Whereas the
Government of Maharashtra is satisfied that circumstances exist which render it
necessary to take immediate action further to amend the Maharashtra Tax on
Luxuries Rules, 1987, and to dispense with the condition of previous
publication thereof under the proviso to sub-section (4) of section 51 of the
Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987). Now, therefore, in
exercise of the powers conferred by sub-sections (1),(2) and (2A) read with the
proviso to sub-section (4) of Section 51 of the said Act and of all other
powers enabling it in this behalf, Government of Maharashtra is hereby, makes
the following rules, further to amend the Maharashtra Tax on Luxuries Rules,
1987, namely :--- (1)
These rules may be called
the Maharashtra Tax on Luxuries (Amendment) Rules, 2016. (2)
Save as otherwise provided,
these rules shall come into force from 1st April 2016. In rule 2 of the
Maharashtra Tax on Luxuries Rules, 1987 (hereinafter referred to as "the
principal Rules"), after clause (c), the following clauses shall be
inserted, namely :- "(c-a)
"assessing authority" means any authority competent to assess or
perform all or any of the powers and functions conferred on, or assigned, under
this Act or, as the case may be, has been delegated by the Commissioner and
within whose jurisdiction the place of business or, as the case may be, the
chief place of business of the hotelier, is situated;" In rule 4 of the
principal Rules,- (1)
in clause (a), after the
words "an Additional Commissioner of Luxury Tax" the words "and
the Special Commissioner of Luxury Tax" shall be added; (2)
in clause (6), for the words
"and to an Additional Commissioner of Luxury Tax" the words "an
Additional Commissioner of Luxury Tax and the Special Commissioner of Luxury
Tax" shall be substituted; (3)
in clause (c), for the words
"and to an Additional Commissioner of Luxury Tax" the words "an
Additional Commissioner of Luxury Tax and the Special Commissioner of Luxury
Tax" shall be substituted; (4)
in clause (d), for the words
"and to an Additional Commissioner of Luxury Tax" the words "an
Additional Commissioner of Luxury Tax and the Special Commissioner of Luxury
Tax" shall be substituted; (5)
in clause (e), for the words
"and to an Additional Commissioner of Luxury Tax" the words "an
Additional Commissioner of Luxury Tax and the Special Commissioner of Luxury
Tax" shall be substituted. In rule 5 of the
principal Rules, for sub-rule (2), the following sub-rule shall be substituted,
namely : -- "(2) Where a
hotelier has more than one place of business within the State, he shall make a
single application in respect of all such places of business specifying therein
one of such places as the chief place of business and submit it to the
registering authority within whose jurisdiction such chief place of business is
situated". After rule 5 of the
principal Rules, the following rule shall be inserted, namely : -- "5A Fresh
Certificate of Registration :- (1)
Every hotelier required to
obtain a fresh certificate of registration under section 8A of the Act shall
make an application for fresh registration in Form 4C, which is available on
the Sales Tax Department's website i.e. www.mahavat.gov.in. (2)
Every application for fresh
registration in Form 4C shall be made, within ninety days from the date of
notification issued under section 8A of the Act, published in Official Gazette,
to the registering authority within whose jurisdiction the chief place of
business of the hotelier is situated. (3)
The provisions of sub-rule
(2) of rule 5 shall be applicable mutatis-mutandis. (4)
The fresh certificate of
registration shall be take effect from such date as may be notified by the
Commissioner". In rule 6, of the
principal Rules, in sub-rule (4) for the words, "within the jurisdiction
of the same registering authority" the words "On an application made
in this behalf by the hotelier," shall be substituted. In rule 12 of the
principal Rules,- (1)
for sub-rule (1), the
following sub-rule shall be substituted, namely :- "(1) Save as
provided in rule 12A, the return required to be furnished under section 12 by a
registered hotelier shall be in Form 8. Return shall be duly signed by him or
by a person authorized by him in Form 25 and shall be furnished to the
authorities specified hereinafter, that is so say :-- (a)
where tax is due and payable
according to the return and penalty and/or interest, if any under section 16 is
due and payable according to the return, such return shall be furnished to the
Government Treasury while making payment of the tax and/or interest, as the
case may be; (b)
where no tax is due and
payable according to the return or, in any other case, the return shall be
furnished to the assessing authority."; (2)
for sub-rule (3), the
following sub-rule shall be substituted, namely:- "(3) Save as
otherwise provided in rule 13, where the tax liability of a registered
hotelier- (a)
is not less than rupees one
lakh in the previous year, he shall furnish monthly returns for each of the
months of the current year and each such return shall be furnished on or before
the last day of the month immediately succeeding the month to which the return
relates; (b)
exceeds rupees twenty five
thousand but is less than rupees one lakh in the previous year, shall furnish a
quarterly return for each of the quarters of the current year and such return
shall be furnished on or before the last day of the month immediately
succeeding the end of the quarter to which the return relates; (c)
does not exceed rupees
twenty five thousand in the previous year, shall furnish an six monthly return
and such return shall be furnished on or before the last day of the month
immediately succeeding the end of the six monthly period to which the return
relates. Explanation I.- For
the purpose of this rule, the expression "tax liability" in relation
to a registered hotelier means the total of all taxes payable by him in respect
of all his places of business or, as the case may be, all the constituents of
his business in the State under the Act. Explanation II. - For
the purpose of this rule, the first six monthly returns shall be for the period
starting on the 1st April and ending on the 30th September. The second six
monthly return shall be for the period starting on the 1st October and ending
on the 31st March". (3)
sub-rule 4 shall be deleted. After rule 12 of the
principal Rules, the following rule shall be inserted, namely : -- "12A. Filing of
electronic returns and payment of tax in an electronic form : -- (1)
The return in electronic
form shall be in Form 8C. The payment as per this return shall be made in the
challan in Form MTR-6. Such payment shall be made before uploading the said
return on the website of the Sales Tax Department. (a)
The Commissioner may, by
notification in the Official Gazette, in respect of the periods starting on or
after the date specified in the said notification require that such class or
classes of hoteliers, specified in the said notification, shall make payment
and file electronic returns in the manner provided in sub-rule (3) of rule 12
or, as the case may be, sub-rule (3) of rule 13. Such notification may be
issued, from time to time. (i)
the Commissioner may, for
every year and in respect of each hotelier, determine the frequency with which
the hotelier is required to file return i.e. Monthly, Quarterly or, as the case
may be, Six-monthly; (ii)
the Commissioner may apply
the principles laid down in sub-rule (3) of rule 12; (iii)
the periodicity so
determined shall be final for that year and be displayed on the website of the
Sales Tax Department i.e. www.mahavat.gov.in (b)
Every hotelier or class or
classes of hoteliers covered by notification issued section 12A shall file a
return in electronic form as per the periodicity specified in sub-rule (3) of
rule 12 and on or before the date specified therein. The electronic return
shall be filed in respect of the periods starting on or after the date
specified in the notification issued for this purpose. (c)
The template of the
electronic return shall be provided on the website of the Sales Tax Department
i.e. www.mahavat.gov.in. The form of the return shall be downloaded from the
website and after filing in the relevant details; the hotelier shall upload the
same after making data entry in all relevant fields. The uploading shall be
done on or before the date specified in sub-rule (3) of rule 12 and rule 13 for
submission of the return. After uploading the return, the system shall generate
an acknowledgement of which the hotelier may take a print-out. (2)
With a view to promoting
effective compliance of the provisions of section 12A and ensuring
compatibility with the automated system, every hotelier shall submit, in the
amended form which may be notified, from time to time, -- (a)
the return or, as the case
may be, (b)
the applications,
declarations, annexures, memorandum of appeal, and any other document required
to be submitted electronically. (3)
If the Commissioner has
issued any notification under sub-rule (1), then Commissioner may by
publication in the Official Gazette, provide for amendments to be made to the
forms or may introduce new forms of returns, applications, declarations,
annexures, memorandum of appeal, and any other document which is required to be
submitted electronically. (4)
Where a hotelier, -- (a)
has enrolled him self with
the Sales Tax Department website i.e. www.mahavat.gov.in for e-services
including the service for filing an e-return and has continued to use his PAN
as passwords, or (b)
has enrolled or will enroll
himself, with the said website for e-services including the service for filing
an e-return and has created his own password, then if the hotelier files an
e-return using his PAN or, as the case may be, the password created by himself,
it shall be presumed that the statements contained in the electronic return are
true to the best of his knowledge and belief and that by filing the electronic
return by using PAN or the password created by himself, he has verified the
electronic return". In rule 13 of the
principal Rules, -- (1)
in sub-rule (1), after the
words "the certificate of registration." the words "and shall
continue to file quarterly returns in respect of periods ending on or before
the end of the year containing the date of effect of registration."; shall
be added; (2)
in sub-rule (2), for the
words "annual return" the words "six monthly" shall be
substituted; (3)
in sub-rule (3) for the word
"year" wherever it occurs, the words "six month" shall be
substituted; (4)
After sub-rule (3), the
following sub-rule shall be inserted, namely : -- "4.
(a) A hotelier to whom a Certificate of Entitlement under the package Scheme of
Incentives for Tourism Projects, 1999 or under the New Package Scheme of
Incentives for Tourism Projects, 2002 and 2006 has been granted for the purpose
of availing of incentives by way of exemption from payment of tax, shall file- (i)
a return in a Form
prescribed in rule 12 or, as the case may 12A, for the period beginning with
the first day of the month or Quarter or six month and ending with the date
immediately preceding the date of effect of the said certificate, (ii)
thereafter he shall file
quarterly returns and accordingly, the first return shall be filed after
obtaining the Certificate of Entitlement from the date of effect of the said
certificate to the end of the quarter containing the said date. Thereafter, he
shall continue to file quarterly returns during the period of Entitlement, (iii)
the last return, shall be
for the period beginning with the first date of the quarter and ending with the
date on which the said certificate ceases to be valid, (iv)
the next immediate return
shall be for the period commencing on the date immediately succeeding the date
on which the said certificate ceases to be valid to the end of the quarter, (v)
for the balance period of
the year, if any he shall file Quarterly returns. (b)
The periodicity of the returns for the immediately succeeding year shall be
decided in accordance with rule 12 or and for this purpose the provisions
contained in sub-rule (3) of rule 12 shall apply to such hotelier as if the
expression "tax liability" of the hotelier included the Cumulative
Quantum of Benefits availed by the hotelier. Rule 14 of the
principal Rules shall be deleted. In Rule 15 of the
principal Rules, in sub-rule (1), for the words "annual return"
wherever they occur the words "six monthly return" shall be
substituted. In rule 16 of the
principal Rules, after sub-rule (5), the following sub-rule shall be inserted
namely :- "6(a)
Every hotelier to whom section 12A applies shall,- (i)
on or before the date
prescribed under sub-rule (3) of rule 12 and rule 13 for submission of return,
pay electronically, in the challan in Form MTR-6, to the Government Treasury,
the tax due, if any, along with interest, if any payable by him for the period
covered by the said return. (ii)
pay tax or interest or
penalty payable otherwise than alongwith return or any amount which is not paid
with the return, into the Government Treasury in the challan in Form MTR-6. (1)
The template of the challan
shall be provided by the Sales Tax Department on the website i.e.
www.mahavat.gov.in. The template of the challan shall be downloaded from the
website. It shall be duly filled with correct information in the respective
columns and after filling in the relevant details, the hotelier shall make the
payment. (2)
The challan filed in
electronic form by the hotelier for the purpose of this Act shall be deemed to
have been signed and verified by the hotelier". Rule 17 of the
Principal Rules shall be deleted. After the Form 4
appended to the principal Rules, the following Form shall be added, namely :--- Form 4C After the Form 8
appended to the principal Rules, the following Form shall be added, namely:- Form 8C After the Form 10
appended to the principal Rules, the following Form shall be added, namely:- Form MTR-6MAHARASHTRA TAX ON LUXURIES
(AMENDMENT) RULES, 2016
PREAMBLE