महाराष्ट्र शासन राजपत्र
असाधारण भाग चार--ब
वर्ष ७, अंक ०५] मंगळवार, जानेवारी १२, २०२१/पौष २२, शके १९४२ [पृष्ठ २, किंमत : रुपये ९.००
असाधारण क्रमांक १८
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 12th January 2021.
NOTIFICATION
Notification No. 01 / 2021 - State Tax
MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017.
No. GST-1021/C.R. 02/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 (Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st January, 2021.
2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), in rule 59, after sub-rule (5), the following sub-rule shall be inserted namely :—
२ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी १२, २०२१/पौष २२, शके १९४२(b) a registered person, required to furnish return for every quarter under the proviso to sub-section (1) of section 39, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period;
(c) a registered person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period.".
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. 120 /Taxation-1, dated 4th January, 2021 [Notification No. 94/2020-State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 7, Part-IV-B, dated 4th January, 2021.