The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT- 1509/ CR-16 /Taxation -Dated 18th June, 2009

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 framed under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as "the said Act"), and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83.

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. (1) These rules may be called the Maharashtra Value Added Tax (2nd Amendment) Rules, 2009.

(2) Except as provided otherwise, they shall come into force on 1st July, 2009.

2. In rule 17 of the Maharashtra Value Added Tax Rules, 2005 [ hereinafter referred to as "the Principal Rules"].

(1) in sub-rule (1), in the TABLE,

(a) in column no. 3, in the title for the words "Return-cum-chalan", the word "Return" shall be substituted;

(b) in the entry, at serial number 5, in column (3) for the existing portion, the following shall be substituted, namely :-

"(i) Notified oil companies,

(ii) any other dealer effecting sales of motor spirits.".

(2) in sub-rule (5) in clause (d),

(a) for the portion beginning with "While uploading" and ending with word and figures "Act, 2000" shall be deleted and shall be deemed to have been deleted with effect from 1st January, 2009.

(b) the proviso shall be deleted and shall be deemed to have been deleted with effect from 1st January, 2009;

(3) after sub-rule (5), the following shall be added and shall deemed to have been added with effect from 1st January, 2009, namely :-

"(6) Where a dealer,-

[1] has enrolled himself with the website www.mahavat.gov.in for e-services including the service for filing an e-return and has continued to use his PAN as password, or

[2] has enrolled or is enrolling himself, with the said website for e-services including the service for filing an e-return and has created his own password;

then if the dealer files an e-return using his PAN or, as the case may be, the password created by himself, it shall be presumed that the statements contained in the electronic return are true to the best of his knowledge and belief and that by filing the electronic return by using PAN or the password created by himself, he has verified the electronic return,"

3. In rule 17A of the Principal Rules, the existing portion shall be renumbered as sub-rule (1) thereof, after sub-rule (1) so renumbered, the following shall be added, namely :-

"(2) If the Commissioner has issued any notification under sub-rule (1) or, as the case may be, under sub-rule of 17, then with a view to promoting effective compliance of the notification and ensuing compatibility with automated system, the Commissioner may by publication in the Official Gazette, provide for amendments to be made to the forms or may introduce new forms of returns, applications declarations, Annexures, memorandum of appeal, report of audit and any other document which is required to be submitted electronically";

4. In rule 20 of the Principal Rules, in sub-rule (2), the following shall be added at the end, namely:-

"and the period for which the dealer has filed the said return is in accordance with rule 17 or, as the case may be, rule 18."

5. In rule 40 of the Principal Rules, in sub-rule (1),-

[1] in clause (a), for the words and figures "in return-cum-chalan in Form 405" the words and figures "in chalan in Form 210" shall be substituted.

[2] in clause (d), for the words and bracket "the Joint Commissioner of Sales Tax (Administration)", the words and brackets "the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be the Joint Commissioner of Sales Tax (VAT Administration) in the rest of the State shall be substituted".

6. In rule 41 of the Principal Rules, in sub-rule (1) for the words "furnish a return", the words "furnish a return including an electronic return" shall be substituted.

7. In rule 45 of the Principal Rules, in sub-rule (2), for the words and figures "in return-cum-chalan in Form 405", the words and figures "in chalan in Form 210" shall be substituted.

8. In rule 53, of the Principal Rules,-

[1] in sub-rule (2), after clause (b), the following proviso shall be added, namely,-

"Provided that no reduction under this clause shall be made if the goods packed are sold in the course of export out of territory of India and the export is covered by section 5 of the Central Sales Tax Act, 1956"

[2] in sub-rule (6),

(a) in the proviso, for the words "starting from the end of the year containing the" the "from the" shall be substituted and shall be deemed to have been substituted with effect from 8th September, 2006;

(b) after clause (b), the following Explanation shall be added and deemed to have been added with effect from the 8th September, 2006, namely :-

"Explanation - For the purposes of this sub-rule, the "receipts" means the receipts pertaining to all activities including business activities carried out in the State but does not include the amount representing the value of the goods consigned not by way of sales to another State to oneself or one's agent".

9. In the Form 231 appended to Principal Rules,-