GST – States – MAHARASHTRA ORDINANCE No. XXII OF 2018 – Dated:- 13-10-2018 – FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 13th October 2018. MAHARASHTRA ORDINANCE No. XXII OF 2018. AN ORDINANCE further to amend the Maharashtra Goods and Services Tax Act, 2017. WHEREAS both Houses of the State Legislature are not in session ; AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes hereinafter appearing ; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2018. (2) Section 1 shall come into force
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17), for sub-clause (h), the following sub-clause shall be substituted, namely :- (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and ; (d) clause (18) shall be deleted ; (e) in clause (35), for the word, brackets and letter clause (c) the word, brackets and letter, clause (b) shall be substituted; (f) in clause (69), in sub-clause (f), after the word and figures article 371 the words, figures and letter and article 371J shall be inserted; (g) in clause (102), the following Explanation shall be inserted, namely:- Explanation.-For the removal of doubts, it is hereby clarified that the expression, "services" includes facilitating or arranging transactions in securities ; . Amendment of section 7 of Mah. XLIII of 2017. 3. In section 7 of the principal Act, with effect from the1st day of July 2017,- (a) in sub-section (1),- (i) in clause (b), after the words or furtherance of business ;
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Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both. . Amendment of section 10 of Mah. XLIII of 2017. 5. In section 10 of the principal Act, – (a) in sub-section (1),- (i) for the words in lieu of the tax payable by him, an amount calculated at such rate the words, brackets and figures in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate shall be substituted; (ii) in the proviso, for the words one crore rupees the words one crore and fifty lakh rupees shall be substituted; (iii) after
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of Mah. XLIII of 2017 8. In section 16 of the principal Act, in sub-section (2),- (a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:- Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person. ; (b) in clause (c), for the word and figures section 41 the words, figures and letter section 41 or section 43A shall be substituted. Amendment of section 17 of Mah. XLIII of 2017 9. In section 17 of the principal Act,- (a) in sub-section (3), the following Explan
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g on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that, the input tax credit in respect of such services shall be available,- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes
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ituted. Amendment of section 22 of Mah. XLIII of 2017. 11. In section 22 of the principal Act, – (a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:- Provided further that, the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified. ; (b) in the Explanation, in clause (iii), after the word Constitution the words except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. Amendment of section 24 of Mah. XLIII of 2017 12. In section 24 of the principal Act, in clause (x), after the words commerce operator the words and figures who is required to collect tax at source under section 52 shall be inserted. Amendmen
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sub-section (1), after clause (c), the following proviso shall be inserted, namely:- Provided that, during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed. ; (c) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:- Provided further that, during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. . Amendment of section 34 of Mah. XLIII of 2017 15. In section 34 of the principal Act,- (a) in sub-section (1),- (i) for the words Where a tax invoice has the words Where one or more tax invoices have shall be substituted ; (ii) for the words a credit note the words one or more credit notes for supplies made in a financial year shall be substituted ; (b) in sub-section (3) ,- (i) for the words Wh
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ted ; (ii) the words on or before the twentieth day of the month succeeding such calendar month or part thereof shall be deleted ; (iii) the following proviso shall be inserted, namely :- Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; (b) in sub-section (7), the following proviso shall be inserted, namely:- Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. ; (c) in sub-section (9),- (i) for the words in the return to be furnished for the month or quarter during which such omission or incorrect par
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d supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-sect
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ction 49 of the principal Act,- (a) in sub-section (2), for the word and figures section 41 the words, figures and letter section 41 or section 43A shall be substituted ; (b) in sub-section (5),- (i) in clause (c), the following proviso shall be inserted, namely :- Provided that, the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; ; (ii) in clause (d), the following proviso shall be inserted, namely :- Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax; . Insertion of sections 49A and 49B in Mah. XLIII of 2017 21. After section 49 of the principal Act, the following sections shall be inserted, namely:- Utilisation of input tax credit su
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Amendment of section 54 of Mah. XLIII of 2017 23. In section 54 of the principal Act,- (a) in sub-section (8), in clause (a), for the words zero-rated supplies the words export and exports shall respectively, be substituted; (b) in the Explanation, in clause (2),- (i) in sub-clause (c), in item (i), after the words foreign exchange the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely:- (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . Amendment of section 79 of Mah. XLIII of 2017 24. In section 79 of the principal Act, after sub-section (4), the following Explanation shall be inserted, namely:- Explanation.-For the purposes of this section, the word person shall include distinct persons as r
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od of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendment of Schedule I of Mah. XLIII of 2017 29. In Schedule I appended to the principal Act, in paragraph 4, for the words taxable person the word person shall be substituted. Amendment of Schedule II of Mah. XLIII of 2017 30. In Schedule II appended to the principal Act, in the heading, after the word ACTIVITIES the words OR TRANSACTIONS shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July 2017. Amendment of Schedule III of the Mah. XLIII of 2017 31. In Schedule III appended to the principal Act,- (i) after paragraph 6, the following paragraphs shall be inserted, namely :- 7. Supply of goods from a place outside India to another place out side India without such goods entering into India. 8. (a) Supply of warehoused goods to any person before clearance for home
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onveniences caused to the taxpayers, especially small and medium enterprises, is the process of filing the return and payment of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of the return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the above difficulties, it is proposed to amend the Maharashtra Goods and Services Tax Act, 2017, suitably. 3. (The proposed Maharashtra Goods and Services Tax (Amendment) ordinance, inter alia, a provides for the following, namely:- (i) to amend section 7 of the Act, so as to clarify the scope of supply; (ii) to amend section 9 of the Act, for empowering the State Government to notify the classes of registered persons for paying the tax on reverse charge basis, in respect of receipt of supplies of certain specified categories of goods or services or both, from the unregistered suppliers
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