भाग चार-ब, असा. क्रमांक ४०, FINANCE DEPARTMENT, NOTIFICATION, MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No…

RNI No. MAHBIL /2009/37831

महाराष्ट्र शासन राजपत्र

असाधारण भाग चार-ब

वर्ष १०, अंक ९(३)] मंगळवार, जानेवारी १६, २०२४/पौर्ष २६, शके १९४५ [पृष्टठे २, किंकंमत : रुपये ९.००

असाधारण क्रमांक ४०

प्ाकिंधकृत प्काशन

महाराष्ट्र शासनाने महाराष्ट्र अकिंधकिंनयेमांन्वये तयेार केलेले

(भाग एक, एक-अ आकिंण एक-ल येांमध्ये प्किंसद्ध केलेले किंनयेम व आदेश येांव्येकिंतररक्त) किंनयेम व आदेश.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 16th January, 2023.

NOTIFICATION

Notification No. 56/2023—State Tax

Maharashtra Goods and services tax act, 2017.

No. MGST-1524/C.R.6 /Taxation-1.— In exercise of the powers conferred by section 168A of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017) (hereinafter referred to as the said Act) and in partial modification of the notifications of the Government notification of the Finance Department No. 35/2020- State Tax, dated the 13th May, 2020 published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 111, dated the 13th May, 2020 and No. 14/2021- State Tax, dated the 3rd December, 2021 published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.126, dated 6th May, 2021 and No.13/2022-State Tax, dated the 8th August, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.291, dated the 8th August, 2022, and No.09/2023-State Tax, dated the 24th May, 2023, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 198, dated the 24th May, 2023,the Government, on the recommendations of the Council, hereby, extends the time limit specified under sub-section (10) of section 73 for issuance of order under sub-section (9) of section 73 of (१) भाग चार-ब-४०–१ २ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी १६, २०२४/पौर्ष २६, शके १९४५ the said Act, for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely :—

(i) for the financial year 2018-19, up to the 30th day of April, 2024 ;

(ii) for the financial year 2019-20, up to the 31st day of August, 2024.

By order and in the name of the Governor of Maharashtra,

MANDAR KELKAR, Deputy Secretary to Government.

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.

भाग चार-ब, असा. क्रमांक ४०, FINANCE DEPARTMENT, NOTIFICATION, MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1524/C.R. 6/Taxation-1. Tuesday, 16th January 2024.