{"id":1529,"date":"2014-08-22T00:00:00","date_gmt":"2014-08-21T18:30:00","guid":{"rendered":""},"modified":"2016-01-19T15:23:55","modified_gmt":"2016-01-19T09:53:55","slug":"retailer-composition-scheme-for-mvat-dealers-notification-u-s-42-of-mvat-act","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/mvat-cst\/retailer-composition-scheme-for-mvat-dealers-notification-u-s-42-of-mvat-act\/","title":{"rendered":"Retailer Composition Scheme For Mvat Dealers – Notification u\/s 42 of MVAT Act"},"content":{"rendered":"
\n
FINANCE DEPARTMENT <\/strong><\/div>\n<\/div>\n

Madam CamaMarg, Hutatma Rajguru Chowk, Mantralaya,
\nMumbai
\n400 032, dated the 21th August 2014 .<\/strong><\/p>\n

NOTIFICATION<\/strong><\/p>\n

MAHARASHTRA VALUE ADDED TAX ACT. 2002.<\/strong><\/p>\n

No. VAT 1514\/CR-58\/Taxation-1.- In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the Government Notification, Finance Department No. VAT.- 1505\/ CR-105\/ Taxation-1, dated the 1st June 2005, with effect from the 1st October 2014, as fo11ows:-
\nIn the said notification,-
\n(1) in the SCHEDULE, for entry (3), tho. following entry shall be substituted, namely;-<\/p>\n\n\n\n\n\n
\n
“(3) Retailers<\/div>\n<\/td>\n
\n
Total turnover <\/strong>of sales made by a registered dealer, who
\nis a retailer as provided in section 42 (1) of any goods excluding the turnover
\nof sales, if any, effected by him of the,- (a) goods covered by entries 5and 10
\nof SCHEDULE D, appended to the Act, (b)furnishing fabrics, notified
\nby the
\nState Government under entry’, 101 of SCHEDULE C appended to the Act.<\/p>\n

.<\/p><\/div>\n<\/td>\n

\n
(1) 1% on the total turnover of sales of goods, referred to in
\ncolumn (3) including tax free goods, or
\n(2) 1.5% on the total turnover of
\nsales of taxablegoods, referred to in column (3).<\/div>\n<\/td>\n
\n
(i) Conditions to become eligible for availing the
\ncomposition scheme :- <\/strong>
\n(a) The turnover of sales of goods, specified in
\ncolumn (3) of this entry has not exceeded rupees fifty lakh in the previous year
\nto which the composition is desired.
\n(b) The claimant dealer is not a
\nmanufacturer or an importer.
\n(c) The taxable goods resold are purchased from
\nregistered dealers .
\n(d) Purchases of tax free goods may be from registered
\ndealers as well as from unregistered dealers.
\n(e) Purchases of taxable goods
\nfrom unregistered dealers shall be allowed only if meant for packing of goods
\nresold. (f) The selling dealer shall not called tax separately in respect of the
\nsales specified in column (3).
\n(g) The claimant dealer shall not be eligible
\nto issue ‘Tax Invoice’ in respect of sales of goods referred to in column.(3) of
\nthis entry.
\n(h) The claimant dealer shall not be entitled to claim any set
\noff under the Rules, in respect of the purchases corresponding to sale of any
\ngoods, referred to in column (3) of this entry, and the goods, used in packing
\nof such goods.<\/div>\n<\/td>\n<\/tr>\n
<\/td>\n\n
(ii) Application for the composition scheme ;- <\/strong>
\n(a)
\nFor the year 2014-15.-Adealer, liable to file six monthly returns furthe year
\n2014-15, or, as the case may be a dealer, who has already opted for the
\ncomposition scheme under entry (3), as it existed prior to the 1st October 2014
\n(hereinafter referred to as, “earlier composition scheme”), may opt for this
\ncomposition scheme for the year 2014-15 by uploading an application in ‘Form
\n4A’, appended to this notification on or before the 31 st October 2014. If found
\neligible, such dealer can take benefit of this composition scheme with effect
\nfrorn the 1st October 2014. The dealers, who are liable to file monthly or, as
\nthe case may be, quarterly returns, for the year 2014-15 shall not be eligible
\nto opt for this composition\u00a0scheme for the year 2014-15.
\n(b) For the year
\n2015-16 and thereafter -At any other case, the claimant dealer shall upload an
\napplication in ‘Form 4A’ appended to this notification on the Department’s
\nwebsite for exercising the option to pay tax under the composition or before the
\n30th April of the respective year. (c) Newly registered dealers .- All applicant
\nfor registration desiring to opt for the composition scheme shall indicate his
\noption to opt for the composition\u00a0scheme in Form to 101 appended to the Rules.
\nSuch dealer shall be eligible to claim benefit of this composition under this
\nentry from the date of effect of the registration certificate.<\/div>\n<\/td>\n<\/tr>\n
\n
(iii) Continuance in the Composition Scheme<\/strong> :-The dealer,
\nwho is permitted to opt for this composition scheme can continue to take benefit
\nof the composition scheme, till he opt out of the scheme or if he violates he
\nconditions of the scheme.
\n(iv) Opting out or ceasing to be eligible for
\nthe Composition Scheme :- <\/strong>
\n(a) Dealer under the ‘earlier composition
\nscheme’.- The dealer, who had opted for the ‘earlier -composition scheme’, shall
\ncease to be eligible for the benefits of this composition scheme, unless an
\napplication in ‘Form 4A’ is uploaded on the Department’s website on or before
\nthe 31st October 2014.
\n(b) Dealer under this composition schemes-” The
\ndealer, who desires to opt out of the composition scheme shall intimate in ‘Form
\n4B’ at the beginning of the year on or before the 30th April on the Department’s
\nwebsite and on such intimating. he shall cease to be composition dealer
\nwith
\neffect from the 1st day of April of that year.
\n(c) In case of contravention
\n.- The dealer, who contravenes any of the conditions of this notification, shall
\ncease to be eligible for the benefit of composition from the date on which he
\nhas contravened the conditions of this notification.
\n(v) Set off, in case of
\nopting in or opting out of composition scheme :-
\n(a) The dealer opting for
\nthe composition scheme under this notification shall reverse the set off,
\nclaimed by him on the purchase of goods, which are held in stock on the date of
\nopting for the composition scheme. Such amount of set off shall , be paid by him
\nalong\u00a0with his first ” return of composition scheme, after opting out the
\ncomposition scheme.
\n(b) The dealer, who opts out or, as the case may be,
\nceases to be eligible for the composition scheme, may claim set off in his first
\nreturn be uploaded as a non-composition dealer, after opting out of composition
\nscheme on the purchase of goods which are held in stock on the date of opting
\nout of the composition scheme and on which he had not claimed set off earlier,<\/p>\n

(vi) Returns :-Dealer, opting for the composition scheme under this entry
\nshall file six monthly returns, A composition dealer who ceases to be a
\ncomposition dealer in the middle of the year shall continue to file six monthly
\nreturn till the end of that year. ”<\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(2) after Form 4, the following Forms shall be inserted, namely :-<\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n\n

 <\/p>\n

“FORM-4A<\/p>\n

\n(See section 42 of the Maharashtra Value Added Tax Act, 2002)\u00a0 Intimation for opting for the Retailer Composition Scheme ,<\/p>\n

\nI…………………………………………………………….,
\n: (Enter full name of signatory), Proprietor, Partner, Karta, Director,Manager, Principal Officer, Authorized Person, Trustee (Select status of signatory)\u00a0 of M\/s…………………………….. (Enter Name of Business), a dealer registered under the Maharashtra\u00a0 Value Added Tax Act,
\n2002, holding TIN ………………………………desire to opt for the Retailer Composition Scheme.
\nIn terms of the provisions of section 42(1) of the Maharashtra Value Added Tax Act, 2002, I confirm that I am eligible to opt for payment of tax under the Retailer Composition Scheme.
\nI hereby communicate that I would be paying tax under the Retailer Composition Scheme
\nwith effect from,-
\n(i) 1st October 2014 in the year 2014-15, or
\n(ii) lst April………………….. in the year……………… .
\nI hereby undertake to abide by the terms and conditions governing the Retailer Composition Scheme. I declare that I am not a manufacturer or an importer or not purchasing any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in sub-section (1) of section 8 of the Act.
\nI am aware that as a composition dealer:
\n” My\/our turnover of sales has not exceeded rupees fifty lakh in the previous year. and<\/p>\n

” l\/we cannot purchase the taxable goods for resale, from an unregistered dealer. and ” I am\/we are not eligible to claim set-off of sales tax paid on purchases corresponding to any goods which are sold or resold or used in the packing of goods referred to in column (3) of entry (3) of this notification, and\u00a0 ” I am\/we are not eligible to recover the composition amount from my
\ncustomers separately, and\u00a0 ” I am\/we are not eligible to issue ‘Tax Invoice’ in respect of sales of goods referred to in column (3) of the entry (3) of this notification, and\u00a0 ” I am\/we are not eligible to change over to a normal VAT dealer till the end of the financial year, and\u00a0 ” I am\/we are required to reverse the set off, claimed by me on the purchase of goods, which are held in stock on the date of opting for the composition scheme. Such amount of set off shall be paid by me along with my first return of composition scheme, after opting for the composition scheme.
\nI am aware that in case of contravention of any condition in the composition scheme, I shall cease to be eligible for the benefits of this composition with effect from the date of such contravention.<\/p>\n<\/td>\n

\n

 <\/p>\n

 <\/td>\n<\/tr>\n

<\/td>\nPlace:
\nDate :<\/p>\n

Signature
\nStatus of the signatory.<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n\n
\n

\nFORM-4B
\n(See section 42 of the Maharashtra Value Added Tax Act, 2002)\n<\/p>\n

Intimation for opting out\/ceasing to be eligible for the Retailer Composition Scheme<\/p>\n

I,……………………………………………………………………………………… (Enter full name of signatory), Proprietor, Partner, Karta, Director, Manager, Principal Officer, Authorised Person, Trustee (Select status of signatory) of M\/s . ………………………………………………….. (Enter Name of Business) a dealer registered under the Maharashtra Value Added Tax Act, 2002, holding TIN intimate as follows :-
\n(i) I desire to opt out of the Retailer Composition Scheme with effect from 1st April ………………………………..
\n(ii) I have ceased to be eligible for the benefits of the Retailer Composition Scheme\u00a0 with effect from …………………………………………………………………………..(i.e. the date of contravention of any of the conditions of the\u00a0 notification).\n<\/p>\n<\/div>\n

\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\nPlace:
\nDate :<\/p>\n

Signature
\nStatus of the signatory.<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n\n
<\/div>\n
<\/div>\n<\/td>\n<\/tr>\n
<\/td>\n\n
By order and in the name of the Governor of Maharashtra,<\/p>\n

O.C. BHANGDIYA,
\nDeputy Secretary to
\nGovernment,<\/p><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

FINANCE DEPARTMENT Madam CamaMarg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21th August 2014 . NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT. 2002. No. VAT 1514\/CR-58\/Taxation-1.- In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[168,37],"yoast_head":"\nRetailer Composition Scheme For Mvat Dealers - Notification u\/s 42 of MVAT Act - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/mvat-cst\/retailer-composition-scheme-for-mvat-dealers-notification-u-s-42-of-mvat-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retailer Composition Scheme For Mvat Dealers - Notification u\/s 42 of MVAT Act - All About Finance\" \/>\n<meta property=\"og:description\" content=\"FINANCE DEPARTMENT Madam CamaMarg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21th August 2014 . 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The team is also responsible for giving the update as earliest and also give the timely reply to the quires asked by the visitors. The team can be reached at info@taxclick.org.","url":"https:\/\/taxclick.org\/author\/admin\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Taxclick Team","author_link":"https:\/\/taxclick.org\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"FINANCE DEPARTMENT Madam CamaMarg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21th August 2014 . NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT. 2002. No. VAT 1514\/CR-58\/Taxation-1.- In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby amends the…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1529"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=1529"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/1529\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=1529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=1529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=1529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}