Download Maharashtra ANNEXURE – I – TO Form 101

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Download Maharashtra Vat Form-5

Download Maharashtra VAT Form-5 Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT section 42 of the Maharashtra Value Added Tax Act, 2002

SECTION 42.  Composition of tax:-

(1) (a) The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by the dealers who are engaged in the business, as prescribed, of reselling at retail, any goods or merchandise and different types of schemes may be notified for different classes of retailers.

            (b)  For the purpose of 1[this sub-section], a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, 2[then the question shall be referred] to the Joint Commissioner, who shall after hearing the dealer, if necessary, decide the question. The order made by the Joint Commissioner shall be final.

            (c)  Nothing in this sub-section shall apply to a dealer who is a manufacturer or who is an importer or who purchases any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in 3[sub-section (1) of section 8] or who sells at retail liquor including liquor imported from out of India, Indian Made Foreign Liquor or Country Liquor 4[except as provided in sub-section (2)]

     (2)  The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment 5[***] and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks 6[or tax payable by dealers running bakeries or dealers of second hand motor vehicles whose principal business is buying or selling motor vehicles 7[or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949]

7[(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—

(a)      equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and

(b)      eight per cent. of the total contract value of the works contract in any other case, after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor.

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Download Maharashtra Vat Form-4

Download Maharashtra VAT Form-4 Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT section 42 of the Maharashtra Value Added Tax Act, 2002

SECTION 42.  Composition of tax:-

(1) (a) The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by the dealers who are engaged in the business, as prescribed, of reselling at retail, any goods or merchandise and different types of schemes may be notified for different classes of retailers.

            (b)  For the purpose of 1[this sub-section], a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, 2[then the question shall be referred] to the Joint Commissioner, who shall after hearing the dealer, if necessary, decide the question. The order made by the Joint Commissioner shall be final.

            (c)  Nothing in this sub-section shall apply to a dealer who is a manufacturer or who is an importer or who purchases any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in 3[sub-section (1) of section 8] or who sells at retail liquor including liquor imported from out of India, Indian Made Foreign Liquor or Country Liquor 4[except as provided in sub-section (2)]

     (2)  The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment 5[***] and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks 6[or tax payable by dealers running bakeries or dealers of second hand motor vehicles whose principal business is buying or selling motor vehicles 7[or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949]

7[(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—

(a)      equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and

(b)      eight per cent. of the total contract value of the works contract in any other case, after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor

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Download Maharashtra Vat Form-3

Download Maharashtra VAT Form-3 Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT section 42 of the Maharashtra Value Added Tax Act, 2002

Composition of tax:-

(1) (a) The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by the dealers who are engaged in the business, as prescribed, of reselling at retail, any goods or merchandise and different types of schemes may be notified for different classes of retailers.

            (b)  For the purpose of 1[this sub-section], a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, 2[then the question shall be referred] to the Joint Commissioner, who shall after hearing the dealer, if necessary, decide the question. The order made by the Joint Commissioner shall be final.

            (c)  Nothing in this sub-section shall apply to a dealer who is a manufacturer or who is an importer or who purchases any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in 3[sub-section (1) of section 8] or who sells at retail liquor including liquor imported from out of India, Indian Made Foreign Liquor or Country Liquor 4[except as provided in sub-section (2)]

     (2)  The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment 5[***] and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks 6[or tax payable by dealers running bakeries or dealers of second hand motor vehicles whose principal business is buying or selling motor vehicles 7[or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949]

7[(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—

(a)      equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and

(b)      eight per cent. of the total contract value of the works contract in any other case, after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor

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Download Maharashtra Vat Form-2

Download Maharashtra VAT Form 2 Intimation for choosing an option to pay tax under the scheme of composition under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Section 42 of the Maharashtra Value Added Tax Act, 2002

section 42 Composition of tax:-

(1) (a) The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by the dealers who are engaged in the business, as prescribed, of reselling at retail, any goods or merchandise and different types of schemes may be notified for different classes of retailers.

            (b)  For the purpose of 1[this sub-section], a dealer shall be considered to be engaged in the business of selling at retail if 9/10th of his turnover of sales consists of sales made to persons who are not dealers and if any question arises as to whether any particular dealer is a retailer, 2[then the question shall be referred] to the Joint Commissioner, who shall after hearing the dealer, if necessary, decide the question. The order made by the Joint Commissioner shall be final.

            (c)  Nothing in this sub-section shall apply to a dealer who is a manufacturer or who is an importer or who purchases any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in 3[sub-section (1) of section 8] or who sells at retail liquor including liquor imported from out of India, Indian Made Foreign Liquor or Country Liquor 4[except as provided in sub-section (2)]

     (2)  The State Government may, by a notification in the Official Gazette, provide for a scheme of composition, subject to such conditions and restrictions as may be provided therein, of tax payable by dealers who are running any eating house, restaurant, hotel, refreshment room or boarding establishment 5[***] and the tax payable by dealers who are caterers and serve food and non-alcoholic drinks 6[or tax payable by dealers running bakeries or dealers of second hand motor vehicles whose principal business is buying or selling motor vehicles 7[or vendors selling Indian Made Foreign Liquor or Country Liquor at retail and holding licence in Form FL II appended to the Bombay Foreign Liquor Rules, 1953 or in Form CL III or in Form CL/FL/TOD/III appended to the Maharashtra Country Liquor Rules, 1973, framed under the Bombay Prohibition Act, 1949]

7[(3) Where a dealer is liable to pay tax on the sales effected by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, he may subject to such restrictions and conditions as may be prescribed, in lieu of the amount of tax payable by him under this Act, whether in respect of the entire turnover of sales effected by way of works contract or in respect of any portion of the turnover corresponding to individual works contract, pay lump-sum by way of composition,—

(a)      equal to five per cent. of the total contract value of the works contract in the case of a construction contract, and

(b)      eight per cent. of the total contract value of the works contract in any other case, after deducting from the total contract value of the works contract, the amount payable towards sub-contract involving goods to a registered sub-contractor

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Download Maharashtra Vat Form-1

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Download Maharashtra Vat Form-709

Download Maharashtra VAT FORM 709 Authority Legal Practitioner, Chartered Accountant, Cost Accountant or Sales Tax Practitioner under Section 82 of the Maharashtra Value Added Tax Act, 2002.

As per Maharashtra VAT Rule 75

75. Form  of authority under section 82.-

     The  authority  to  attend before  any  Sales  Tax  authority  in connection with  any proceeding under the  Act  shall  be in Form  708 for the  person who  is relative or aperson regularly employed and  in Form 709 for  Legal Practitioner, Chartered Accountant,Cost Accountant or as the  case  may  be  Sales  Tax Practitioner entitled to appear before a Sales  Tax  Authority.

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Download Maharashtra Vat Form-708

Download Maharashtra VAT FORM 708 Authority for person who is a relative or a person regularly employed under Section 82 of the Maharashtra Value Added Tax Act 2002.

As per Maharashtra VAT Rule 75

Rule 75. Form  of authority under section 82.-

     The  authority  to  attend before  any  Sales  Tax  authority  in connection with  any proceeding under the  Act  shall  be in Form  708 for the  person who  is relative or aperson regularly employed and  in Form 709 for  Legal Practitioner, Chartered Accountant,Cost Accountant or as the  case  may  be  Sales  Tax Practitioner entitled to appear before a Sales  Tax  Authority.

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Download Maharashtra Vat Form-707

Download Maharashtra VAT FORM 707 List of Sales Tax Practitioners qualified under section 82 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 74(3)

Rule 74 Fees.

(1)   A uniform extra copying fee of rupees ten per copy shall be charged on an  applicationfor a copy  required urgently.

(2) (a) All  fees  payable under this  rule  shall  be  paid  in  the manner  in which tax isto be paid  under rule  45.

(b) The  amount of  fees  indicated in  column (3)  of  the Table  below  against the memorandum of appeal or the  respective application  specified in column 2thereof  shall  be payable when such  memorandum  is presented or application ismade.

             Provided that, 1[where fees specified in column (3) of the Table below is rupees hundred or less, it] may  be pay  by affixing  a court  fee stamp  of such  value  on the respective application form.

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Download Maharashtra Vat Form 706

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