Maharashtra Value Added Tax Rules, 2005




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Section
 Section Title
  INTRODUCTION
  Rule 1: Short Title
  Rule 2: Definitions
  Rule 3: Goods returned and deposits refunded
  Rule 4:Application regarding jurisdiction etc
  Rule 5:Subordination of officers
  Rule 6: Qualifications of members of tribunal and term of
  Rule 7:Application regarding vexatious order
  Rule 8:Application for registration of dealers liable to
  Rule 9:Grant of certificate of registration
  Rule 10: Exhibition of certificate of registration
  Rule 11: Cancellation of certificate of registration
  Rule 12: Additional copies of certificate of registration
  Rule13: Production of certificate of registration
  Rule 14:Application for certified copy of extract from the list of registered dealers
  Rule 15:Information under section 18 and changes in the forms of certificates of registration
  Rule 16:Declaration under section 19
  Rule 17:Submission of return
  Rule 18:Special provisions for first and last return in certain cases and for dealers under the package scheme of incentives
  Rule 19:Consolidated returns
  Rule 20:Complete and self consistent return
  Rule 21:Form of Notice for Assessment
  Rule 22:Form of application for direction
  Rule 23:Form of order of assessment
  Rule 24:Application for cancellation of assessment order
  Rule 25:Order imposing penalty or interest
  Rule 26:Supply of copy of order of assessment
  Rule 27:Form of notice for rectification
  Rule 28:Application for rectification
  Rule 29:Stay order
  Rule 30:Form of notice for review
  Rule 31:Submission of appeals
  Rule 32:Application For Stay
  Rule 33:Stay order
  Rule 34:Application for disposal of appeal
  Rule 35:Summary rejection
  Rule 36:Hearing
  Rule 37:Supply of copy of order to the appellant and to the officer concerned
  Rule 38:Award of costs by Tribunal
  Rule 39:The notice for the purpose of sub-section (11) of section 29
  Rule 40:Tax Deduction At Source
  Rule 41:Time for payment
  Rule 42:Application for tax clearance certificate
  Rule 43:Certificate of tax clearance
  Rule 45:Method of payment
  Rule 46:Notice for payment of tax not paid according to return
  Rule 47:Form of intimation for the purposes of sub-section (6) of section 32
  Rule 48:Form of notice for the purposes of sub-section (1) of section 33
  Rule 49:Form of Application for the purposes of sub-section (5) of section 35
  Rule 50:Form of certificates and declaration for the purposes of sub-section (4) of section 45
  Rule 51:Claim and grant of set-off in respect of purchases held in stock in the appointed day
  Rule 52:Claim and grant of set-off in respect of purchases made in the periods commencing on or after the appointed day
  Rule 53:Reduction in set-off
  Rule 54:Non-admissibility of set-off
  Rule 55:Condition for grant of set-off or refund and adjustment of draw-back, set-off in certain circumstances
  Rule 56:Reimbursement in respect of declared goods purchased on or after the appointed day
  Rule 57:Reduction of sale price for levy of tax
  Rule 58:Determination of sale price and of purchase price in respect of sale by transfer of property in goods (whether as good or in some other form) involved in the execution of a works contract
  Rule 59:Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding
  Rule 60:Order sanctioning refund
  Rule 61:Bank Guarantee
  Rule 62:Order sanctioning interest on delayed refunds
  Rule 63:Application under section 55
  Rule 64:Application for determination of disputed questions, summary rejection, etc
  Rule 65:The report of Audit under section 61
  Rule 66:Submission of audit report
  Rule 67: Notice under section 63
  Rule 68:Preservation of books of accounts, registers, etc
  Rule 69:Retention of books of accounts, registers and documents seized
  Rule 70:Form of notice for production of documents etc
  Rule 71:Notice of inspection
  Rule 72: Intimation accepting composition money
  Rule 73:Fees
  Rule 74:Qualifications of a sales tax practitioner
  Rule 75:Form of authority under section 82
  Rule 76:Authority of agent to continue
  Rule 77:Particulars to be specified in a tax invoice, bill or cash memorandum
  Rule 78:Calculation of cumulative quantum of benefits
  Rule 79:Refund of tax to eligible units
  Rule 80:Raw materials and manufacture
  Rule 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
  Rule 82:Appraisal of annual production capacity
  Rule 83:Grant of certificate of entitlement
  Rule 84:Manner of determination of NPV
  Rule 85:Business for the purpose of section 42(1)(a)
  Rule 86:Certified copies of documents and orders
  Rule 87:Orders and notices
  Rule 88:Rates of interest
  Rule 89:The authorites and filling of returns
  Rule 90:Penalty



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