Supersession of the Notification No. MGST-1017/C.R. 111/Taxation-1 [No. 16/2017-State Tax] dated the 11th July 2017 – Specifying condition and Safeguards for LUT in place of Bond for export.

Supersession of the Notification No. MGST-1017/C.R. 111/Taxation-1 [No. 16/2017-State Tax] dated the 11th July 2017 – Specifying condition and Safeguards for LUT in place of Bond for export.
37/2017-State Tax Dated:- 7-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 7th October 2017
NOTIFICATION
Notification No. 37/2017-State Tax
No. MGST-1017/C.R. 179/Taxation-1.-In exercise of the powers conferred by the section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017, and in supersession of th

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se who have been prosecuted for any offence under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of D

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