GST – States – 45/2017-State Tax – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017. NOTIFICATION Notification No. 45/2017-State Tax No. MGST. 1017/CR 183/ Taxation-1.- In exercise of the power conferred by the 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) These rules may be called the Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Maharashtra Goods and S
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le (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely :- 46A. Invoice-cum-bill of supply. Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single invoice-cum-bill of supply for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall
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and letter See rule 3(3) and 3(3A) shall be substituted; (vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely : 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely : 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A.Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4
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