MVAT - Amendments to Maharashtra Value Added Tax Act, Sugarcane Purchase Tax Act, Profession Tax Act and Entry Tax Rules

Last updated: 21 April 2017

Notice Date : 20 April 2017

8th floor,Vikrikar Bhavan, Mazgaon, Mumbai - 400010.
TRADE CIRCULAR

Sub: Amendments to the Maharashtra Value Added Tax Act, Sugarcane Purchase Tax Act, Profession Tax Act and Entry Tax Rules.

Ref: 1)Mah, Act No, XXXI of 2017 Dt 15th April 2017

No.VAT/AMD-2017/1A/2/Adm-8
Trade Cir. 11T of 2017
Mumbai Dt: 20th April 2017

To give effect to the Budget proposals for the year 2017-18, a Bill L.A. Bill No.XVIII of 2017) to amend the above referred Acts/Rules, has been passed by the Legislature and has received assent of the Governor on 15th April 2017. The Act (Maharashtra Act No. 'XXI of 2017) is published in the Maharashtra Government Gazette dated 15th April 2017.

The Acts and Rules, which are amended, are as follows:

1. The Maharashtra Purchase Tax on Sugarcane Act, 1962(SCPT Act);
2. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (PT Act);
3. The Maharashtra Value Added Tax Act, 2002 (MVAT Act);
4. Maharashtra Tax on the Entry of Goods into Local Area Rules, 2002 (ET Act/Rules).

The date of applicability for each of the amendment has been mentioned, wherever relevant, in the respective pars explaining the amendment.

Please refer to the attached file for details