The Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 29-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032,
dated the 29th December 2017.
NOTIFICATION
Notification No. 70/2017-State Tax
No. MGST-1017/C.R. 219/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall deemed to have come into force with effect from the 21st December 2017.
2. In the Maharashtra Goods and Services Tax Rules, 2017,-
(i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely :-
“6.
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ax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(c) after Statements 5A, the following Statement shall be inserted, namely :-
“Statement 5B [rule 89 (2)(g)]
Refund Type : On account of deemed exports.
(Amount in Rs.)
Sr.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient.
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely :-
” DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for tho
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e CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies / Supplier of deemed export supplies” shall be substituted ;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which hav
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supplies issued
Tax paid on outward supplies
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(d) after Statement 5A, the following Statement shall be inserted, namely :-
“Statement 5B [rule 89(2)(g)]
Refund Type : On account of deemed exports
Sr.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient.
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note :-The principal rules were published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, Extra-Ordinary No 170, vide Notification No. MGST
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