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) (hereinafter referred to as "the said Act")

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, 2010.

2. After rule 45 of the Maharashtra Value Added Tax Rules, 2005 [ hereinafter referred to as "the Principal Rules"], the following shall be inserted namely:-

"45A Electronic payment and refund.-

Notwithstanding anything contained in any rule, the State Government may, from time to time, by notification in the official Gazette, specify the period starting on or after the dates mentioned therein, the class or classes of dealers,-

(a) who shall pay tax, interest, penalty or any amount due and payable by or under the Act electronically, in chalan MTR-6 appended to this rule, in the Public Sector Banks; and

(b) to whom the remittance of refund due under the Act shall be made through the Electronic System or such other system for the said purpose."

"CHALAN

FORM NUMBER MTR-6

(See Rule 17, 18, 45 and 45A)

ACCOUNT HEAD

By the Order and in the name of the Governor of Maharashtra

CHITRA KULKARNI

Officer on Special Duty to Government