RNI No. MAHBIL / 2009/ 37831
सत्यमेवजयते
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार - ब
सोमवार , सप्टेंबर २० , २०२१/भाद्र २९ , शके १ ९ ४३
वर्ष ७ , अंक ११४ ]
[पृष्ठे २, किंमत: रुपये ९ .००
असाधारण क्रमांक २६७
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 Road , Hutatma Rajguru Chowk, Mantralaya , Mumbai 400 032 , dated the 20th September 2021 .
NOTIFICATION
Notification No. 32/2021 -State Tax
MAHARASHTRA GOODS AND SERVICE TAX ACт , 2017 .
No. GST . 1021/ C.R . 84/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 ( Seventh Amendment ) Rules , 2021 .
(2) They shall come into force from the 29th day of August , 2021 .
2. In the Maharashtra Goods and Services Tax Rules , 2017 ,-
( i) in sub - rule ( 1 ) of rule 26 ,-
(a) in the fourth proviso , for the figures , letters and words " 31st day of August , 2021 " , the figures , letters and words "31st day of October , 2021 " shall be substituted ;
(b) with effect from the 1st day of November , 2021 , all the provisos shall be omitted ;
(१)
भाग चार- ब- २६७-१ २
महाराष्ट्र शासन राजपत्र असाधारण भाग चार- ब , सप्टेंबर २० , २०२१/ भाद्र २९ , शके १९ ४३ ( ii) with effect from the 1st day of May , 2021 , in rule 138E , after the fourth proviso , the following proviso shall be inserted , namely :-
"Provided also that the said restriction shall not apply during the period from the 1st day of May , 2021 till the 18th day of August , 2021 , in case where the return in FORM GSTR - 3B or the statement of outward supplies in FORM GSTR- 1 or the statement in FORM GST CMP - 08 , as the case may be , has not been furnished for the period March , 2021 to May , 2021. " ;
( iii) in FORM GST ASMT - 14 , -
No.-
(a) after the words , " with effect from dated _" shall be inserted -" , the words , " vide Order Reference (b ) the words , " for conducting business without registration despite being liable for registration" shall be omitted ;
(c) at the end after " Designation " , the word " Address " shall be inserted .
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 -1021/ C.R.75/Taxation -1, dated 17th August , 2021 [Notification No. 30/ 2021 - State Tax ] which was published in the Maharashtra Government Gazette , Extraordinary No. 230 Part - IV- B , dated 17th August , 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 .