The Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 18-10-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 18th October 2017.
NOTIFICATION
Notification No. 47/2017-State Tax
No.MGST-1017/CR-188/Taxation-1.-In exercise of the power conferred by sub-section (1) of 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 (Tenth Am
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rds “, or such further period as may be allowed by the Commissioner,” shall be inserted ;
(iii) in FORM GST RFD-01,
(a) for “Statement-2″, the following Statement shall be substituted, namely :-
” Statement- 2 [rule 89(2)(c)]
Refund Type : Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10 – 11)
No.
Date
Value
Taxable value
Amt.
No.
Date
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
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