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of <h1>Maharashtra GST 6th Amendment: Changes to Rules 117, 122-126, 137-138; New E-way Bill Procedures in Rule 138.</h1> The Maharashtra Goods and Services Tax (6th Amendment) Rules, 2017, effective from a date to be notified by the Maharashtra government, amend several rules under the Maharashtra Goods and Services Tax Rules, 2017. Key changes include the deletion of certain words in Rule 117, and the substitution of Rules 122 to 126 and 137 to 138 with provisions aligning with the Central GST Rules. Rule 138 outlines requirements for generating e-way bills for goods movement, specifying conditions, exemptions, and procedures for registered and unregistered persons. Additional rules, 138A to 138D, detail documentation, verification, inspection, and detention procedures for goods in transit.
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