Amendments to the Maharashtra Value Added Tax Act, 2002

May 08, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on May 06, 2019, amends the Maharashtra Value Added Tax Act, 2002.

The amended provisions of MVAT Act are:

v    Under Section 24, a new sub-section (2A) has been inserted, where a dealer can make an application to the assessing officer even if set-off claimed in the returns is disallowed in the assessment order for any reason. Now a dealer has the option to either file an application for rectification or file an appeal.

v    An amendment has been done to Section 10 of MVAT Act with effect from July 01, 2017 to provide that the officers appointed by the State Government under the MGST Act, shall be deemed to be officers appointed under the MVAT Act.

[Trade Circular No. 16T of 2019]

Click here to download the Trade Circular.


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