COMMISSIONER OF SALES TAX,
Vikrikar Bhavan, Mazgaon, Mumbai-400 010
VAT/AMD-1007/IB/Adm-6 Dated:
NOTIFICATION
In exercise of the powers conferred by clause (a) of sub-rule (5) of Rule 17 of the Maharashtra Value Added Tax Rules, 2005, the Commissioner of Sales Tax, Maharashtra State here by provides that:-
- In respect of the periods starting on or after
- The registered dealers whose tax liability during the previous year was Rs. Ten Lakhs or more,
shall make payment and file electronic returns as provided in the said sub-rule (5). For the purpose of this notification, the expression ‘tax liability’ shall have the same meaning as assigned to it in the Explanation-I to sub-rule (4) of the said Rule 17.
(Sanjay Bhatia)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
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CA Deepak Jain
Published in VAT