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 subsections (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 (Third Amendment) Rules, 2016.
(2) Except as otherwise provided in these rules it shall come into force with effect from the 26th April 2016.
2. In rule 11 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in sub-rule (4),for clause (b),the following clause shall be substituted, namely :-
"(b) (i)where the registration is to be cancelled under sub-clause (a) of the second proviso,the date of effect of the certificate of registration issued;
(ii) where the registration is to be cancelled under the sub-clause (b) of the second proviso, the date of effect shall be the date, as the Commissioner may deem fit after making such inquiry.".
3. In rule 40 of the principal Rules,-
(1) in sub-rule (1),-
(a) in clause (d), for the words "three months of the end of the year to which the return relates" the words "twenty one days from the end of the month in which tax is so remitted as provided in clause (a)" shall be substituted;
(b) after the clause (d), the following clause shall be added, namely :-
"(e) The principal contractor, desiring to transfer the credit to the sub-contractor, as provided in clause (ii) of sub-section (4) of section 31, shall file a return in Form 424A electronically on the website. After filing of such return, the principal contractor shall issue a certificate in Form 402A to the sub-contractor for transferring such credit. Such principal contractor shall maintain a separate account in Form 404 A, for each year, containing details of credit, so transferred.";
(2) in sub-rule (2), in clause (c), after the words "grant such certificate" the words and figures "in Form 411" shall be added.
4. In rule 40A of the principal Rules, in sub-rule (3), for the portion beginning with the words and figures " shall file a return in FORM 423 " and ending with the words " to which the return relates " the words and figures " shall submit a return electronically on the website in FORM 423 within twenty one days from the end of the month in which amount of sales tax is so collected." shall be substituted.
5. For rule 63 of the principal Rules, the following rule shall be substituted and shall be deemed to have been substituted with effect from 1st May 2016, namely :-
63. (1) The application for the purposes of sub-section (1) of section 55 shall be made in Form 703 along with prescribed fees, by a person, to the Commissioner on the following questions, whether, for the purposes of this Act :
(a) such a person, society, club or association or any firm or any branch or department of any firm, is a dealer, or
(b) such a person or dealer is required to be registered, or
(c) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term, or
(d) any transaction is a sale or purchase, or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof, or
(e) in the case of any person or dealer liable to pay tax, any tax is payable by such person or dealer in respect of any particular sale or purchase, or if tax is payable, the rate thereof, or
(f) set-off can be claimed on any particular transaction of purchase and if it can be claimed, what are the conditions and restrictions subject to which such set-off can be claimed.
(2) The fees paid under this rule shall not be refunded under any circumstances.
(3) For the purpose of clause (b) of sub-section (7) of section 55 of the Act, the concerned officer shall submit a report to the Commissioner or the Advance Ruling Authority in Form 703A.
(4) For the purpose of clause (c) of the sub-section (7) of section 55, the communication regarding acceptance of the application shall be in Form 703B.
(5) The notice for the purposes of first proviso to sub-section (13) of section 55 shall be in Form 703C. The date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.
(6) The application for rectification of mistake under sub-section (13) of section 55 shall be made in Form 703D.
(7) The notice for the purposes of clause (a) of sub-section (14) of section 55 shall be in Form 703E.
(8) For the purposes of this rule all the forms or notices may be uploaded or, as the case may be, issued electronically".
6. In rule 73 of the principal Rules, in sub rule (2), in the Table, at serial No. 16, in column (3) for the words "Rs. Five hundred" the words "Rs. Two Thousand" shall be substituted.
7. In the Forms appended to the principal Rules,-
(1) after Form 402, the following Form shall be inserted, namely :-
FORM 402A
[See Rule 40(1)]
Certificate for transfer of credit to be given to the sub-contractor under sub-section(4) of section 31 of the Maharashtra Value Added Tax Act, 2002
Certified that, the credit of tax deducted at source by the employer has been transferred to sub-contractor and I/we have not taken the credit of tax so deducted by the employer. That the particulars furnished in the statement above are true and correct to the best of my knowledge.
(2) after Form 404, the following Form shall be inserted, namely:-
"FORM 404 A
[See rule 40(1)]
Register to be maintained by the Principal contractor who have transferred the credit under the Maharashtra Value Added Tax Act, 2002
(3) after Form 424, the following Form shall be inserted, namely :-
"FORM 424A
(See Rule 17A & 40)
Return showing transfer of Tax Deduction at Source credit to sub-contractor under-section 31 of Maharashtra Value Added Tax Act, 2002
1
2
3
4
The information contained in this return is true to the best of my knowledge and belief
(4) for the Form 703 , the following forms shall be substituted, namely :-
" FORM 703
(See rule 63(1))
Application for Advance Ruling under section 55 of the Maharashtra Value Added Tax Act, 2002
To
The Commissioner of Sales Tax,
Maharashtra State
Vikrikar Bhavan, Mazgaon,
Mumbai 400 010.
Subject:- Application for Advance Ruling under section 55 of the Maharashtra Value Added Tax Act, 2002.
Sir,
I/We, the undersigned, do hereby request you to give Advance Ruling in my/our case.
The details are as under.
The applicant, therefore, prays that he may be given Advance Ruling in the above mentioned matter.
Declaration :-
I, hereby declare that the question raised in this application,-
(a) is not pending before the Tribunal, Bombay High Court or as the case may be, the Supreme Court in respect of the applicant.
(b) does not relate to a transaction or issue which is designed apparently for the avoidance of tax.
I/We hereby declare that what is stated herein is true to the best of my knowledge and belief.
FORM 703 A
[See rule 63(3)]
Report for Advance Ruling under clause (b) of sub-section (7) of section 55 of the Maharashtra
Value Added Tax Act, 2002
The Commissioner of Sales Tax /Advance Ruling Authority,
Sub :—Report for Advance Ruling under clause(b) of sub-section (7) of section 55 of the Maharashtra Value Added Tax Act, 2002
Ref :-
I, the undersigned, hereby submit a report regarding application for advance ruling by M/s. _______________________________________ The details are as under :—
The question raised in this application,-
*(a) is pending/not pending before the Tribunal, Bombay High Court or as the case may be, the Supreme Court in respect of the applicant or
*(b) does /does not relate to a transaction or issue which is designed apparently for the avoidance of tax.
*strike-out whichever is not applicable.
FORM 703 B
[See rule 63(4)]
Intimation for acceptance of application and notice for hearing under of clause (c) of the sub-section (7) of section 55 of the Maharashtra Value Added Tax Act, 2002.
M/s. ____________________
_______________________
Subject: Your application dated ........................ in Form 703 for Advance Ruling.
You are therefore requested to attend this office for hearing on ...................... at .................... along with relevant documents.
Seal
FORM 703 C
[See rule 63(5)]
Notice under the proviso of sub-section (13) of section 55 of the Maharashtra Value Added Tax Act, 2002
To,
..............................................
Whereas it appears that in the Order passed under section 55 No._____________ dated _______________ passed by the Advance Ruling Authority in your case, there is a mistake as follows :—
And whereas it is proposed to rectify the mistake as stated below. You are hereby given the notice under sub-section (13) of section 55 of the Maharashtra Value Added Tax Act,2002, that if you wish to prefer any objection against the proposed rectification, you should attend the office of the undersigned at _________________(place)_________________at ________ (time) on ____________(date).
Gist of rectification proposed to be made: -
FORM 703 D
[See rule 63(6)]
Application for the rectification of mistake under sub-section (13) of section 55 of the
Maharashtra Value Added Tax Act, 2002
Brief narration of the grounds on which the rectification is sought *
I/We, request you to consider the above mentioned facts and pass the necessary rectification Order.
*Please attached separate sheet if necessary.
FORM 703 E
[See rule 63(7)]
Notice to a person when it is proposed to pass an Order, which affects him adversely under
clause (a) of sub-section 14 of Section 55 of the Maharashtra Value Added Tax Act, 2002
Whereas it is proposed to pass an Order to the effect mentioned below, you are hereby informed that if you wish to prefer any objection against such an Order you should attend at the office of undersigned at_____________________________________________________________ (Place) at____________ (Time) ___________on__________________(Date)
Gist of the order proposed to be passed
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government