The Government of Maharashtra on May 19, 2026, issued the Maharashtra Value Added Tax (Amendment) Rules, 2026 to further amend the Maharashtra Value Added Tax Rules, 2005.
The following amendments have been stated:
• In rule 17 of the Maharashtra Value Added Tax Rules, 2005, in sub-rule (3) after the existing proviso the following proviso shall be added, namely:-
"Provided further that, where a dealer, on or before the last day of any month, makes ad-hoc payment of tax not less than seventy per cent of the tax actually paid by him for the immediately preceding return period, the said dealer shall be eligible for deferment, in respect of the ad-hoc tax so paid, for a number of days equal to the number of days by which the ad-hoc payment preceded the due date for payment of tax for the return period to which the ad-hoc payment relates; and accordingly, the due date for payment of an equivalent amount of tax for the immediately succeeding return period shall stand deferred by the like number of days, subject to such restrictions, conditions and safeguards as the Commissioner may, from time to time, by special or general order, specify."
[Notification No.VAT-2026/CR-29/Taxation-1]
