Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.

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....प्राधिकृत प्रकाशन महाराष्ट्र विधानमंडळाचे अधिनियम व राज्यपालांनी प्रख्यापित केलेले अध्यादेश व केलेले विनियम आणि विधि व न्याय विभागाकडून आलेली विधेयके (इंग्रजी अनुवाद). In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax related Laws (Amendments, Validation and Savings) Act, 2017 (Mah. Act No.XLII of 2017), is hereby published under the ....

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....te; (b) remaining sections shall come into force from such date as the State Government may by notification in the Official Gazette appoint, and different dates may be appointed for different provisions. CHAPTER II AMENDMENTS TO THE MUMBAI MUNICIPAL CORPORATION ACT. 2. In section 3 of the Mumbai Municipal Corporation Act (hereinafter, III of of section 3 in this Chapter, referred to as “the Mumbai Corporation Act”), clause (pa) 1888. of III of shall be deleted. 1888. Amendment 3. In section 126 of the Mumbai Corporation Act, in sub-section (2), in of section 126 clause (a), the words "and, in the case of octroi on such articles" shall be of III of deleted. 1888. Amendment 4. In section 128 of the Mumbai Corporation Act, in sub-section (1), in of section 128 clause (a), the words "and the articles on which octroi shall be levied,” shall of III of be deleted. 1888. Amendment of 5. In section 139 of the Mumbai Corporation Act, entry (4) shall be section 139 of deleted. III of 1888. Deletion of 6. Above section 192 of the Mumbai Corporation Act, the heading heading "Octroi” shall be deleted.....

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....Panchayats and Industrial Townships Act, 1965; (f-a4) "Chief Executive Officer" of the Zilla Parishads means the Chief Executive Officer of a Zilla Parishad appointed under section 94 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ; (f-a5) "Chief Executive Officer" of the Cantonment Board means the person appointed as the Chief Executive Officer of a cantonment under the Cantonments Act, 2006; (f-a6) "Municipal Commissioner” means the Municipal Commissioner for the Municipal Corporation appointed under the Mumbai Municipal Corporation Act or as the case may be, under the Maharashtra Municipal Corporations Act ;". 14. In section 3 of the Entertainments Duty Act,— of section 2 of I of 1923. Amendment of section 3 (1) except sub-sections (6), (7) and (8), for the words "State of I of 1923. Government", wherever they occur, the words “local authority" shall be substituted ; (2) in sub-section (3), in clause (j), for the word "Commissioner" the words "local authority" shall be substituted ; (3) in sub-section (4), in clause (d), for the words "Collector of the District" the following ....

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.... 6 of the Entertainments Duty Act, in sub-sections (1) and (2), for the word "Collector" the words "local authority" shall be substituted. 22. In section 8 of the Entertainments Duty Act, for the portion of section 8 beginning with “The Commissioner” and ending with “the State Government" the words "Any officer duly authorized by the local authority” shall be substituted. of I of 1923. Amendment 23. In section 9A of the Entertainments Duty Act, for the words "State of section 9A Government", wherever they occur, the words "local authority” shall be substituted. of I of 1923. Amendment of section 9B of I of 1923. Amendment 24. In section 9B of the Entertainments Duty Act, for the word "Government" the words "local authority" shall be substituted. 25. In section 9C of the Entertainments Duty Act, for the word of section 9C "Collector" the words “local authority” shall be substituted. of I of 1923. Amendment 26. In section 9D of the Entertainments Duty Act, for the word of section 9D "Collector" the words “local authority” shall be substituted. of I of 1923.....

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....ction 2 clauses (6A), (31A), (42), (70A), (70B) and (70C) shall be deleted. 33. In section 32 of the Municipal Corporations Act,- (1) in sub-section (4), the words "octroi or" shall be deleted; (2) in sub-section (5), the word “octroi" shall be deleted. 34. In section 99 of the Municipal Corporations Act, the words, brackets and letters “excluding local body tax under clause (aaa) thereof" shall be deleted. of LIX of 1949. Amendment of section 32 of LIX of 1949. Amendment of section 99 of LIX of 1949. 35. Sections 99A, 99B, 99C and 99D of the Municipal Corporations Act Deletion of shall be deleted. sections 99A to 99D of LIX of 1949. 36. In section 127 of the Municipal Corporations Act, in sub-section Amendment (2), clauses (a), (aa) and (aaa) shall be deleted. of section 127 of LIX of 1949. 37. In section 128 of the Municipal Corporations Act, in clause (5), the Amendment words "octroi and "shall be deleted. of section 128 of LIX of 1949. 38. Section 146 alongwith the heading “Exemptions from Octroi" of the Deletion of Municipal Corporations Act shall be deleted.....

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....de the basic manufacturing cost, Central Goods and 13 of Services Tax levied under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, Cess under the Goods and Services Tax (Compensation to States) Act, 2017 and Goods and 15 of Services Tax under the Maharashtra Goods and Services Tax Act, 2017. 2017 and if the vehicle has been sold in the State of Maharashtra Mah. of from any other State or Union Territory shall include the Goods 2017. and Services Tax paid in such State or Union Territory, and 52 of 1962. 13 of 2017. 15 of 2017. 12 of 2017. 13 of 2017. 15 of 2017. Mah..... of 2017. Mah. XLII of महाराष्ट्र शासन राजपत्र असाधारण भाग आठ, मे २९, २०१७ / ज्येष्ठ ८, शके १९३९ (b) a vehicle imported into India irrespective of its place of ma....

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....uses (aa) and (e) shall be deleted. of section 105 of Mah. XL of 1965. 52. Chapter IXA and sections 148A to 1480 of the Municipal Councils Deletion of Act shall be deleted. Chapter IXA and sections 148A to 1480 of Mah. XL of भाग आठ - ९० - ३ 1965. Amendment महाराष्ट्र शासन राजपत्र असाधारण भाग आठ, मे २९, २०१७ / ज्येष्ठ ८, शके १९३९ CHAPTER VIII AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975. 53. In Schedule I appended to the Maharashtra State Tax on Mah. to Schedule I Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the XVI of following entry shall be substituted, namely:― of Mah. XVI of 1975. "20A. Persons, registered under the Maharashtra Goods and Services Tax Act, 2017. CHAPTER-IX AMENDMENTS TO THE MAH....

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....ठ, मे २९, २०१७ / ज्येष्ठ ८, शके १९३९ (13) clause (27) shall be deleted; (14) in clause (29), the words “or purchase tax leviable or as the case may be," shall be deleted; (15) in clause (32), Explanation I shall be deleted; (16) in clause (33), Explanation I shall be deleted. 57. In section 3 of the Value Added Tax Act,― (1) sub-section (1) shall be deleted; (2) in sub-section (2),— (a) for the words “to whom sub-section (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made" the words "whose turnover of all sales of goods” shall be substituted; (b) in the proviso, the words “and purchases" and the words “or turnover of purchases” shall be deleted; (3) in sub-section (3), the words “or turnover of purchases” shall be deleted; (4) sub-section (5A) shall be deleted; (5) in sub-section (8), the words “or purchases" shall be deleted. 58. In section 6 of the Value Added Tax Act,― Amendment ....

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....l be inserted, namely :— 2005. Speedy disposal of various proceedings. "26B. The State Government may enact a scheme by a notification in the Official Gazette providing for,- (i) the speedy disposal of proceedings of assessments under section 23, rectifications under section 24, review under section 25, appeals under section 26, refund proceedings and recovery proceedings; (ii) criterion for selection of cases for assessment; and (iii) criterion for selection of cases for withdrawal of pending proceedings referred in clause (i).". Amendment 64. In section 30 of the Value Added Tax Act, in sub-section (2), after of section 30 the second proviso, the following proviso shall be added, namely :- of Mah. IX of 2005. Deletion of section 31A of Mah. IX of 2005. Amendment of section 41 of Mah. IX of 2005. Amendment of section 42 of Mah. IX of 2005. "Provided also that, in case a dealer, whose registration is deemed to be cancelled under sub-section (6A) of section 16, files an annual revised return, as provided under clause (b) or, as the case may be, clause (c), of sub-section (4) ....

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....in some other form), in execution of the works contract under the Act, at one per cent. of the payment received in respect of said flats, dwellings or buildings or premises till the date immediately preceding the date on which the Maharashtra Goods and Services Tax Act comes into force, and deduct the amount so determined from the composition amount paid as per the aforesaid notification, and (ii) take the credit into the electronic credit ledger prescribed under the Maharashtra Goods and Services Tax Act of the balance unutilized amount remained on the date on which the Maharashtra Goods and Services Tax Act comes into force."; (4) sub-sections (3), (3A) and (4) shall be deleted. 68. In section 45 of the Value Added Tax Act,― Amendment ११ of section 45 (1) in sub-section (2), the words “or purchased” shall be deleted; of Mah. IX of (2) in sub-section (3),- (a) the words “or purchases”, at both the places where they occur, shall be deleted ; (b) in the proviso, the words or purchase" shall be deleted. 2005. 69. In section 47 of the Value Added Tax Act, after sub-section ....

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....escribed manner.". 74. Section 87 of the Value Added Tax Act shall be deleted. 75. In Schedule A appended to the Value Added Tax Act, for the entries of Mah. IX of 1 to 63, the following entries shall be substituted, namely :- 2005. "1 Toddy and Arak- Nil Deletion of Schedules B, C and E of Mah. IX of 2005. Amendment to Schedule 2 Goods supplied from bond to foreign going ships and aircrafts. Nil.". 76. Schedules B, C, and E appended to the Value Added Tax Act shall be deleted. 77. Schedule D appended to the Value Added Tax Act shall be renamed D of Mah. IX as Schedule B thereof and in Schedule B as so renamed,― of 2005. (a) entry 4 shall be deleted ; (b) in entry 6, in column (2), for the figures and words “entry 8 of SCHEDULE C, entry 11 and entry 11A " the figures and words " entry 11, 11A and entry 13 " shall be substituted." ; महाराष्ट्र शासन राजपत्र असाधारण भाग आठ, मे २९, २०१७ / à....