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 is hereby pleased to make the following rules further to amend the, Maharashtra Value Added Tax Rules, 2005, namely : -
These rules may be called the Maharashtra Value Added Tax (Second Amendment) Rules, 2006.
2. In Rule 17 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (4), for clause (c), the following shall be substituted, namely:-
"(c) every registered dealer to whom clause (a) or (b) does not apply and whose tax liability during the previous year had exceeded rupees one lakh shall file a monthly return within twentyone days from the end of the month for January, thirtyone days from the end of the month for February and within twentyone days in any other case."