Section 31(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ Any amount or any sum deducted in accordance with the provisions of this section and paid to the State Government may be claimed as a payment of tax by the person making the said supply and credit for the payment may be claimed by the said person in the period in which the certificate for payment is furnished to him by the person deducting tax in accordance with the provisions of this section.] [[Sub-section (4) substituted and deemed always to have been substituted by Maharashtra 32 of 2006, Section 46(c), (w/e.f. 20-6-2006).Prior to its substitution read as under: (4) Any amount or any sum deducted in accordance with the provisions of this section and paid to the State Government shall be treated as a payment of tax on behalf of the person making the said supply and credit shall be given to the said person in respect of the relevant period for the amount so deducted and paid on the production of the certificate furnished under this section.]][Provided that, any amount paid by an employer, in accordance with the provisions of this section to the credit of the State Government during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, may be claimed as credit in the prescribed manner and subject to the prescribed conditions, by the person making the supply to the employer or the concerned sub-contractor (if any).] [Added by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]
