Maharashtra VAT Rules

Qualifications Of A Sales Tax Practitioner.

1. A sales tax practitioner shall be eligible for having his name entered in the list of sales tax practitioners maintained under section 82, if -

   he has passed an accountancy examination, recognised by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (IV of 1924), for the purpose of clause (v) of sub-section (2) of section 288 of the Income Tax Act, 1961(43 of 1961), or

   he has acquired such educational qualifications as are prescribed by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (IV of 1924), for the purpose of clause (vi) of sub-section (2) of section 288 of the Income Tax Act, 1961(43 of 1961), under rule 51 of the Income Tax Rules, 1962, or

   he is a graduate of any recognised university and has acquired a post graduate diploma in taxation from any such university.

2. A sales tax practitioner shall also be eligible for having his name entered in the said list, if -

   he has retired from the Sales Tax Department of the Government of Maharashtra and has held, during his service in that department, an office not lower in rank than that of a Sales Tax Officer for not less than two years; or he was formerly an employee of the Sales Tax Department, and has held an office not lower in rank than that of a Sales Tax Officer for not less than two years, and

   he is in the opinion of the Commissioner a fit and proper person to attend before any authority as a sales tax practitioner:

   Provided that, during a period of two years from the date of his retirement from the Sales Tax Department, such sales tax practitioner shall not be qualified to practice before any sales tax authority other than the Maharashtra Sales Tax Tribunal;

3. The Commissioner shall maintain a list of all the sales tax practitioners who possess the qualifications laid down in sub-rule (1) or (2) or who are entitled to attend in a proceeding before an authority appointed or constituted under section 10 or 11 by virtue of clause (d) of sub-section (1) of section 82, and shall from time to time, bring the list up to date and a sales tax practitioner who is eligible as laid down in sub-rule (1) or (2) to appear in a proceeding under the Act before an authority appointed or constituted under section 10 or section 11 shall, on application made in writing to the Commissioner, be entitled to have his name entered in the list aforesaid.

Authority Of Agent To Continue.
An authority given to an agent shall continue to be valid for the purpose of appearance in any proceedings arising from the proceedings in which such authority is originally filed:

Provided that, a separate authority shall be furnished for appearance in proceedings relating to each period for which a separate order is required to be made or has been made.

Particulars To Be Specified In A Tax Invoice, Bill Or Cash Memorandum.

1. Every dealer who is required by sub-section (1) of section 86 to issue a tax invoice in respect of goods sold by him shall in addition to the particulars specified in the said section cause a certificate as below to be printed on the invoice and signed by himself or by a person duly authorised by him.

   ''I/We hereby certify that my/our registration certificate under the Maharashtra Value Added Tax Act, 2002 is in force on the date on which the sale of the goods specified in this tax invoice is made by me/us and that the transaction of sale covered by this tax invoice has been effected by me/us and it shall be accounted for in the turnover of sales while filing of return and the due tax, if any, payable on the sale has been paid or shall be paid''

   Every dealer who is exempted from the payment of tax by virtue of an Entitlement Certificate granted to him by the Commissioner, shall, when issuing an invoice in respect of any goods covered by his Certificate of Entitlement, comply with the requirements of sub-rule (1) but in place of the certificate provided therein the invoice shall contain a declaration as follows, namely:-

   ''I/We hereby declare that sale of goods evidenced by this invoice is exempt from the whole of sales tax in my/our hands on account of the Certificate of Entitlement bearing No. __________________ duly granted to me/us and as such my/our immediate purchaser shall not be entitled to claim any set-off in respect of this transaction under any provision of Maharashtra Value Added Tax Act, 2002 or the rules framed thereunder and that the transaction shall be accounted for in the turnover of sales while filing my return.''

   Where a dealer liable to pay tax under this Act, sells any goods to any person other than a registered dealer, and is required to issue a bill or cash memorandum, he shall cause it to be serially numbered, signed and dated and the bill or cash memorandum should contain the details of the full name and style of his business, the address of his place of business, the number of his certificate of registration, the particulars of the goods sold and the sale price thereof and the bill or cash memorandum shall contain a certificate as follows:-

   ''I/We hereby certify that my/our registration certification under the Maharashtra Value Added Tax Act, 2002 is in force on the date on which sale of goods specified in this tax invoice is made by me/us and that the transaction of sale covered by this bill/cash memorandum has been effected by me and it shall be accounted for in the turnover of sales while filing my return.''