FINANCE DEPARTMENT
Mantralaya , Mumbai 400032, dated the 5th February 2010
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
NO. VAT. 1510/CR-6/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 conidition of previous publication therof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as "the said Act.")
Now, therefore, in excercise 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 is, hereby, pleased to make 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, 2010.
2. After rule 45 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the principal Rules"),the following shall be inserted namely --
"45A. Electronic Payment and refund - Notwithstanding anything contained in any rule, the State Government may, from time to time, by notification in the Official Gazette, specify the period starting on or after the dates mentioned therin, the class or classes of dealers, --
(a) who shall pay tax, interest penalty or any amount due and payable by or under the Act electronically, in chalan MTR-6 appended to this rule, in the Public Sector Banks, and
(b) to whom the remittance of refund due under the Act shall be made through the Electronic System or such other system for the said purpose."
"CHALAN
FORM NUMBER MTR -6
(See Rule 17, 18, 45 and 45A)
ACCOUNT HEAD
| GRN | FORM ID | |||||||||||||
| Department | Department of Sales Tax | Date:- | ||||||||||||
| Type of payment | MVAT ACT, 2002 | Payees details | ||||||||||||
| Location | Dept. ID Dealers TIN | |||||||||||||
|
Period
|
Full Name of the Dealer | |||||||||||||
|
FROM
|
TO
|
|||||||||||||
| Account Head Details | Code | Amount in Rs. | Remarks if any: | |||||||||||
| Amount of Tax | 1 | |||||||||||||
| Amount of TDS | 2 | |||||||||||||
| Interest Amount | 3 | |||||||||||||
| Penalty Amount | 4 | |||||||||||||
| Composition Money | 5 | |||||||||||||
| Fine | 6 | |||||||||||||
| Fees | 7 | |||||||||||||
| Advance Payment | 8 | |||||||||||||
| Amount Forfeited | 9 | |||||||||||||
| Deposit | 10 | Amount in Words: | ||||||||||||
| Total | ||||||||||||||
|
Payment of Details
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For use in Receiving Bank
|
|||||||||||||
| Name of the Bank | Bank CIN No. | |||||||||||||
| Name of Branch |
Date | |||||||||||||
| Time | ||||||||||||||
| Scroll No. | ||||||||||||||
| Signarure of Person who has made payment | ||||||||||||||
By the order and in hte name of the Governor of Maharashtra.
CHITRA KULKARNI
Officer on Special Duty to Government.