MVAT Amnesty Scheme 2023

Maharashtra Government in meeting has given approval for introduction of MVAT Amnesty Scheme 2023. This Amnesty scheme is introduced with propose of closing down the disputed MVAT Cases. This scheme aims to close pending cases on fast track mode and give concession to the dealers in Government dues. This scheme will have period  from 1st May 2023 to 31st October 2023. This scheme will be applicable for the arrears pending as on 1st May 2023. Under scheme Maharashtra vat dealers need to approach to vat department and ask for waiver as per this scheme. MVAT Amnesty Scheme 2023 will help many small dealers whos vat tax was due. This Amnesty VAT scheme shall come in force from May 2023. This Amnesty Scheme will be called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023. Female employees drawing monthly salaries up to 25000/- will be exempted from Profession Tax.

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Who Can apply for MVAT Amnesty Scheme 2023

MVAT Amnesty scheme 2023 is only applicable to Dealers who are registered under VAT. And dealers who have pending cases with department. Where MVAT Department had served notice about taxes collection such dealers can approach to department.

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TaX Waiver Allowed Under MVAT Amnesty Scheme

Under this scheme there full waiver of  tax arrears, if the arrears for any year is Rs. 2 lakhs or less as per statutory order. This will benefit small traders in nearly one lakh cases.Dealers having arrears up to Rs. 50 lakhs or less as per statutory order will pay only 20 per cent amount of arrears and the remaining 80 per cent will be waived. As a result small and medium dealers will be benefited in around eighty thousand cases. 

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Benefit Under MVAT Amnesty Scheme 2023

As per the Meeting statement under scheme benefit range of to dealers whos vat amount due was Less than 2 lac.

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List of Documents to Apply MVAT Amnesty Scheme 2023

For Making application under VAT & CST waiver following documents required.

1. Make Application For Each Class of Arrears
2. Address Application to Designated Authority
3. To Settle arrears of returns dues , submit separate application for each return / revised return
4. Attach Proof of Payment
5. MVAT Return Copies
6. Proof of Credit Take Under GST Trans

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Relevant Act Covered MVAT Amnesty Scheme

1. The Central Sales Tax Act 1956
2. The Bombay Sales of Motor Sprit Taxation Act 1958
3. The Bombay Sales Tax Act 1959
4. The Maharashtra Purchase Tax on Sugarcane Act 1962
5. The  Maharashtra State Tax on professions , Trade , Callings and Employment Act 1975
6. The Maharashtra Sales Tax on Transfer of Right to use any goods for any purpose Act 1985
7. The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act 1987
8. The Maharashtra Tax on Luxuries Act 1987
9. The Maharashtra Tax On Entry of Goods into Local Areas Act 2002
10. The Maharashtra Value Added Tax 2002

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Download MVAT Amnesty Scheme Notification

Download 

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Download Extracts of Meetings 

Download 

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