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The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body NOTIFICATION No. VAT- 1521 / C.R. 39 / Taxation-1 , dated 20th April, 2021.

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 (Amendment) Rules, 2021.

2. In rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in sub-rule (4B), in clause (a) for the proviso, the following proviso shall be substituted, namely :-

"Provided that, for the year 2019-20 and 2020-21 annual return shall be filed on or before the 30th June 2021;".

3. In rule 41 of the principal Rules, in sub-rule (1),-

(a) in the second proviso, for the word, brackets and letters "clause (a),(b)" the word, brackets and letter "clauses (b)" shall be substituted;

(b) after the second proviso the following proviso shall be inserted, namely :-

"Provided also that, the dealer, who is required to file the return as per proviso to clause (a) of sub-rule (4B) of rule 17, shall pay into Government Treasury, the amount of tax due from him for the period ended on the 31st March 2020 and the 31st March 2021, on or before the 30th day of June 2021".

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

MANDAR KELKAR,

Deputy Secretary to Government.