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<h1>Maharashtra GST Rules Amended: New Tax Refund Procedures, Export Provisions, and Property Attachment Rules Effective July 1, 2017.</h1> The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2017, effective from July 1, 2017, introduce several amendments to the Maharashtra GST Rules, 2017. Key changes include modifications in tax terminology, updates to forms and procedures for tax refunds, and new provisions for the refund of integrated tax on exports. The amendments also address inspection, search, and seizure procedures, recovery of tax dues, and the compounding of offenses. Additionally, new rules are introduced for the provisional attachment of property, recovery through various means, and the disposal of seized goods. The notification also updates several GST forms.