Notification, 2019

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

RNI No. MAHBIL /2009/37831

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 19th July 2019.

NOTIFICATION

MAaHARASHTRA VALUE ADDED TAX Act, 2002.

No. VAT. 1519/CR 35/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) and (2) 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 and hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :—

1. These rules may be called the Maharashtra Value Added Tax (Second Amendment) Rules, 2019.

2. In rule 8 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as “ the principal Rules ”), after sub-rule (12) the following sub-rule shall be added, namely :- “ (13) The period, within which the details of the current bank account shall be submitted, for the purpose of clause (c) of second proviso to sub-section (6) of section 16 shall be,—

(a) six months from the due date of his return for the period starting on the 1st April 2019, in case of a dealer, who has obtained registration during the period starting on or after the 1st April 2018 to the 31st March 2019,

(b) six months from the due date of his first return as per rule 18, in case of a dealer, who has obtained registration on or after the 1st April 2019.”.

3. In rule 11 of the principal Rules, in sub-rule (4), in clause (b), in sub-clause (ii) for the words, brackets and letters “ sub-clause () ” the words, brackets and letters “ clause () or, as the case may be, clause (c¢) ” shall be inserted.

By order and in the name of the Governor of Maharashtra, Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO KONDAJI BHOSALE.

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Maharashtra Value Added Tax Act, 2002