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)
These rules may be called
the Maharashtra Value Added Tax (Amendment) Rules, 2018. (2)
Except as otherwise provided
in these rules, they shall come into force with effect from the 1st April 2018. ?In rule 2 of the Maharashtra Value Added Tax
Rules, 2005 (hereinafter referred to as "the principal Rules"), in
sub-rule (1), in clause (p), for the words, "Sales Tax i.e.
www.mahavat.gov.in" the words "State Tax i.e.
www.mahagst.gov.in" shall be substituted. In the principal
Rules, for the words "www.mahavat.gov.in" wherever they occur, the
words "www.mahagst.gov.in" shall be substituted. In rule 8 of the
principal Rules, in sub-rule (12), the words "a current bank account
and" shall be deleted. For rule 23 of the
principal Rules, the following shall be substituted, namely:- "23. Form of
order of assessment:- The assessment order
under section 23 shall be in Form 303(231) or 303(232) or 303(233) or 303(234)
or 303(235), when passed electronically, or in Form 303, when passed otherwise: Provided that, where
the dealer is liable to file more than one form of return then separate orders
pertaining to such different forms of returns, may be issued.". Rule - 6. In rule 40 of the
principal Rules, after sub-rule (2), the following sub-rules shall be added,
namely:- "(2A)
The principal contractor may claim the credit of an amount or sum paid into the
Government Treasury by an employer, during the period starting on or after the
1st July 2017 and ending on the 31st December 2018, by filing a revised
return,- (a)
for the period ending on the
30th June 2017, or (b)
if the business is
discontinued or otherwise disposed of or has been transferred before the 30th
June 2017, then for the period as specified in sub-rule (2) of rule 18, subject
to the following conditions:- (i)
The principal contractor can
take credit only if the employer has issued certificate in Form 402 on or
before the 31st December 2018. (ii)
Notwithstanding anything
contained in clause (d) of sub-rule (1) of this rule, the employer shall file
the return in Form 424 electronically on or before the 5th January 2019. (iii)
The principal contractor
shall file such revised return for the period specified in clause (a) or, as
case may be, clause (b) on or before the 10th January 2019. (2B)
The sub-contractor may claim the credit of an amount or sum transferred to him
by the principal contractor, during the period starting on or after the 1st
July 2017 and ending on the 31st December 2018, in accordance with the provisions
of clause (ii) of sub-section (4) of section 31, by filing a revised return for
the period ending on the 30th June 2017 on or before the 15th January 2019,
subject to the following conditions:- (a)
The sub-contractor can take
credit only if the principal contractor has issued certificate in Form 402A on
or before 10th January 2019. (b)
The principal contractor
shall file the return in Form 424A electronically on or before the 5th January
2019." In rule 53 of the
principal Rules, in sub-rule (3), in clause (b), for the word and letter
"Schedule "D" "the word and letter "Schedule B"
shall be substituted and shall be deemed to have been substituted with effect
from the 1st July 2017. In rule 88 of the
principal Rules, for sub-rule (4),the following shall be substituted, namely:- "(4) The rates
of interest specified in sub-rule (1), shall mutatis mutandis, apply for the
purposes of clause (b) of sub-section (6) of section 51.". After Form 303
appended to the principal Rules, the following Forms shall be inserted,
namely:- "Form 303 (231) Form 303 (232) Form 303 (233) Form 303 (234) Form 303 (235) In Form 310 appended
to the principal Rules, for the NOTE, at the end of the Form, the following
shall be substituted, namely:- "RECEIPT
CUM-STAY ORDER Appeal in case of
M/s. ------------- holder of RC No.--------- under MVAT Act and RC
No.------------ under CST Act, against the assessment order/appeal order* for
the period from ----- to ----- is filed as per the provisions of section 26 of
the Act and stay is granted for the recovery of the remaining disputed dues as
given in table below. The Sr. No. (inward No.) is -----. The details of dues
as per assessment order/ appeal order* and the requisite payment made as per
section 26 of the Act is as under:- Sr. No. Particulars Disputed (Amt. in
Rs.) Undisputed {Amt. in
Rs.) MVAT CST MVAT CST 1. Total Dues (a) Tax (b) Interest (if u/s.
30(1)) (c) Interest (if u/s.
30(2)) (d) Interest (if u/s.
30(3)) (e) Interest (if u/s.
30(4)) (f) Penalty u/s. ---- Total 2. Amount Paid (a) Tax (b) Interest (if u/s.
30(1)) (c) Interest (if u/s.
30(2)) (d) Interest (if u/s.
30(3)} (e) Interest (if u/s.
30(4)) (f) Penalty u/s. - Total 3. Total dues for which
stay to recovery is granted. 4. Undisputed amount for
which stay to recovery is not granted. Signature: Name of the officer: Designation: Toc NOTE:-*.Strike off
whichever is not applicable.".MAHARASHTRA VALUE ADDED TAX
(AMENDMENT) RULES, 2018
PREAMBLE