Category: Maharashtra

Download Maharashtra VAT FORM-506 of the Maharashtra Value Added Tax Rule, 2005

As per Maharashtra VAT Rule 55

SECTION55. Condition  for  grant  of  set- off  or  refund  and   adjustment  of drawback, set-off  in certain circumstances

(1) No set-off  or refund under these  rules  shall  be granted to a dealer  in  respect of any amount of tax  recovered from  him  on  the purchase of  any  goods  or paid  by him  or in respect of entry  of any goods,a€”

1[(a)  unless the  goods  are purchased or entry  is effected  on or after  the  1st April of the  year  in which the  dealer  has  obtained registration  and,a€”

(1) the  goods  are  treated as  capital assets   by  the dealer  and  have  not  been sold  before  the  date of effect  of registration, or

  (2) the  goods  are  not  treated as  capital assets  and have  not  been  sold  or disposed of before  the  date  of effect  of registration,  or

(3) the  goods  are  not  treated as  capital assets  and have  been  used  or consumed  in  manufacture  and  the manufactured  goods  have  not been  sold  before  the  date  of effect  of  registration, or

(4) the dealer  was  a registered dealer  at  the  time  of such  purchase or entry

  (b) unless such  dealer  has,a€”

(i) maintained a true  account in chronological order of all  the  purchases of goods  made  by him  on  or after  the appointed  day,  showing the  following details:a€”

(A) the date  on which the  goods  were  purchased;

(B) the   name   of   the   selling   dealer   and   his  registration certificate number, if registered, from whom the goods  are purchased, and  the  description of the goods;

(C) the number of the  tax  invoice   under which they  were  purchased;

(D) the purchase price  of the  goods;

(E) 2[the amount of tax], if any, recovered from him  by the  selling  dealer;

(ii) in the  case  of goods  in respect of the  purchase of which  tax has  been [recovered from the  claimant dealer  or is payable by  him  as  purchase  tax under an  earlier   law, maintained a  true  account in  chronological order of  the goods  so purchased and  held  by him  on the  appointed day, which shall  show  the  particulars mentioned at  (A) to (E) above,  and  the  amount of tax  recovered under each  of the earlier laws  separately.

       (2) The  claimant dealer  shall,  if so required, produce before  the Commissioner the original bill/invoice/cash memorandum  relating to each  purchase in respect of which the  claim  for set-off  has  been  made in respect of any  purchase made before  the  appointed day,  and  a tax invoice  in  respect of any  purchase made after  the  appointed day.

3[(3) (a)  Where  a  dealer   has  filed  a  return in  respect of  any period  contained in  a year,  then  he  may,  subject to the  other provisions of these  rules,  adjust  the aggregate  of

(i) any payment made  in respect of the  said  period before  filing  of the  said return,

(ii) the total  value  of the  tax  deduction certificates received by him  in that period, ^3a[***]

^3b[(iiA) the total value of the collection certificate received by him in that period, and]

(iii)  t he amount adjustable by way of refund adjustment order issued  in respect of that  period.

4[(iv) set-off or refund to which the dealer has  become entitled in the  said  period.

                    (v) deposit paid  towards voluntary registration.]

(A)   against the  tax payable according to the  said return, or

(B)   against  the  tax  payable according  to  the return for  the  said period   filed  by  him  under the Central Sales  Tax  Act,  1956,  or

(C)   against  the  tax  payable according  to  the return which may  be  due or  may  become  due  under the  Maharashtra Tax  on  Entry  of  Goods into  Local Areas  Act,  2003.

    (b) If after  making  adjustment, if any,  as provided in clause (a),  there  be any  excess, then the  dealer may  claim  refund of the excess  or  part  of excess  in accordance with  the  rules,  or  carry forward  the  same  for adjustment towards the  tax payable as per the  returns to be filed  for  any  subsequent period  contained in the said  year  under the  Maharashtra  Value  Added Tax  Act,  2002,  the Central Sales Tax  Act,  1956  or the  Maharashtra Tax  on  the  Entry of Goods  into  Local  Areas Act,  2003.]

(4) Where  a notice  under sub-section (4) of section 32 or, as the case  may  be,  a  notice under the  corresponding provisions of  any earlier law  has  been  issued  for the payment of any  sum  by a dealer  or the  dealer has  filed  any  return or revised return without full  payment of tax and  who  is entitled to  a refund under these  rules or, as the  case may be,  under any  earlier  law,  the  amount so due  by way  of refund, shall  first  be applied towards the  recovery  of  the  amount in respect of which such  notice  has  been  issued  or towards the  payment of the  said tax  and  the balance amount, if any,  shall  thereafter be  claimed as refund.

(5) Where  the  claimant dealer  is unable to identify the  goods purchased with  the goods  resold   or  with  the  goods  used  in  the manufacture of goods  or in the packing of goods,  it shall  be presumed for the  purpose of reduction or disallowance of set-off  that  the  goods so purchased  have  been  used  or consumed in  the chronological order in which they  were  acquired whether before  or after  appointed day.

(6) Set-off  of the  tax  paid  under the  Maharashtra Tax  on Entry of  Motor Vehicles  into the  Local  Areas  Act,  1987  and  of the  tax  paid under the  Maharashtra Tax  on Entry  of Goods  into  the  Local  Areas Act,  2002  in  respect of any  goods  shall  be granted to a dealer  as if such  tax  is a tax  levied under this  Act or, as the  case may  be,  under any  earlier  law and  all of  the  provisions of these  rules  including those relating to reduction in set-off  and non-admissibility of set-off  shall mutatismutandis apply accordingly.

5[(7)  Where  a registered dealer  liable  to pay  tax under this  Act, (i)  dies  and  the business in  which the  dealer was  engaged

             is continued after  his  death, by any  person or persons,

(ii) transfers or otherwise disposes of his  business in whole or  in  part  or  effects any  change   in  the  ownership thereof, in consequence  of which he  issucceeded in the  business or  part thereof, by any  other  person,

        then  the  person succeeding shall  be entitled to take  credit  of any set-off  that  iscarried forward, if any,  at  the  time  of the  said  death, transfer,  disposal  or change

Download Maharashtra VAT FORM-505 Interest payment order under section 53 of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 62(2)

Rule 62 Order sanctioning interest on delayed refunds.

   (1) Where  upon  an application by any  person claiming interest on any  delayed refundor otherwise the  Commissioner is satisfied that such interest is  due  and  payable tothe  applicant or any  person under section 53,  the  Commissioner shall  record an order  specifying therein the  amount of refund,  the  payment of which was  delayed,the  period of  delay  for  which interest is  payable and  the  amount of  interestpayable by  the  Commissioner  therefore,  and  shall  communicate the same  to the applicant or person  concerned.

(2) When  an  order  for  payment of  interest on  any  delayed refund  has  been  made under this  rule,  the  Commissioner shall  issue  to the  applicant or  personconcerned an interest payment order  in Form 505

Download Maharashtra VAT FORM-504 Refund payment order under the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 60(3)

Rule 60 Grant Of Refund.-

    (1) Application for refund under section 51 shall be  made  in Form  501.

    (2) When  the  Commissioner is satisfied that  a refund is due,  he shall  pass  an order in Form  502,  showing the  amount of refund due and  shall  communicate the same  to the  dealer.

    (3) When  an  order  for refund has  been  made  under any  rule, the  Commissioner shall,  if the  applicant desires payment in cash,  issue to him  a  refund payment order  either in  Form  503  or, in  form,  504.  If the  dealer  desires  adjustment of refund, against tax  payable in  respect of any  subsequent  period  contained in the year  to which the  refund relates   under  this  Act,  the  Central  Sales  Tax  Act, 1956,  or  the Maharashtra Tax  on  Entry  of Goods  into  Local  Areas  Act,  2003, the Commissioner shall  issue  a  Refund Adjustment Order  in  Form  506.

Download Maharashtra VAT FORM-501 Application for refund under section 51of the Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 60(1)

Rule 60 Grant Of Refund.-

(1) Application for refund under section 51 shall be  made  in Form  501.

(2) When  the  Commissioner is satisfied that  a refund is due,  he shall  pass  an order in Form  502,  showing the  amount of refund due and  shall  communicate the same  to the  dealer.

(3) When  an  order  for refund has  been  made  under any  rule, the  Commissioner shall,  if the  applicant desires payment in cash,  issue to him  a  refund payment order  either in  Form  503  or, in  form,  504.  If the  dealer  desires  adjustment of refund, against tax  payable in  respect of any  subsequent  period  contained in the year  to which the  refund relates   under  this  Act,  the  Central  Sales  Tax  Act, 1956,  or  the Maharashtra Tax  on  Entry  of Goods  into  Local  Areas  Act,  2003, the Commissioner shall  issue  a  Refund Adjustment Order  in  Form  506.

Download Maharashtra VAT FORM-420 Form of intimation under sub section (10) of section 29 of The Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 39

SECTION 29.  Imposition of penalty in certain instances:-

[While or after passing any order] under this Act, in respect of any person or dealer, the Commissioner, on noticing or being brought to his notice, that such person or dealer has concealed the particulars or has knowingly furnished inaccurate particulars of any transaction liable to tax or has concealed or has knowingly mis-classified any transaction liable to tax or has knowingly claimed set-off in excess of what is due to him, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose upon him, in addition to any tax due from him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or omission.

          (4)  Where any person or dealer has knowingly issued or produced any document including a false bill, cash memorandum, voucher, declaration or certificate by reason of which any transaction of sale or purchase effected by him or any other person or dealer is not liable to be taxed or is liable to be taxed at a reduced rate or incorrect set-off is liable to be claimed on such transaction, the Commissioner may, after giving, the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him in addition to any tax payable by him, a penalty equal to the amount of tax found due as a result of any of the aforesaid acts of commission or omission.

3[(5) Where a dealer has sold any goods and the sale is exempt, fully or partly, from payment of tax by virtue of any provision contained in sub-section (3), (3A), (3B) or (5) of section 8, and the purchaser fails to comply with the conditions or restrictions subject to which the exemption is granted, then the Commissioner may, after giving the said purchaser a reasonable opportunity of being heard, impose penalty on him equal to one and a half times the tax which would have become payable on the sale if the said exemption was not available on the said sale.]

         (6)  Where, any person or dealer contravenes the provision of section 86, so as to have the quantum of tax payable by him to be under-assessed, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him, in addition to any tax payable by him a penalty equal to half the amount of tax which would have been under-assessed or 4[one thousand rupees], whichever is more.

          (7)  Where, any person or dealer has failed without reasonable cause to comply with any notice in respect of any proceedings, the Commissioner may, after giving the person or dealer a reasonable opportunity of being heard, by order in writing, impose on him, in addition to any tax payable by him, a penalty equal to 5[five thousand rupees].

(c)  Where a dealer has filed a return 8[***] and such return is found to be not 9[complete and self-consistent], then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose on him, by order in writing, a penalty of rupees one thousand.  The levy of penalty shall be without prejudice to any other penalty which may be imposed under this Act.

10[(10) Where a person or dealer has collected any sum by way of tax in contravention of the provisions of section 60,—  

(a) he shall be liable to pay a penalty not exceeding two thousand rupees, and

(b)  in addition, any sum collected by the person or dealer in contravention of section 60 shall be forfeited to the State Government.

If the Commissioner, in the course of any proceeding under this Act or otherwise, has reasons to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under this sub-section, he may serve on such person a notice in the prescribed form requiring him on a date and at a place specified in the notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in this sub-section should not be imposed on him. The Commissioner shall thereupon hold an inquiry and shall make such order as he thinks fit. When any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons concerned giving such details and in such manner as may be prescribed.]

11[(11) No order levying penalty under the foregoing provisions of this section shall be passed in respect of any period after 12[eight years] from the end of the year containing the said period.]

       (12)  No order imposing a penalty under any of the foregoing sub-sections       shall be made,-

           (a) by a Sales Tax Officer or an Assistant Commissioner where the penalty exceeds rupees13[five lakh] except with the prior approval of the Deputy Commissioner;

          (b)  by a Deputy Commissioner 14[or a Senior Deputy Commissioner], where the penalty exceeds rupees 15[ten lakh] except with the prior approval of the Joint Commissioner:

                         Provided that, nothing in this sub-section shall apply to any penalty which may be imposed by an appellate authority.

      (13)  For the purposes of this section, Commissioner includes any appellate authority appointed or constituted under this Act.

Download Maharashtra VAT FORM-419 Refund order of for forfeited amount under sub-section (6) of section 32 of The Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 47

SECTION 32.  Payment of tax

          (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.

          (2)  A registered dealer furnishing returns as required 1[by section 20] shall pay into the Government treasury, in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered by a return which he is required to file along with the amount of interest and any other sum payable by him.

          (3)  A registered dealer furnishing a revised return in accordance with    2[sub-section (4)] of section 20, when the revised return shows that a larger amount of tax than, the tax already paid, is payable, shall first pay into the Government treasury the extra amount of tax.

         (4)  (a)  (i)   The amount of tax due where the return or revised return has been furnished without full   payment thereof shall be paid forthwith.

(ii) The amount of tax which it becomes necessary to pay on account of the reduction in set-off because of any contingency specified in the rules, shall be paid at the time prescribed for making payment of tax for the period in which such contingency occurs.

(b) (i) The amount of tax due as per any order passed under any provision of this Act, for any period, less any sum already paid in respect of the said period; and

(ii) the amount of interest or penalty or both, if any, levied under any provision of this Act; and

(iii) the sum, if any, forfeited and the amount of fine, if any, imposed under the Act or rules; and

(iv) the amount of tax, penalty and interest demanded in the context of excess availment of incentives or availment of incentives not due; and

(v) any other amount due under this Act,

                     shall be paid by the person or dealer or the person liable therefor into the Government treasury within thirty days from the date of service of the notice issued by the Commissioner in respect thereof:

                              Provided that, the Commissioner may, in respect of any particular dealer or person, and for reasons to the recorded in writing, allow him to pay the tax, penalty, interest or the sum forfeited, by installments but the grant of installment to pay tax shall be without prejudice to the other provisions of this Act including levy of penalty, or interest, or both.

         (5)  Any tax, penalty, interest, fine or sum forfeited, unpaid after the service of notice under sub-section (4), or any installment not duly paid or any amount due or payable under this Act, shall be recoverable as an arrears of land revenue.

         (6)  Notwithstanding anything contained in this Act or in any other law for the time being in force or in any contract, where any sum collected by a person by way of tax in contravention of section 60, is forfeited under section 29 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected.  A refund of such sum or any part thereof can be claimed from the Commissioner by the person from whom it was realised by way of tax, provided such person has not resold the goods within a period of two years from the date of purchase and an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture.  For this purpose, the Commissioner may send intimation in the prescribed form to such of the said purchasers whose names and addresses are available in the records of the person who has collected any sum in contravention of section 60. On receipt of such application, the Commissioner shall hold such inquiry as he deems fit, and if the applicant proves to the satisfaction of the Commissioner that the goods are not resold by him as aforesaid and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered and no set-off or refund in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.

         (7) (i) There shall be established a Fund to be called “the Maharashtra Consumer Protection and Guidance Fund” (hereinafter, in this section, referred to as “the Fund”).  From the amounts forfeited and recovered except for the amounts refunded as aforesaid to the purchasers and except for the amounts in respect of which a set-off or refund is granted, the remaining amount shall, after deducting the expenses of collection and recovery as determined by the State Government, under appropriation duly made by law in this behalf, be entered into, and transferred to, that Fund.

             (ii) No sum from the Fund shall be paid or applied for any purpose other than the one specified in clause (iii).

              (iii) The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilised for meeting the expenses of any activities related to consumer protection and guidance as the State Government may direct, and for giving grant in the prescribed manner to any voluntary consumer organisation, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.

     (8) (a) Any dealer or person may apply to the Commissioner in the prescribed form for a clearance certificate and thereupon the Commissioner may, on the basis of the record, issue a certificate in the prescribed form within a period of fifteen days from the date of receipt of the application, in so far as he may, stating therein, the periods for which the returns have been filed or, as the case may be, have not been filed, assessments have been made, the status of pending proceedings, if any, and the amounts payable by the applicants, if any.

       (b)  The Commissioner may, every year on the basis of the record, issue to every registered dealer a certificate regarding the amounts payable by him, as on the 1st April of that year, stating therein the periods for which returns have not been filed, the period wise outstanding amounts of tax, penalty, interest and sum forfeited payable by the dealer including the amounts for which the due date of payment is not yet over, the amounts, the recovery of which has been stayed and the amounts under installment.  The certificate shall in so far as it may, be issued immediately after the 1st of April every year.

       (c)   Nothing in the certificates issued under this sub-section shall be a bar on the Commissioner to initiate or continue any proceedings including recovery proceedings, if it is subsequently found that the certificates were issued on the basis of incomplete or erroneous information.

Download Maharashtra VAT FORM-418 Intimation to a person under sub section (6) of section 32 of The Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 39

SECTION 32.  Payment of tax

          (1) Tax shall be paid in the manner herein provided, and at such intervals as may be prescribed.

          (2)  A registered dealer furnishing returns as required 1[by section 20] shall pay into the Government treasury, in such manner and at such intervals as may be prescribed, the amount of tax due from him for the period covered by a return which he is required to file along with the amount of interest and any other sum payable by him.

          (3)  A registered dealer furnishing a revised return in accordance with    2[sub-section (4)] of section 20, when the revised return shows that a larger amount of tax than, the tax already paid, is payable, shall first pay into the Government treasury the extra amount of tax.

         (4)  (a)  (i)   The amount of tax due where the return or revised return has been furnished without full   payment thereof shall be paid forthwith.

(ii) The amount of tax which it becomes necessary to pay on account of the reduction in set-off because of any contingency specified in the rules, shall be paid at the time prescribed for making payment of tax for the period in which such contingency occurs.

(b) (i) The amount of tax due as per any order passed under any provision of this Act, for any period, less any sum already paid in respect of the said period; and

(ii) the amount of interest or penalty or both, if any, levied under any provision of this Act; and

(iii) the sum, if any, forfeited and the amount of fine, if any, imposed under the Act or rules; and

(iv) the amount of tax, penalty and interest demanded in the context of excess availment of incentives or availment of incentives not due; and

(v) any other amount due under this Act,

                     shall be paid by the person or dealer or the person liable therefor into the Government treasury within thirty days from the date of service of the notice issued by the Commissioner in respect thereof:

                              Provided that, the Commissioner may, in respect of any particular dealer or person, and for reasons to the recorded in writing, allow him to pay the tax, penalty, interest or the sum forfeited, by installments but the grant of installment to pay tax shall be without prejudice to the other provisions of this Act including levy of penalty, or interest, or both.

         (5)  Any tax, penalty, interest, fine or sum forfeited, unpaid after the service of notice under sub-section (4), or any installment not duly paid or any amount due or payable under this Act, shall be recoverable as an arrears of land revenue.

         (6)  Notwithstanding anything contained in this Act or in any other law for the time being in force or in any contract, where any sum collected by a person by way of tax in contravention of section 60, is forfeited under section 29 and is recovered from him, such payment or recovery shall discharge him of the liability to refund the sum to the person from whom it was so collected.  A refund of such sum or any part thereof can be claimed from the Commissioner by the person from whom it was realised by way of tax, provided such person has not resold the goods within a period of two years from the date of purchase and an application in writing in the prescribed form is made to the Commissioner, within two years from the date of the order of forfeiture.  For this purpose, the Commissioner may send intimation in the prescribed form to such of the said purchasers whose names and addresses are available in the records of the person who has collected any sum in contravention of section 60. On receipt of such application, the Commissioner shall hold such inquiry as he deems fit, and if the applicant proves to the satisfaction of the Commissioner that the goods are not resold by him as aforesaid and if the Commissioner is satisfied that the claim is valid and admissible and that the amount so claimed as refund was actually paid in Government treasury or recovered and no set-off or refund in respect of that amount was granted, he shall refund the sum or any part thereof, which is found due to the person concerned.

         (7) (i) There shall be established a Fund to be called “the Maharashtra Consumer Protection and Guidance Fund” (hereinafter, in this section, referred to as “the Fund”).  From the amounts forfeited and recovered except for the amounts refunded as aforesaid to the purchasers and except for the amounts in respect of which a set-off or refund is granted, the remaining amount shall, after deducting the expenses of collection and recovery as determined by the State Government, under appropriation duly made by law in this behalf, be entered into, and transferred to, that Fund.

             (ii) No sum from the Fund shall be paid or applied for any purpose other than the one specified in clause (iii).

              (iii) The Fund shall be administered in the prescribed manner; and the amount in the Fund shall be utilised for meeting the expenses of any activities related to consumer protection and guidance as the State Government may direct, and for giving grant in the prescribed manner to any voluntary consumer organisation, society, association, body or institution engaged in providing for the better protection of the interests of the consumers and having such qualifications as may be prescribed.

     (8) (a) Any dealer or person may apply to the Commissioner in the prescribed form for a clearance certificate and thereupon the Commissioner may, on the basis of the record, issue a certificate in the prescribed form within a period of fifteen days from the date of receipt of the application, in so far as he may, stating therein, the periods for which the returns have been filed or, as the case may be, have not been filed, assessments have been made, the status of pending proceedings, if any, and the amounts payable by the applicants, if any.

       (b)  The Commissioner may, every year on the basis of the record, issue to every registered dealer a certificate regarding the amounts payable by him, as on the 1st April of that year, stating therein the periods for which returns have not been filed, the period wise outstanding amounts of tax, penalty, interest and sum forfeited payable by the dealer including the amounts for which the due date of payment is not yet over, the amounts, the recovery of which has been stayed and the amounts under installment.  The certificate shall in so far as it may, be issued immediately after the 1st of April every year.

(c)   Nothing in the certificates issued under this sub-section shall be a bar on the Commissioner to initiate or continue any proceedings including recovery proceedings, if it is subsequently found that the certificates were issued on the basis of incomplete or erroneous information.

Download Maharashtra VAT FORM-417 Order Sanctioning instalments under section 32(4) of The Maharashtra Value Added Tax Act, 2002

As per Maharashtra VAT Rule 45(6)

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].

Download Maharashtra VAT FORM-409 Declaration by a registered Contractor for the purpose of clause (g) of sub section (4) of section 45 of the Maharashtra Value Added Tax Act, 2003

As per Maharashtra VAT Rule 50

Section 45.  Certain agents liable to tax for sales on behalf of principal:-

       (1) Where any person specified in sub-clause (a), (b) or (c) of clause (8) of section 2, ¹[sells or purchases any taxable goods] on behalf of his principal, the person as well as the principal shall both be jointly and severally liable to pay the taxes on the ²[turnover of such sales or purchases].

      (2)  If the principal, on whose behalf the said person has ³[sold or purchased any] goods, shows to the satisfaction of the Commissioner that, the tax has been paid by the said person on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction and where the person shows to the satisfaction of the Commissioner that the principal has paid such tax, the person shall not be liable to pay the tax again in respect of the same transaction.

      (3)  Where an agent of a non-resident dealer, ⁴[sells or purchases] any goods on behalf of the non-resident dealer in the State, then the      non-resident dealer and the agent residing in the State, shall be jointly and severally liable to pay tax on the ²[turnover of such sales or purchases] :

            Provided that, if the non-resident dealer shows to the satisfaction of the Commissioner that the tax payable in respect of ⁵[such sale or purchase] has been paid by the agent residing in the State, then the non-resident dealer shall not be liable to pay tax again in respect of the same transaction and where the agent shows to the satisfaction of the Commissioner that the non-resident dealer has paid such tax, the agent shall not be liable to pay the tax again in respect of the same transaction.

      (4)  Where any sale has been 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 and the contractor has executed the works contract awarded to him, through a sub-contractor, directly or otherwise, then notwithstanding anything contained in any law or agreement to the contrary, the relationship between the contractor and the person who has actually executed the works contract or part of it as a sub-contractor shall be deemed to be that of the principal and agent and accordingly,-

            (a) where such principal assigns the whole or part of the execution of the works contract to different such agents resulting into the distribution of the turnover of the said sales amongst the principal and the agents or wholly amongst the agents whereby the principal escapes the liability to pay tax on the whole or part of the turnover of sales, then, having regard to the total turnover of sales, including the total turnover of sales in respect of execution of such contract, of the principal in the year of assessment being such that the principal would have been liable to pay tax under this Act if such works contract had been executed by himself alone the liability to pay tax on such total turnover of sales shall be that of the principal;

            (b) where such agent executes such works contract on behalf of the principal and each or either of them is liable to pay tax, then notwithstanding anything contained in any other law or any contract to the contrary, the principal and the agent shall be jointly and severally liable to pay tax in respect of the transfer of property in goods involved in the execution of such works contract;

             (c) if the principal shows to the satisfaction of the Commissioner that tax has actually been paid by the agent on the turnover of sales, the principal shall not be liable to pay tax again in respect of the same turnover of sales on which the agent has paid tax;

             (d) if the agent shows to the satisfaction of the Commissioner that the tax has been actually paid by his principal on the turnover of sales on which he is liable to pay tax under this Act, then the agent shall not be liable to pay tax again on the same turnover of sales on which the principal has paid tax;

            (e) no deduction from payment of tax under the preceding clauses shall be given to the principal or to the agent, unless a duly signed certificate in the prescribed form is produced;

            (f)   a contract or assigning execution of a works contract (either in whole or in part) to a sub-contractor registered under this Act, may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of works contract executed through the said sub-contractor provided a declaration in the prescribed form signed by such sub-contractor is produced;

           (g)   a sub-contractor who has been assigned execution of works contract (either in whole or in part) by a contractor may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of such works contract executed by him provided a declaration in the prescribed form signed by such contractor is produced.