डिसेंबर 4, 2024
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Under the Act - The Maharashtra Value Added Tax Act, 2002.

Sr No Rule numbers Rules
1 1 Short Title
2 2 Definitions
3 3 Goods returned and deposits refunded
4 4 Application regarding jurisdiction etc.
5 5 Subordination of officers
6 6 Constitution of a Selection Committee and term of office of the members of Tribunal
7 7 Application regarding vaxatious order
8 8 Application for registration of dealers liable to tax under the Act
9 8A Fresh Certifcate of Registration
10 9 Grant of certificate of registration
11 10 Exhibition of certificate of registration
12 11 Cancellation of certificate of registration
13 12 Additional copies of certificate of registration
14 13 Production of certificate of registration
15 14 Application for certified copy of extract from the list of registered dealers
16 15 Information under section 18 and changes in the forms of certificates of registration
17 16 Declaration under section 19
18 17 Submission of return
19 17A Electronic filing:-
20 18 Special provisions for first and last return in certain cases and for dealers under the package scheme of incentives
21 19 Consolidated returns
22 20 Complete and self consistent return
23 21 Form of Notice for Assessment
24 21A Fair market price
25 22 Form of application for direction
26 23 Form of order of assessment
27 24 Application for cancellation of assessment order
28 25 Order imposing penalty or interest
29 26 Supply of copy of order of assessment
30 27 Form of notice for rectification
31 28 Application for rectification
32 29 Stay order
33 30 Form of notice for review
34 31 Submission of appeals
35 32 Application For Stay
36 33 Stay order
37 34 Application for disposal of appeal
38 35 Summary rejection
39 36 Hearing
40 37 Supply of copy of order to the appellant and to the officer concerned
41 38 Award of costs by Tribunal
42 39 The notice for the purpose of sub-section (11) of section 29
43 40 Tax Deduction At Source
44 40A TAX COLLECTION AT SOURCE
45 41 Time for payment
46 42 Application for tax clearance certificate
47 43 Certificate of tax clearance
48 44 Certificate of tax dues
49 45 Method of payment
50 45A Electronic Payment & Refund
51 46 Notice for payment of tax not paid according to return
52 47 Form of intimation for the purposes of sub-section (6) of section 32
53 48 Form of Application and Notice for the purposes of proviso to sub-section
54 49 Form of Application for the purposes of sub-section (5) of section 35
55 50 Form of certificates and declaration for the purposes of sub-section (4) of section 45
56 51 Claim and grant of set-off in respect of purchases held on the appointed day
57 52 Claim and grant of set-off in respect of purchases made in the periods commencing on or after the appointed day
58 52A. Set-off in respect of goods manufactured by certain dealers covered under the various packages scheme of incentives.
59 52B Set-off in respect of certain goods
60 53 Reduction in set-off
61 54 Non-admissibility of set-off
62 55 Condition for grant of set-off or refund and adjustment of draw-back, set-off in certain circumstances
63 55A Conditions and restrictions for grant of refund.-
64 55B Applicability of set-off to developers and units in Special Economic Zone.
65 56 Reimbursement in respect of declared goods purchased on or after the appointed day
66 57 Reduction of sale price for levy of tax
67 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
68 59 Determination of taxable turnover of sales of residential hotels charging a composite sum for lodging and boarding
69 60 Order sanctioning refund
70 60A Grant of Refund of Security Deposits.
71 61 Bank Guarantee
72 62 Order sanctioning interest on delayed refunds
73 63 Application under section 55
74 64 Application for determination of disputed questions, summary rejection, etc
75 65 The report of Audit under section 61
76 66 Submission of audit report
77 67 Notice under section 63
78 68 Preservation of books of accounts, registers, etc
79 69 Retention of books of accounts, registers and documents seized
80 70 Form of notice for production of documents etc
81 71 Notice of inspection.
82 72 Intimation accepting composition money.
83 73 Fees
84 74 Qualifications of a sales tax practitioner
85 75 Form of authority under section 82.
86 76 Authority of agent to continue
87 77 Particulars to be specified in a tax invoice, bill or cash memorandum.
88 78 Calculation of cumulative quantum of benefits.
89 79 Refund of tax to eligible units
90 80 Raw materials and manufacture.
91 81 Conditions for permission to defer payment of amount of taxes due as per the return for a specified period being incentives tocertain eligible industrial units.
92 82 Appraisal of annual production capacity
93 83 Grant of certificate of entitlement
94 83A Declaration
95 84 Manner of determination of NPV for the purposes of sub-section (2) of section 94
96 85 Business for the purpose of section 42(1)(a)
97 86 Certified copies of documents and orders
98 87 Orders and notices
99 88 Rates of interest
100 89 Authorites and filling of return for the purpose of Section 96(1)(e)(ii)