Maharashtra Value Added Tax (Third Amendment) Rules, 2020

Oct 26, 2020 | by Avantis RegTech Legal Research Team

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Finance & Taxation Compliance

The Finance Department of Maharashtra on October 23, 2020 has issued the Maharashtra Value Added Tax (Third Amendment) Rules, 2020 to further amend the Maharashtra Value Added Tax Rules, 2005. 

The following amendment has been made: 

• Rule 17 (4B), which specifies the restriction on filing of return, a new proviso has been inserted, namely: 

“Provided that from the period starting on or after April 01, 2020, the retail outlets, not owned by any Oil Company, registered under the Act and who have effected sales of High Speed Diesel Oil or Petrol purchased from the registered dealers, within the State of Maharashtra, shall not be liable to file return under this sub-rule.”

[Notification No. VAT/1520/CR-73/Tax-1]

 


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