GST – States – 28/2018-State Tax – Dated:- 29-6-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th June 2018. NOTIFICATION Notification No. 28/2018-State Tax No. GST-1018/C.R.57/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 Maharashtra Government 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 (Sixth Amendment) Rules, 2018. (2) They shall deemed to have come into force with effect from the 19th day of June 2018. 2. In the Maharashtra Goods and Services Tax R
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for the purposes of the said Chapter XVI. ; (ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely :- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ; (iii) in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 129 or section 130 shall be inserted ; (iv) after FORM GST ENR-01
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