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RNI No. MAHBIL /2009/37831

(1)

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 :—

“ (6) Notwithstanding anything contained in this rule,—

(a) a registered person shall not be allowed to furnish the details of outward supplies of

goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the

return in FORM GSTR-3B for preceding two months ;

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(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.

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.