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    <title>The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2019.</title>
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    <description>Amendments require persons with cancelled registrations to file returns for the cancellation-to-revocation period within thirty days of revocation. Rule 62 is restructured to require composition taxpayers and those availing the state-rate notification benefit to file quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4, to treat the quarterly statement as discharging tax and interest shown, and to prescribe filing rules on withdrawal or cessation. FORM GST CMP-08 is inserted with verification and instructions; FORM GST REG-01 is amended to capture the notification option.</description>
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