Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.

Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.
Mah. Act No XLII of 2017 Dated:- 29-5-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.
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Document 1
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महाराष्ट्र शासन राà¤Å“पत्र
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वर्ष ३, à¤â€¦Ã Â¤â€šà¤â€¢ ४३]
सà¥â€¹Ã Â¤Â®Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â°, मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
RNI No. MAHENG /2009/35528
[ पà¥Æ’ष्ठà¥â€¡ १४, à¤â€¢Ã Â¤Â¿Ã Â¤â€šà¤®à¤¤ :

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€¡Ã Â¤â€šà¤â€”्रà¤Å“à¥â‚¬ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤ÂµÃ Â¤Â¾Ã Â¤Â¦).
In pursuance of clause (3) of article 348 of the Constitution of India, the following
translation in English of the Maharashtra Goods and Services Tax related Laws (Amendments,
Validation and Savings) Act, 2017 (Mah. Act No.XLII of 2017), is hereby published under the
authority of the Governor.
By order and in the name of the Governor of Maharashtra,
PRAKASH H. MALI,
Principal Secretary to Government,
Law and Judiciary Department.
I of 1923.
LIX of
MAHARASHTRA ACT No. XLII OF 2017.
(First published, after having received the assent of the Governor in the
“ Maharashtra Government Gazette ”, on the 29th May 2017).
An Act further to amend the Mumbai Municipal Corporation Act, the
Maharashtra Entertainments Duty Act, the Maharashtra Municipal
Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra
Village Panchayats Act, the Maharashtra Municipal Councils, Nagar

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¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
hereinafter appearing; it is hereby enacted in the Sixty-eighth Year of the
Republic of India as follows :—
CHAPTER I
1. (1) This Act may be called the Maharashtra Goods and Services Tax
commencement. related laws (Amendments, Validation and Savings) Act, 2017.
Amendment
(2) (a) Section 63, sub-section (3) of section 67 and section 73 shall come
into force on the date of publication of this Act in the Official Gazette;
(b) remaining sections shall come into force from such date as the
State Government may by notification in the Official Gazette appoint, and
different dates may be appointed for different provisions.
CHAPTER II
AMENDMENTS TO THE MUMBAI MUNICIPAL CORPORATION ACT.
2. In section 3 of the Mumbai Municipal Corporation Act (herein

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194, 194-
1A, 194A, 195,
195-1A and
195-1B of III
of 1888.
Amendment
8. In section 196 of the Mumbai Corporation Act, the words “or by adding
of section 196 to the number of articles on which octroi is being levied” shall be deleted.
of III of
1888.
Deletion of
section 199 of
III of 1888.
Deletion of
section 213 of
III of 1888.
9. Section 199 of the Mumbai Corporation Act shall be deleted.
10. Section 213 of the Mumbai Corporation Act shall be deleted.
Deletion of 11. Sections 478, 478-1A, 478-1AA and 478-1B of the Mumbai
sections 478, Corporation Act shall be deleted.
478-1A, 478-
1AA and 478-1B
of III of 1888.
Deletion of
12. Schedules H and H-1 of the Mumbai Corporation Act shall be
Schedules H deleted.
and H-1 of
III of 1888.
m
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡

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o
be appointed as Chief Officer under the Maharashtra Municipal
Councils, Nagar Panchayats and Industrial Townships Act, 1965;
(f-a4) “Chief Executive Officer” of the Zilla Parishads
means the Chief Executive Officer of a Zilla Parishad appointed
under section 94 of Maharashtra Zilla Parishads and Panchayat
Samitis Act, 1961 ;
(f-a5) “Chief Executive Officer” of the Cantonment Board
means the person appointed as the Chief Executive Officer of a
cantonment under the Cantonments Act, 2006;
(f-a6) “Municipal Commissioner” means the Municipal
Commissioner for the Municipal Corporation appointed under the
Mumbai Municipal Corporation Act or as the case may be, under
the Maharashtra Municipal Corporations Act ;”.
14. In section 3 of the Entertainments Duty Act,—
of section 2
of I of 1923.
Amendment
of section 3
(1) except sub-sections (6), (7) and (8), for the words “State of I of 1923.
Government”, wherever they occur, the words “local authority” shall

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 Â¤Â¾Ã Â¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
(ii) Chief Officer, in case of a Municipal Council,
(iii) Chief Executive Officer, in case of a Zilla Parishad or a
Cantonment Board, as the case may be,”.
15. Section 3AA of the Entertainments Duty Act shall be deleted.
16. In section 3A of the Entertainments Duty Act, –
(1) for the words “State Government” the words “local authority”
shall be substituted;
(2) the words, figure and letters “and a surcharge provided by
section 3AA” shall be deleted.
17. In section 4 of the Entertainments Duty Act, for the words “State
of section 4 Government”, wherever they occur, the words “local authority” shall be
of I of 1923. substituted.
Amendment
18. In section 4B of the Entertainments Duty Act, for the words “State
of section 4B Government”, wherever they occur, the words

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inments Duty Act, for the words “State
of section 9A Government”, wherever they occur, the words “local authority” shall be
substituted.
of I of 1923.
Amendment
of section 9B
of I of 1923.
Amendment
24. In section 9B of the Entertainments Duty Act, for the word
“Government” the words “local authority” shall be substituted.
25. In section 9C of the Entertainments Duty Act, for the word
of section 9C “Collector” the words “local authority” shall be substituted.
of I of 1923.
Amendment
26. In section 9D of the Entertainments Duty Act, for the word
of section 9D “Collector” the words “local authority” shall be substituted.
of I of 1923.
Amendment
of section 10
of I of 1923.
27. In section 10 of the Entertainments Duty Act,ۥ
(1) the existing section 10 shall be re-numbered as sub-section (1)
thereof; and in sub-section (1) as so re-numbered, for the words ” State
Government” wherever they occur, the words “local authority” shall
b

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substituted, namely :—
“(i) Municipal Commissioner, in case of a Municipal Corporation,
(ii) Chief Officer, in case of a Municipal Council, (iii) Chief
Executive Officer, in case of a Zilla Parishad, (iv) Chief Executive
Officer, in case of a Cantonment Board”.
of section
10A of I of
1923.
29. In section 12 of the Entertainments Duty Act, for the words “State Amendment
Government”, at both the places where they occur, the words “State of section 12
Government and local authority” shall be substituted.
30. Section 13 of the Entertainments Duty Act shall be deleted.
of I of 1923.
Deletion of
section 13 of
I of 1923.
31. Schedule appended to the Entertainments Duty Act shall be deleted. Deletion of
CHAPTER IV
AMENDMENTS TO THE MAHARASHTRA MUNICIPAL CORPORATIONS ACT.
Schedule of I
of 1923.
LIX of 32. In section 2 of the Maharashtra Municipal Corporations Act Amendment
1949. (hereinafter, in this Chapter, referred to as “the Municipal Corporations Act”), o

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.
38. Section 146 alongwith the heading “Exemptions from Octroi” of the Deletion of
Municipal Corporations Act shall be deleted.
section 146
of LIX of
1949.
39. In section 149 of the Municipal Corporations Act, sub-section (6) Amendment
shall be deleted.
of section 149
of LIX of
1949.
भाà¤â€” à¤â€ Ã Â¤Â  – ९० – २
६
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
Deletion of 40. Chapter XIA and sections 152A to 1520 of the Municipal
Chapter XIA Corporations Act shall be deleted.
and sections
152A to
1520 of LIX
of 1949.
Deletion of
Chapter XIB
41. Chapter XIB and sections 152P, 152Q, 152R, 152S and 152T of the
and sec

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ehicles Tax Act, for clause LXV of
in section 2 (1A), the following clause shall be substituted, namely:ۥ
of LXV of
1958.
“(1A) “cost of vehicle” in relation to,—
1958.
2017.
(a) a vehicle manufactured in India means, cost as per the
final cost mentioned in the purchase invoice of the vehicle issued 12 of
either by the manufacturer or the dealer of the vehicle which 2017.
shall include the basic manufacturing cost, Central Goods and 13 of
Services Tax levied under the Central Goods and Services Tax
Act, 2017, Integrated Goods and Services Tax under the Integrated
Goods and Services Tax Act, 2017, Cess under the Goods and
Services Tax (Compensation to States) Act, 2017 and Goods and 15 of
Services Tax under the Maharashtra Goods and Services Tax Act, 2017.
2017 and if the vehicle has been sold in the State of Maharashtra Mah. of
from any other State or Union Territory shall include the Goods 2017.
and Services Tax paid in such State or Union Territory, an

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planation.-(1) The discount given by the manufacturer or
the dealer, if any, shall be added in the final cost as mentioned in
the purchase invoice.
(2) The vehicles sold prior to the date of commencement of the
Central Goods and Services Tax Act, 2017, the Integrated Goods
and Services Tax Act, 2017, the Goods and Services Tax
(Compensation to States) Act, 2017 and the Maharashtra Goods and
Services Tax Act, 2017 and produced for registration after such date
shall be taxed as per the provisions which were in force prior to the
Maharashtra Goods and Services Tax related laws (Amendments,
Validation and Savings) Act, 2017;”.
७
2017.
III of
CHAPTER VI
AMENDMENTS TO THE MAHARASHTRA VILLAGE PANCHAYATS ACT.
47. In section 3 of the Maharashtra Village Panchayats Act (hereinafter, Amendment
1959. in this Chapter, referred to as “the Village Panchayats Act”), in section 3, of section 3
clauses (5), (11A) and (11B) shall be deleted.
48. Section 124 A of the Village

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of
Act shall be deleted.
Chapter IXA
and sections
148A to
1480 of
Mah. XL of
भाà¤â€” à¤â€ Ã Â¤Â  – ९० – ३
1965.
Amendment
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
CHAPTER VIII
AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS,
TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
53. In Schedule I appended to the Maharashtra State Tax on Mah.
to Schedule I Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the XVI of
following entry shall be substituted, namely:ۥ
of Mah. XVI
of 1975.
“20A. Persons, registered under the Maharashtra
Goods and Services Tax Act, 2017.
CHAPTER-IX
AMENDMENTS TO THE MAHARAS

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be deleted;
(5) in clause (8), Exception I, II and III shall be deleted;
(6) clause (9) shall be deleted;
(7) for clause (12), the following clause shall be substituted, namely :—
“(12) “goods” means petroleum crude, high speed diesel, motor
spirit (commonly known as petrol), natural gas, aviation turbine
fuel and alcoholic liquor for human consumption;”;
(8) after clause (14) the following clause shall be inserted, namely:—
“(14A) “Maharashtra Goods and Services Tax Act” means the
Maharashtra Goods and Services Tax Act, 2017;”;
(9) clause (17A) shall be deleted;
(10) in clause (20), Explanation IA shall be deleted;
(11) in clause (24), in the Explanation, in clause (b), in sub-clause
(vi), for the words and brackets “of goods, being food or any other article
for human consumption or any drink (whether or not intoxicating), the
words “of alcoholic liquor for human consumption” shall be substituted;
(12) in clause (25), Explanation IA shall be deleted

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of all sales of goods” shall be
substituted;
(b) in the proviso, the words “and purchases” and the words
“or turnover of purchases” shall be deleted;
(3) in sub-section (3), the words “or turnover of purchases” shall
be deleted;
(4) sub-section (5A) shall be deleted;
(5) in sub-section (8), the words “or purchases” shall be deleted.
58. In section 6 of the Value Added Tax Act,ۥ
Amendment
of section 3
of Mah. IX of
2005.
Amendment
of section 6
(1) for sub-section (1), the following sub-section shall be of Mah. IX of
substituted, namely:-
“(1) There shall be levied a sales tax on the turnover of sales
of goods, specified in column (2) in SCHEDULE B at the rates set
out against each of them in column (3) of the said Schedule.”;
(2) in sub-section (2), for the word and letter ” Schedule D”,
the word “SCHEDULE B” shall be substituted;
2005.
59. Sections 6A, 6B and 7 of the Value Added Tax Act shall be deleted. Deletion

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ribed manner for the
revocation of the cancellation of his registration, if he intends to
carry on the business in these goods.”.
2005.
१०
Deletion of
section 17 of
Mah. IX of
2005.
Insertion of
section 26B
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
62. Section 17 of the Value Added Tax Act shall be deleted.
63. After section 26A of the Value Added Tax Act, the following section
in Mah. IX of shall be inserted, namely :—
2005.
Speedy
disposal of
various
proceedings.
“26B. The State Government may enact a scheme by a notification
in the Official Gazette providing for,-
(i) the speedy disposal of proceedings of assessments under
section

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ax, payable as per such annual revised return from the prescribed
dates by the prescribed class of dealers.”.
65. Section 31A of the Value Added Tax Act shall be deleted.
66. In section 41 of the Value Added Tax Act, in sub-section (4),—
(1) in clause (a), the words “and petroleum products” shall be
deleted;
(2) in clause (b), in the Explanation, the words “and petroleum
products” shall be deleted;
(3) clause (c) shall be deleted.
67. In section 42 of the Value Added Tax Act,ۥ
(1) sub-section (1) shall be deleted;
(2) in sub-section (2), the portion beginning with the words “who
are running any eating house” and ending with the words “or vendors”
shall be deleted;
(3) after sub-section (2), the following sub-section shall be added
and deemed to have been added with effect from the 1st April 2010,
namely:
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महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã 

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ber (3) to (5) and (7) of the aforesaid notification,
the said dealer shall,ۥ
(i) determine the composition amount in lieu of tax
payable on the transfer of the goods (whether as goods or in
some other form), in execution of the works contract under
the Act, at one per cent. of the payment received in respect
of said flats, dwellings or buildings or premises till the date
immediately preceding the date on which the Maharashtra
Goods and Services Tax Act comes into force, and deduct the
amount so determined from the composition amount paid as
per the aforesaid notification, and
(ii) take the credit into the electronic credit ledger
prescribed under the Maharashtra Goods and Services Tax
Act of the balance unutilized amount remained on the date
on which the Maharashtra Goods and Services Tax Act comes
into force.”;
(4) sub-sections (3), (3A) and (4) shall be deleted.
68. In section 45 of the Value Added Tax Act,ۥ
Amendment
११
of section 45
(1)

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ction 47
of Mah. IX of
2005.
Amendment
of section 48
of Mah. IX of
2005.
१२
Deletion of
section 49 of
Mah. IX of
2005.
Amendment
of section 74
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
71. Section 49 of the Value Added Tax Act shall be deleted.
72. In section 74 of the Value Added Tax Act, in sub-section (3), clause
of Mah. IX of (c) shall be deleted.
2005.
Substitution
of section 84
73. For section 84 of the Value Added Tax Act, the following section
of Mah. IX of shall be substituted, namely :—
2005.
Declaration of
stock of goods
held on the
appointed
date and
calling for
other
information,
etc.
Deletion of
section 87 of

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d to foreign going ships
and aircrafts.
Nil.”.
76. Schedules B, C, and E appended to the Value Added Tax Act shall
be deleted.
77. Schedule D appended to the Value Added Tax Act shall be renamed
D of Mah. IX as Schedule B thereof and in Schedule B as so renamed,ۥ
of 2005.
(a) entry 4 shall be deleted ;
(b) in entry 6, in column (2), for the figures and words “entry 8 of
SCHEDULE C, entry 11 and entry 11A ” the figures and words ” entry
11, 11A and entry 13 ” shall be substituted.” ;
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
(c) for entries 12, 13 and 14 the following entries shall be substituted,
namely :-
“12 Petroleum Crude
5%
13 Aviation Tu

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egulations, orders, notifications, form, certificates and
XL of notices, appointments and delegation of powers issued under those laws which
are in force immediately before the appointed day of the Maharashtra Goods
XVI of and Services Tax Act, 2017 shall, subject to the other provisions of this Act,
1975. in so far as they apply, continue to have effect after the appointed day of the
Mah. IX Maharashtra Goods and Services Tax Act, 2017 for the purposes of the levy,
returns, assessment, re-assessment, appeal, determination, revision,
of 2017. rectification, reference, limitation, production and inspection of accounts and
documents and search of premises, transfer of proceedings, payment and
of 2017. recovery, calculation of cumulative quantum of benefits, exemption from
payment of tax and deferment of due date for payment of tax, cancellation of
the certificate of Entitlement, collection or deduction of tax at source, refund
or set off of any tax, withholding of any refund,

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ether or not the tax,
penalty, interest, sum forfeited or tax deducted at source, if any, in relation
to such proceedings is paid before or after the appointed day of the
Maharashtra Goods and Services Tax Act, 2017.
Mah.
Mah.
of 2017.
१३
è§Ã™â€žÃ™â€žÃ™â€¡
१४
महाराष्ट्र शासन राà¤Å“पत्र à¤â€¦Ã Â¤Â¸Ã Â¤Â¾Ã Â¤Â§Ã Â¤Â¾Ã Â¤Â°Ã Â¤Â£ भाà¤â€” à¤â€ Ã Â¤Â , मà¥â€¡ २९, २०१७ / à¤Å“्यà¥â€¡Ã Â¤Â·Ã Â¥ÂÃ Â¤Â  ८, शà¤â€¢Ã Â¥â€¡ १९३९
1904.
(2) Without prejudice to the provisions contained in the foregoing sub- I of
section, the provisions of section 7 of the Maharashtra General Clauses Act,
shall apply in relation to the repeal of any of the provisions of the Acts referred
to in sub-section (1).
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND

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