Maharashtra VAT Rules

Forms

1. The application for the purposes of sub-section (8) of Section 10 shall be made in Form 901 to the assessing authority.
2. The application for the purposes of sub-section (1) of section 12 shall be made in Form 902 to the Commissioner.
3. An application for registration including voluntary registration under section 16 shall be made in Form 101 to the registering authority.
4. The certificate of registration under section 16 shall be granted by the registering authority to the applicants.
5. An application for cancellation of the registration certificate shall be made by the dealer in Form 103 to the assessing authority.
6. An application for the purposes of sub-section (7) of section 16 shall be made by the applicant in Form 104 to the Joint Commissioner.
7. A declaration under sub-section (1) of section 19 shall be made by the dealer in Form 105 to the registering authority.
8. A declaration under sub-section (2) of section 19 shall be made in Form 106 by the dealer to the assessing authority.
9. The returns under section 20 shall be in Form 201, 202, 203, 204, 205, 206, 207, 208, 209, 210 or 211.
10. The defect notice for the purposes of section 20 shall be in Form 212.
11. The application for consolidated returns shall be made by the dealer under section 20 in Form 213 to the Joint Commissioner.
12. The notice required by sub-section (2), (3) and (4) of section 23 shall be in Form 304. The notice required by sub-section (5) of section 23 shall be in Form 305. The date fixed for compliance for both of such notices shall not be earlier than fifteen days from the date of service thereof.
13. The application for the purposes of sub-section (9) of section 23 shall be made in Form 306.
14. The order of assessment shall be in Form 307, 308, 309, 310 or 312.
15. The notice under sub-section (1) of section 24 shall be in Form 313. The date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof.
16. The notice for the purposes of sub-section (1) of section 25 shall be in Form 315.
17. An appeal including a second appeal shall be in Form 316.
18. The application for the purposes of sub-section (1) of section 26 shall be in Form 317.
19. The application for the purposes of sub-section (3) of section 31 may be made in Form 401.
20. The certificate required to be issued by the employer to the dealer under section 31 shall be in Form 402.
21. The statement in duplicate to be sent by the employer to the assessing authority shall be in Form 403.
22. The accounts to be maintained by the employer shall be in Form 404.
23. The return to be filed by the employer to the Commissioner shall be in Form 405.
24. The application for the purposes of sub-section (8) of section 31 shall be in Form 406.
25. The notice for tax not paid according to return shall be in Form 217.
26. The notice for the purposes of sub-section (11) of section 29 shall be in Form 410.
27. The application for the purposes of sub-section (6) of section 32 shall be in Form 411.
28. The application for the purposes of clause (a) of sub-section (8) of section 32 shall be in Form 412.
29. The application for the purposes of the proviso to sub-section (1) of section 33 shall be in Form 318.
30. The application for the purposes of sub-section (5) of section 35 shall be in Form 601.
31. The certificates and declarations for the purposes of clause (e), (f) and (g) of sub-section (4) of section 45 shall be in Form 407, 408 and 409.
32. The application for the purposes of sub-section (1) of section 51 shall be in Form 501.
33. The refund payment order under rule 50 shall be in Form 504 or 505.
34. The refund adjustment order shall be in Form 506.
35. The interest payment order shall be in Form 507.
36. The application for the purposes of sub-section (1) of section 55 shall be made in Form 903 to the Registrar of the Tribunal.
37. The report of audit under section 61 shall be in Form 904.
38. The notice for the purposes of sub-section (1) of section 63 shall be in Form 602.
39. The intimation for the purposes of sub-section (3) of section 65 shall be in Form 604.
40. The intimation accepting composition money shall be in Form 905.
41. The list of sales tax practitioners shall be maintained in Form 906.
42. The application for being enrolled as a sales tax practitioner shall be made in Form 907.
43. The authority to attend before any sales tax authority in the case of a relative or person regularly employed shall be in Form 908 and in Form 909 in any other case.

Penalty.
A breach of any of these rules shall be punishable with fine which may extend to one thousand rupees and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the continuance of the offence.