Maharashtra Value Added Tax (Second Amendment) Rules, 2019

Jul 22, 2019 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on July 19, 2019, has published the Maharashtra Value Added Tax (Second Amendment) Rules, 2019, to further amend the Maharashtra Value Added Tax Act, 2005.

The amendment in the Maharashtra Value Added Tax Act, 2005, is as under:

Under Rule 8 which specifies the procedure for making Application for registration of dealers liable to tax, after sub-rule (12) the following sub-rule shall be added, namely:

Sub-rule 13: The period, within which the details of the current bank account shall be submitted, for the purpose of clause (c) of second proviso to sub-section (6) of section 16 shall be:

(a)    six  months from the due date of his return for the period starting on April 01, 2019, in case of a dealer, who has obtained registration during the period starting on or after April 01, 2018 to the March 31, 2019,

(b)   six months from the due date of his first return as per rule 18, in case of a dealer, who has obtained registration on or after April 01, 2019.

[Notification No. VAT. 1519/CR 35/Taxation-1]


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