TaxTMI 
TaxTMI 
Amendments to MGST Act, 2017 [L. A. BILL No. LXXI OF 2018. Dt. 22-11-2018]
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....ashtra Goods and Services Tax (Amendment) Ordinance, 2018 Mah. (XLIII of 2017.on the 13th October 2018; Mah. Ord. XXII of 2018.) AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Sixty-ninth Year of the Republic of India as follows :- Short title and commencement. 1. (1) This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2018. (2) Section 1 shall be deemed to have come into force on the 13th October 2018. (3) Save as otherwise provided, remaining sections shall come into force on such date as the Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of section 2 of Mah. XLIII of 2017. 2. In section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017.) (hereinafter referred to as the "principal Act"),-- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal" the words, ....
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....-- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". Amendment of section 10 of Mah. XLIII of 2017. 5. In section 10 of the principal Act,- (a) in sub-section (1),- (i) for the words "in lieu of the tax payable by him, an amount calculated at such rate" the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (ii) in the proviso, for the words "one crore rupees" the words "one crore and fifty lakh rupees" shall be substituted; (iii) after the proviso, the following proviso shall be inserted, namely :- "Provided further that, a person who opts to pay tax under clause (a) or clause (b) or c....
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....rteen persons (including the driver), except when they are used for making the following taxable supplies, namely:- (A) further supply of such motor vehicles; or (B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used-- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that, the input tax credit in respect of such services shall be available,- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or air....
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....erce operator" the words and figures "who is required to collect tax at source under section 52" shall be inserted. Amendment of section 25 of Mah. XLIII of 2017. 13. In section 25 of the principal Act,-- (a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely :- "Provided further that, a person having a unit, as defined in the Special Economic Zones Act, 2005, (28 of 2005.) in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State."; (b) in sub-section (2), for the proviso, the following proviso shall be substituted, namely:-- "Provided that, a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". Amendment of section 29 of Mah. XLIII of 2017. 14. In section 29 of the principal Act,-- (a) in the marginal note, after the word "Cancellation" the words "or suspension" shall be inserted ; (b) in sub-sect....
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....ouncil, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (b) in sub-section (7), the following proviso shall be inserted, namely:-- "Provided that, the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (c) in sub-section (9),-- (i) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed" the words "in such form and manner as may be prescribed" shall be substituted; (ii) in the proviso, for the words "the end of the financial year" the words "the end of the financial year to which such details pertain" shall be substituted. Insertion of section 43A in Mah. XLIII of 2017. 18. After section 43 of the principal Act, the following section shall be inserted, namely :- Proc....
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.... 48 of Mah. XLIII of 2017. 19. In section 48 of the principal Act, in sub-section (2), after the word and figures "section 45" the words "and to perform such other functions" shall be inserted. Amendment of section 49 of Mah. XLIII of 2017. 20. In section 49 of the principal Act,-- (a) in sub-section (2), for the word and figures "section 41" the words, figures and letter "section 41 or section 43A" shall be substituted; (b) in sub-section (5),-- (i) in clause (c), the following proviso shall be inserted, namely :- "Provided that, the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"; (ii) in clause (d), the following proviso shall be inserted, namely :- "Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". Insertion of sections 49A and 49B in Mah. XLIII of 2017. 21. After section 49 of t....
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.... clause (b), after the words "arising from the said order," the words "subject to a maximum of twenty-five crore rupees," shall be inserted. Amendment of section 112 of Mah. XLIII of 2017. 26. In section 112 of the principal Act, in sub-section (8), in clause (b), after the words "arising from the said order," the words "subject to a maximum of fifty crore rupees," shall be inserted. Amendment of section 129 of Mah. XLIII of 2017. 27. In section 129 of the principal Act, in sub-section (6) and in the proviso, for the words "seven days", the words "fourteen days" shall be substituted. Amendment of section 143 of Mah. XLIII of 2017. 28. In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely :- "Provided further that, the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.". Amendment of Schedule I of Mah. XLIII of 2017. 29. In Schedule I appended to the principal Act, in paragraph 4, for the words "taxable person" the word "person" shall be substituted....
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....t of tax under the Goods and Services Tax laws. In this regard, the proposed new return filing system envisages quarterly filing of the return and tax payment for small taxpayers along with minimum paperwork. In order to implement the new return filing system, and also to overcome the above difficulties, it was proposed to amend the Maharashtra Goods and Services Tax Act, 2017, suitably. 3. The then proposed Amendments, inter alia, provided for the following, namely:- (i) to amend section 7 of the Act, so as to clarify the scope of supply ; (ii) to amend section 9 of the Act, for empowering the State Government to notify the classes of registered persons for paying the tax on reverse charge basis, in respect of receipt of supplies of certain specified categories of goods or services or both, from the unregistered suppliers ; (iii) to amend section 10 of the Act, so as to enhance the limit of composition levy from one crore rupees to one crore and fifty lakh rupees ; (iv) to amend section 17 of the Act, so as to specify the scope of input tax credit ; (v) to amend section 22 of the Act, in view of the enhancement in the exemption limit for registration in the speci....