Maharashtra Goods and Services Tax (Amendment) Rules, 2017.
MGST-1017/C.R.100 (1)/Taxation-1 Dated:- 29-6-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 29th June 2017.
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1017/C.R. 100 (1)/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 Government of Maharashtra hereby makes the following rules to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment)
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hrough electronic verification code” shall be substituted ;
(e) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the words, brackets and figures “sub-rule (2) of rule 8” shall be substituted ;
(f) in rule 21, for clause (b), the following clauses shall be substituted, namely :-
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder.” ;
(g) in rule 24,-
(i) in sub-rule (1), the second proviso shall be omitted ;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely :-
“(3A) Where a certificate of registration ha
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0)”, the words “or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the State Government in this behalf.” shall be substituted ;
(i) in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely :-
“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government.
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II.
(iii) Any other supplier eligible for composition levy.”;
(j) in Form GST REG-12, for the words and figures “within 30 days”
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