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    <title>Maharashtra Goods and Services Tax (Second Amendment) Rules, 2022</title>
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    <description>Amendments revise compliance, return-filing, and input tax credit reconciliation under the Maharashtra GST Rules. They add suspension triggers for prolonged non-filing of monthly or quarterly returns, remove multiple references to FORM GSTR-2, require reversal or payment of availed ITC if supplier payment is not made within the statutory period with re-availment permitted upon subsequent payment, and omit several rules and forms while updating refund and registration form requirements.</description>
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