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 (Fourth Amendment) Rules, 2011.

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

"(e) Notwithstanding anything contained in the foregoing clauses,-

(i) with a view to promote effective compliance and to ensure compatibility with the automated system, the Commissioner may, for every year and in respect of each dealer, determine the periodicity of filing returns ;

(ii) the Commissioner may apply the principles laid down in sub-rule (4) of this rule ;

(iii) the periodicity so determined shall be final and be displayed on the website of the Sales Tax Department.

Explanation.— For the purposes of this clause the expression " periodicity " shall mean the frequency with which the dealer is required to file return i.e. Monthly, Quarterly or, as the case may be, Six-monthly.".

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

O. C. BHANGDIYA,

Deputy Secretary to Government