Download Maharashtra VAT FORM-210 Challan in respect of payment made otherwise than with return by a dealer under Maharashtra Value Added Tax. Act 2002
As per Maharashtra VAT Rule 45
Method of payment.-
(1) Every payment of tax or interest or penalty or all of them payable under rule 41 and the amount of balance of tax payable according to a return 1[or fresh or revised return] and penalty and interest payable under rule 41 shall be accompanied by the respective return-cum-chalan.
2[(2) Notwithstanding anything contained in sub-rule (1), every payment of tax or interest orpenalty or all of them not referred to in sub-rule (1) and every payment of amountforfeited, composition money 3[deposit paid towards voluntary registration], fees and fines imposed or as may be, every payment of tax interest or penalty due as per the fresh return or revised return shall be accompanied by a chalan in Form 210. Every payment of amount of tax deducted at source under sub-rule (1) of rule 40 shall be 4[inchalan in Form 210].]
(3) The Form accompanying the payments as aforesaid shall be duly filled in, signed and verified by the payer and the amount paid shall be stated both in words and in figures in the space provided for that purpose in the respective Form.
(4) The payments shall be made into Government treasury. The portion of the concernedForm marked “ for the payer” shall be returned by the Government treasury to the dealer duly receipted, and the portion of the Form marked “for the registeringauthority” shall be forwarded by the Government treasury to the registering authorityspecified in rule 17.
(5) Subject to the provisions of sections 33 and 34, no payment as aforesaid shall be made to any officer or authority appointed by or under section 10.
(6) The installments granted, if any, under one order shall be monthly installments, and fora period not exceeding 5[twelve months]. 6[The installment shall be for the cumulativeamount of tax, interest and penalty as also interest to be paid on the amount of the said tax. The installment order shall specify the amount of tax, interest or penalty which is to be paid and the date of payment and shall also specify the interest tobe paid on the said amount of tax on the said date of payment].