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), (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 (Amendment) Rules, 2018.
(2) Except as otherwise provided in these rules, they shall come into force with effect from the 1st April 2018.
2. In rule 2 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"), in sub-rule (1), in clause (p), for the words, " Sales Tax i.e. www.mahavat.gov.in" the words "State Tax i.e. www.mahagst.gov.in" shall be substituted.
3. In the principal Rules, for the words "www.mahavat.gov.in" wherever they occur, the words "www.mahagst.gov.in" shall be substituted.
4. In rule 8 of the principal Rules, in sub-rule (12), the words "a current bank account and" shall be deleted.
5. For rule 23 of the principal Rules, the following shall be substituted, namely :-
"23. Form of order of assessment:-
The assessment order under section 23 shall be in Form 303(231) or 303(232) or 303(233) or 303(234) or 303(235), when passed electronically, or in Form 303, when passed otherwise :
Provided that, where the dealer is liable to file more than one form of return then separate orders pertaining to such different forms of returns, may be issued.".
6. In rule 40 of the principal Rules, after sub-rule (2), the following sub-rules shall be added, namely :-
"(2A) The principal contractor may claim the credit of an amount or sum paid into the Government Treasury by an employer, during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, by filing a revised return,-
(a) for the period ending on the 30th June 2017, or
(b) if the business is discontinued or otherwise disposed of or has been transferred before the 30th June 2017, then for the period as specified in subrule (2) of rule 18,
subject to the following conditions :-
(i) The principal contractor can take credit only if the employer has issued certificate in Form 402 on or before the 31st December 2018.
(ii) Notwithstanding anything contained in clause (d) of sub-rule (1) of this rule, the employer shall file the return in Form 424 electronically on or before the 5th January 2019.
(iii) The principal contractor shall file such revised return for the period specified in clause (a) or, as case may be, clause (b) on or before the 10th January 2019.
(2B) The sub-contractor may claim the credit of an amount or sum transferred to him by the principal contractor, during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, in accordance with the provisions of clause (ii) of sub-section (4) of section 31, by filing a revised return for the period ending on the 30th June 2017 on or before the 15th January 2019, subject to the following conditions :-
(a) The sub-contractor can take credit only if the principal contractor has issued certificate in Form 402A on or before 10th January 2019.
(b) The principal contractor shall file the return in Form 424A electronically on or before the 5th January 2019."
7. In rule 53 of the principal Rules, in sub-rule (3), in clause (b), for the word and letter "Schedule "D" " the word and letter "Schedule B" shall be substituted and shall be deemed to have been substituted with effect from the 1st July 2017.
8. In rule 88 of the principal Rules, for sub-rule (4),the following shall be substituted, namely :-
"(4) The rates of interest specified in sub-rule (1), shall mutatis mutandis, apply for the purposes of clause (b) of sub-section (6) of section 51.".
9. After Form 303 appended to the principal Rules, the following Forms shall be inserted, namely :-
FORM 303 (231)
(See rule 17A and 23)
Assessment Order u/s 23 of Maharashtra Value Added Tax Act, 2002
Assessment Order.
FORM 303 (232)
Assessment Order u/s 23 of Maharashtra Valud Added Tax Act, 2002
FORM 303 (233)
FORM 303 (234)
FORM 303 (235)
Capital Assets/Other than Capital Assets
10. In Form 310 appended to the principal Rules, for the NOTE, at the end of the Form, the following shall be substituted, namely :-
"RECEIPT CUM-STAY ORDER
Appeal in case of M/s ___________________________ holder of RC No. __________________________ under MVAT Act and RC No. _____________________________________ under CST Act, against the assessment order /appeal order* for the period from _________ to __________ is filed as per the provisions of section 26 of the Act and stay is granted for the recovery of the remaining disputed dues as given in table below. The
Sr. No. (inward No.) is ____________.
The details of dues as per assessment order/ appeal order* and the requisite payment made as per section 26 of the Act is as under :-
Table
NOTE :- *Strike off whichever is not applicable.".
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.