The Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
70\/2017-State Tax Dated:- 29-12-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
\nMadam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032,
\ndated the 29th December 2017.
\nNOTIFICATION
\nNotification No. 70\/2017-State Tax
\nNo. MGST-1017\/C.R. 219\/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 :-
\n(1) These rules may be called the Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
\n(2) They shall deemed to have come into force with effect from the 21st December 2017.
\n2. In the Maharashtra Goods and Services Tax Rules, 2017,-
\n(i) in FORM GSTR-1, for Table-6, the following shall be substituted, namely :-
\n“6.<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax paid on outward supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e CGST\/SGST Act have not been complied with in respect of the amount refunded. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supplies issued = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2017.70\/2017-State Tax Dated:- 29-12-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th December 2017. NOTIFICATION Notification No. 70\/2017-State Tax No. MGST-1017\/C.R. 219\/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods … Continue reading “The Maharashtra Goods and Services Tax (Thirteenth 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-10042","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10042","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=10042"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10042\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\n(13)
\n(c) after Statements 5A, the following Statement shall be inserted, namely :-
\n“Statement 5B [rule 89 (2)(g)]
\nRefund Type : On account of deemed exports.
\n(Amount in Rs.)
\nSr.No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient.
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nCess
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely :-
\n” DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for tho<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\n(iii) in FORM GST RFD-01A,-
\n(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies \/ Supplier of deemed export supplies” shall be substituted ;
\n(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
\n“DECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those invoices which hav<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax paid on outward supplies
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\n(13)
\n(d) after Statement 5A, the following Statement shall be inserted, namely :-
\n“Statement 5B [rule 89(2)(g)]
\nRefund Type : On account of deemed exports
\nSr.No.
\nDetails of invoices of outward supplies in case refund is claimed by supplier\/Details of invoices of inward supplies in case refund is claimed by recipient.
\nTax paid
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState\/Union Territory Tax
\nCess
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\nBy order and in the name of the Governor of Maharashtra,
\nR. D. BHAGAT,
\nDeputy Secretary to Government.
\nNote :-The principal rules were published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, Extra-Ordinary No 170, vide Notification No. MGST<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n