The Maharashtra Value Added Tax (Third Amendment) Rules, 2020.

The State Government of Maharashtra vide its notification dated 23rd October 2020 has published the Maharashtra Value Added Tax (Third Amendment) Rules, 2020 to further amend the Maharashtra value added tax rules, 2005.

The Amendment is brought under Rule 17 which deals with submission of returns in which sub rule 4b the following has been inserted.

The period starting on or after 1st April 2020, the retail outlets, not owned by any oil company, registered under the Act and who have effected sales of high speed diesel oil or petrol purchased from the registered dealers, within the state of Maharashtra shall not be liable to file a return under this sub-rule.