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 (IV) 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 (I), (II) and (III) read with the proviso to sub-section (IV) 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, 2023.

2. In clause (c) of rule 54 of the Maharashtra Value Added Tax Rules, 2005, after the words and figures, " Central Sales Tax Act, 1956, " the words, figures and letters " as it stood immediately before 1st July 2017, " shall be inserted and shall be deemed to have been inserted with effect from the 30th June 2017.

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

MANDAR KELKAR,

Deputy Secretary to Government.