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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 25th February 2023.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT-1523/CR-06/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 (IV) 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 (I), (II) and (III) read

with the proviso to sub-section (IV) 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, 2023.

2.

In clause (c) of rule 54 of the Maharashtra Value Added Tax Rules, 2005, after the words

and figures, “ Central Sales Tax Act, 1956, ” the words, figures and letters “ as it stood immediately

before 1st July 2017, ” shall be inserted and shall be deemed to have been inserted with effect

from the 30th June 2017.

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

MANDAR KELKAR,

Deputy Secretary to Government.

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

RUPENDRA DINESH MORE, 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 : DIRECTOR, RUPENDRA DINESH MORE.