Office Memorandum No. 1432/2016/CTD of the Commercial Taxes Department, Government of Maharashtra dated 9th May, 2016 on the making of taxable supplies [C1B-3X8]

No. 1432/2016/CTD

GOVERNMENT OF MAHARASHTRA

Commercial Taxes Department, Government of Maharashtra

Mumbai, dated the 9th May, 2016

OFFICE MEMORANDUM

Subject: The making of taxable supplies by taxable persons under the Maharashtra Value Added Tax Act, 2005, regarding.

1. The undersigned is directed to say that references have been received in the Commercial Taxes Department, Government of Maharashtra on the manner in which the making of taxable supplies by taxable persons is to be regulated under the Maharashtra Value Added Tax Act, 2005.

2. The matter has been examined. Every taxable person carrying on the making of taxable supplies shall make an application in Form GST EWB-01 to the Joint Commissioner within thirty days, accompanied by a fee of ten thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the making of taxable supplies is undertaken, and the Joint Commissioner shall dispose of it within thirty days of its receipt.

4. Difficulties, if any, in the implementation of this office memorandum may be brought to the notice of the Commercial Taxes Department, Government of Maharashtra.

(Secretary to Government)