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1
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 :—
1.
(1) This Ordinance may be called the Maharashtra Goods and Services
Tax (Amendment) Ordinance, 2018.
Mah.
XLIII of
2017.
Short title and
commencement.
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RNI No. MAHENG /2009/35528
In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2018 (Mah. Ord.
XXII of 2018), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
RAJENDRA G. BHAGWAT,
Secretary (Legislation) to Government,
Law and Judiciary Department.
[Translation in English of the Maharashtra Goods and Services Tax (Amendment) Ordinance,
2018 (Mah. Ord. XXII of 2018), published under the authority of the Governor].
————————
(1)
¦ÉÉMÉ +É`ö----138-1
2
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(2) Section 1 shall come into force at once.
(3) Save as otherwise provided, remaining sections shall come into force on
such date as the Government may, by notification in the Official Gazette, appoint and
different dates may be appointed for different provisions of this Ordinance and any
reference in any such provision to the commencement of this Ordinance shall be
construed as a reference to the coming into force of that provision.
2.
In section 2 of the Maharashtra Goods and Services Tax Act, 2017
(hereinafter referred to as the “principal Act”),––
(a) in clause (4), for the words “the Appellate Authority and the Appellate
Tribunal” the words, brackets and figures, “the Appellate Authority, the Appellate
Tribunal and the Authority referred to in sub-section (2) of section 171” shall be
substituted ;
(b) in clause (16), 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 ; ”.
3.
In section 7 of the principal Act, with effect from the1st day of July 2017,–
(a) in sub-section (1),––
(i) in clause (b), after the words “or furtherance of business ; ” the word
“and” shall be inserted and shall always be deemed to have been inserted ;
(ii) in clause (c), after the words “a consideration” the word “and”
shall be deleted and shall always be deemed to have been deleted ;
(iii) clause (d) shall be deleted and shall always be deemed to have
been deleted ;
(b) after sub-section (1), the following sub-section shall be inserted and
shall always be deemed to have been inserted, namely : ––
“(1A) Where certain activities or transactions constitute a supply in
accordance with the provisions of sub-section (1), they shall be treated
either as supply of goods or supply of services as referred to in
Schedule II.” ;
(c) in sub-section (3), for the words, brackets and figures “sub-sections
(1) and (2)” the words, brackets, figures and letter “sub-sections (1), (1A) and
(2)” shall be substituted.
Amendment
of section 2 of
Mah. XLIII of
2017.
Mah.
XLIII of
2017.
Amendment of
section 7 of
Mah. XLIII of
2017.
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3
4.
In section 9 of the principal Act, for sub-section (4), the following sub-
section 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.”.
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 section 9, an amount of tax
calculated at such rate” shall be substituted;
(ii) in the proviso, for the words “one crore rupees” the words “one
crore and fifty lakh rupees” shall be substituted;
(iii) after the proviso, the following proviso shall be inserted, namely :–
“Provided further that, a person who opts to pay tax under clause
(a) or clause (b) or clause (c) may supply services (other than those
referred to in clause (b) of paragraph 6 of Schedule II), of value not
exceeding ten per cent. of turnover in the State in the preceding financial
year or five lakh rupees, whichever is higher.”;
(b) in sub-section (2), for clause (a), the following clause shall be
substituted, namely: ––
“(a) save as provided in sub-section (1), he is not engaged in the
supply of services;”.
6.
In section 12 of the principal Act, in sub-section (2), in clause (a), the
words, brackets and figure “sub-section (1) of ” shall be deleted.
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.
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.”;
Amendment
of section 9 of
Mah. XLIII of
2017.
Amendment of
section 10 of
Mah. XLIII of
2017.
Amendment of
section 12 of
Mah. XLIII of
2017.
Amendment of
section 13 of
Mah. XLIII of
2017.
Amendment
of section 16
of Mah. XLIII
of 2017.
4
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(b) in clause (c), for the word and figures “section 41” the words, figures
and letter “section 41 or section 43A” shall be substituted.
9.
In section 17 of the principal Act,––
(a) in sub-section (3), the following Explanation shall be inserted, namely:–
“Explanation.— For the purposes of this sub-section, the expression
“value of exempt supply” shall not include the value of activities or
transactions specified in Schedule III, except those specified in paragraph
5 of the said Schedule.”;
(b) in sub-section (5), for clauses (a) and (b), the following clauses shall
be substituted, namely:—
“(a) motor vehicles for transportation of persons having approved
seating capacity of not more than thirteen persons (including the driver),
except when they are used for making the following taxable supplies,
namely:—
(A) further supply of such motor vehicles; or
(B) transportation of passengers; or
(C) imparting training on driving such motor vehicles;
(aa) vessels and aircraft except 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 both—
(i) food and beverages, outdoor catering, beauty treatment,
health services, cosmetic and plastic surgery, leasing, renting or
hiring of motor vehicles, vessels or aircraft referred to in clause (a)
or clause (aa) except when used for the purposes specified therein,
life insurance and health insurance:
Amendment of
section 17 of
Mah. XLIII of
2017.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìC]õÉä¤É®ú 13, 2018/+ÉÊ·ÉxÉ 21, ¶ÉEäò 1940
5
Provided that, the input tax credit in respect of such goods or services
or both shall be available where an inward supply of such goods or
services or both is used by a registered person for making an outward
taxable supply of the same category of goods or services or both or as
an element of a taxable composite or mixed supply ;
(ii) membership of a club, health and fitness centre; and
(iii) travel benefits extended to employees on vacation such as leave
or home travel concession :
Provided that, the input tax credit in respect of such goods or services or
both shall be available, where it is obligatory for an employer to provide the same to
its employees under any law for the time being in force.”.
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.
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 Uttarakhand” shall be
inserted.
12.
In section 24 of the principal Act, in clause (x), after the words “commerce
operator” the words and figures “who is required to collect tax at source under
section 52” shall be inserted.
13.
In section 25 of the principal Act,––
(a) in sub-section (1), after the proviso and before the Explanation, the
following proviso shall be inserted, namely :—
“Provided further that, a person having a unit, as defined in the Special
Economic Zones Act, 2005, in a Special Economic Zone or being a Special
Economic Zone developer shall have to apply for a separate registration, as
distinct from his place of business located outside the Special Economic Zone
in the same State.”;
(b) in sub-section (2), for the proviso, the following proviso shall be
substituted, namely:––
“Provided that, a person having multiple places of business in the State
may be granted a separate registration for each such place of business, subject
to such conditions as may be prescribed.”.
14. In section 29 of the principal Act,––
(a) in the marginal note, after the word “Cancellation” the words “or
suspension” shall be inserted ;
Amendment of
section 20 of
Mah. XLIII of
2017.
Amendment of
section 22 of
Mah. XLIII of
2017.
Amendment of
section 24 of
Mah. XLIII of
2017.
Amendment of
section 25 of
Mah. XLIII of
2017.
Amendment of
section 29 of
Mah. XLIII of
2017.
28
of
2005.
¦ÉÉMÉ +É`ö----138-2
6
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(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.”.
15.
In section 34 of the principal Act,––
(a) in sub-section (1),––
(i) for the words “Where a tax invoice has” the words “Where one
or more tax invoices have” shall be substituted ;
(ii) for the words “a credit note” the words “one or more credit notes
for supplies made in a financial year” shall be substituted ;
(b) in sub-section (3) ,––
(i) for the words “Where a tax invoice has” the words “Where one or
more tax invoices have” shall be substituted;
(ii) for the words “a debit note” the words “one or more debit notes
for supplies made in a financial year” shall be substituted.
16.
In section 35 of the principal Act, in sub-section (5), the following proviso
shall be inserted, namely :—
“Provided that, nothing contained in this sub-section shall apply to any
department of the Central Government or a State Government or a local
authority, whose books of account are subject to audit by the Comptroller and
Auditor-General of India or an auditor appointed for auditing the accounts of
local authorities under any law for the time being in force.”.
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 Government the tax due or part thereof as per the return on or before
the last date on which he is required to furnish such return, subject to
such conditions and safeguards as may be specified therein.”;
Amendment of
section 34 of
Mah. XLIII of
2017.
Amendment of
section 35 of
Mah. XLIII of
2017.
Amendment of
section 39 of
Mah. XLIII of
2017.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìC]õÉä¤É®ú 13, 2018/+ÉÊ·ÉxÉ 21, ¶ÉEäò 1940
7
(c) in sub-section (9),––
(i) for the words “in the return to be furnished for the month or quarter
during which such omission or incorrect particulars are noticed” the words
“in such form and manner as may be prescribed” shall be substituted;
(ii) in the proviso, for the words “the end of the financial year” the
words “the end of the financial year to which such details pertain” shall be
substituted.
18.
After section 43 of the principal Act, the following section shall be inserted,
namely :—
“43A.
(1) Notwithstanding anything contained in sub-section (2) of
section 16, section 37 or section 38, every registered person shall in the returns
furnished under sub-section (1) of 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 by the supplier under sub-section (3) shall be
deemed to be the tax payable by him under the provisions of the Act.
(6) The supplier and the recipient of a supply shall be jointly and severally
liable to pay tax or to pay the input tax credit availed, as the case may be, in
relation to outward supplies for which the details have been furnished under
sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in
such manner as may be prescribed and such procedure may provide for non-
recovery of an amount of tax or input tax credit wrongly availed not exceeding
one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation
to outward supplies, the details of which can be furnished under sub-section
(3) by a registered person,—
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has
continued for more than two months from the due date of payment of
such defaulted amount,
shall be such as may be prescribed.”.
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.
Insertion of
section 43A in
Mah. XLIII of
2017.
Procedure for
furnishing
return and
availing input
tax credit.
Amendment of
section 48 of
Mah. XLIII of
2017.
¦ÉÉMÉ +É`ö----138-2+
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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 account of Union territory
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;”.
21.
After section 49 of the principal Act, the following sections shall be inserted,
namely:–
“49A.
Notwithstanding anything contained in section 49, the input tax
credit on account of State tax shall be utilised towards payment of integrated
tax or State tax, as the case may be, only after the input tax credit available on
account of integrated tax has first been utilised fully towards such payment.
49B.
Notwithstanding anything contained in this Chapter and subject to
the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the
Government may, on the recommendations of the Council, prescribe the order
and 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.”.
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.
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) of
the first proviso to sub-section (3), the due date for furnishing of return under
section 39 for the period in which such claim for refund arises;”.
Amendment of
section 49 of
Mah. XLIII of
2017.
Insertion of
sections 49A
and 49B in
Mah. XLIII of
2017.
Utilisation of
input tax credit
subject to
certain
conditions.
Order of
utilization of
input tax
credit.
Amendment of
section 52 of
Mah. XLIII of
2017.
Amendment of
section 54 of
Mah. XLIII of
2017.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, +ÉìC]õÉä¤É®ú 13, 2018/+ÉÊ·ÉxÉ 21, ¶ÉEäò 1940
9
24. In section 79 of the principal Act, after sub-section (4), the following
Explanation shall be inserted, namely:—
“ Explanation.––For the purposes of this section, the word person shall include
“distinct persons” as referred to in sub-section (4) or, as the case may be, sub-
section (5) of section 25. ”.
25. In section 107 of the principal Act, in sub-section (6), in clause (b), after
the words “arising from the said order,” the words “subject to a maximum of twenty-
five crore rupees,” shall be inserted.
26. In section 112 of the principal Act, in sub-section (8), in clause (b), after
the words “arising from the said order,” the words “subject to a maximum of fifty
crore rupees,” shall be inserted.
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.
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.”.
29. In Schedule I appended to the principal Act, in paragraph 4, for the words
“taxable person” the word “person” shall be substituted.
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 always
be deemed to have been inserted with effect from the 1st day of July 2017.
31. In Schedule III appended to the principal Act,—
(i) after paragraph 6, the following paragraphs shall be inserted, namely :—
“7. Supply of goods from a place outside India to another place out
side India without such goods entering into India.
8. (a) Supply of warehoused goods to any person before clearance
for home consumption;
(b) supply of goods by the consignee to any other person, by
endorsement of documents of title to the goods, after the goods have
been dispatched from the port of origin located outside India but before
clearance for home consumption.”;
(ii) the existing Explanation shall be renumbered as Explanation 1 and
after Explanation 1 as so renumbered, the following Explanation shall be
inserted, namely:—
“Explanation 2.—For the purposes of paragraph 8, the expression
“warehoused goods” shall have the same meaning as assigned to it in the
Customs Act, 1962.”.
Amendment of
section 79 of
Mah. XLIII of
2017.
Amendment of
section 107 of
Mah. XLIII of
2017.
Amendment of
section 112 of
Mah. XLIII of
2017.
Amendment of
section 129 of
Mah. XLIII of
2017.
Amendment of
section 143 of
Mah. XLIII of
2017.
Amendment of
Schedule I of
Mah. XLIII of
2017.
Amendment of
Schedule II of
Mah. XLIII of
2017 .
Amendment of
Schedule III of
the Mah. XLIII
of 2017.
52 of
1962.
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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 Maharashtra Goods and Services Tax (Amendment)
ordinance, inter alia, a provides for the following, namely:—
(i) to amend section 7 of the Act, so as to clarify the scope of supply;
(ii) to amend section 9 of the Act, for empowering the State Government
to notify the classes of registered persons for paying the tax on reverse charge
basis, in respect of receipt of supplies of certain specified categories of goods
or services or both, from the unregistered suppliers;
(iii) to amend section 10 of the Act, so as to enhance the limit of composition
levy from one crore rupees to one crore and fifty lakh rupees;
(iv) to amend section 17 of the Act, so as to specify the scope of input tax
credit;
(v) to amend section 22 of the Act, in view of the enhancement in the
exemption limit for registration in the special category States from ten lakh
rupees to twenty lakh rupees;
(vi) to amend section 25 of the Act, so as to facilitate tax payer to have
the option to obtain multiple registrations 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.
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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 further to amend the Maharashtra Goods
and Services Tax Act, 2017 (Mah. XLIII of 2017), for the purposes aforesaid, this
Ordinance is promulgated.
Mumbai,
CH. VIDYASAGAR RAO,
Dated the 13th October 2018.
Governor of Maharashtra.
By order and in the name of the Governor of Maharashtra,
U. P. S. MADAN,
Additional Chief Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR SHRI
MANOHAR SHANKAR GAIKWAD, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI
SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.