The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
-

Body Notification No. VAT 1514/CR 62 / Taxation-1. Dated 13th August, 2014

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, 2014.

2. In rule 5 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in the Table,-

(1) Sr. No. (ii) shall be deleted;

(2) at Sr. No. (iii), in column (3), the words "Senior Deputy Commissioner," shall be deleted;

(3) at Sr. No. (iv), in column (3), the words "Senior Deputy Commissioner," shall be deleted;

(4) at Sr. No. (v), in column (3), the words "Senior Deputy Commissioner," shall be deleted.

3. In rule 17 of the principal Rules,-

(1) in sub-rule (1), in the table, at Sr. No. 1, in column (3), in clause (iv), for the words and figures "the Package Scheme of Incentives, 2001 or, as the case may be, Package Scheme of Incentives, 2007" the words and figures "the Package Scheme of Incentives, 2001, Package Scheme of Incentives, 2007 or, as the case may be, Package Scheme of Incentives 2013" shall be substituted;

(2) in sub-rule (4), in clause (d), in the first proviso, after sub-clause (ii), the following sub-clause shall be added, namely :-

" (iii) who is not required to file an Audit Report under section 61 for the financial year 201314 and has not filed Annexures under clause (ii), shall furnish the details of sales and purchases for the period from the 1st April 2013 to 31st March 2014 in Annexure- J1, J2 appended to Form 704 and other details in Annexure-C, D, G, H and I appended to Form 704 along with the return for the period ending on the 30th September 2014.".

4. In rule 21 of the principal Rules, in sub-rule (2), for the words "Assistant Commissioner, Deputy Commissioner or, as the case may be, Senior Deputy Commissioner" the words "Assistant Commissioner or, as the case may be, Deputy Commissioner" shall be substituted.

5. Rule 22 of the principal Rules shall be deleted.

6. In rule 67 of the principal Rules, for sub-rule (2), the following sub-rule shall be substituted, namely :-

" (2) The intimation for the purposes of sub-section (7) of section 63 shall be in,-

(i) Form 604A, if the findings of audit in relation to specific issues are based upon the analysis of electronic data available with the Sales Tax Department;

(ii) Form 604, in any other case;

(iii) Form 605, if the return or revised return filed by dealer is accepted or accepted in respect of one or more specific issues.".

7. In rule 83A of the principal Rules, in sub-rule (1), in DECLARATION, after the words "or the Package Scheme of Incentives, 2007" the words "or the Package Scheme of Incentives, 2013" shall be inserted.

8. Form 305 appended to the principal Rules, shall be deleted.

9. In Form 310 appended to the principal Rules, after entry 10, the following entry shall be added, namely :-

"11

Liability due to non-submission of certificates and declarations.

Rs.".

10. FORM 604 appended to the principal Rules shall be substituted as follows, namely :-

FORM 604

[see rule 67(2)]

Intimation under sub section (7) of Section 63 of the Maharashtra Value Added Tax Act, 2002.

To,

__________________

No.________________________/Intimation/Sec-63(7)/B_____________Mumbai Dated

Registration Number (TIN) under MVAT Act, 2002

Registration Number (TIN) under CST Act, 1956

Period

From

Sub.- Intimation under sub section (7) of Section 63

#1. Whereas, this office has initiated proceedings as per the provisions of section .................... of the Maharashtra Value Added Tax Act, 2002 for the period ...................... to ..............................

##2. Whereas, this office has initiated the proceedings as per the provisions of section 22 of the Maharashtra Value Added Tax Act, 2002 on specific issues as communicated to you earlier.

As a result of scrutiny and verification of :-

1. Returns filed by you;

2. Books of account maintained by you;

3. Other documents;

4. Information submitted by you and other dealers; and

5. Information available with the Sales Tax Department,

it is observed that the tax payable as disclosed by you in the returns/ books of account, set-off or refund claimed by you, appears to be incorrect as stated below :-

# TABLE -1

SUMMARY OF ADDITIONAL TAX LIABILITY OR REFUND

Sr. No.	Particulars	As per Return	As observed under Audit	Difference
(1)	(2)	(3)	(4)	(5)
(1)	Gross Turnover of Sales (Rs.)
(2)	Gross Turnover of Purchases (Rs.)
(3)	Total Tax Payable (Rs.)
(4)	Interest Payable u/s. 30(2) (Rs.)
(5)	Total Amount Payable (Rs.)
(6)	Less:-
(7)	(a) Set-off Claim (Rs.)
	(b) Taxes paid with return (Rs.)
	(c) Other available Credit (Rs.)
(8)	Balance amount payable (Rs.)
(9)	Add: Interest u/s. 30(4) (Rs.)
(10)	Balance amount Refundable (Rs.)

# TABLE -2

REASONS OF ADDITIONAL TAX LIABILITY OR REFUND

Sr. No.	Findings as per verification or scrutiny	As observed after verification or scrutiny of books of account	Additional Tax Amount
(1)	(2)	(3)	(4)
1	Tax related findings-
	(a) Difference in Taxable Turnover (Rs.)
	(b) Turn-over on which dealer has applied incorrect rate of Tax (Rs.)
	(c) Disallowance of claim of goods return (Rs.)
	(d) Sales of Capital Assets (Rs.)
	(e) Excess Collection of Taxes, if any (Rs.)
	(f) Disallowance of claim on account of incorrect deductions (Rs.)
	(g) Other please specify (Rs.)
	(i)
	(ii)
	(iii)
	(iv)
2	Set-off related-
	(a) Non production of tax invoices (Rs.)
	(b) Credit Notes not Considered (Rs.)
	(c) Turn-over of Purchase Return (Rs.)
	(d) Reduction under Rule 53 not considered or considered wrongly. (Rs.)
	(e) Denial of set-off under Rule 54 not considered (Rs.)
	(f) Other please specify (Rs.)
	(i)
	(ii)
	(iii)
	(iv)
3	Additional Tax liability on account of 1 & 2 above.
4	Add: Interest u/s. 30(2) (Rs.)
5	Add: Interest u/s. 30(4)* (Rs.)
6	Total Additional Amount Payable (Rs.)
7	Add: Excess Refund granted to the dealer (Rs.)
8	Total Amount Payable (Rs.)
9	Total Amount Refundable (Rs.)

## TABLE-3

ADDITIONAL TAX LIABILITY IN RESPECT OF SPECIFIC ISSUES

Sr.No.	Issues	Additional tax liability
1
.
.
.
.
.
.

If you agree with the contents of this intimation then you are advised to discharge tax liability alongwith applicable interest u/s 30 (2) and u/s 30 (4) at the time of filing of revised return.

You may accept tax liability in respect of any or all of the above parameters. However, the tax liability in respect of an individual parameter has to be accepted entirely alongwith applicable interest.

You may note that, as per provisions of section 30 (4), interest at the rate of 25 percent shall not be applicable if the taxes paid in the revised return are less than 10 percent of the **taxes paid as per original return.

If you fail to file return or revised return, your case may be taken up for assessment and in which case, it may attract penalty u/s 29 (3) of the Maharashtra Value Added Tax Act, 2002.

**taxes paid as per original return shall have the same meaning as stated in sub-section (4) of Section 30 of the Maharashtra Value Added Tax Act, 2002.

# TABLE 1 and 2 is applicable for para 1 where proceedings are related to comprehensive verification for specific period.

# # TABLE 3 is applicable for para 2 where proceedings are related to specific issues.

Date:	Signature
Place:	Name of the Officer and Designation .

11. After FORM-604, appended to the principal Rules, the following FORMs shall be added, namely :-

FORM 604A

[See rule 67(2)]

Intimation under Sub-section 7 of Section 63 of the Maharashtra Value Added Tax Act, 2002.

To,

__________________

No.________________________/Intimation/Sec-63(7)/B_____________Mumbai Dated

Registration Number (TIN) under MVAT Act, 2002

Registration Number (TIN) under CST Act, 1956

Period

From

Sub : -Intimation of findings of the Computerised Desk Audit (CDA) under sub-section (7) of section 63 in relation to the specific issues.

On the basis of analysis of electronic information pertaining to registration, return, audit report u/s 61, annexures and other information available with the Sales Tax Department, your case has been subjected to the computerised desk audit.

It is prima facie observed that the tax paid by you in the returns, set-off or refund claimed by you in the return appears to be incorrect in respect of following specific issues.

Sr.No.	Issues	Additional tax liability
1
.
.
.
.
.
.

If you agree with the contents of this intimation then you are advised to discharge tax liability alongwith applicable interest u/s 30 (2) and u/s 30 (4) at the time of filing of return or revised return.

You may note that, as per provision of section 30 (4), interest at the rate of 25 percent shall not be applicable if the taxes paid in the revised return are less than 10 percent of the *taxes paid as per original return.

If you fail to file return or revised return, your case may be taken up for assessment and in which case, it may attract penalty u/s 29 (3) of the Maharashtra Value Added Tax Act, 2002.

*taxes paid as per original return shall have the same meaning as stated in sub-section (4) of Section 30 of the Maharashtra Value Added Tax Act, 2002.

Date:	Signature
Place:	Name of the Officer and Designation .

FORM 605

[See rule 67(2)]

Intimation of closure under sub-section (7) of Section 63 of the Maharashtra Value Added Tax Act, 2002.

To,

__________________

No.________________________/Intimation/Sec-63(7)/B_____________Mumbai Dated

Registration Number (TIN) under MVAT Act, 2002

Registration Number (TIN) under CST Act, 1956

Period

From

Sub :- Intimation of closure under sub-section (7) of section 63 for audit.

Ref :- No. ................... / closure under section 63(7)/_/ B --- Dated

Whereas your case for the above period has been scrutinized/analyzed as per the provisions of section ............. of the Maharashtra Value Added Tax Act, 2002.

*As a result of analysis/scrutiny/verification, intimation in Form 604/604A was served upon you.

Findings of the intimation in Form 604/604A was fully accepted by you in respect of following issues/period.

Sr.No.	Issues/Period
1
.
.
.
.
.
.

Whereas you have agreed with the contents of intimation and tax liability on account of these findings alongwith the applicable interest u/s 30 (2) and u/s 30 (4) has been discharged. The proceedings u/s ............... in respect of above period/issues are closed.

*Strike down if not applicable.

Date:	Signature
Place:	Name of the Officer and Designation .

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

O. C. Bhangadiya

Deputy secretary to Government