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of <h1>Maharashtra GST Tenth Amendment: Changes in Input Tax Credit, Annual Returns, and New Penalty Recovery Procedures via Auction.</h1> The Maharashtra Government issued the Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2021, effective from December 29, 2021. Key amendments include changes to Rule 36 on input tax credit, Rule 80 on annual returns for FY 2020-2021, and Rule 95 regarding tax refund applications. Rule 142 now alters the timeline for detention and seizure notices, while Rule 144A introduces procedures for penalty recovery through auction of detained goods. Rule 154 details the appropriation of sale proceeds from goods or property. New forms and modifications to existing forms, such as GST DRC-10, DRC-11, and DRC-22, are also introduced.
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