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 is 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 (Third Amendment) Rules 2014.

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

(1) for the second proviso to clause (a), the following proviso shall be substituted, namely:-

"Provided further that, the dealer covered under this clause shall furnish the details of sales and purchases for the period covered by return in Annexure-J1, J2 appended to Form 704 alongwith filing of each six monthly return and the second six monthly return shall be filed alongwith other details for entire year in Annexure-C and D appended to Form 704 on or before the 30th June of the succeeding year. " ;

(2) for the first proviso to clause (d), the following proviso shall be substituted, namely:-

"Provided that, the dealer covered under clause (b), (c) or, as the case may be, (d),-

(i) who is required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for the period covered by return in Annexure - J1, J2 appended to Form 704 alongwith every monthly ; quarterly or, as the case may be, six monthly return;

(ii) who is not required to file an Audit Report as provided under section 61 shall, furnish the details of sales and purchases for the period covered by return in Annexure - J1, J2 appended to Form 704 alongwith every monthly, quarterly or, as the case may be, six monthly return, and the last monthly, quarterly or, as the case may be, six monthly return shall be filed on or before the 30th June of the succeeding year alongwith other details for entire year in Annexure -C, D, G, H and I appended to Form 704. ";

(3) in clause (e), after sub-clause (iii), the following proviso shall be added, namely:-

"Provided that, a dealer, who is required to file six monthly return, may apply to the Commissioner-on or before the 15th May of financial year for change of his periodicity from six-monthly to quarterly. The Commissioner may change such periodicity and periodicity so changed shall be final unless it is changed to monthly as per the provisions of clause (c) of this sub-rule.".

3. In Form 101 appended to the Principal Rules, after item No. 1, the following shall be inserted, namely:-

" 1A. Aadhaar Card (UID) Number of the dealer (in case of proprietor or partner)

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

O. C. Bhangadiya

Deputy secretary to Government