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Knowledge Base

MVAT

1. Acts

S No Name Type
1 Short title, extent & commencement The Maharashtra Value Added Tax Act, 2002-Sec No.1
2 Definitions The Maharashtra Value Added Tax Act, 2002-Sec No.2
3 Incidence of Tax The Maharashtra Value Added Tax Act, 2002-Sec No.3
4 Taxes payable The Maharashtra Value Added Tax Act, 2002-Sec No.4
5 Tax not leviable on certain goods The Maharashtra Value Added Tax Act, 2002-Sec No.5
6 Levy of Sales Tax on the goods specified in schedules The Maharashtra Value Added Tax Act, 2002-Sec No.6
7 Rate of Tax on packing material The Maharashtra Value Added Tax Act, 2002-Sec No.7
8 Certain sales and purchases not to be liable to tax The Maharashtra Value Added Tax Act, 2002-Sec No.8
9 Amendment of schedule The Maharashtra Value Added Tax Act, 2002-Sec No.9
10 Sales Tax Authorities The Maharashtra Value Added Tax Act, 2002-Sec No.10
11 Tribunal The Maharashtra Value Added Tax Act, 2002-Sec No.11
12 Action against any authority for vexacious order or willful under Assessment etc. The Maharashtra Value Added Tax Act, 2002-Sec No.12
13 Persons appointed under Section 10 and members of Tribunal to be public servants The Maharashtra Value Added Tax Act, 2002-Sec No.13
14 Powers of Tribunal and Commissioner The Maharashtra Value Added Tax Act, 2002-Sec No.14
15 Indemnity The Maharashtra Value Added Tax Act, 2002-Sec No.15

2. Rules

S No Name Type
1 Short Title The Maharashtra Value Added Tax Act, 2002-Sec No.1
2 Definitions The Maharashtra Value Added Tax Act, 2002-Sec No.2
3 Goods returned and deposits refunded The Maharashtra Value Added Tax Act, 2002-Sec No.3
4 Application regarding jurisdiction etc. The Maharashtra Value Added Tax Act, 2002-Sec No.4
5 Subordination of officers The Maharashtra Value Added Tax Act, 2002-Sec No.5
6 Qualifications of members of tribunal and term of office The Maharashtra Value Added Tax Act, 2002-Sec No.6
7 Application regarding vaxatious order The Maharashtra Value Added Tax Act, 2002-Sec No.7
8 Application for registration of dealers liable to tax under the Act-Sec No. The Maharashtra Value Added Tax Act, 2002-Sec No.8
9 Fresh Certifcate of Registration The Maharashtra Value Added Tax Act, 2002-Sec No.9
10 Grant of certificate of registration The Maharashtra Value Added Tax Act, 2002-Sec No.10
11 Exhibition of certificate of registration The Maharashtra Value Added Tax Act, 2002-Sec No.11
12 Cancellation of certificate of registration The Maharashtra Value Added Tax Act, 2002-Sec No.12
13 Additional copies of certificate of registration The Maharashtra Value Added Tax Act, 2002-Sec No.13
14 Production of certificate of registration The Maharashtra Value Added Tax Act, 2002-Sec No.14
15 Application for certified copy of extract from the list of registered dealers The Maharashtra Value Added Tax Act, 2002-Sec No.15

3. Notifications

S No Date Number Heading Year
1 27 Mar 15 Notification under Sch. Entry C-70-paper VAT 1515/CR 39(2)/Taxation-1 dated 27-3-2015 2015
2 27 Mar 15 Amendments to Schedule A and Csa of MVAT Act VAT 1515/CR 39(1)/Taxation-1 dated 27-3-2015 2015
3 26 Mar 15 Amendments to SCPT Act, PT Act, Entry Tax Act and MVAT Act LA Bill No XVI of 2015 Dated 26 March 2015 English 2015
4 26 Mar 15 Amendments to SCPT Act, PT Act, Entry Tax Act and MVAT Act LA Bill No XVI of 2015 Dated 26 March 2015 Marathi 2015
5 23 Feb 15 Notification under Sch. Entry D-5 and D-10 VAT 1515/CR 3 A/Taxation 1 and VAT 1515/CR 3B/Taxation 1 dated 23-2-2015 2015
6 23 Jul 14 Amendment to MVAT Rule (Third Amd.) 2014 VAT 1514/CR 29/Taxation 1. dt. 23rd July 2014 2014
7 11 Jul 14 Amendments To Schedule A and C of MVAT Act, 2002 VAT 1514/CR 46/Taxation 1 Dated 11 July 2014 2014
8 09 Jul 14 Late Fee exemption Notification u/s 20(6) VAT 1514/C.R.44/Taxation-1 Dated 9th July 2014 2014
9 26 Jun 14 Amendments To SCPT Act, PT Act, Luxury Tax Act and VAT Act Maharashtra Act No XXVII of 2014 2014
10 26 Jun 14 Amendments to Stamp Act, SCPT Act, PT Act, Luxury Tax Act and VAT Act (Marathi Gazette) Maharashtra Act No XXVII of 2014 2014
11 25 Jun 14 Amendment to MVAT Act, 2002 (Reference: MVAT Amendment Ord. Dated 3-3-2014) Mah. Act No. XX of 2014 Dated 25-6-2014 2014
12 23 Jun 14 BORDER CHECK POST DRAFT RULES VAT 1514/CR 30/Taxation 1. dt. 23rd June 2014 2014
13 14 Jun 14 Amendments to Stamp Act, SCPT Act, PT Act, Luxury Tax Act, MVAT Act LA Bill No XIX of 2014 2014
14 03 Mar 14 Amendment to MVAT Act, 2002 Mah. Ordinance No. VII of 2014 2014
15 20 Feb 14 Amendment to Schedule A and C of MVAT Act, 2002 VAT. 1514/CR-8/Taxation-1 Dated 20-2-2014 2014-15

4. Circulars

S No Date Type Number Heading Year
1 09 Mar 15 Maharashtra Value Added Tax Act 4 T of 2015 Combined Application for New Registration under the MVAT, CST and PT Act 2015
2 20 Feb 15 Maharashtra Value Added Tax Act 3 T of 2015 Procedure for submission of returns under Profession Tax, Luxury Tax and Sugarcane Purchase Tax Act after making Payment through GRAS 2015
3 14 Jan 15 Maharashtra Value Added Tax Act 2 T of 2015 Extension of Time for Filing VAT Audit Report in Form 704 for year 2013 – 14 2015
4 07 Jan 15 Maharashtra Value Added Tax Act 1 T of 2015 Revised instructions regarding stay in appeals 2015
5 06 Aug 14 Maharashtra Value Added Tax Act 14T OF 2014 The Computerized Desk Audit (CDA) for the period 2011-12 2014
6 06 Aug 14 Maharashtra Value Added Tax Act 15T OF 2014 Amendments to various Acts administered by the Sales Tax Department 2014
7 02 Aug 14 Maharashtra Value Added Tax Act 13T OF 2014 Exemption from payment of late fee under section 20(6) of the Maharashtra Value Added Tax Act, 2002 2014
8 17 Apr 14 Maharashtra Value Added Tax Act 12T OF 2014 Certain queries raised by the Trade and Associations in respect of computation of tax liability of developers 2014
9 04 Apr 14 Maharashtra Value Added Tax Act 11T OF 2014 Supreme Court judgement in the case of Bansal Wire Industries 2014
10 29 Mar 14 Maharashtra Value Added Tax Act 10T OF 2014 Extension of date for filing Audit Report in form 704 for 2012-13 by developers 2014
11 25 Mar 14 Maharashtra Value Added Tax Act 9T OF 2014 Submission of Annexures with/as a part of returns for the periods starting from 1st April 2014 onwards 2014
12 11 Mar 14 Maharashtra Value Added Tax Act 8T OF 2014 Exemption from Late Fee u/s 20(6) of the MVAT Act 2014
13 21 Feb 14 Maharashtra Value Added Tax Act, 2002 7T of 2014 Revised returns to be filed by developers 2014
14 21 Feb 14 Maharashtra Value Added Tax Act, 2002 6 T of 2014 Extension of date for filing Audit Report in form 704 for 2012-13 by developers 2014
15 06 Feb 14 Maharashtra Value Added Tax Act, 2002 5T of 2014 Invitation of suggestions for modifications / changes / amendments in the procedures, rules and the acts governed by the Sales Tax Department in view of revamping of automation system of the Sales Tax Department 2014

5. Forms

S No Number Heading
1 e-Returns Annextures Annextures(For e-704 not eligible Dealers) V 1.2
2 Form III-(B) For e-PTRC Form III -(B) Version 1.5.0
3 Form CST-III(E) Application for e-Returns CST-III(E) Version 1.7.0
4 Form 235 For e-Returns 235 Version 1.7.0
5 Form 234 For e-Returns 234 Version 1.7.0
6 Form 233 For e-Returns 233 Version 1.7.0
7 Form 232 For e-Returns 232 Version 1.7.0
8 Form 231 For e-Returns 231 Version 1.7.0
9 CST Forms e-Application for CST Forms
10 FORM e-AnnextureJ2 FORM E704_ANNEXTUREJ2
11 PT Information Form Profession Tax Information form for Maharashtra Profession Act, 1975
12 FORM e-AnnextureJ1 FORM E704_ANNEXTUREJ1
13 Annexure for Developers Annexure for Developers
14 Form 704 Audit Report u/s 61-Version 1.3.0
15 Form 501 Application for Refund-Version 1.3.0
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