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1

(1)

Mah.

XLIII of

2017.

MAHARASHTRA ACT No. XXIII OF 2020.

(First published, after having received the assent of the Governor in the

“ Maharashtra Government Gazette ”, on the 16th September 2020.)

An Act further to amend the Maharashtra Goods and Services Tax Act, 2017.

WHEREAS both Houses of the State Legislature were not in session;

AND WHEREAS the Governor of Maharashtra was satisfied that

circumstances existed which rendered it necessary for him to take immediate

action further to amend the Maharashtra Goods and Services Tax Act, 2017, for

the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra

Goods and Services Tax (Second Amendment) Ordinance, 2020 on the 10th July

2020;

Mah.

Ord. XI

of 2020.

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 (Second Amendment) Act, 2020 (Mah. Act

No. XXIII of 2020), is hereby published under the authority of the Governor.

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

BHUPENDRA M. GURAO,

I/c. Secretary (Legislation) to Government,

Law and Judiciary Department.

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AND WHEREAS it is expedient to replace the said Ordinance by an Act of

the State Legislature; it is hereby enacted in the Seventy-first Year of the Republic

of India as follows :—

1.

(1) This Act may be called the Maharashtra Goods and Services Tax

(Second Amendment) Act, 2020.

(2) Section 1 shall be deemed to have come into force on the 10th July 2020.

(3) Save as otherwise provided, remaining sections shall come into force on

such date as the State Government may, by notification in the Official Gazette,

appoint.

2. In section 2 of the Maharashtra Goods and Services Tax Act, 2017

(hereinafter referred to as the “principal Act”), in clause (114), for sub-clauses (c)

and (d), the following sub-clauses shall be substituted, namely:—

“(c) Dadra and Nagar Haveli and Daman and Diu ;

(d) Ladakh ;”.

3.

In section 10 of the principal Act, in sub-section (2),—

(a) in clause (b), after the words “of goods”, the words “or services” shall

be inserted;

(b) in clause (c), after the words “of goods”, the words “or services” shall

be inserted;

(c) in clause (d), after the words “of goods”, the words “or services” shall

be inserted.

4.

In section 16 of the principal Act, in sub-section (4), the words “invoice

relating to such” shall be deleted.

5. In section 29 of the principal Act, in sub-section (1), for clause (c), the

following clause shall be substituted, namely:—

“(c) the taxable person is no longer liable to be registered under section

22 or section 24 or intends to optout of the registration voluntarily made under

sub-section (3) of section 25 .”.

6.

In section 30 of the principal Act, in sub-section (1), for the proviso, the

following proviso shall be substituted, namely :—

“Provided that such period may, on sufficient cause being shown, and

for reasons to be recorded in writing, be extended,—

(a) by the Additional Commissioner of state tax or the Joint

Commissioner of state tax, as the case may be, for a period not

exceeding thirty days ;

(b) by the Commissioner of state tax, for a further period not

exceeding thirty days, beyond the period specified in clause (a).”.

7.

In section 31 of the principal Act, in sub-section (2), for the proviso, the

following proviso shall be substituted, namely :—

“Provided that the Government may, on the recommendations of the

Council, by notification,—

(a) specify the categories of services or supplies, in respect of which

a tax invoice shall be issued, within such time and in such manner as

may be prescribed ;

Short title and

commencement.

Mah.

XLIII of

2017.

Amendment of

section 2 of

Mah. XLIII of

2017.

Amendment of

section 10 of

Mah. XLIII of

2017.

Amendment of

section 16 of

Mah. XLIII of

2017.

Amendment of

section 29 of

Mah. XLIII of

2017.

Amendment of

section 30 of

Mah. XLIII of

2017.

Amendment of

section 31 of

Mah. XLIII of

2017.

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3

(b) subject to the condition mentioned therein, specify the categories

of services in respect of which,—

(i) any other document issued in relation to the supply shall be

deemed to be a tax invoice; or

(ii) tax invoice may not be issued.”.

8.

In section 51 of the principal Act,—

(a) for sub-section (3), the following sub-section shall be substituted,

namely :—

“(3) A certificate of tax deduction at source shall be issued in such

form and in such manner as may be prescribed.”;

(b) sub-section (4) shall be deleted.

9.

In section 122 of the principal Act, after sub-section (1), the following

sub-section shall be inserted, namely:—

“(1A) Any person who retains the benefit of a transaction covered under

clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance

such transaction is conducted, shall be liable to a penalty of an amount

equivalent to the tax evaded or input tax credit availed of or passed on.”.

10.

In section 132 of the principal Act, in sub-section (1),—

(i) for the words “Whoever commits any of the following offences”, the

words “Whoever commits, or causes to commit and retain the benefits arising

out of, any of the following offences’’ shall be substituted;

(ii) for clause (c), the following clause shall be substituted, namely :—

“(c) avails input tax credit using the invoice or bill referred to in clause

(b) or fraudulently avails input tax credit without any invoice or bill;”;

(iii) in clause (e), the words “, fraudulently avails input tax credit” shall

be deleted.

11.

In section 140 of the principal Act,—

(a) in sub-section (1), after the words “existing law”, the words “ within

such time and ” shall be inserted and shall be deemed to have been inserted

with effect from the 1st July 2017;

(b) in sub-section (2), after the words “appointed day”, the words “within

such time and” shall be inserted and shall be deemed to have been inserted

with effect from the 1st July 2017;

(c) in sub-section (3), for the words “goods held in stock on the appointed

day subject to”, the words “goods held in stock on the appointed day, within

such time and in such manner as may be prescribed, subject to” shall be

substituted and shall be deemed to have been substituted with effect from

the 1st July 2017;

(d) in sub-section (5), for the words “existing law”, the words “existing

law, within such time and in such manner as may be prescribed” shall be

substituted and shall be deemed to have been substituted with effect from

the 1st July 2017;

(e) in sub-section (6), for the words “goods held in stock on the appointed

day subject to”, the words “goods held in stock on the appointed day, within

such time and in such manner as may be prescribed, subject to” shall be

substituted and shall be deemed to have been substituted with effect from

the 1st July 2017.

Amendment of

section 51 of

Mah. XLIII of

2017.

Amendment of

section 122 of

Mah. XLIII of

2017.

Amendment of

section 132 of

Mah. XLIII of

2017.

Amendment of

section 140 of

Mah. XLIII of

2017.

4

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12.

In section 172 of the principal Act, in sub-section (1), in the proviso, for

the words “three years”, the words “five years” shall be substituted.

13.In Schedule II to the principal Act, in paragraph 4, the words “whether or

not for a consideration,” at both the places where they occur, shall be deleted and

shall be deemed to have been deleted with effect from the 1st July 2017.

14.

(1) Notwithstanding anything contained in the Government Notification,

Finance Department, No.MGST-1017/C.R. 104/Taxation-1, dated the 29th June

2017, issued by the Government of Maharashtra, on the recommendations of the

Council, in exercise of the powers under sub-section (1) of section 9 of the principal

Act,—

(i) no state tax shall be levied or collected in respect of supply of fishmeal

(falling under heading 2301), during the period commencing from the 1st July

2017 and ending with the 30th September 2019 (both days inclusive);

(ii) state tax at the rate of six per cent. shall be levied or collected in

respect of supply of pulley, wheels and other parts (falling under heading 8483)

and used as parts of agricultural machinery (falling under headings 8432, 8433

and 8436), during the period commencing from the 1st July 2017 and ending

with the 31st December 2018 (both days inclusive).

(2) No refund shall be made of all such tax which has been collected, but

which would not have been so collected, had sub-section (1) been in force at all

material times.

15.

(1) The Maharashtra Goods and Services Tax (Second Amendment)

Ordinance, 2020, is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken (including

any notification or order issued) under the corresponding provisions of the principal

Act, as amended by the said Ordinance, shall be deemed to have been done taken

or, as the case may be, issued under the corresponding provisions of the principal

Act, as amended by this Act,

Amendment of

section 172 of

Mah. XLIII of

2017.

Amendment to

Schedule II of

Mah. XLIII of

2017.

Retrospective

exemption

from, or levy or

collection of,

state tax in

certain cases.

Mah.

Ord. XI

of 2020.

Repeal of

Mah. Ord. XI of

2020 and

saving.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, 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, RUPENDRA DINESH MORE.