The MGST Rules (Third) Amendment, 2018
14/2018-State Tax Dated:- 31-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 31st March 2018.
NOTIFICATION
Notification No. 14/2018-State Tax
No. GST-1018/C.R. 30/Taxation-1.-In exercise of the powers conferred by section 164 of 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. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provid
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t the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 127, in clause (iv), after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted;
(iii) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the words “as may be allowed by the Authority” shall be substituted ;
(iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely :-
“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that t
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y of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi), in rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely :-
“Explanation.-For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.”.
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, Extraordinary No. 170, Part IV-B dated the 2
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