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-section (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. (1) These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2015.

(2) They shall be deemed to have come into force with effect from the 1 st April 2015.

2. In rule 8 of the Maharashtra Value Added Tax Rules, 2005, (hereinafter referred to as (" the principal Rules "), in sub-rule (1), in clause (d), after the words, brackets and figure "subsection (4) ", the words, brackets, figure and letter " or as the case may be, sub-section (4A) " shall be inserted.

3. In rule 58 of the principal Rules, in sub-rule (1), in clause (a), for the words " and service charges " the words, " , service tax collected separately and service charges " shall be substituted.

4. In Form 302 appended to the principal Rules, for the portion beginning with the words " Whereas, proceeding for the " and ending with the words " and I am of the opinion that, " the words " I have reason to believe that for the period from _____________ to _____________. " shall be substituted.

5. In Form 316 appended to the principal Rules, for the words, brackets and figures " subsection (2), (3) or (4) " in both the places where they occur the words, brackets and figures " subsection (2), (3), (4) or (5) " shall be substituted.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.