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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 13th September 2019

NOTIFICATION

Notification No. 38/2019—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.102/Taxation 1.—In exercise of the powers conferred by section 148 of the

Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as

the “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby

notifies the registered persons required to furnish the details of challans in FORM ITC-04 under

sub-rule (3) of rule 45 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to

as the “said rules”), read with section 143 of the said Act, as the class of registered persons who shall

follow the special procedure such that the said persons shall not be required to furnish FORM ITC-04

under sub- rule (3) of rule 45 of the said rules for the period July, 2017 to March, 2019 :

Provided that the said persons shall furnish the details of all the challans in respect of goods

dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job

worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in

serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE,

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 :

DIRECTOR DR. NAMDEO KONDAJI BHOSALE.