RNI No. MAHBIL/2009/37831

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 23rd November 2020

NOTIFICATION

Notification No. 82/2020–State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1020/C.R.100/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 :–

1. (1) These rules may be called the Maharashtra Goods and Services Tax (Thirteenth

Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with

effect from 10th November, 2020.

2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred

to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1^st day of

January, 2021 namely : –

“59.

Form and manner of furnishing details of outward supplies.– (1) Every registered

person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017

(13 of 2017), required to furnish the details of outward supplies of goods or services or both under

¦ÉÉMÉ SÉÉ®ú-¤É—277-1

(1)

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section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may

be, electronically through the common portal, either directly or through a Facilitation Centre as may be

notified by the Commissioner.

(2) The registered persons required to furnish return for every quarter under proviso to sub-section

(1) of section 39 may furnish the details of such outward supplies of goods or services or both to a

registered person, as he may consider necessary, for the first and second months of a quarter, up to a

cumulative value of fifty lakh rupees in each of the months,– using invoice furnishing facility (hereafter

in this notification referred to as the “IFF”) electronically on the common portal, duly authenticated in

the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th

day of the said month.

(3) The details of outward supplies furnished using the IFF, for the first and second months of a

quarter, shall not be furnished in FORM GSTR-1 for the said quarter.

(4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall

include the–

(a) invoicewise details of all -

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to

the unregistered persons;

(b) consolidated details of all -

(i) intra-State supplies made to unregistered persons for each rate of tax; and

(ii) Statewise inter-State supplies with invoice value upto two and a half lakh

rupees made to unregistered persons for each rate of tax;

(c) debit and credit notes, if any, issued during the month for invoices issued previously.

(5) The details of outward supplies of goods or services or both furnished using the IFF shall

include the –

(a) invoicewise details of inter-State and intra-State supplies made to the registered persons;

(b) debit and credit notes, if any, issued during the month for such invoices issued previously.”.

3. In the said rules, for rule 60, the following rule shall be substituted with effect from the 1st day

of January, 2021, namely :–

“60.

Form and manner of ascertaining details of inward supplies.– (1) The details of outward

supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available

electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in

FORM GSTR-4A and in FORM GSTR-6A through the common portal, as the case may be.

(2) The details of invoices furnished by an non-resident taxable person in his return in FORM

GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR-2A

electronically through the common portal.

(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-

6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR-2A

electronically through the common portal.

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(4) The details of tax deducted at source furnished by the deductor under sub-section (3) of section

39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A

electronically through the common portal

(5) The details of tax collected at source furnished by an e-commerce operator under section 52 in

FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A

electronically through the common portal.

(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff

Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be

made available in Part D of FORM GSTR-2A electronically through the common portal.

(7) An auto-drafted statement containing the details of input tax credit shall be made available to

the registered person in FORM GSTR-2B, for every month, electronically through the common portal,

and shall consist of -

(i) the details of outward supplies furnished by his supplier, other than a supplier required to

furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM

GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for

the previous month to the due date of furnishing of FORM GSTR-1 for the month;

(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and

details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and

details of outward supplies furnished by his supplier, required to furnish return for every quarter

under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case

may be,-

(a) for the first month of the quarter, between the day immediately after the due date of

furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing

details using the IFF for the first month of the quarter;

(b) for the second month of the quarter, between the day immediately after the due date

of furnishing details using the IFF for the first month of the quarter to the due date of

furnishing details using the IFF for the second month of the quarter;

(c) for the third month of the quarter, between the day immediately after the due date of

furnishing of details using the IFF for the second month of the quarter to the due date of

furnishing of FORM GSTR-1 for the quarter;

(iii) the details of the integrated tax paid on the import of goods or goods brought in the

domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer

on a bill of entry in the month.

(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered

person,-

(i) for the first and second month of a quarter, a day after the due date of furnishing of details of

outward supplies for the said month, in the IFF by a registered person required to furnish return for

every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered

person, other than those required to furnish return for every quarter under proviso to sub-section (1) of

section 39, whichever is later;

(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies

for the said month, in FORM GSTR-1 by a registered person required to furnish return for every

quarter under proviso to sub-section (1) of section 39.”

4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted, namely: -

“(6) Every registered person other than a person referred to in section 14 of the Integrated Goods

and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person

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or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall

furnish a return in FORM GSTR-3B, electronically through the common portal either directly or

through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month

succeeding such tax period:

Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous

financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh,

Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union

territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands

or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to

March, 2021 shall be furnished electronically through the common portal, on or before the twenty-

second day of the month succeeding such month:

Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the

previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab,

Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur,

Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of

Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for

the months of October, 2020 to March, 2021 shall be furnished electronically through the common

portal, on or before the twenty-fourth day of the month succeeding such month.”

5. In the said rules, for rule 61, the following rule shall be substituted with effect from the 1^st day of

January, 2021, namely: -

“61. Form and manner of furnishing of return.– (1) Every registered person other than a person

referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input

Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section

51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically

through the common portal either directly or through a Facilitation Centre notified by the

Commissioner, as specified under –

(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of

the month succeeding such month:

(ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for the class of

registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in

the corresponding entry in column (3) of the said Table, namely:–

Table

S. No.

Class of registered persons

Due Date

(1)

(2)

(3)

1.

Registered persons whose principal place of business is in the

States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra,

Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra

Pradesh, the Union territories of Daman and Diu and Dadra and

Nagar Haveli, Puducherry, Andaman and Nicobar Islands or

Lakshadweep.

twenty-second

day

of

the

month

succeeding

such

quarter.

2.

Registered persons whose principal place of business is in the

States of Himachal Pradesh, Punjab, Uttarakhand, Haryana,

Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh,

Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam,

West Bengal, Jharkhand or Odisha, the Union territories of

Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

twenty-fourth day of

the

month

succeeding

such

quarter.

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(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the

provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount

payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or

electronic credit ledger and include the details in the return in FORM GSTR-3B.

(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule

(1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months

of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the

month succeeding such month:

Provided that the Commissioner may, on the recommendations of the Council, by notification,

extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable

persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of State tax or

Union territory tax shall be deemed to be notified by the Commissioner:

Provided also that while making a deposit in FORM GST PMT-06, such a registered person

may –

(a) for the first month of the quarter, take into account the balance in the electronic cash

ledger.

(b) for the second month of the quarter, take into account the balance in the electronic cash

ledger excluding the tax due for the first month.

(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited

while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount

lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted

only after the return in FORM GSTR-3B for the said quarter has been filed.”.

6. In the said rules, after rule 61, the following rule shall be inserted, namely: -

“61A.

Manner of opting for furnishing quarterly return.– (1) Every registered person

intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in

accordance with the conditions and restrictions notified in this regard, indicate his preference for

furnishing of return on a quarterly basis, electronically, on the common portal, from the 1^st day of the

second month of the preceding quarter till the last day of the first month of the quarter for which the

option is being exercised:

Provided that where such option has been exercised once, the said registered person shall continue

to furnish the return on a quarterly basis for future tax periods, unless the said registered person,–

(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and

restrictions notified in this regard; or

(b) opts for furnishing of return on a monthly basis, electronically, on the common portal:

Provided further that a registered person shall not be eligible to opt for furnishing quarterly

return in case the last return due on the date of exercising such option has not been furnished.

(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial

year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from

the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5

crore rupees.

¦ÉÉMÉ SÉÉ®ú-¤É—277-2

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7. In the said rules, in rule 62,

(i) in sub-rule (1), the words, figures, letters and brackets “or paying tax by availing the benefit of

notification of the Government of Maharashtra, Notification No. 02/2019– State Tax (Rate), dated the

7th March, 2019 vide Finance Department Notification No. GST-1019/C.R. 39/Taxation-1, dated 07th

March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part IV-B, dated

the 7th March, 2019” shall be omitted;

(ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification

of the Government of Maharashtra, Notification No. 02/2019– State Tax (Rate), dated the 7th March,

2019 vide Finance Department Notification No. GST-1019/C.R. 39/Taxation-1, dated 07th March, 2019,

published in the Maharashtra Government Gazette, Extraordinary No. 79, Part IV-B, dated the 7th

March, 2019” shall be omitted;

(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying

tax by availing the benefit of notification of the Government of Maharashtra, Notification No. 02/2019–

State Tax (Rate), dated the 7th March, 2019 vide Finance Department Notification No. GST-1019/C.R.

39/Taxation-1, dated 07th March, 2019, published in the Maharashtra Government Gazette,

Extraordinary No. 79, Part IV-B, dated the 7th March, 2019” shall be omitted;

(iv) sub-rule (6) shall be omitted.

8. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be

inserted, namely:-

“18. It will be mandatory to specify the number of digits of HSN code for goods or services that a

class of registered persons shall be required to mention as may be specified in the notification issued

from time to time under proviso to rule 46 of the said rules.

9. After FORM-2A, the following FORM shall be inserted, namely: –

“FORM-2B

[See rule 60(7)]

Auto-drafted ITC Statement

(From FORM GSTR-1, GSTR-5, GSTR-6 and Import data received from ICEGATE)

Year

YYYY-YY

Month

1. GSTIN

2(a). Legal name of the registered person

2(b). Trade name, if any

2(c). Date of generation

DD/MM/YYYY HH:MM

3. ITC Available Summary

(Amount in ₹ in all sections)

S.no.

Heading

GSTR-

3B table

Integrated

Tax (₹)

Central

Tax (₹)

State/UT

tax (₹)

Cess (₹)

Advisory

Credit which may be availed under FORM GSTR-3B

Part A

ITC Available - Credit may be claimed in relevant headings in GSTR-3B

I

All other ITC - Supplies from registered

persons other than reverse charge

4(A)(5)

If this is positive, credit may be availed under

Table 4(A)(5) of FORM GSTR-3B.

If this is negative, credit shall be reversed

under Table 4(B)(2) of FORM GSTR-3B.

Details

B2B - Invoices

B2B - Debit notes

B2B - Invoices (Amendment)

B2B - Debit notes (Amendment)

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¦ÉÉMÉ SÉÉ®ú-¤É—277-3

II

Inward Supplies from ISD

4(A)(4)

If this is positive, credit may be availed under

Table 4(A)(4) of FORM GSTR-3B.

If this is negative, credit shall be reversed

under Table 4(B)(2) of FORM GSTR-3B.

Details

ISD - Invoices

ISD - Invoices (Amendment)

III

Inward Supplies liable for reverse charge

3.1(d)

4(A)(3)

These supplies shall be declared in Table

3.1(d) of FORM GSTR-3B for payment of tax.

Credit may be availed under Table 4(A)(3) of

FORM GSTR-3B on payment of tax.

Details

B2B - Invoices

B2B - Debit notes

B2B - Invoices (Amendment)

B2B - Debit notes (Amendment)

IV

Import of Goods

4(A)(1)

If this is positive, credit may be availed under

Table 4(A)(1) of FORM GSTR-3B.

If this is negative, credit shall be reversed

under Table 4(B)(2) of FORM GSTR-3B.

Details

IMPG - Import of goods from overseas

IMPG (Amendment)

IMGSEZ - Import of goods from SEZ

IMGSEZ (Amendment)

Part B

ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B

I

Others

4(B)(2)

If this is positive, Credit shall be reversed

under Table 4(B)(2) of FORM GSTR-3B.

If this is negative, then credit may be

reclaimed subject to reversal of the same on an

earlier instance.

Details

B2B - Credit notes

B2B - Credit notes (Amendment)

B2B - Credit notes (Reverse charge)

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B2B - Credit notes (Reverse charge)

(Amendment)

ISD - Credit notes

ISD - Credit notes (Amendment)

4. ITC Not Available Summary

(Amount in ₹ in all sections)

S.no.

Heading

GSTR-3B

Table

Integrated

Tax (₹)

Central

Tax (₹)

State/UT

tax (₹)

Cess (₹)

Advisory

Credit which may not be availed under FORM GSTR-3B

Part A

ITC Not Available

I

All other ITC - Supplies from registered

persons other than reverse charge

NA

Such credit shall not be taken in FORM

GSTR-3B

Details

B2B - Invoices

B2B - Debit notes

B2B - Invoices (Amendment)

B2B - Debit notes (Amendment)

II

Inward Supplies from ISD

NA

Such credit shall not be taken in FORM

GSTR-3B

Details

ISD - Invoices

ISD Amendment - Invoices

III

Inward Supplies liable for reverse charge

3.1(d)

These supplies shall be declared in Table

3.1(d) of FORM GSTR-3B for payment of

tax. However, credit will not be available on

the same.

Details

B2B - Invoices

B2B - Debit notes

B2B - Invoices (Amendment)

B2B - Debit notes (Amendment)

Part B

ITC Reversal

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¦ÉÉMÉ SÉÉ®ú-¤É—277-3+

I

Others

4(B)(2)

Credit shall be reversed under Table 4(B)(2)

of FORM GSTR-3B.

Details

B2B - Credit notes

B2B - Credit notes (Amendment)

B2B - Credit notes (Reverse charge)

B2B - Credit notes (Reverse charge)

(Amendment)

ISD - Credit notes

ISD - Credit notes (Amendment)

Instructions:

1 Terms Used :-

a ITC – Input tax credit

b B2B – Business to Business

c ISD – Input service distributor

d IMPG – Import of goods

e IMPGSEZ – Import of goods from SEZ

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2 Important Advisory:

a FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective

FORMS GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any

FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier’s date of filing.

Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they

may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.

b Input tax credit shall be indicated to be non-available in the following scenarios: -

i

Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the

provisions of sub-section (4) of Section 16 of CGST Act, 2017.

ii

Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.

However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by

the system. Taxpayers, should self-assess and reverse such credit in their FORM GSTR-3B.

3 It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the

due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the

corresponding supplier. The dates for which the relevant data has been extracted is specified in the CGST Rules and is also available under the

“View Advisory” tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by

suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March.

4 It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units /

Developers.

5 It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in

Table 4(A)(2) of FORM GSTR-3B.

6 Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:

A Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.

B Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B.

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7 Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be

availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of

credit notes continues for such supplies.

8 Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax

payers shall ensure that

a No credit shall be taken twice for any document under any circumstances.

b Credit shall be reversed wherever necessary.

c Tax on reverse charge basis shall be paid.

9 Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and

through download facility.

10 There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be

provided for invoices / documents where such rate is applicable.

11 Table wise instructions:

Table No. and

Heading

Instructions

Table 3 Part A

Section I

All other ITC -

Supplies from

registered persons

other than reverse

charge

i

This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge

basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.

ii

This table displays only the supplies on which input tax credit is available.

iii

Negative credit, if any may arise due to amendment in B2B– Invoices and B2B – Debit notes. Such credit

shall be reversed in Table 4(B)(2) of FORM GSTR-3B.

Table 3 Part A

Section II

Inward Supplies

from ISD

i

This section consists of the details of supplies, which have been declared and filed by an input service

distributor in their FORM GSTR-6.

ii

This table displays only the supplies on which ITC is available.

iii

Negative credit, if any, may arise due to amendment in ISD Amendments – Invoices. Such credit shall be

reversed in table 4(B)(2) of FORM GSTR-3B.

Table 3 Part A

i

This section consists of the details of supplies on which tax is to be paid on reverse charge basis, which have

12

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Section III

Inward Supplies

liable for reverse

charge

been declared and filed by your suppliers in their FORM GSTR-1.

ii

This table provides only the supplies on which ITC is available.

iii

These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be

availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax.

Table 3 Part A

Section IV

Import of Goods

i

This section provides the details of IGST paid by you on import of goods from overseas and SEZ units /

developers on bill of entry and amendment thereof. These details are updated on near real time basis from

the ICEGATE system.

ii

This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM

GSTR-2B is being generated for.

iii

The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.

iv

The table also provides if the Bill of entry was amended.

v

Information is provided in the tables based on data received from ICEGATE. Information on certain

imports such as courier imports may not be available.

Table 3 Part B

Section I

Others

i

This section consists of the details of credit notes received and amendment thereof which have been

declared and filed by your suppliers in their FORM GSTR-1 and 5

ii

Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit

may be reclaimed subject to reversal of the same on an earlier instance.

Table 4 Part A

Section I

All other ITC -

Supplies from

registered persons

other than reverse

charge

i

This section consists of the details of supplies (other than those on which tax is to be paid on reverse

charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5.

ii

This table provides only the supplies on which ITC is not available.

iii

This is for information only and such credit shall not be taken in FORM GSTR-3B.

Table 4 Part A

Section II

Inward Supplies

from ISD

i

This section consists of the details supplies, which have been declared and filed by an input service

distributor in their FORM GSTR-6.

ii

This table provides only the supplies on which ITC is not available.

iii

This is for information only and such credit shall not be taken in FORM GSTR-3B.

Table 4 Part A

Section III

Inward Supplies

liable for reverse

i

This section consists of the details of supplies liable for reverse charge, which have been declared and filed

by your suppliers in their FORM GSTR-1.

ii

This table provides only the supplies on which ITC is not available.

iii

These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit

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13

charge

will not be available on such supplies.

Table 4 Part B

Section I

Others

i

This section consists details the credit notes received and amendment thereof which have been declared and

filed by your suppliers in their FORM GSTR-1 and 5

ii

This table provides only the credit notes on which ITC is not available.

iii

Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.

_______________________________________________________________________________________________________________________

By order and in the name of the Governor of Maharashtra

MANDAR KELKAR, 

Deputy Secretary to Government

Note: - The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June, 2017, vide

notification No. MGST-1017/C.R.90/Taxation-1, dated 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-

1020/C.R. 97C/Taxation-1 dated 23rd October, 2020 [Notification No. 79 /2020 -State Tax] which was published in the Maharashtra Government

Gazette, Extraordinary No.259, Part-IV-B, dated 23rd 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.

14

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