Section 23(2) in The Maharashtra Value Added Tax Act, 2002
(2)Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms, and conditions, as may be prescribed, permit any dealer,-(a)to furnish returns 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 such period or periods, to such authority, as he may direct.]]
