MAHARASHTRA VALUE ADDED TAX RULES, 2005

 

1.         Short title

2.         Definitions

3.         Goods returned and deposits refunded

4.         Application regarding jurisdiction

5.         Subordination of officers

6.         Qualifications of Members of Tribunal and term of office

7.         Application regarding vexatious order

8.         Application for registration of dealers liable to tax under the Act

9.         Grant of Certificate of Registration

10.        Exhibition of Certificate of Registration

11.        Cancellation of Certificate of Registration

12.        Additional copies of Certificate of Registration

13.        Production of Certificate of Registration, etc.

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

15.        Information under section 18 and changes in forms of Certificate of Registration

16.        Declaration under section 19

17.        Submission of returns

18.        Special provision for first and last return in certain cases and for dealers under the Package Scheme of Incentives

19.        Consolidated returns

20.        Complete and self‑consistent return

21.        Form of notice for assessment

22.        Form of application for direction

23.        Form of order of assessment

24.        Application for cancellation of assessment order

25.        Order imposing penalty or interest

26.        Supply of copy of order of assessment

27.        Form of notice for rectification

28.        Application for rectification

29.        Stay order

30.        Form of notice for review

31.        Submission of appeals

32.        Application for stay

33.        Stay order

34.        Application for disposal of appeal

35.        Summary rejection

36.        Hearing

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

38.        Award of costs by Tribunal

39.        The notice for the purpose of sub‑section (11) of section 29

40.        Tax Deduction at Source

41.        Time for payment

42.        Application for tax clearance certificate

43.        Certificate of tax clearance

44.        Certificate of tax dues

45.        Method of Payment

46.        Notice for payment of tax not paid according to return

47.        Form of intimation for the purposes of sub‑section (6) of section 32

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

49.        Form of Application for the purposes of sub‑section (5) of section 35

50.        Form of certificates and declaration for the purposes of sub‑section (4) of section 45

51.        Claim and grant of set‑off in respect of purchases held in stock on the appointed day

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

53.        Reduction in set‑off

54.        Non‑admissibility of set‑off

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

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

57.        Reduction of sale price for levy of tax

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

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

60.        Order sanctioning refund

61.        Bank Guarantee

62.        Order sanctioning interest on delayed refunds

63.        Application under section 55

64.        Application for determination of disputed questions, summary rejection, etc.

65.        The report of audit under section 61

66.        Submission of audit report

67.        Notice under section 63

68.        Preservation of books of accounts, registers, etc.

69.        Retention of books of accounts, registers and documents seized

70.        Form of notice for production of documents etc.

71.        Notice of inspection

72.        Intimation accepting composition money

73.        Fees

74.        Qualifications of a sales tax practitioner

75.        Form of authority under section 82

76.        Authority of agent to continue

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

78.        Calculation of cumulative quantum of benefits

79.        Refund of tax to eligible units

80.        Raw materials and manufacture

81.        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

82.        Appraisal of annual production capacity

83.        Grant of Certificate of Entitlement

84.        Manner of determination of net present value for the purposes of sub‑section (2) of section 94

85.        Business for the purpose of section 42(l)(a)

86.        Certified copies of documents and orders

87.        Orders and notices

88.        Rates of interest

89.        Authorities and filing of return for the purpose of section 96(l)(e)(ii)

90.        Penalty