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of <h1>Maharashtra GST Rules Amended: Changes to Rule 23 and Rule 62; New Forms Introduced for Tax Returns and Payments.</h1> The Maharashtra Government issued the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2019, effective from April 23, 2019. Key amendments include changes to Rule 23, requiring all returns from the period of registration cancellation to revocation to be filed within 30 days of revocation. Rule 62 is revised to update the form and manner of return submissions for composition taxpayers, introducing FORM GST CMP-08 for quarterly self-assessment tax statements. The notification also specifies procedures for taxpayers availing benefits under Notification No. 02/2019-State Tax (Rate) and includes updates to FORM GST REG-01 for indicating tax payment options.
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