MILANI & ASSOCIATES

Chartered Accountants

 
     
   
 
Central_Sales_Tax_(Maharashtra)_Rules
Section / Rule Number   Content   
 
1. Short title, extent and commencement
2.Definitions
3.Levy and Charge of Tax
4. Employer's liability to deduct and pay tax on behalf of employees
5.Registration and enrolment
6 Returns
7 Assessment and collection of tax
7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder
8.Payment of Tax
9. Consequences of failure to deduct or to pay tax
10.Penalty for non-payment of tax
10A. Special provision regarding liability to pay tax in certain cases
11. Recovery of tax, etc.
11A. Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue
12. Authorities for implementation of the Act
12A. Determination of certain disputed questions
13. Appeal
14. Revision
15. Rectification of mistakes
16. Accounts
17. Special mode of recovery
18. Production and inspection of accounts and documents and search of premises
19. Refunds of excess payments
19A. Interest on amount of refund
19B.Interest on delayed refund
20. Offences and penalties
21. Offences by companies
22. Power to transfer proceedings
23. Compounding of offences
24. Powers to enforce attendance, etc
25. Bar to proceedings
26. Power to delegate
27. Power to make rules
27A. Exemptions
28. Amendment of certain enactments
29. Grants to local authorities for loss of revenue
30. Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government
Schedule I
4A. Restricted liability to pay tax
4B. Liability to deduct and pay tax in certain cases
4C. Collection and payment towards tax.
 
     
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