RNI No. MAHBIL/ 2009/ 37831
सत्यमेव जयते
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार- ब
शुक्रवार , नोव्हेंबर २० , २०२० / कार्तिक २ ९ , शके १ ९ ४२ [पृष्ठे ५, किंमत : रुपये ९ .०० वर्ष ६ , अंक ११२ (२ )]
असाधारण क्रमांक २७५
प्राधिकृत प्रकाशन
महाराष्ट्र शासनाने महाराष्ट्र अधिनियमांन्वये तयार केलेले (भाग एक, एक-अ आणि एक-ल यांमध्ये प्रसिद्ध केलेले नियम व आदेश यांव्यतिरिक्त) नियम व आदेश.
FINANCE DEPARTMENT
Madam Cama Marg , Hutatma Rajguru Chowk , Mantralaya , Mumbai 400 032 , dated the 20th November 2020 .
NOTIFICATION
Notification No. 81/2020 - State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT , 2017 .
No. GST.1020/C.R . 99 /Taxation - 1.- In exercise of the powers conferred by clause ( b ) of sub- section ( 2 ) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act , 2019 (Mah. Act No. XXXI of 2019 ) , (hereinafter in this notification referred to as the " said Act " ) , the Government of Maharashtra hereby appoints the 10th day of November , 2020 , as the date on which the provisions of section 7 of the said Act shall come into force .
By order and in the name of the Governor of Maharashtra ,
MANDAR KELKAR ,
Deputy Secretary to Government .
भाग चार-ब- २७५-१ २
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, नोव्हेंबर २० , २०२० /कार्तिक २९, शके १९ ४२
FINANCE DEPARTMENT
Madam Cama Marg , Hutatma Rajguru Chowk , Mantralaya, Mumbai 400 032 , dated the 20th November, 2020.
NOTIFICATION
Notification No. 84/2020 -State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT , 2017 .
No. GST -1020/ C.R.99 (A) /Taxation-1.- In exercise of the powers conferred by proviso to sub- section ( 1) of section 39 read with proviso to sub - section (7) of section 39 of the Maharashtra Goods and Services Tax Act , 2017 ( Mah. XLIII of 2017 ) ( hereinafter in this notification referred to as the " said Act " ) , the Government of Maharashtra , on the recommendations of the Council , hereby notifies the registered persons , other than a person referred to in section 14 of the Integrated Goods and Services Tax Act , 2017 ( 13 of 2017 ) , having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub - rule ( 1 ) of rule 61A of the Maharashtra Goods and Services Tax Rules , 2017 (hereinafter in this notification referred to as the " said rules " ) as the class of persons who shall , subject to the following conditions and restrictions , furnish a return for every quarter from January , 2021 onwards , and pay the tax due every month in accordance with the proviso to sub- section (7) of section 39 of the said Act , namely:
(i) the return for the preceding month , as due on the date of exercising such option , has been furnished:
(ii ) where such option has been exercised once , they shall continue to furnish the return as per the selected option for future tax periods , unless they revise the same .
(2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter .
( 3) For the registered person falling in the class specified in column ( 2 ) of the Table below , who have furnished the return for the tax period October , 2020 on or before 30th November , 2020 , it shall be deemed that they have opted under sub - rule ( 1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column ( 3 ) of the said Table :-
Table
Sr. No. (1)
Class of registered person
(2)
Deemed Option (3) 1.
Quarterly return Registered persons having aggregate turnover of up to 1.5 crore rupees , who have furnished FORM GSTR- 1 on quarterly basis in the current financial year
2.
Monthly return Registered persons having aggregate turnover of up to 1.5 crore rupees , who have furnished FORM GSTR- 1 on monthly basis in the current financial year ३ महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, नोव्हेंबर २० , २०२० / कार्तिक २९, शके १९ ४२
3.
Quarterly return Registered persons having aggregate turnover more than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year
(4) The registered persons referred to in column ( 2 ) of the said Table , may change the default option electronically, on the common portal , during the period from the 5th day of December , 2020 to the 31st day of January , 2021 .
By order and in the name of the Governor of Maharashtra ,
MANDAR KELKAR , Deputy Secretary to Government .
भाग चार- ब- २७५-२ ४
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, नोव्हेंबर २० , २०२० /कार्तिक २९, शके १९ ४२
FINANCE DEPARTMENT
Madam Cama Marg , Hutatma Rajguru Chowk , Mantralaya, Mumbai 400 032 , dated the 20th November, 2020.
NOTIFICATION
Notification No. 85/ 2020 -State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT , 2017 .
No. GST -1020/C.R . 99 ( B) /Taxation-1.- In exercise of the powers conferred by section 148 read with sub - section (7) of section 39 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 , notified under proviso to sub - section (1) of section 39 of the said Act , who have opted to furnish a return for every quarter or part thereof, as the class of persons who may , in first month or second month or both months of the quarter , follow the special procedure such that the said persons may pay the tax due under proviso to sub - section (7) of section 39 of the said Act , by way of making a deposit of an amount in the electronic cash ledger equivalent to ,
( i ) thirty five per cent . of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly ; or
( ii ) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly :
Provided that no such amount may be required to be deposited
( a) for the first month of the quarter , where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ;
(b) for the second month of the quarter , where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability :
Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month .
Explanation For the purpose of this notification , the expression " a complete tax period" means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period .
2. This notification shall come into force with effect from the 1st day of January , 2021 .
By order and in the name of the Governor of Maharashtra ,
MANDAR KELKAR ,
Deputy Secretary to Government .
५ महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, नोव्हेंबर २० , २०२० /कार्तिक २९, शके १९ ४२
FINANCE DEPARTMENT
Madam Cama Marg , Hutatma Rajguru Chowk , Mantralaya , Mumbai 400 032 , dated the 20th November 2020 .
NOTIFICATION
Notification No. 88/2020 - State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT , 2017 .
No. GST -1020/C.R. 99 ( C )/Taxation-1.-In exercise of the powers conferred by sub - rule ( 4 ) of rule 48 of the Maharashtra Goods and Services Tax Rules , 2017 , the Government of Maharashtra , on the recommendations of the Council , hereby makes the following further amendments in the notification of the Finance Department No. GST- 1020 /C.R.37B/Taxation - 1 . [Notification No. 13/2020- State Tax] , dated the 30th March , 2020 , published in the Maharashtra Government Gazette , Part- IV- B , Extra - ordinary No. 100 , dated the 30th March , 2020 , namely :
In the said notification, in the first paragraph , with effect from the 1st day of January , 2021 , for the words "five hundred crore rupees " , the words " one hundred crore rupees " shall be substituted .
By order and in the name of the Governor of Maharashtra ,
MANDAR KELKAR ,
Deputy Secretary to Government .
Note: -The principal Notification No.13 /2020- State Tax , dated the 30th March , 2020 , published in the Maharashtra Government Gazette , Part - IV- B , Extra - ordinary No. 100 , dated the 30th March , 2020 and was last amended vide Notification No. 70/2020 - State Tax, dated 14th October , 2020 , Published in the Maharashtra Government Gazette , Part - IV - B , Extra - ordinary No. 244 , dated the 14th October, 2020 .
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 .