The Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2017.
22/2017-State Tax Dated:- 17-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated the 17th August 2017
NOTIFICATION
Notification No. 22/2017-State Tax.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 138/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 Maharasthra, 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force with effect from the 17th August 2017.
In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 3, in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
notified by the Commissioner.”;
(4) after rule 44, the following rule shall be inserted, namely :-
“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.-The Credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of secion 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar on the stock of gold dore bar beld on the 1st day of July 2017 or contained in gold or gold jewellery held in stock on the 1st day of July 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ely :-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online receipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”;
(7) for rule 103, with effect from the 1st day of July 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”;
(8) in “FORM GST REG-01” under the heading 'Instructions for submission of Application for Registration', after Serial No. 15, the following Serial No. shall be inserted, namely :-
“16. Government departments applying for registration as suppliers may not furnish Bank Acco
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone Number
Fax Number
Mobile Number
7.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last Name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email Address
Telephone No.
Designation/Status
Director Identification Number (if any)
PAN [Not applicable for entities specified in clause (a) of sub-section (9) of Section 25 of the Act].
Aadhaar Number [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act].
Are you a citizen of India?
Yes/No
Passport No. (in case of foreigners)
Residential Address
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
8.
Bank Account Detia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r:
Designation:
Jurisdiction:
Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government.
• Every person required to obtain a unique identity number shall submit the application electronically.
• Application shall be filed through Common Portal or registration can be granted suomoto by proper officer.
• The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
• The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
• PAN/Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act.
(10) With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,-
(i) in item (a), for the word, figures and brackets “and 140(6)”
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =