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[Cites 0, Cited by 0] [Section 32(8)] [Section 32] [Entire Act]

State of Maharashtra - Subsection

Section 32(8)(b) in The Maharashtra Value Added Tax Act, 2002

(b)The Commissioner may, every year on the basis of the record, issue to every registered dealer a certificate regarding the amounts payable by him, as on the 1st April of that year, stating therein the periods for which returns have not been filed, the period-wise outstanding amounts of tax, penalty, interest and sum forfeited payable by the dealer including the amounts for which the due date of payment is not yet over, the amounts, the recovery of which has been stayed and the amounts under instalment The certificate shall in so far as it may be issued immediately after the 1st of April every year.