RNI No. MAHBIL / 2009 /37831
सत्यमेवजयते
महाराष्ट्र शासन राजपत्र
असाधारण भाग चार - ब
मंगळवार , डिसेंबर १४ , २०२१/ अग्रहायण २३ , शके १ ९ ४३
वर्ष ७ , अंक १५५]
[पृष्ठे २ , किंमत: रुपये ९ .००
असाधारण क्रमांक ३७ ९
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 14th December 2021 .
NOTIFICATION
Notification No. 37/2021 - State Tax
No. GST -1021/ C.R. 110/ 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 (Ninth Amendment) Rules , 2021 .
(2) These rules shall come into force from the 1st day of December , 2021 .
2. In the Central Goods and Services Tax Rules , 2017 ,-
( i ) in FORM GST DRC - 03 ,-
(a) in the heading , after the words " or statement " , the words , letters and figures " intimation of tax ascertained through FORM GST DRC - 01A " shall be inserted ; or (b) against item 3, in column ( 3 ) , for the word and letters " Audit , investigation , voluntary , SCN , annual return , reconciliation statement , others ( specify ) " , the words , letters , figures and brackets " Audit , inspection or investigation , voluntary , SCN , annual return , reconciliation statement , scrutiny , intimation of tax ascertained through FORM GST DRC - 01A , Mismatch ( Form GSTR - 1 and Form GSTR- 3B ) , Mismatch ( Form GSTR- 2B and Form GSTR - 3B ) , others ( specify ) " shall be substituted ;
(१)
भाग चार-ब-३७९ -१ २
महाराष्ट्रशासन राजपत्र असाधारण भाग चार - ब , डिसेंबर १४ , २०२१/ अग्रहायण २३ , शके १ ९ ४३
( c) against item 5 , in column ( 1) , after the word and figures " within 30 days of its issue " , the words , letters , figures and brackets " , scrutiny , intimation of tax ascertained through Form GST DRC - 01A , audit , inspection or investigation , others ( specify ) " shall be inserted ;
(d) for the table , under serial number 7 , for the table , the following table shall be substitued , namely : -
Act
Interest
Fee
Total
Tax Period
Place of supply (POS) (4)
Others (9)
Ledger utilised (Cash/ Credit) (11)
" Sr. No. (1) (2) (3)
Tax/ Cess (5) (6)
Penalty , if applicable (7)
(8)
(10)
Date of debit entry (13)
Debit entry No. (12)
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 Notificatiion No. GST- 1021 / C.R . 90 /Taxation - 1 , dated 7th October , 2021 [ Notification No. 35 /2021- State Tax ] which was published in the Maharashtra Government Gazette , Extraordinary No. 230 , Part IV - B , dated 7th October , 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 .