Maharshtra vat Amnesty scheme vat 2023

Hi!

Regarding Maharashtra VAT Amnesty Scheme 2023 and your query:

Key points:

• The Maharashtra VAT Amnesty Scheme, 2023 provided relief by writing off arrears below ₹2 lakh for eligible dealers.

• If your firm’s name is already included in the list of dealers whose arrears are written off by the department’s order, then arrears are waived without further action.

Your question:

Do you still need to file Form 1 application under the Amnesty Scheme even if arrears are already written off?

Answer:

• If the department has already issued an order writing off arrears against your firm, you do NOT need to file a fresh application in Form 1.

• The write-off is automatic as per the order and no further action is required from your side to avail the benefit.

• Filing Form 1 is usually required to claim the amnesty benefit if arrears are not automatically waived by the department.

Suggestion:

• Keep a copy of the write-off order safely as proof for future reference.

• Ensure no outstanding liabilities remain for the written-off arrears.

• If there is any confusion, you may confirm with the VAT department or your tax consultant.