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of <h1>Maharashtra GST Third Amendment 2023: Key Changes in Service Valuation, Order Issuance, and Tax Registration Rules.</h1> The Maharashtra Government has issued the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2023, effective from October 26, 2023. Key amendments include changes to rules regarding the valuation of services provided to related persons, modifications in the issuance of orders and intimations, and updates to various GST forms. Notably, the value of corporate guarantees provided to financial institutions will be deemed as one percent of the guarantee amount or the actual consideration, whichever is higher. The amendments also introduce new categories for professional enrollment and specify conditions for the cancellation of tax registrations.
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