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 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 rule 6 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (1B),-

(i) in clause (a),-

(i) for the words "two years", the words "three years" shall be substituted ;

(ii) for the words "sixty-five years", the words "sixty-six years" shall be substituted ;

(ii) in clause (b),-

(i) for the words "two years", the words "three years" shall be substituted ;

(ii) for the words "sixty-two years", the words "sixty-six years" shall be substituted ;

(iii) in clause (c),-

(i) for the words "two years", the words "three years" shall be substituted ;

(ii) for the words "sixty years", the words "sixty-one years" shall be substituted.

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

MANDAR KELKAR,

Deputy Secretary to Government.