MVAT Rules (Amendment )2017

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.... ; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely :-- 1. (1) These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st July 2017. 2. In rule 31 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as, "the principal Rules"), in sub-rule (1) after clause (f), the following clause shall be inserted and sha....

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.... the business, in which the dealer is engaged is discontinued and is not transferred or, otherwise disposed of and is not continued by any other person, or, if the registration of a dealer is deemed to be cancelled as per the provision of sub-section (6A) of section 16 and is not revoked, (b) if the dealer who is registered under the existing law on the date immediately preceding the date of commencement of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (herein after in this sub-rule referred to as "Goods and Services Tax Act") and whose registration is subsequently cancelled for the reasons as under-- (i) not liable to be registered under the Goods and Services Tax Act, or, (ii) not enrolled on Common Portal....