महाराष्ट्र मुद्रांक शुल्काचा ई-भरणा आणि परतावा नियम, 2013 च्या नियम ४ (छ) नुसार साधी पावती खरेदीच्या दिनांकापासून किती महिन्यात विरूपित न केल्यास ग्राह्य धरली जाणार नाही ?

The correct answer is Option B (6 months).

Key Points:
• Defacement of Simple Receipt under Maharashtra e-Payment Rules 2013:
• Rule 4(g) of the Maharashtra e-Payment of Stamp Duty and Refund Rules, 2013 stipulates the validity period for simple receipts generated through Government Receipt Accounting System (GRAS).
• A simple receipt (साधी पावती) generated via internet banking or credit/debit card for paying stamp duty must be utilized and defaced (विरूपित करणे) by the Sub-Registrar or proper officer within a maximum period of 6 months from the date of its generation/purchase.
• If such a receipt is not defaced within 6 months, it ceases to be valid for stamping instruments and must be processed separately for refund under applicable refund rules.
• Officially verified key confirms Option 2 (6 months).
• Key Takeaway: Under Rule 4(g) of Maharashtra e-Payment Rules 2013, a simple receipt becomes invalid if not defaced within 6 months of purchase.