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 Commissioner of Sales Tax, Maharashtra State hereby provides with effect form the 1st March, 2009 that,-
The registered dealers who are,-
(a) required to file returns as provided under rule 17 or, as the case may be, rule 18, but have not filed returns before 1st March 2009 in respect of any of the periods starting on or after 1st April, 2005 and ending on or before 30th September, 2008, or,
(b) required to file a fresh return as provided under clause (b) of sub-section (1) of section 20, but have not filed a fresh return before 1st March 2009 in respect of any of the periods starting on or after 1st April, 2005, or
(c) as the case may be, intend to file revised returns in respect of any of the periods starting on or after 1st April, 2005 as provided under sub-section (4) of section 20, but have not filed the revised returns before 1st March 2009
shall file electronic returns and make payment of tax or interest, if any, as provided in the said sub-rule (5).
Sanjay Bhatia
Commissioner of Sales Tax,
Maharashtra State , Mumbai