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Central_Sales_Tax_(Maharashtra)_Rules

Section / Rule Number Content


14 Return of wealth
15 Return after due date and amendment of return
15A Return by whom to be signed
15B Self-assessment
15C Provisional assessment
16 Assessment
16A Reference to Valuation Officer
17 Wealth escaping assessment
17A Time limit for completion of assessment and reassessment
17B Interest for defaults in furnishing return of net wealth
18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc.
18A Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc.
18B Power to reduce or waive penalty in certain cases
18BA Power of Commissioner to grant immunity from penalty
14A Power of Board to dispense with furnishing documents, etc., with return of wealth
14B Filing of return in electronic form

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