Maharashtra Value Added Tax Rules

 

Maharashtra Value Added Tax Rules



Short Title

Definitions

Goods returned and deposits refunded

Application regarding jurisdiction etc.

Subordination of officers

Qualifications of members of tribunal and term of office

Application regarding vaxatious order

Application for registration of dealers liable to tax under the Act

Grant of certificate of registration

Exhibition of certificate of registration

Cancellation of certificate of registration

Additional copies of certificate of registration

Production of certificate of registration

Application for certified copy of extract from the list of registered dealers

Information under section 18 and changes in the forms of certificates of registration

Declaration under section 19

Submission of return

Special provisions for first and last return in certain cases and for dealers under the package scheme of incentives

Consolidated returns

Complete and self consistent return

Form of Notice for Assessment

Form of application for direction

Form of order of assessment

Application for cancellation of assessment order

Order imposing penalty or interest

Supply of copy of order of assessment

Form of notice for rectification

Application for rectification

Stay order

Form of notice for review

Submission of appeals

Application For Stay

Stay order

Application for disposal of appeal

Summary rejection

Hearing

Supply of copy of order to the appellant and to the officer concerned

Award of costs by Tribunal

The notice for the purpose of sub-section (11) of section 29

Tax Deduction At Source

Time for payment

Application for tax clearance certificate

Certificate of tax clearance

Certificate of tax dues

Method of payment

Notice for payment of tax not paid according to return

Form of intimation for the purposes of sub-section (6) of section 32

Form of notice for the purposes of sub-section (1) of section 33.

Form of Application for the purposes of sub-section (5) of section 35

Form of certificates and declaration for the purposes of sub-section (4) of section 45

Claim and grant of set-off in respect of purchases held on the appointed day

Claim and grant of set-off in respect of purchases made in the periods commencing on or after the appointed day

Reduction in set-off

Non-admissibility of set-off

Condition for grant of set-off or refund and adjustment of draw-back, set-off in certain circumstances

Reimbursement in respect of declared goods purchased on or after the appointed day

Reduction of sale price for levy of tax

Determination of sale price and of purchase price in respect of sale by transfer of property in goods (whether as good or in some other form) involved in the execution of a works contract

Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding

Order sanctioning refund

Bank Guarantee

Order sanctioning interest on delayed refunds

Application under section 55  

Application for determination of disputed questions, summary rejection, etc

The report of Audit under section 61

Submission of audit report

Notice under section 63

Preservation of books of accounts, registers, etc

Retention of books of accounts, registers and documents seized

Form of notice for production of documents etc

Notice of inspection.

Intimation accepting composition money.

Fees

Qualifications of a sales tax practitioner

Form of authority under section 82.

Authority of agent to continue

Particulars to be specified in a tax invoice, bill or cash memorandum.

Calculation of cumulative quantum of benefits.

Refund of tax to eligible units

Raw materials and manufacture.

Conditions for permission to defer payment of amount of taxes due as per the return for a specified period being incentives to certain eligible industrial units.

Appraisal of annual production capacity

Grant of certificate of entitlement

Manner of determination of NPV for the purposes of sub-section (2) of section 94

Business for the purpose of section 42(1)(a)

Certified copies of documents and orders

Orders and notices

Rates of interest

Authorites and filling of return for the purpose of Section 96(1)(e)(ii)

Penalty

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