The Maharashtra Government has released Maharashtra Tax Laws (Amendment and Validation) Act, 2019 and Maharashtra Tax Laws (Second Amendment and Validation) Act, 2019 and thereby amended Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975 and Maharashtra Value Added Tax Act, 2002.
The contents of the above mentioned amendments are provided below:
Amendment to the Maharashtra State Tax On Professions, Trades, Callings And Employments Act, 1975.
1. According to the amendment if an employer without reasonable cause fails to file the return within the prescribed time, the authority can impose a penalty of:
- Rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return
- An amount of rupees one thousand in any other case.
(Amendment made in section 6 (3) of the act)
2. In the case where an employer while registering, fails to apply for such certificate within the prescribed time , the authority can impose penalty of rupees five for each day of delay in case of such employer after giving him a reasonable opportunity of being heard.
(Amendment made in section 5 (5) of the act)
3. As mentioned in his enrolment certificate, the amount of tax due from an enrolled person, is required to be paid either before or on 31st March of the concerned year .
In the case where, the enrolled person and the rate of tax that he is liable to pay is revised, then such revised tax shall be paid on or before the 31st March of the year in which the rates are revised.”
(Amendment made in section 8 (2) of the act)
4. If a person applying for enrolment, fails to apply for certificate of enrolment within the period specified under this Act, he would be liable to pay simple interest at the rate of 1.25 per cent. per month or part of the amount of tax payable, from 1st July of that concerned year, till the date of payment of such tax. This would be paid in addition to the amount of tax payable in respect of the year, for which he did not enroll.
(Amendment made after section 9 (3) of the act)
Amendments to the Maharashtra Value Added Tax Act, 2002:
1.In case of the conditions provided in section 23(5)(a) of the act in relation the evasion of tax or tax liability etc, the authority can initiate assessment of the dealer or person in respect of such transaction or claim after giving a notice to such dealer or person a notice .Provided that a registered dealer has claimed refund in his last return or a revised return containing last day of the year or an auditor has mentioned the eligibility for refund in his audit report under section 61, then the concerned authority can determine the net tax liability subject to the conditions, restrictions and safeguards as may be prescribed, after adjusting the refund claimed .
Provided further that, the amount of refund claimed in the return filed or mentioned in the audit report filed under section 61 (whichever is filed later, but not later than the 31st March 2019) would only be considered for the first proviso.
(Proviso added in section 23(5)(a) of the act)
2. In section 61 of the Value Added Tax Act, 2002, in sub-section (1), after the proviso, the following proviso shall be inserted, namely :—
A proviso stating that every dealer liable to pay tax is required to get his accounts in respect of such year audited by an Accountant within the prescribed period from the end of that year and furnish within the same period a complete report of the audit in the prescribed form which is signed and verified by the accountant.
If the
- Aggregate of his turnover of sales and the value of goods transferred to any other place of his business or of his agent or principal, situated outside the State, not by reason of sale, or
- Turnover of purchases exceeds rupees one crore in any year
A dealer whose tax liability, in any year commencing on or after the 1st April 2019 does not exceed rupees twenty-five thousand, shall not be liable to file such audit report.
(Proviso added in section 61(1) of the act)
3. In the case where the dealer has claimed set-off in the returns the set-off is not confirmed before the passing of the order of assessment under section 23 ,then, at any time within two years from the end of the financial year in which the said order of Assessment has been served.
Then, the dealer can apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed. This can be done at any time within two years from the end of the financial year in which the said order of assessment has been served.
This option would be available to the dealer if:
- He has not filed an appeal against the said order, or
- He has filed an appeal against the said order, and he has withdrawn the entire appeal,
The Commissioner is required to hold an inquiry and rectify the assessment order, if the claim for set-off is confirmed after hearing the applicant
In case the applicant covered by clause (b) above has filed an application under this sub-section, then the amount of dues, which was stayed earlier before withdrawal of appeal, shall not be recovered, till the disposal of such application apply to the Commissioner for rectification of the order on the ground that the said set-off may be confirmed and is in a position to produce the necessary evidence for the same.
(Sub-section added in section 24(2) of the act)
4.Via the addition of an explanation (effect from the 15th April 2017),it has been clarified that, the provisions of sub-sections (6A), (6B) and (6C) shall be applicable for any appeal, against all such orders, referred to in those sub-sections, irrespective of the period to which the order, appealed against, relates or irrespective of the date on which the proceedings in respect to such orders may have commenced.
(Explanation added in section 2(6C), of the act)
5.The entry following has been added In Schedule A after entry 2:
“Sale of domestic natural gas or Re-gasified Liquid Natural Gas by Gas Authority of India Limited to the Ratnagiri Gas and Power Private Ltd. during the period from the 1st April 2017 to 15th September 2017.
- Purchasing dealer Nil has used the domestic natural gas or Re-gasified Liquid Natural Gas for generation of electricity for the supply to Indian Railways.
- Claimant dealer shall furnish a Energy Account Statement, obtained by Ratnagiri Gas and Power Private Limited from Western Regional Power Committee.”
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