section 43
Returns
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter IV REGISTRATION, AUTHORIZATION, RECOGNITION AND PERMIT
Statutory text
- (1) Every Registered dealer shall furnish such returns, in such forms, for such periods, by such dates, and to such authority, through such agency, if any, as may be prescribed : Provided that, the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such returns or permit any such dealer—
- (a) to furnish them for such different period, or
- (b) to furnish a consolidated return relating to all or any of the places of business of the dealer in the State for the said period, or for such different period, to such authority, through such agency, if any, as he may direct.
- (2) If the Commissioner has reason to believe—
- (a) that the turnover of sales or the turnover of purchases of any dealer is likely to exceed the relevant limits specified in sub-section (4) of section 3 for liability to pay tax, or
- (b) that either the turnover of sales or the turnover of purchases of any dealer has during any year exceeded—
- (i) Rs. 15,000 in the case of a dealer who is an importer or manufacturer, or
- (ii) Rs. 50,000 in the case of any other dealer, he may, by notice served in the prescribed manner, require such dealer to furnish returns as if he were a Registered dealer; but no tax will be payable by such dealer, unless his turnover exceeds the relevant limits specified in sub-section (4) of section 3, nor otherwise than in accordance with the other provisions of this Act.
- (3) If any dealer having furnished returns under sub-section (1) or (2), discovers any omission or incorrect statement therein
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