The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT 1513/CR 61/Taxation-l Dated 21st May 2013.

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), (2) and (3) 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. (1) These rules may be called the Maharashtra Value Added Tax ( Second Amendment) Rules, 2013.

(2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st May 2013.

2. in rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in sub-rule (4),-

(1) in clause (a), in the second proviso, for the words "within ninety days from the end of that financial year" the words "on or before the 30th June of the succeeding year" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2012;

(2) in clause (d) in the first proviso, for the words "within ninety days from the end of that financial year" the words "on or before the 30th June of the succeeding year" shall be substituted and shall be deemed to have been substituted with effect from the 1st April 2012.

3. In rule 24 of the principal Rules, sub-rule (1) shall be deleted.

4. In rule 40 of the principal Rules, in sub-rule (1),-

(1) in clause (a), for the figures "210" the alphabets and figure "MTR-6" shall be substituted;

(2) in clause (d), for the portion beginning with the figures and words "405 with the Joint Commissioner" and ending with the words "employer is situated" the figures and words "424 in an electronic form" shall be substituted.

5. In rule 45 A of the principal Rules, in chalan Form Number MTR -6, in the heading, after the figures, "18," the figures "40," shall be inserted.

6. In rule 54 of the principal Rules,- in clause (a),-

(1) the words and brackets "unless the claimant dealer is engaged in the business of transferring the right to use (whether or not for a specified period) for any purpose, in respect of the said vehicles" shall be deleted;

(2) the words "and goods vehicles" shall be deleted ;

7. in rule 61 of the principal Rules,-

(1) after the words "notified as a Government Treasury'' the words "or any Private Sector Bank or any Foreign Bank notified by State Government in Official Gazette" shall be inserted;

(2) in the proviso, after the words "for the purpose of these rules" the words "or any Private Sector Bank or any Foreign Bank notified by State Government in Official Gazette." shall be inserted.

8. In rule 87 of the principal Rules,-

(1) in sub-rule (1), in clause (d), after the words "by sending a scanned copy" the words "or electronically generated and digitally signed copy" shall be inserted;

(2) after sub-rule (3), the following sub-rule shall be added, namely : -

"(4) Notwithstanding anything contained in this rule, where an order, notice or any communication is made electronically and addressed to the dealer by e-mail which is provided to the department by the dealer, then such order, notice or communication, shall be deemed to have been served on the addressee. For the purpose of this sub-rule, the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000) shall be applicable".

9. For FORM 303, appended to the principal Rules, the following FORM shall be substituted namely:

FORM 303

(See rule 23)

Order of Assessment of tax under MVAT Act, 2002

MVAT RC No. (TIN)

CST RC Please Tick

Yes/No

Assessment Year

Name of the Dealer

Pin code

Address

Block flat

Name of premises Building Village

Street Road

Area/ Locality

City

District

Assessment Period		Notice in Form	Notice Saved on	Under Section	Accounting Method
From	To

Books of account produced

Part - I Computation of net turnover of sales liable to tax	Figures a per return/s (Rs.)	Figures a determined (Rs.)
(1) Gross turnover of sales including taxes as well as turnover of non sales transaction like value of branch/consignment transfers, job work charges etc.
Deduct
(1) Value of goods returned (inclusive of sales tax) including reduction of sales price on account of rate difference and discount
(2) Net Tax amount (tax included in sales shown in gross turnover above less tax included in 1 above)
(3) Sales u/s 8(1) including sales tax and value of branch/ consignment transfer outside the State.
(4) value of branch/ consignment transfer within the State on which tax is paid by Agent.
(5) Deduction under Section 6 and/or 6A of "earlier act" r/w Section 96(1)(g)
(6) Sales of tax free goods u/s 5
(7) Sales of taxable goods fully exempted u/s.8(4)
(8) Labour or work charges
(9) Sales of Taxable goods fully exempted u/s 41(4)
(10) Sales of taxable goods fully exempted u/s 8 (other than Sales u/s 8(1) and 8(4) )
(11) Amount paid by way of price of sub-contract
(12) other reductions/deductions
(13) Balance : net turnover of sales liable to tax

2. Computation of tax payable under MVAT Act
Sr. No.	Rate of tax	As per Return/s (Rs.)		As per determined (Rs.)
Sr. No.	Rate of tax	Turnover of sales liable to tax (Rs.)	Tax Amount (Rs.)	Turnover of sales liable to tax (Rs.)	Tax Amount (Rs.)
1	12.50%
2	8.00%
3	5.00%
4	4.00%
5	1.00%
6
7
8
9
10
11
12
13	Total

Part - II -1. Computation of turnover of purchase eligible for set-off
	Particulars	As per Return/s (Rs.)	As per determined (Rs.)
Total turnover of purchases including taxes, value of branch /consignment transfers received and job work charges
	Deduct
1	(1) Value of goods returned (inclusive of sales tax) including reduction of sales price on account of rate difference and discount
2	Imports (high seas purchase)
3	Imports (Direct Imports)
4	Inter State Purchases
5	Purchases of taxable goods (either local or interstate) against Certificate in form 'H'
6	Interstate branch/consignment transfer received
7	within the State branch /consignment transfers received as agent
8	Labour or job work charges
9	within the State purchases of taxable goods from unregistered dealers
10	within the State purchases of taxable goods from registered dealers not eligible for set-off
11	within the state purchases of taxable goods fully exempted from tax u/s 8 other than purchases u/s 8(1)
12	Purchases of taxable goods fully exempted u/s 41(4)
13	within the state purcases of taxable goods u/s 5
14	other allowable reductions/deductions
15	Balance : within the State purchases of taxable goods from registered dealers eligible for set off

Part II .2 tax rate wise break up of within state purchase from registered dealers eligible for set-off
Sr. No.	Rate of tax	As per Return/s (Rs.)		As per determined (Rs.)
Sr. No.	Rate of tax	Net Turnover of purchases (Rs.)	Tax Amount (Rs.)	Net Turnover of purchases (Rs.)	Tax Amount (Rs.)
1	12.50%
2	8.00%
3	5.00%
4	4.00%
5	1.00%
6
7
8
9
10
11
12
13	Total

Part III Computation of purchase tax payable on the purchases effected during these period or previous periods
	Rate of tax	Turnover of purchases liable to tax (Rs.)	Tax Amount (Rs.)
a
b
c
d
e
Total

Part IV Computation of availability of credit and payment of sales tax
	Particulars	As per Return/s (Rs.)	As per determined (Rs.)
A Total Credit available
1	Set off admissible
2	Amount paid along with returns
3	Advance Payment or payments otherwise than returns
4	Refund adjustment order no
5	TDS under WCT
6	Tax paid Total
7	Total credit available
B Tax payable /refund admissible
1	Sales Tax payable
2	Add: Purchase tax payable as per part III
3	Total tax payable
4	Less: Aggregate of credit available
5	Sales Tax deferred/exempted
6	Balance :- Sales tax Payable
7	Excess Credit, if any
	Deduct
i	adjustment towards CST payable
ii	adjustment towards ET payable under Maharashtra Tax on Entry of Goods into Local Areas Act, 2002
iii	adjustment towards ET payable Maharashtra Tax on Entry of Motor vehicles into Local Areas Act, 1987
8A	Balance amount payable
8B	Balance amount refundable
	Add/Deduct:
9	Interest



10	Penalty



11	Amount forfeited being sum collected in contravention of section 60
12	Total Amount payable (excluding deferred tax)
13	Refund admissible
14	Refund already granted
15	Balance refund admissible
16	Add: interest u/s 52, if any
17	Net balance dues, if any
18	Net refund, if any

C Details of payment made

Period		Chalan CIN No.	Date of payment	Amount Rs.
From	To	Chalan CIN No.	Date of payment	Amount Rs.














			Total Rs.
Assessment order u/s 23 of the Maharashtra Value Added Tax Act, 2002

10. FORM 304 appended to the principal Rules shall be deleted.

11. FORM 405 appended to the principal Rules shall be deleted.

12. After FORM 423 appended to the principal Rules, the following FORM shall be added, namely:-

FORM 424

(See Rule 17 A &40)

Return Showing Tax Deduction at source by an employer under section 31 of Maharashtra Value Added Tax Act, 2002

M.V.A.T. R.C .No. (TIN). If any

Permanent Account Number If any

Tax Account Number (TAN) (in case no pan and TIN)

Location

Period Covered by Return

FROM

DAY	MONTH	YEAR

DAY	MONTH	YEAR

Name and Address of the Employer

Name
Address	BLOCK NO/FLAT		NAME OF PREMISES/BUILDING/ VILLAGE
	STREET/ROAD		AREA/ LOCALITY
	CITY		DISTRICT	Pin code
	MOBILE NUMBER	STD CODE	TELEPHONE	E-mail Id

a) Tax Deducted at Source

b) Add :- Interest Payable

Total Amount Payable (a+b)

8	Details of Amount paid
	Challan CIN No	Amount (Rs.)	Payment Date	Name of the Bank	Branch Name
1
2
3
4
5
6
7
8
9
10




40
41
42
43
44
45
46
	Total
The Statement contained in this return and Annexure 'A' are true to the best of my knowledge and belief
Date of filing of return		Date	Month	Year
Date of filing of return
Name of Authorised person
Designation				Email Id
Place

ANNEXURE A

Details of sum payable/paid to contractors and amount of tax deducted / deductible at source during the period of this return

Sr. No	Name of the contractor	TIN of the contractor	In case contractor is not holding MVAT TIN, PAN of the contractor	Amount paid/payable to the Contractor or Sub contractor	Amount of tax deducted / deductible
1
2
3
4
5
6
7
8
9
10




995
996
997
998
999
1000
		Total

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

O. C. BHANGDIYA,

Deputy Secretary to Government