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of <h1>Maharashtra GST Second Amendment 2019: New Rules on Input Tax Credits and Real Estate Projects Effective March 29, 2019.</h1> The Maharashtra Government has issued the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2019, effective from March 29, 2019. These amendments clarify the calculation of input tax credits and their application across various projects, particularly in the real estate sector. Key changes include definitions and calculations related to the value of assets, input tax credits, and the treatment of services during the construction phase. The amendments also introduce new forms for assessment and demand notices, specifying how tax, interest, and penalties should be calculated and communicated. The notification emphasizes compliance with the Maharashtra GST Act, 2017.
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