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of <h1>Maharashtra GST Rules Amended: Registration Cancellation, Refund Timelines, and New Forms Introduced Effective May 18, 2021.</h1> The Maharashtra Government issued the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2021, effective from May 18, 2021. Key amendments include changes to rules concerning the cancellation of registration, refund claims, and the withholding and release of refunds. Rule 23 now allows for extensions in the time period for cancellation of registration. Rule 90 introduces provisions for excluding certain periods from the refund claim timeline and allows applicants to withdraw refund applications. Changes in rules 92 and 96 involve the substitution of forms and conditions for withholding and releasing refunds. New forms GST RFD-07 and GST RFD-01W have been introduced for refund processes.
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