Maharashtra Goods and Services Tax (Amendment) Ordinance, 2018.
MAHARASHTRA ORDINANCE No. XXII OF 2018 Dated:- 13-10-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 13th October 2018.
MAHARASHTRA ORDINANCE No. XXII OF 2018.
AN ORDINANCE
further to amend the Maharashtra Goods and Services Tax Act, 2017.
WHEREAS both Houses of the State Legislature are not in session ;
AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes hereinafter appearing ;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :-
Short title and commencement
1. (1)
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, for the words “Central Board of Excise and Customs” the words “Central Board of Indirect Taxes and Customs” shall be substituted ;
(c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely :-
“(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
(d) clause (18) shall be deleted ;
(e) in clause (35), for the word, brackets and letter “clause (c)” the word, brackets and letter, “clause (b)” shall be substituted;
(f) in clause (69), in sub-clause (f), after the word and figures “article 371” the words, figures and letter “and article 371J” shall be inserted;
(g) in clause (102), the following Explanation shall be inserted, namely:-
“Explanation.For the removal of doubts, it is hereby clarified that the expression, "services" includes facilitating or arranging transactions in securities ; “.
Amendment of section 7 of Mah. XLIII of 2017.
3.
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l be substituted.
Amendment of section 9 of Mah. XLIII of 2017.
4. In section 9 of the principal Act, for sub-section (4), the following subsection shall be substituted, namely:
“(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
Amendment of section 10 of Mah. XLIII of 2017.
5. In section 10 of the principal Act, –
(a) in sub-section (1),-
(i) for the words “in lieu of the tax payable by him, an amount calculated at such rate” the words, brackets and figures “in lieu of the tax payable by him under sub-section (1) of secti
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13 of Mah. XLIII of 2017
7. In section 13 of the principal Act, in sub-section (2), the words, brackets and figure “sub-section (2) of “, at both the places where they occur, shall be deleted.
Amendment of section 16 of Mah. XLIII of 2017
8. In section 16 of the principal Act, in sub-section (2),
(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:-
“Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”;
(b) in clause (c), for the word and figu
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when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that, the input tax credit in respect of such services shall be available,-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or b
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e time being in force.”.
Amendment of section 20 of Mah. XLIII of 2017.
10. In section 20 of the principal Act, in the Explanation, in clause (c), for the words and figures “under entry 84” the words, figures and letter “under entries 84 and 92A” shall be substituted.
Amendment of section 22 of Mah. XLIII of 2017.
11. In section 22 of the principal Act, –
(a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified.”;
(b) in the Explanation, in clause (iii), after the word “Constitution” the words “except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and U
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istration for each such place of business, subject to such conditions as may be prescribed.”.
Amendment of section 29 of Mah. XLIII of 2017
14. In section 29 of the principal Act,
(a) in the marginal note, after the word “Cancellation” the words “or suspension” shall be inserted ;
(b) in sub-section (1), after clause (c), the following proviso shall be inserted, namely:-
“Provided that, during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;
(c) in sub-section (2), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that, during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.”.
Amendment of section 34 of Mah. XLIII of 2017
15. In section 34 of the principal Act,
(a) in sub-s
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uthorities under any law for the time being in force.”.
Amendment of section 39 of Mah. XLIII of 2017.
17. In section 39 of the principal Act,
(a) in sub-section (1),-
(i) for the words ” in such form and manner as may be prescribed ” the words ” in such form, manner and within such time as may be prescribed ” shall be substituted ;
(ii) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof ” shall be deleted ;
(iii) the following proviso shall be inserted, namely :-
“Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.”;
(b) in sub-section (7), the following proviso shall be inserted, namely:
“Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Gove
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section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed.
(4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent. of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section.
(5) The amount of tax specified in the outward supplies for which the details have been furnished
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months from the due date of payment of such defaulted amount,
shall be such as may be prescribed.”.
Amendment of section 48 of Mah. XLIII of 2017
19. In section 48 of the principal Act, in sub-section (2), after the word and figures “section 45” the words “and to perform such other functions” shall be inserted.
Amendment of section 49 of Mah. XLIII of 2017.
20. In section 49 of the principal Act,
(a) in sub-section (2), for the word and figures “section 41” the words, figures and letter “section 41 or section 43A” shall be substituted ;
(b) in sub-section (5),
(i) in clause (c), the following proviso shall be inserted, namely :-
“Provided that, the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;”;
(ii) in clause (d), the following proviso shall be inserted, namely :-
“Provided that the input tax credit on accou
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nd manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
Amendment of section 52 of Mah. XLIII of 2017
22. In section 52 of the principal Act, in sub-section (9), for the word and figures “section 37” the words and figures “section 37 or section 39” shall be substituted.
Amendment of section 54 of Mah. XLIII of 2017
23. In section 54 of the principal Act,-
(a) in sub-section (8), in clause (a), for the words “zero-rated supplies” the words “export” and “exports” shall respectively, be substituted;
(b) in the Explanation, in clause (2),
(i) in sub-clause (c), in item (i), after the words “foreign exchange” the words “or in Indian rupees wherever permitted by the Reserve Bank of India” shall be inserted;
(ii) for sub-clause (e), the following sub-clause shall be substituted, namely:
“(e) in the case of refund of unutilised input tax credit under clause (ii)
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serted.
Amendment of section 129 of Mah. XLIII of 2017
27. In section 129 of the principal Act, in sub-section (6) and in the proviso, for the words “seven days”, the words “fourteen days” shall be substituted.
Amendment of section 143 of Mah. XLIII of 2017.
28. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely :-
“Provided further that, the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”.
Amendment of Schedule I of Mah. XLIII of 2017
29. In Schedule I appended to the principal Act, in paragraph 4, for the words “taxable person” the word “person” shall be substituted.
Amendment of Schedule II of Mah. XLIII of 2017
30. In Schedule II appended to the principal Act, in the heading, after the word “ACTIVITIES” the words “OR TRANSACTIONS” shall be inserted and shall
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to it in the Customs Act, 1962 [52 of 1962.].”.
STATEMENT
The Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) has been enacted with a view to make a provision for levy and collection of tax on intra-State supply of goods or services or both.
2. The Act provides for certain provisions for smooth transition of existing tax payers to new goods and services tax regime. However, the new tax regime has faced certain difficulties. One of the major inconveniences caused to the taxpayers, especially small and medium enterprises, is the process of filing the return and payment of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of the return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the above difficulties, it is proposed to amend the Maharashtra Goods and Services Tax Act, 2017, suitably.
3. (The proposed
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ns for multiple places of business located within the same State and to provide for separate registration for Special Economic Zone unit or developer;
(vii) to amend section 29 of the Act, so as to insert a provision for temporary suspension of registration while cancellation of registration is under process;
(viii) to insert a new section 43A, so as to provide for the new system of filing return and availing input tax credit;
(ix) to amend sub-section (6) of section 107 of the Act relating to Appeals, so as to provide that the amount of pre-deposit payable for filing of appeal shall be capped at twenty five crore rupees;
(x) to amend section 129 of the Act, so as to increase the period relating to detention or seizure of goods and conveyance in transit from seven days to fourteen days.
4. As both Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action furthe
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