Amendment of section 30 of Mah. IX of 2005

In section 30 of the Value Added Tax Act, in sub-section (2), after the second proviso, the following proviso shall be added, namely :— “Provided also that, in case a dealer, whose registration is deemed to be cancelled under sub-section (6A) of section 16 , files an annual revised return, as provided under clause

1. (b) or, as the case may be, clause (c), of sub-section

1. (4) of section 20, for any period starting from the 1st April 2017, then the interest shall be payable on the excess amount of tax, payable as per such annual revised return from the prescribed dates by the prescribed class of dealers.”.