Maharashtra Value Added Tax (Second Amendment) Act, 2018

Dec 18, 2018 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on December 14, 2018 has published the Maharashtra Value Added Tax (Second Amendment) Act, 2018 to further amend the Maharashtra Value Added Tax Act, 2002.

In Section 16 which specifies the procedure for registration of dealer:

o   in sub-section (2), the proviso shall be deleted

o   in sub-section (6), in the second proviso:

         i.            in clause (b), for the words “facts,” the words “facts, or” shall be substituted;

       ii.            after clause (b), the following clause shall be inserted, namely:

“(c) Who has obtained the registration on or after the 1st April 2018, but has not submitted his current bank account details on the automation system of the Department within the prescribed period,”.

 

URL: https://mahagst.gov.in/sites/default/files/notification/2-MVAT%20Amendment%20Act-sec.%2016.pdf


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