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

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated 9th January 2019

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT. 1519/C.R.02/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 of 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 (Amendment) Rules, 2019.

2. In rule 66 of the Maharashtra Value Added Tax Rules, 2005, for the words “within nine months and

fifteen days of the end of the” the words and figures “on or before 28th February of the immediate succeeding”

shall be substituted.

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

J. V. DIPTE,

Deputy Secretary to Government.