The Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.
55\/2017-State Tax Dated:- 15-11-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
\nMadam Cama Marg, Hutatma Raj guru Chowk,
\nMantralaya Mumbai 400 032, dated the 15th November 2017.
\nNOTIFICATION
\nNotification No.55\/ 2017-State Tax
\nTHE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
\nNo. MGST.1017\/C.R. 203\/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:-
\n1. (1) These rules may be called the Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.
\n(2) They shall come into force with effect from the 15th November 2017.
\n2. In the Maharashtra Goods and Services Tax Rules, 2017-
\n(1) in rule 43, after sub-rule (2), the following <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices- with payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n solemnly affirm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Amount (As per the manually issued Order): = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.55\/2017-State Tax Dated:- 15-11-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Marg, Hutatma Raj guru Chowk, Mantralaya Mumbai 400 032, dated the 15th November 2017. NOTIFICATION Notification No.55\/ 2017-State Tax THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST.1017\/C.R. 203\/Taxation-1. In exercise of … Continue reading “The Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10035","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10035","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10035"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10035\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10035"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10035"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10035"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n5. In the said rules, after rule 107, the following rule shall be inserted, namely:-
\n “107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”.
\n6. In the said rul<\/p>\n
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\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nITC accumulated due to inverted tax structure[under clause (ii) of first proviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/ SEZ developer(with payment of tax)
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(g)
\nRecipient of deemed export
\n
\nDECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status
\n
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignatur<\/p>\n
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\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace Signature of Authorised Signatory
\nDate (Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of inverted rated supply of goods
\nTax payable on such inverted rated supply of goods
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund amountto be claimed [(1×4\/3)-2]
\n1
\n2
\n3
\n4
\n5
\n
\n
\n
\n
\n
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount(1×2\/3)\n<\/p>\n
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\n
\nBy order and in the name of the Governor of Maharashtra,
\nR. D. BHAGAT,
\nDeputy Secretary to Government.
\nThe principal rules were published in the Gazette of Maharashtra, Extra- ordinary', Part IV-B No. 170 Central Section vide notification No. MGST. 1017\/C.R. 90\/Taxation-I, dated the 22ndJune 2017 and was last amended vide Finance Department Notification No. MGST dated the 1st November 2017 [Notification No. 51\/2017. state Tax] published in the Extra-Ordinary Gazette No. 356, dated the 1st November 2017.
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\nDocument 1
\nDesc
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\nCentral Tax
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\nbasis
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\nRefu
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