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{"id":460,"date":"2015-11-09T00:00:00","date_gmt":"2015-11-08T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T17:32:37","modified_gmt":"2015-12-29T12:02:37","slug":"rate-of-interest-under-section-30-of-mvat-act-is-changed-with-effect-from-01-12-2015","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/mvat-cst\/rate-of-interest-under-section-30-of-mvat-act-is-changed-with-effect-from-01-12-2015\/","title":{"rendered":"Rate of interest under section 30 of MVAT Act is changed with effect from 01\/12\/2015"},"content":{"rendered":"

FINANCE DEPARTMENT <\/strong><\/p>\n

Madam Cama Road, Hutatma Rajguru Chowk, <\/p>\n

Mantralaya, Mumbai 400 032, dated 5th November 2015 <\/p>\n

NOTIFICATION <\/em><\/p>\n

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

No. VAT. 1515\/CR-81\/Taxation-1.\u2014Whereas the Government of
\nMaharashtra is satisfied that circumstances exist which render it necessary to
\ntake immediate action further to amend the Maharashtra Value Added Tax Rules,
\n2005 and to dispense with the condition of previous publication thereof under
\nthe proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax
\nAct, 2002 (Mah. IX of 2005) ; <\/p>\n

Now, therefore, in exercise of the powers conferred by
\nsub-sections (1) and (2) read with the proviso to sub-section (4) of section 83
\nof the said Act, and of all other powers enabling it in this behalf, the
\nGovernment of Maharashtra, hereby, makes the following rules further to amend
\nthe Maharashtra Value Added Tax Rules, 2005, namely :-<\/p>\n

1. (1) These rules may be called the Maharashtra Value Added
\nTax (Second Amendment) Rules, 2005. <\/p>\n

    (2) These shall
\ncome into force with effect from the 1st December, 2015. <\/p>\n

2. In rule 88 of the Maharashtra Value Added Tax Rules,
\n2005, for the sub-rule (1) the following sub-rule shall be substituted, namely
\n:\u2014<\/p>\n

“(1) The rates of interest for the purposes of
\nsub-sections (1), (2) and (3) of section 30 shall be as specified in the table
\nbelow :\u2014<\/p>\n

TABLE <\/span><\/p>\n\n\n\n\n\n\n
\n

Sr. No.<\/p>\n

(1)<\/p>\n<\/td>\n

\n

Period, liable for
\n interest<\/p>\n

(2)<\/p>\n<\/td>\n

\n

Rate of interest<\/p>\n

(3)<\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

\n

Upto one month <\/p>\n<\/td>\n

\n

One and a quarter per cent of
\n the amount of such tax, for the month or for part thereof.<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Upto three months <\/p>\n<\/td>\n

\n

One and a quarter per cent of
\n the amount of such tax, for the month or for part thereof for the first month
\n of delay and one and a half percent of the amount of such tax, for each month
\n or for part thereof for delay beyond one month up to three months.<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

More than three months <\/p>\n<\/td>\n

\n

One and a quarter per cent of
\n the amount of such tax, for each month or for part thereof for the first
\n month of delay, one and a half per cent of the amount of such tax, for each
\n month or for part thereof for delay beyond one month upto three months and
\n two per cent of the amount of such tax, for each month or for part thereof
\n for the period delay beyond three months.” <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

<\/div>\n

 <\/p>\n

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

 <\/p>\n

R. D. BHAGAT, <\/strong><\/p>\n

Deputy Secretary to Government. <\/strong><\/p>\n


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

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

FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 5th November 2015 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT. 1515\/CR-81\/Taxation-1.\u2014Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to … 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":[39],"class_list":["post-460","post","type-post","status-publish","format-standard","hentry","category-mvat-cst","tag-tax"],"yoast_head":"\nRate of interest under section 30 of MVAT Act is changed with effect from 01\/12\/2015 - 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\/rate-of-interest-under-section-30-of-mvat-act-is-changed-with-effect-from-01-12-2015\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rate of interest under section 30 of MVAT Act is changed with effect from 01\/12\/2015 - All About Finance\" \/>\n<meta property=\"og:description\" content=\"FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 5th November 2015 NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. 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