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The Maharashtra Value Added Tax Act, 2002.

Section 84. Declaration of Stock of goods held on the appointed date and calling for other information, etc.

1[84. Declaration of stock of goods held on the appointed date and calling for other information, etc.— (1) The Commissioner may, by notification in the Official Gazette, require any class of registered dealers, as may be specified in the notification, to declare the details, to the prescribed authority, regarding capital assets and the stock of goods held by them on the day immediately preceding the appointed date for the Maharashtra Goods and Services Tax Act. (2) The Commissioner may, by notification in the Official Gazette, require any class of registered dealers, migrating to the Maharashtra Goods and Services Tax Act to furnish any other information in the prescribed manner.]

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