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 :-

1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2006.

2. In rule 17 of the Maharashtra Value Added Tax Rules, 2005, after sub-rule (4), the following sub-rule shall be added, namely :-

"(5) (a) Notwithstanding anything contained in sub-rule (4) where a dealer has, in accordance with clause (b) of sub-rule (4), filed a return for the six monthly period, ending on 30^th September 2005 and has carried forward any amount of set-off to the next return or has claimed the same as refund, he shall, in place of the six monthly return for the period ending on 31^st March 2006, file a quarterly return for the quarter ending on 31^st December 2005, on or before 13^th March 2006 and a quarterly return for the quarter ending on 31^st March 2006 on or before 21^st April 2006, if he proposes to claim a refund as per these returns.

(b) Notwithstanding anything contained in sub-rule (3) of rule 18, every dealer who is liable to file quarterly returns under that rule, shall in place of the quarterly return for the quarter ending on 31^st March 2006, file monthly returns for the months of January, February and March 2006, on or before 13^th March 2006, 20^th March 2006 and 21^st April 2006, respectively.

(c) The returns under this sub-rule shall be filed in the same form in which the dealer would have filed the six monthly or, as the case may be, quarterly return.".