MAHARASHTRA VALUE ADDED TAX (SECOND AMENDMENT) RULES, 2019

PREAMBLE

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:

Rule - 1.

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

Rule - 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.".

Rule - 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 (b)" the words, brackets and letters "clause (b) or, as the case may be, clause (c) " shall be inserted.