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of <h1>Maharashtra GST Amendment Bill 2018: Changes for SMEs, Reverse Charge, Input Tax Credit, and New Filing System.</h1> The Maharashtra Goods and Services Tax (Amendment) Bill, 2018, seeks to amend the Maharashtra Goods and Services Tax Act, 2017, to address difficulties faced by taxpayers, particularly small and medium enterprises, under the GST regime. Key amendments include clarifying the scope of supply, empowering the state government to notify classes of registered persons for reverse charge tax payment, enhancing the composition levy limit, specifying the scope of input tax credit, and facilitating multiple registrations for businesses within the same state. The Bill also introduces a new system for filing returns and availing input tax credit, and it proposes procedural changes for registration and appeals.
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