Maharashtra GST Amendment Act 2019: New Appellate Authority, Aadhaar for Registration, Digital Payments, and Penalties Introduced.

The Maharashtra Goods and Services Tax (Amendment) Act, 2019, effective January 1, 2020, introduces several amendments to the Maharashtra Goods and Services Tax Act, 2017. Key changes include the introduction of the National Appellate Authority for Advance Ruling, adjustments to the composition scheme, and the requirement for Aadhaar authentication for registration. The Act allows for digital payment facilities, modifies return filing requirements, and permits the transfer of funds between electronic cash ledgers. It also addresses the calculation of interest on late tax payments and introduces penalties for profiteering. Additionally, it provides for retrospective amendments to government notifications.

---

---

---