and (3) 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 hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. (1) These rules may be called the Maharashtra Value Added Tax ( Second Amendment) Rules, 2013.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the May 2013.

2. In rule 17 of the Maharashtra Value Added Tax Rules,_,2005 (hereinafter referred to as “the principal Rules”), in sub-rule (4),—

(1) in clause (a), in the second proviso, for the words “within ninety days from the end of that financial year” the words “on or before the 30th June of the succeeding year” shall be substituted and shall be deemed to have been substituted with effect from the April 2012;

(2) in clause (d), in the first proviso, for the words “within ninety days from the end of that financial year” the words “on or before the 30th June of the succeeding year” shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2012,

3. In rule 24 of the principal Rules, sub-rule (1) shall be deleted.

4. In rule 40 of the principal Rules, in sub-rule (1),—

(1) in clause (a), for the figures “210” the alphabets and figure “MTR-6” shall be substituted;

(2) in clause (d), for the portion beginning with the figures and words “405 with the Joint Commissioner” and ending with the words “employer is situated” the fi^gures and words “424 in an electronic form” shall be substituted.

5. In rule 45 A of the principal Rules, in chalan Form Number MTR -6, in the heading, after the figures, “18,” the figures “40,” shall be inserted.

6. hi rule 54 of the principal Rules,- in clause (a),—

(1) the words and brackets “unless the claimant dealer is engaged in the business of transferring the right to use (whether or not for a specified period) for any purpose, in respect of the said vehicles” shall be deleted;

(2) the words and goods vehicles” shall be deleted ;

7. In rule 61 of the principal Rules,—

(1) after the words “notified as a Government Treasury” the words “or any Private Sector Bank or any Foreign Bank notified by State Government in Official Gazette” shall be inserted;

(2) in the proviso, after the words “for the purpose of these rules” the words “or any Private Sector Bank or any Foreign Bank notified by State Government in Official Gazeue.” shall be inserted.

8. In rule 87 of the principal Rules,

(1) in sub-rule (1), in clause (IP, after the words “by sending a scanned copy” the words “or electronically generated and digitally signed copy” shall be inserted;

(2) after sub-rule (3), the following sub-rule shall be added, namely :

“(4) Notwithstanding anything contained in this rule, where an order, notice or any communication is made electronically and addressed to the dealer by e-mail which is provided to the department by the dealer, then such order, notice or communication, shall be deemed to have been served on the addressee. For the purpose of this sub-rule, the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000) shall be applicable.”.