The Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2018.
48/2018-State Tax Dated:- 18-9-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 18th September 2018
NOTIFICATION
Notification No. 48/2018-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1018/C.R.87/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. (1) These rules may be called the Maharashtra G
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.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”, the words and figures “or section 125” shall be inserted.
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.
Note.-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated the 22nd June, 2017, vide notification No. MGST. 1017/C.R. 90/Taxation-1, dated the 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-1018/C.R.86/Taxation-1, dated the 18 th September, 2018 [Notification No. 39/2018-State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 327, Part-IV-B, dated the 18th September 201
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