The Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.
34/2017-State Tax Dated:- 21-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 21st September 2017
NOTIFICATION
Notification No. 34/2017-State Tax
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R. 166/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 further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :
1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th September 2017.
2. (1) In the Maharashtra Goods and Services Tax Rules, 2017 (here
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re ''or sub-rule (3)'', the words, brackets, figure and letter ''or sub-rule (3A)'' shall be inserted ;
(2) In the principal rules, after rule 120, the following rule shall be inserted, namely:
''120A. Every registered person who has submitted a declaration electronically in Form GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revised such declaration once and submit the revised declaration in Form GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.'';
(3) In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely :
''(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.'';
(4) In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:
''Provided that where goods are sent by a princip
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les'' shall be substituted ;
(6) In the principal rules, with effect from the 1st day of July, 2017, in ''Form GSTR-4'', in Serial No. 8, in entry 8B(2), for the words '' Intra-State Supplies '', the words '' Inter-State Supplies '' shall be substituted ;
(7) In the Principal Rules, with effect from the 1st day of July 2017, in Form GST TRAN-1,-
(a) in serial No. 7 (a), in the Table, in the heading at column 6, the words “Eligible Duties”, shall be substituted with the words “Eligible Taxes”;
(b) in serial No. 7 (a), in the Table, at Serial No. 7A, in the heading, the words “duty paid”, shall be substituted with the words “tax paid”;
(c) in serial No. 7 (b), in the table, in the heading at column 8, for the words “Eligible duties and taxes”, shall be substituted with the words “Eligible taxes”;
(d) in serial No. 7 (c), in the table, in the heading at column 6 and 7, for the words “earlier law”, shall be substituted with the words “existing law”;
(8) In the principal rules, with
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