Section 20 in The Maharashtra Value Added Tax Act, 2002
20. [ Returns and self-assessment] [Section 20 was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 14.]
(1)(a)Every registered dealer shall file correct, complete and self-consistent return in such form, by such date, for such period and to such authority as may be prescribed. Different types of returns may be prescribed for different classes of dealers.(b)The Commissioner may examine the return to ascertain whether it is complete and self-consistent. If the return is not complete or self-consistent, the Commissioner may serve on the dealer, within four months of date of filing of the return, a defect notice in the prescribed form. The said registered dealer shall correct the defects and submit to the prescribed authority a fresh complete and self-consistent return, within one month of the service of the defect notice:Provided that, the registered dealer who fails to submit a complete or self-consistent fresh return within the said period of one month shall be deemed not to have submitted the return within the prescribed time as required under clause (a).(2)[ Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any dealer to file separate return,-(a)for all or any of the places of business of the dealer, whether or not situated within the jurisdiction of the same registering authority, or(b)for different constituents of his business to such authority as he may direct.](3)Every person or an unregistered dealer who is required to file a return under any other provision of this Act, shall file such return for such period, in such form, by such date and to such authority as may be prescribed and the provisions contained in paragraph (b) of sub-section (1) shall apply to such return as they apply to the return prescribed under paragraph (a) of sub-section (1).(4)[ Any person or dealer who, having furnished a return [* * *] [Sub-section (4) substituted by Maharashtra Act 17 of 2009, Section 5 (w.e.f. 1-7-2009).],-(a)discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of [ten] [Substituted for the word 'nine' by Maharashtra 15 of 2011, Section 12(2)(a) (w.e.f 1-5-2011).] months from the end of the year to which the return [* * *] [Deleted for the words 'or, as the case may be, a revised return' by Maharashtra 15 of 2011, Section 12(2)(b) (w.e.f 1-5-2011).] relates, whichever is earlier;(b)discovers as a result of the report of audit of his accounts prepared for the purpose of section 61, any omission or incorrect statement therein, [may furnish a single revised return for the year] [These words were substituted for the words 'may furnish a revised return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(a), (w.e.f 1-5-2013).] as regards the period in respect of which the omission or incorrect statement is discovered, [before] [Substituted for the word 'after' by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, section 11, (w.e.f 1-5 2010).] the expiry of the period of thirty days from the date prescribed for furnishing the said report;(c)agrees with the observation contained in any intimation received by him under section 63, that the return, fresh return or, as the case may be, revised return, filed by him contains any omission or incorrect statement, [may furnish a single revised return for that year] [These words were substituted for the words 'may furnish a revised return in respect of the period covered by the said return' by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(1)(b), (w.e.f. 1-5-2013).] in respect of the period covered by the said return within thirty days from the date of service on him of the said intimation.][Provided that, any such person or dealer may furnish not more than one revised return under each of the aforesaid clauses and such revised return may include revision of return or revised return filed earlier.] [Proviso was inserted by Maharashtra 15 of 2011, Section 12(3) (w.e.f 1-5-2011).](5)[ Where a dealer is required to file a fresh return or, as the case may be, a revised return, he shall file such fresh or revised return with the authority prescribed and if any amount of tax is required to be paid in accordance with such fresh or revised return, then he shall pay such amount in the Government Treasury and attach a self attested true copy of the receipted challan with the fresh or revised return.] [Sub-section (5) added by Maharashtra 32 of 2006, Section 41(c), (w.e.f 20-6-2006).](6)[ Where a person or a dealer fails to file a return within the prescribed time, as provided under this section, then the said person or dealer shall, before filing of the said return, pay, by way of late fee, an amount of rupees five thousand. This amount shall be in addition to any other amount payable, if any, as per return.] [Sub-section (6) was added by Maharashtra 8 of 2012, Section 23 (w.e.f 1-8-2012).][Provided that, if circumstances exist which render it necessary so to do in the public interest, the State Government may, from time to time, by notification published in the Official Gazette, exempt the whole or any part of the late fee payable under this sub-section, by such class or classes of dealers, for such period or periods, either prospectively or retrospectively, as may be mentioned in such notification.] [This proviso was added by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(2), [w.e.f. 1-5-2013).]
