Maharashtra Government has introduced MVAT Amnesty Scheme 2019. This Amnesty scheme is introduced with propose of closing down the disputed MVAT Cases and give concession to the dealers in Government dues. This scheme will have two period. First one is From 01st April-2019 to 30th June-2019 and Second one is From 01st July-2019 to 31st July-2019. Under this scheme Maharashtra vat dealers need to approach to vat department and ask for waiver as per this scheme.

 

MVAT Amnesty scheme 2019 is only applicable to Dealers who are registered under MVAT. And dealers who have pending cases with department. Where MVAT Department had served notice about taxes collection such dealers can approach to department. As per scheme there will be two period of disputes.

 

Particular

Period- Phase

Disputes , Dues etc. before 31 March 2010 First phase (Apr-19 to Jun-19)
Disputes , Dues etc. between 01 April 2010 to 30 June 2017 Second Phase (Jul-19 )

 

Under this scheme there are two sets of period allowed for making relief under this scheme. First Period allowed is Disputes before 31 March 2010 and second is Disputes between 01 April 2010 to 30 June 2017.

Benefit

As per the Notification under scheme benefit range of 1 % to 50 % in their tax, interest, penalty amount.

 

Procedure for application:

  • For Making application under VAT & CST waiver following documents required.
  • Make Application For Each Class of Arrears
  • Address Application to Designated Authority
  • To Settle arrears of returns dues , submit separate application for each return / revised return
  • Attach Proof of Payment
  • MVAT Return Copies
  • Proof of Credit Take Under GST Trans

 

Acts Covered under Amnesty Scheme,2019

  • The Central Sales Tax Act 1956
  • The Bombay Sales of Motor Sprit Taxation Act 1958
  • The Bombay Sales Tax Act 1959
  • The Maharashtra Purchase Tax on Sugarcane Act 1962
  • The Maharashtra State Tax on professions , Trade , Callings and Employment Act 1975
  • The Maharashtra Sales Tax on Transfer of Right to use any goods for any purpose Act 1985
  • The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act 1987
  • The Maharashtra Tax on Luxuries Act 1987
  • The Maharashtra Tax On Entry of Goods into Local Areas Act 2002
  • The Maharashtra Value Added Tax 2002

 

Annexure A For Period up to 31 March 2010

MVAT Amnesty Scheme 2019 Under Annexure A MVAT Period Upto 31 March 2010 waiver in VAT payment , Penalty etc. is given. Below is details of waiver under First phase.

 

First Phase

Second Phase

S.No. (A)

Amount (B)

Amount to Be Paid ( C )

Amount of Waiver (D)

Amount to Be Paid ( E )

Amount of Waiver (F)

1

Un-Disputed Tax

100 % of Amount in Colum (B)

NIL

100 % of Amount in Colum (B)

NIL

2

Disputed Tax

50 % of Amount in Colum (B)

50 % of Amount in Colum (B)

60 % of Amount in Colum (B)

40 % of Amount in Colum (B)

3

Amount of Interest Payable As per any Statutory Order or return or revised Return

10 % of Amount in Colum (B)

90 % of Amount in Colum (B)

20 % of Amount in Colum (B)

80 % of Amount in Colum (B)

4

Outstanding Penalty order as per statutory Order

5 % of Amount in Colum (B)

95 % of Amount in Colum (B)

10 % of Amount in Colum (B)

90 % of Amount in Colum (B)

5

Amount of Post Assessment Interest or Penalty or Both leviable but not levied upto the date of application by dealer under Relevant Act

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

6

Late Fees payable returns filed during period

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

 
Annexure B For Period 01st April 2010 to 30th June 2017

MVAT Amnesty Scheme 2019 Under Annexure B MVAT Period from 01 April 2010 to 30 June 2017 waiver in VAT payment , Penalty etc. is given. Below is details of waiver under second phase.

 

First Phase

Second Phase

Synod. (A)

Amount (B)

Amount to Be Paid “( C )

Amount of Waiver (D)

Amount to Be Paid ( E )

Amount of Waiver (F)

1

Un-Disputed Tax

100 % of Amount in Colum (B)

NIL

100 % of Amount in Colum (B)

NIL

2

Disputed Tax

70 % of Amount in Colum (B)

30 % of Amount in Colum (B)

80 % of Amount in Colum (B)

20 % of Amount in Colum (B)

3

Amount of Interest Payable As per any Statutory Order or return or revised Return

20 % of Amount in Colum (B)

80 % of Amount in Colum (B)

30 % of Amount in Colum (B)

70 % of Amount in Colum (B)

4

Outstanding Penalty order as per statutory Order

10 % of Amount in Colum (B)

90 % of Amount in Colum (B)

20 % of Amount in Colum (B)

80 % of Amount in Colum (B)

5

Amount of Post Assessment Interest or Penalty or Both leviable but not levied up to the date of application by dealer under Relevant Act

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

6

Late Fees payable returns filed during period

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)

0 % of Amount in Colum (B)

100 % of Amount in Colum (B)