Maharashtra Value Added Tax ( Second Amendment) Rules, 2020 regarding Rule 17 and 41

FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 8th July 2020.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT- 1520/CR- 57/Taxation-1.—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) ;

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, 2020.

(2) Save as otherwise it shall come into force with effect from the date of publication of this notification in the Official Gazette.

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

(1) in sub-rule (4B), —

(a) in clause (a), the following proviso, shall be inserted, namely :—

“Provided that, for the year 2019-20 annual return shall be filed on or before 21st day of July 2020 ;” ;

(b) in clause (b), the following proviso, shall be inserted, namely :—

“Provided that, for the year 2019-20, the dealer whose tax liability in the previous year does not exceed rupees one lakh, shall file quarterly return on or before the 21st day of July 2020 for the quarter ended on 31st day of March 2020 ;” ;

(c) in clause (c), the following proviso, shall be inserted, namely :—

“Provided that, the dealer whose tax liability in the financial year 2019-20 is not more than rupees one lakh, such dealer shall file monthly return for the month of March 2020, on or before the 21st July 2020.”.

(2) after sub-rule (4B), the following sub-rule, shall be added, namely :—

“(4C) Subject to the rule 18 the dealer who is liable to file monthly return, but having tax liability of rupees ten thousand or below in the month of April 2020 and May 2020, then such dealer, shall file monthly return on or before the 21st July 2020 for the months of April 2020 and May 2020.”.

3. In rule 41 of the principal Rules, in sub-rule (1),—

(1) in the proviso,—

(a) for the words, brackets, figure and letter “or, as the case may be, sub-rule (4A)” the words, brackets, figures and letters “or sub-rule (4A) or, as the case may be, sub-rule (4B)”, shall be substituted and shall be deemed to have been substituted with effect from the1st April 2019;

(b) after the words “monthly or quarterly” the words “or annual” shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2019 ;

(c) the words “and within thirty days in case of the six-monthly returns,” shall be deleted ;

(2) after the proviso the following proviso, shall be added, namely :—

“Provided further that, the dealer, who is required to file the return as per proviso of clause (a), (b) and (c) of sub-rule (4B) and sub-rule (4C) of rule 17 or sub-rule (1) or sub-rule (2) of rule 18 shall pay into Government Treasury, the amount of tax due from him and interest if any, for the period ended on 31st March 2020, 30th April 2020 and 31st May 2020, on or before 21st day of July 2020 in case of monthly or quarterly or yearly returns respectively.”.

By order and in the name of the Governor of Maharashtra,

J.V. DIPTE,
Deputy Secretary to Government.

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