Notification under Section 9(1) of the Ordinance for notifying the transactions that may constitute an issue.
RNI No. MAHBIL/2009/31745
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE, MUMBAI
GST Bhavan, Mazgaon, Mumbai 400 010, dated the 7th March 2019.
THE MAHARASHTRA SETTLEMENT OF ARREARS of TAX, INTEREST, PENALTY OF LATE FEE ORDINANCE, 2019.
No. Sett/MMB-2019/1/ADM-8.—In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 (Mah. Ord. V of 2019), the Commissioner of State Tax, Maharashtra State, hereby, notifies,—
(1) the following transactions that shall constitute an issue for the purposes of settlement of arrears of tax, interest, penalty or late fee, levied, payable or imposed respectively, under the Relevant Act, in respect of specified period, namely :—
(a) The declarations or, as the case may be, the certificates such as ‘C’, ‘F’, ‘H’, ‘E-1’, ‘E-II’ or ‘I’ as provided under the Central Sales Tax Act, 1956 and such declarations or certificates are defective, partly received or partly not received and additional tax liability is estimated therefor or Statutory order is passed disallowing the claim in that behalf.
(b) Where set-off as provided under the Relevant Act is disallowed due to,—
(i) purchases made from non-genuine dealer or from the dealer whose registration certificate cancelled at the time of such purchases,
(ii) purchases made from the supplier (selling dealers) who has not filed return (non-filer),
(iii) purchases made from the supplier of goods who has of paid for the lump-sum payment in lieu of tax i.e. composition dealer under Valued Added Tax Act, 2002.
(c) Mis-match of set-off where gross purchase claimed by the buyer in Annexure- J2 as shown in the Audit Report or as the case may be in the return and gross sales figures declared in the Annexure-J1 as shown in the Audit Report or as the case may be in the return by the
(d) Where in the opinion of the dealer assessing authority or the appellate authority has committed an error in computation of the set-off or retention of set-off or, as the case may be, the denial of set-off, as provided under any rule made in this behalf under the Maharashtra Value Added Tax Rules, 2005, for the contingencies provided therein or any of the provisions of the Relevant Act.
(e) Where assessing authority or the appellate authority, in any order has disallowed any deduction claimed by the applicant or has applied the wrong rate of tax in respect of any transaction of sales or certain income receipts are treated as taxable sales.
(2) that the assesse who desires to settle arrears of tax, interest, penalty or late fee in respect of one or more issue, as notified herein above shall,-
(a) state the issues in respect of which the appeal is withdrawn or appeal is continued, in the application in Form-I or Form-II specified in the order issued by the Commissioner under sub-section (2) of section 19 of the said Ordinance.
(b) in case the applicant decides the withdrawal of appeal in respect of the issues stated in the application for withdrawal of appeal, the applicant shall compute the outstanding amount of arrears of tax, interest, penalty or late fee on account of such issues, alongwith the payment of requisite amount to be paid and waiver therefor.
(3) For the removal of doubts, it is hereby declared that the interest, penalty or late fee associated with tax or return or otherwise, alone shall not constitute an issue.
Commissioner of State Tax,
Maharashtra State, Mumbai.