Late Fees Exemption Conditions under MVAT Act 2002 – MVAT Notification dated 27/12/2013

FINANCE DEPARTMENT

Hutatma Rajguru Chowk, Mantralaya,
Mumbai
400 032, dated the 24th December 2013 .

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT. 2002.

 

No. VAT 1513/C.R. 124/Taxation-1.-In exercise of the powers conferred by the proviso to sub-section (6) of section 20 of the ‘Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby exempt in the public interest, the late fee, to the extent specified in column (d), in respect of the returns specified in column ( c) of the Schedule appended hereto, by the class or classes of dealers specified in column (b), subject to the conditions mentioned in column (e) of the said Schedule with effect from the lst August 2012.

SCHEDULE

Sr. No
(a)
Class or classes of dealers
(b)
Returns eligible
for exemption
(c)
Extent of
exemption
(d)
Conditions
(e)
1. Dealer who have obtained new registration. Returns of which due date fall at any time upto the end of the
month, in which registration is granted to the dealer or the status of the
dealer is shown as “Active” on the web site of the Sales Tax Department, as the
case may be.
Whole of the late fee payable in
respect of the returns
specified in column (c).
Returns specified in column (c) shall be filed on or before the due date for the period of return containing the date of grant of registration
or the status of the dealer is shown as “Active” on the web site of the Sales
Tax Department, as the case may be.
2 Dealers whose Registration
Certificate has been cancelled
and has been restored subsequently by the order of the appellate authority or
any court.
Returns whose due date fall
between the date of issuing

of the Registration cancellation order and date of passing or the
registration restoration order.Whole of the late fee payable in
respect of the returns
specified in column (c).Returns specified in colunm (c) shall be filed on or before the
due date for the period of return containing the date of restoration order
passed by the appellate authority or any court.

3 Dealers whose effective date of the Registration
Certificate has been modified in an administrative relief proceeding.
Returns whose due date fall between the l st April of the year in which the
dealer became liable for registration and the date of effect of the Registration
Certificate, as it stood before grant of administrative relief .
Whole ofthe late fee, payable, in
respect of the
return/s, specified
in column (c).
Returns specified incolunm (c) shall be filed on or
before the date intimated by the authority empowered to grant administrative
relief
4 The dealers who are unable to upload the returns due
to technical difficulties of the automation system of the Sales Tax Department
of Maharashtra.
Returns whose due dates fall during the period when
the technical difficulties of the automation system of the Sales Tax Department
of Maharashtra existed.
Whole of the late fee payable, in
respect of the
returns specified in colunm(c).
(a) Commissioner or an officer designated by him
shall be satisfied that due to technical difficulties of the automation system
of the sales Tax Department of Maharashtra, certain class or classes of dealers
are unable to upload returns, specified in column (c).
5 Dealer which is a proprietary concern and whose
proprietor dies.
Return of which due date falls on or immediately
after the date of the death of the proprietor.
Whole of the late fee payable in
respect of the
return specified in column (c).
(a) Return, specified in column (c), shall be filed within one year from the
end of the period ofreturn during which the
proprietor dies.

(b) The legal heir of the deceased proprietor should have filed an
application in Form 103 before uploading the return specified in column (c).6Dealers who were covered under any of the class or classes
specified at Sr. No.(1) to (5) above during the period starting from the 1 st
August 2012 to the date of this notification.Returns which were due during the period starting from the 1 st
August 2012 and ending on the date of this notification and which are filed
after the date of this notification.Whole of the late fee payable in respect of the returns,
specified in column (c).Returns specified in column (c) shall be filed on or before the
due date for the period of return containing the date of this notification.7A dealer who undertakes the construction of flats, dwellings or
buildings or premises and transfers them in pursuance of an agreement along with
land or interest underlying the land.Returns for any of the periods starting from the 20th June 2006
to the 30th September 2012, as the case may be.Whole of the late feepayable in respect of the returns specified
in column (c).Returns specified in column (c) should have been filed on or
before the 31 st October 2012.

Note:

In case of dealers, who have either paid the late fee or have adjusted the late fee against the refund for any of the returns, as the case may be, covered by this notification, then refund or adjustment of such amount shall not be permitted.

By order and in the name of the Governor of Maharashtra,
O.C.BHANGADIYA,
Deputy Secretary to Government.

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