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<h1>Maharashtra GST Second Amendment Rules 2022: Key Changes in Filing, Input Tax Credit, and Registration Requirements.</h1> The Maharashtra Government has issued the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2022, effective from October 1, 2022. Key amendments include changes to the filing requirements for registered persons under section 39, modifications to rules 36, 37, 38, 42, 43, 60, 83, 85, 89, and 96, and the omission of several rules and forms such as GSTR-1A, GSTR-2, and GSTR-3. The amendments also introduce new provisions for input tax credit and refund claims, and require additional documentation for GST registration, including electricity bill details for proof of business location.