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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 19th September 2018

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT-1518/C.R. 33/Taxation-1.— Whereas, the Government of Maharashtra is satisfied that

circumstances exist which render it necessary to take immediate action further to amend the Maharashtra

Value Added Tax Rules, 2005 and to dispense with the condition or previous publication thereof under the

proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005),

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso

to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the

Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value

Added Tax Rules, 2005, namely :––

1.

These rules may be called the Maharashtra Value Added Tax (Third Amendment) Rules, 2018.

2.

In rule 60A of the Maharashtra Value Added Tax Rules, 2005 after sub-rule (3), the following

sub-rule shall be added, namely :––

‘‘ (4) Notwithstanding anyting contained in sub-rule (2) and clause (c) of sub-rule(3), where rupees

25,000 deposited as security deposit under the proviso to sub-section (2) of section 16 has not been

refunded, then in such case the application for refund may be made on or before 31st March 2019 and the

provisions of clause(a) and clause (b) of sub-rule (3) shall be applicable for such cases. ’’

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR

SHRI MANOHAR SHANKAR GAIKWAD, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI

ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.