RNI No. MAHBIL /2009/37831
सत्यमेव जयते
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार - ब
मंगळवार , ऑगस्ट १७ , २०२१/ श्रावण २६, शके १ ९ ४३
वर्ष ७ , अंक १०१]
[पृष्ठे ४, किंमत: रुपये ९ .००
असाधारण क्रमांक २३०
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 17th August 2021
NOTIFICATION
Notification No. 30/2021 - State Tax
MAHARASHTRA GOODS AND SERVICE TAX ACт , 2017 .
No. GST -1021/ C.R. 75 /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. Short title and commencement .-( 1 ) These rules may be called the Maharashtra Goods and Services Tax ( Sixth Amendment ) Rules , 2021 .
(2 ) They shall come into force from the 1st day of August , 2021 .
2. In the Maharashtra Goods and Services Tax Rules , 2017 (hereinafter referred to as the said rules ) , for rule 80, the following rule shall be substituted , namely :-
"80. Annual return .-( 1 ) Every registered person , other than those referred to in the second proviso to section 44 , an Input Service Distributor , a person paying tax under section 51 or section 52 , a casual taxable person and a non - resident taxable person , shall furnish an
(१)
भाग चार-ब - २३०-१ २
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, ऑगस्ट १७ , २०२१/श्रावण २६ , शके १ ९ ४३
annual return for every financial year as specified under section 44 electronically in FORM GSTR- 9 on or before the thirty- first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner :
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR- 9A .
( 2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub - section (5) of the said section in FORM GSTR - 9B .
(3) Every registered person , other than those referred to in the second proviso to section 44, an Input Service Distributor , a person paying tax under section 51 or section 52 , a casual taxable person and a non - resident taxable person , whose aggregate turnover during a financial year exceeds five crore rupees , shall also furnish a self- certified reconciliation statement as specified under section 44 in FORM GSTR - 9C alongwith the annual return referred to in sub - rule ( 1 ) , on or before the thirty- first day of December following the end of such financial year , electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner . " .
3. In the said rules , in FORM GSTR- 9 , in the instructions ,-
( a) in paragraph 4 ,-
(A) after the word , letters and figures " or FY 2019-20 " , the word , letters and figures " or FY 2020-21 " shall be inserted ;
(B) in the Table , in second column , for the word and figures " and 2019-20 " wherever they occur , the word and figures ", 2019-20 and 2020-21 " shall be substituted ;
( b ) in paragraph 5 , in the Table , in second column ,-
(A) against serial number 6B , after the letters and figures "FY 2019-20 " , the letters , figures and word " and 2020-21 " shall be inserted ;
(B) against serial numbers 6C and 6D , —
(I) after the word , letters and figures "For FY 2019-20 " , the word and figures " and 2020-21 " shall be inserted ;
(II) for the word and figures " and 2019-20 " , the figures and word " , 2019-20 and 2020-21 " shall be substituted;
( C) against serial number 6E , for the letters and figures " FY 2019-20 " , the letters , figures and word "FY 2019-20 and 2020-21 " shall be substituted ;
(D) against serial number 7A, 7B , 7C , 7D , 7E , 7F , 7G and 7H , in the entry , for the figures and word " 2018-19 and 2019-20 " , the figures and word " 2018-19 , 2019-20 and 2020-21 " shall be substituted ;
(c) in paragraph 7 ,-
(A) after the words and figures "April , 2020 to September , 2020. " , the following shall be inserted , namely :-
"For FY 2020-21 , Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR - 3B between April , 2021 to September 2021." ;
(B) in the Table , in second column ,-
( I ) against serial numbers 10 and 11 , after the entries , the following entry shall be inserted , namely :-
"For FY 2020-21 , details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A , Table 9B and Table 9C of FORM GSTR- 1 of April , 2021 to September , 2021 shall be declared here . " ;
३ महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, ऑगस्ट १७ , २०२१/ श्रावण २६ , शके १ ९ ४३
( II) against serial number 12 ,-
(1) after the words , letters and figures "For FY 2019-20 , the registered person shall have an option to not fill this table . " , the following entry shall be inserted , namely :-
"For FY 2020-21 , aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April , 2021 to September , 2021 shall be declared here . Table 4 ( B ) of FORM GSTR- 3B may be used for filling up these details . " ;
(2) for the figures and word " 2018-19 and 2019-20" , the figures and word "2018-19 , 2019-20 and 2020-21 " shall be substituted ;
(III) against serial number 13 ,-
(1) after the words , letters and figures " reclaimed in FY 2020-21 , the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21 , " , the following entry shall be inserted , namely :-
"For FY 2020-21 , details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April , 2021 to September , 2021 shall be declared here . Table 4( A) of FORM GSTR- 3B may be used for filling up these details . However , any ITC which was reversed in the FY 2020-21 as per second proviso to sub- section (2 ) of section 16 but was reclaimed in FY 2021-22 , the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22 . " ;
(2) for the figures and word " 2018-19 and 2019-20 " , the figures and word "2018-19 , 2019-20 and 2020-21 " shall be substituted ;
(d) in paragraph 8 , in the Table , in second column , for the figures and word " 2018-19 and 2019-20 " wherever they occur , the letters , figures and word " 2018-19 , 2019-20 and 2020-21 " shall be substituted . ".
4. In the said rules , in FORM GSTR- 9C ,-
( i) in Part A, in the table-
(a) in Sl No. 9 , after the entry relating to serial number K, the following serial number and entry relating thereto shall be inserted , namely : -
"K- 1
Others
.";
(b) in Sl No. 11 , after entry relating to " 0.10 % " , the following entry shall be inserted , namely :-
"Others
( c) against Pt . V,-
(I) in the heading , for the words " Auditor's recommendation on additional Liability due to non - reconciliation " , the words "Additional Liability due to non- reconciliation " shall be substituted ;
(II) after entry relating to " 0.10 % " , the following entry shall be inserted , namely :-
." ;
"Others ४
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब, ऑगस्ट १७ , २०२१/ श्रावण २६ , शके १ ९ ४३
( ii) after the table , for the portion beginning with "Verification : " and ending with " and balance sheet etc. " , the following shall be substituted , namely :-
"Verification of registered person :
I hereby solemnly affirm and declare that the information given hereinabove is true and correct and nothing has been concealed there from . I am uploading this self- certified reconciliation statement in FORM GSTR- 9C . I am also uploading other statements , as applicable , including financial statement , profit and loss account and balance sheet , etc. " ;
(iii) in the instructions ,-
(a) in paragraph 4 , in the Table , in second column , for the figures and word " 2018-19 and 2019-20 " wherever they occur , the figures and word " 2018-19 , 2019-20 and 2020-21 " shall be substituted ;
(b) in paragraph 6 , in the Table , in second column, for the figures and word " 2018-19 and 2019-20 " wherever they occur , the figures and word " 2018-19 , 2019-20 and 2020-21 " shall be substituted .
(c) for paragraph 7 , the following paragraph shall be substituted , namely ,- " 7. Part V consists of the additional liability to be discharged by the taxpayer due to non - reconciliation of turnover or non - reconciliation of input tax credit . Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table . Lastly , any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table . " ;
( iv ) Part B Certification shall be omitted .
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 , Extra - ordinary 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- 1021/C.R.58 / Taxation - 1 dated 9th June , 2021 [Notification No. 27/ 2021 - State Tax] which was published in the Maharashtra Government Gazette , Extra- ordinary No. 164 Part - IV - B , dated 9th June, 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 .