Download Maharashtra VAT FORM-404 Register to be maintained by the employer who deducted tax at source under the Maharashtra Value Added Tax Act, 2002
As per Maharashtra VAT Rule 40(i)(d)
Rule 40Tax Deduction At Source.-
(1) [(a) Every employer who is required to deduct tax under clause (b) of sub-section (1)of section 31 shall within 21 days from the expiry of the month during which tax is so required to be deducted, remit the full amount of such tax due and deductible 2[in challan in Form 210] into the Government Treasuryirrespective of the actual amount of tax deducted by him, from such dealer]
(b) The employer required to remit tax, shall furnish a certificate in Form 402 in respect of the amount so remitted immediately after the deductionis made, to the dealer in respect of whom such deduction is made.
(d) Any employer issuing a certificate as required by clause (b) shall maintain foreach year a separate account in Form 404 showing the amount of tax deducted,certificate of tax deduction issued, and the particulars of remittances made to the Government treasury and shall file a return in Form 405 with 4[the Joint Commissioner of Sales Tax (Returns), in Mumbai or as the case may be the Joint Commissioner of Sales Tax (VAT Administration) in the rest of the State] in whose jurisdiction the place of business of the employer is situated withinthree months of the end of the year to which the return relates.
5[(2)(a) The application for the purpose of sub-clause (ii) of clause (b) of sub-section (1) ofsection 31 shall be made in Form 410 to the registering authority having jurisdiction over the dealer.
(b) The application shall be accompanied by copies of the contract and other documents on the basis of which the claim is made.
(c) If the particulars and documents furnished by the dealer are correct and complete in all respects and after making such enquiry as may be deemednecessary, the Commissioner is satisfied that the contract under reference is not a works contract which involves transfer of property in goods (whether as goods or in some other form), he may, after giving the applicant a reasonableopportunity of being heard, grant such certificate. A copy of such certificate shall be sent to the employer for whom the work is executed