VAT FAQ

All India Tax & VAT Solution

Download Maharashtra Vat Form-315

Download Maharashtra VAT FORM-315 Notice under Sub- section (6) of section 23 of the Maharashtra Value Added Tax Act,2002

As per Maharashtra VAT Rule (21)(1)

Rule 21. Form of Notice for Assessment.-

(1) The notice for assessment for the purposes of sub-section (2), 1[(3), (3A) and

(4) of section 23] shall be in Form 301.  The notice for the purposes of sub-section (5)of section 23 shall be in Form 302.  The notice of assessment for the purpose of sub-section (6) of section 23 shall be in Form 315.  The  date fixed  for compliance for all of such notices shall  not  be earlier  than  fifteen days  from  the  date  of servicethereof.

(2) For  the  purpose  of  sub-section  ( 5)  of  section  23,  the authority shall  be Sales Tax  Officer,  Assistant Commissioner, Deputy Commissioner or, as the  case  may  be, Senior  Deputy  Commissioner.

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