{"id":12899,"date":"2018-06-29T00:00:00","date_gmt":"2018-06-28T18:30:00","guid":{"rendered":""},"modified":"2018-06-29T00:00:00","modified_gmt":"2018-06-28T18:30:00","slug":"the-maharashtra-goods-and-services-tax-sixth-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12899","title":{"rendered":"The Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018."},"content":{"rendered":"<p>The Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.<br \/>28\/2018-State Tax Dated:- 29-6-2018 Maharashtra SGST<br \/>GST &#8211; States<br \/>Maharashtra SGST<br \/>Maharashtra SGST<br \/>FINANCE DEPARTMENT<br \/>\nMadam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,<br \/>\nMumbai 400 032, dated the 29th June 2018.<br \/>\nNOTIFICATION<br \/>\nNotification No. 28\/2018-State Tax<br \/>\nNo. GST-1018\/C.R.57\/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 Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-<br \/>\n(1) These rules may be called the Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125970\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>orter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.&#8221;;<br \/>\n(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely :-<br \/>\n&#8220;Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.<br \/>\nExplanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.&#8221;;<br \/>\n(iii) in rule 142, in sub-rule (<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=125970\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.28\/2018-State Tax Dated:- 29-6-2018 Maharashtra SGSTGST &#8211; StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th June 2018. NOTIFICATION Notification No. 28\/2018-State Tax No. GST-1018\/C.R.57\/Taxation-1.- In exercise of the powers conferred by section 164 of the Maharashtra Goods &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12899\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Maharashtra Goods and Services Tax (Sixth Amendment) Rules, 2018.&#8221;<\/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-12899","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12899","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=12899"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12899\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}