- If tax liability for last year is 10 lakh or more
- If refund in last year is 1 crore or more
For Dealers whose
Due date of filing return and payment of taxes due with return
Tax Liability of Previous Year
Or Refund Claim during previous Year
10 lakh Or more
one crore Or more
21 days from the end of relevant month.
Each month from April to March
One Lakh or more but less than 10 Lakh
Ten Lakh or more but less than one crore
21 days from the end of relevant quarter.
� Apr to Jun
� July to Sept
� Oct to Dec
� Jan to Mar
Less than One Lakh
Less than Ten Lakh
21 days from the end of relevant six monthly period
�Apr to Sept
� Oct to Mar
Notification for e payment is given below.
Mantralaya, Mumbai 400 032, dated the 26th May 2010,
NOTIFICATIONMAHARASHTRA VALUE ADDED TAX ACT, 2002.
No VAT. 1510 /CR-64 /Taxation-1.— In pursuance of the powers conferred by sub-rule (1) of rule 45A of the Maharashtra Value Added Tax Rules, 2005, the Government of Maharashtra hereby specify that, with effect from 1st June 2010, every registered dealer liable to file monthly returns, shall make payment electronically of any amount under the Maharashtra Value Added Tax Act, 2002.
By order and in the name of the Governor of Maharashtra,
Officer on Special Duty to Government
Monday, May 31, 2010