Maharashtra Goods and Services Tax (Amendment) Rules, 2017.

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....T.1017/C.R. 100 (1)/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment) Rules, 2017. (2) Th....

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.... (e) in rule 19, in sub-rule (1), in the second proviso, for the words "the said rule", the words, brackets and figures "sub-rule (2) of rule 8" shall be substituted ; (f) in rule 21, for clause (b), the following clauses shall be substituted, namely :- "(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereun....

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....ered person on the common portal."; (h) (i) in rule 26, in sub-rule (1), for the words "Board", the words "State Government" shall be substituted ; (ii) in rule 26, in sub-rule (3), for the words "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)", the words "or through e-signature as specified under the provisions of the Information Technology Act, 20....