RNI No. MAHBIL/ 2009/37831
सत्यमेव जयते
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार- ब
शुक्रवार , मे ७ , २०२१/ वैशाख १७ , शके १ ९ ४३
वर्ष ७ , अंक ५९]
[पृष्ठे २, किंमत: रुपये ९ .००
असाधारण क्रमांक १२८
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 7th May 2021
NOTIFICATION
Notification No. 07/2021 - State Tax
MAHARASHTRA GOODS AND SERVICES TAX АСТ , 2017.
No. GST - 1021/ C.R. 48/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 ( Second Amendment) Rules , 2021 .
(2 ) Save as otherwise provided in these rules , they shall be deemed to have come into force with effect from 27th April 2021 .
2. In the Maharashtra Goods and Services Tax Rules , 2017 ( hereafter in this notification referred to as the said rules) , in rule 26 in sub - rule ( 1) , after the third proviso , the following proviso shall be inserted , namely : -
"Provided also that a registered person registered under the provisions of the Companies Act , 2013 (18 of 2013 ) shall , during the period from the 27th day of April , 2021 to the 31st day of
(१)
भाग चार-ब-१२८-१ २
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, मे ७ , २०२१ / वैशाख १७ , शके १ ९ ४३
May , 2021 , also be allowed to furnish the return under section 39 in FORM GSTR - 3B and the details of outward supplies under section 37 in FORM GSTR- 1 or using invoice furnishing facility, verified through electronic verification code ( EVC ) . " .
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.02 /Taxation - 1 , dated 12th January, 2021 (Notification No. 01/2021 State Tax) which was published in the Maharashtra Government Gazette , Extraordinary No. 12 Part - IV-B , dated 12th 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 .