Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019

Mar 08, 2019 | by Avantis RegTech Legal Research Team


The Governor of Maharashtra on January 06, 2019, has promulgated the Maharashtra Tax Laws (Amendment and Validation) Ordinance, 2019, to suitably amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002, in order to bring clarity in certain provisions and to provide certain relief to the tax payers.

Amendment to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975:

Under section 6(3) which specifies the provisions regarding returns, for the words “rupees one thousand” the words “rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case,” shall be substituted.

Amendments to the Maharashtra Value Added Tax Act, 2002:

•Under Section 24 which specifies provisions for rectification of mistakes, after sub-section (2), the following sub-section shall be inserted, namely:

Sub-rule (2A): Where any dealer has claimed set-off in the returns but such set-off is not confirmed before the passing of the order of assessment under section 23 for any reason whatsoever, then, at any time within two years from the end of the financial year in which the said order of assessment has been served, he may:

(a)if he has not filed an appeal against the said order, or

(b)if he has filed an appeal against the said order, and he has withdrawn the entire appeal,

apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed and is in a position to produce the necessary evidence for the same and thereupon, the Commissioner shall hold such inquiry as he may deem fit and after hearing the applicant, rectify the assessment order, if the claim for set-off is confirmed: 

Provided that, in case the applicant covered by clause (b) above has filed an application under this sub-section, then the amount of dues, which was stayed earlier before withdrawal of appeal, shall not be recovered, till the disposal of such application.

•Under Section 26 which specifies the procedure for Appeals after sub-section (6C), Explanation has been inserted and shall be deemed to have been inserted with effect from April 15, 2017.

Save as otherwise provided in this Ordinance, it shall come into force at once.

Click here to download the Notification.


Bookmark

Related Updates



Alternate Text

Get updates on the go on RuleZbook Mobile App.