Revocation of deemed cancelled registrations under Maharashtra Value Added Tax Act, 2002 with effect from June 30, 2017

May 08, 2019 | by Avantis RegTech Legal Research Team

The State Government of Maharashtra on May 06, 2019, with reference to Trade Circular 37T of 2017 and Trade Circular 5T of 2018 has made clarification regarding revocation of deemed cancelled registrations under the Maharashtra Value Added Tax Act, 2002. After July, 2017 the VAT return filing obligations were created for the dealers who choose to continue their registration under MVAT Act, but it was withdrawn from October, 2018 due to technical issues. The dealers whose registration is cancelled will not be able to file an application for amendment is the Registration Certificate (R.C.) under MVAT Act. The R.C. cancelled dealers who have not created User Profile on the portal of the Department are required to create the same to comply with the requirements of the MVAT Act. Any dealer whose MVAT registration is deemed cancelled may also apply to the Nodal officer for the revocation of the cancellation of his registration under MVAT Act, if he intends to carry on the business in the goods. The Nodal Officer will verify the same and after verification and confirmation, the officer may pass Revocation Order.

[Trade Circular No. 17T of 2019]

Click here to download the Trade Circular.


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