The Government of Maharashtra on November 07, 2023, notified the Maharashtra Value Added Tax (Amendment) Rules, 2023 further to amend the Maharashtra Value Added Tax Rules, 2005.
The following has been stated: -
In rule 6 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (1B), —
•(i) in clause (a), —
(i) for the words “two years”, the words “three years” shall be substituted;
(ii) for the words “sixty-five years”, the words “sixty-six years” shall be substituted;
•(ii) in clause (b), —
(i) for the words “two years”, the words “three years” shall be substituted;
(ii) for the words “sixty-two years”, the words “sixty-six years” shall be substituted;
•(iii) in clause (c), —
(i) for the words “two years”, the words “three years” shall be substituted;
(ii) for the words “sixty years”, the words “sixty-one years” shall be substituted.
The detailed notification is given in the document attached below.
[Notification No. VAT-1523/CR-59/Taxation-1.]
