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selective risk based assessments under the Maharashtra Value Added Tax Act, 2002

Scheme for providing the criteria for selective risk based assessments under the Maharashtra Value Added Tax Act, 2002

by

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032,

dated the 11th October 2018.

NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT.1518/C.R. 23A/Taxation-1.— Whereas, on the implementation of the Goods and Services Tax in Maharashtra with effect from the 1st July 2017, the Finance Department vide Government Notification, Finance Department, No.VAT.1518/C.R. 23/Taxation-1, dated the 23rd February 2018, framed the Scheme for providing the criteria for selective risk based assessments under the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as “Value Added Tax Act”) and the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as “the Central Sales Tax”);

 And whereas, the Maharashtra Sales Tax Department (hereinafter referred to as “the Sales Tax Department”) is implementing Goods and Services Tax and the pending legacy work under the existing Value Added Tax Act and Central Sales Tax Act need to be planned and disposed expeditiously;

And whereas, for the effective utilization of the available manpower for the disposal of pending work under the Value Added Tax Act, the Central Sales Tax Act and also the work related to Goods and Services Tax, it has become necessary to formulate the criteria for withdrawal of the assessment proceedings where the likely revenue earnings in each such case is determined with the use of the Business Intelligence Data Warehouse tools or such other electronic data mining tools, is less than the threshold as provided in clause 6 of this notification ;

And whereas, the Government of Maharashtra considers it expedient, to formulate a Scheme to decide the criteria for withdrawal of the assessment proceedings based on threshold revenue earnings, below which assessment proceedings may be withdrawn, and complete the assessments that may remain after such withdrawal, in a time bound manner :

Now, therefore, in exercise of the powers conferred by clause (iii) of section 26B of the Value Added Tax, the Government of Maharashtra, is hereby enacts a Scheme for the aforesaid purposes, and in the manner hereinafter appearing, namely :—

  1. Short Title.—This Scheme may be called the Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings Scheme, 2018.
  2. Definitions,—(1) In this Scheme unless the context otherwise requires,-

(a) “Act” means the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005);

(b) “earlier Scheme” means the Maharashtra Criteria for Selection (on the basis of probable revenue earnings) of the cases for Assessment Scheme, 2018 enacted under clause (ii) of section 26B of the Act;

(c) “pending assessment proceedings” means the proceedings in the cases those are selected for the assessment purpose, notwithstanding the notice for said assessment has been issued or not at any time before the date of publication of this notification;

(d) “Probable revenue involved” means the amount of probable revenue indicated on analysis of electronic data available with the Sales Tax Department.

(2) Words and expressions used in this Scheme but not defined shall have the same meaning respectively assigned to them in the Act and the Rules and Scheme made thereunder.

  1. Applicability—This Scheme shall apply to all pending assessment proceedings as on the date of publication of this notification in the official Gazette.
  2. Committee for considering the suitability of the pending assessment cases that may be withdrawn,—

(1) The Commissioner may, facilitate the identification of cases on the basis of the criteria specified in clause 6, where assessment proceedings which may be withdrawn, constitute a Committee called “the Committee for withdrawal of pending Assessment Proceedings”or assign the work to the Committee constituted under the earlier Scheme.

(2) The Commissioner shall appoint the members of the said Committee constituted under subclause (1).

(3) The Committee shall,—

(a) identify the pending assessment proceedings which may be withdrawn on the basis of criteria mentioned in clause 6 and make recommendation to the Commissioner in this behalf;

(b) perform other work as may be assigned by the Commissioner for the purposes of the Scheme.

  1. Determination of probable revenue involved, —

(1) The Commissioner may determine probable revenue involved with the use of Business Data Warehouse Tools (BIDW) or such other electronic data mining tools, as may be necessary for this purpose.

(2) The Commissioner may, for this purpose use electronic data related to Registration, Returns, Audit Report and Payments so received or, as the case may be, the inputs received from the Government Departments or the Government Agencies.

  1. Criteria for withdrawal of the pending assessment proceedings,—

(1) For the purpose of deciding withdrawal of pending assessment proceedings, the probable revenue involved in each case may be calculated on the basis of criteria specified in sub-clause (1) of clause 6 of the earlier Scheme.

(2) Cases where probable revenue involved is not more than two lakh fifty thousand rupees for a given year whether the said criteria is applied singly or jointly and determined on the basis of,—

(a) one or more criteria given in sub-clause (1) above;

(b) the differential liability on account of disclosure made in the ANNEXURE-I filed with the return or, as the case may be, in the ANNEXURE-I, of the Audit Report in Form704 certified by the Accountant and submitted by the dealer, shall be considered suitable for the withdrawal of the pending assessment proceedings.

(3) The Commissioner shall decide the suitability of the withdrawal of pending assessment proceedings, after considering the recommendation of the Committee and the probable revenue involved, the availability of the manpower and work load that can be performed.

  1. Empowerment of the Commissioner,—

(1) For better and effective implementation of the Scheme, the Commissioner may,-

(a) accept fully or partly the recommendations made by the Committee for selection of the cases for withdrawal of pending assessment proceedings or modify the said recommendations;

(b) provide guidance and resolve difficulties in the implementation of the Scheme;

(c) assess and decide the total workload based on availability of the manpower;

(d) decide the modalities for determination of likely revenue earning and methodology and analytical tools to be used for it.

(2) The dealer shall not have any right to call in question the decision taken by the Commissioner under this Scheme.

(3) The selection or non-selection of cases for the purpose of withdrawal of pending assessment proceedings shall not confer any right or privilege to the said dealer and shall not to have caused any prejudice so far as it relates to the selection of the cases for the purpose of withdrawal of pending assessment proceedings.

  1. Scheme not to affect certain assessment proceeding,—The Scheme shall not affect any assessment proceeding,—

(a) where the order of the assessment is passed any time before the date of publication of this Scheme in the Official Gazette, or

(b) where the assessment proceeding is initiated as a result of investigation under section 64 of the Act or sub-section (2) of section 9 of the Central Sales Tax Act read with section 64 of the Act, either before or after the publication of the Scheme in the Official Gazette, or

(c) that is undertaken so as to give effect to the directions of any appellate authority including Tribunal or the Court.

  1. Abatement of the pending assessment proceeding when withdrawn,— Subject to the provisions of clause 8, once the list for withdrawal of the pending assessment proceeding is published on the Official Website i.e. www.mahagst.gov.in of the Sales Tax Department, then it shall be deemed that the said assessment proceeding stands abated from the stage where it was left and no assessing authority shall be empowered to proceed further, in respect of the pending assessment, so withdrawn.
  2. Publication of order containing list of cases where the pending assessment proceedings are withdrawn,— The Commissioner shall, from time to time, publish the order containing the list of the cases where the pending assessment proceedings are withdrawn for each year on the Official Website of the Sales Tax Department. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.

 

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

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