TaxTMI 
TaxTMI 
The Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.
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....on-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 further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise p....
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.... such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act." ; (3) Where the tax invoices related to the inputs held in stock are not available, the reg....
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....etails specified in clause (e), contain the following details, namely,- (i) name and address of the recipient ; (ii) address of delivery ; and (iii) name of the country of destination : " ; (4) in rule 61, for sub-rule (5), the following sub-rules shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017, namely :- "(5) Where the time limit for furnishi....
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....the tax period; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be c....