TaxTMI 
TaxTMI 
Maharashtra Goods and Services Tax (Amendment) Rules, 2019
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....d rules, in rule 7, in the Table, against serial number (3), in column (3), for the word "goods", the words, "goods and services" shall be substituted. 4. In the said rules, in rule 8, in sub-rule (1),- (a) the first proviso shall be omitted; (b) in the second proviso, for the words "Provided further", the word "Provided" shall be substituted. 5. In the said rules, for rule 11, the following rule shall be substituted, namely :- "11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely :- (a) such person has more than one place of business as defined in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c) all separately registered places of b....
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.... rule 41, the following rule shall be inserted, namely :-- "Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner : Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration. Explanation.-- For the purposes of this sub-rule, it is hereby clarified that the 'value of assets' means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly regist....
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.... 11. In the said rules, in rule 80, in sub-rule (3), after the words "Every registered person", the words, brackets and figures "other than those referred to in the proviso to sub-section (5) of section 35," shall be inserted. 12. In the said rules, in rule 83,- (a) in sub-rule (1), in clause (a), for the words "Central Board of Excise" the words "Central Board of Indirect Taxes" shall be substituted ; (b) in sub-rule (3), in the second proviso, for the words "eighteen months", the words "thirty months" shall be substituted ; (c) for sub-rule (8), the following sub-rule shall be substituted, namely :-- "(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to--- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return ; (c) make deposit for credit into the electronic cash ledger ; (d) file a claim for refund ; (e) file an application for amendment or cancellation of registration ; (f) furnish information for generation of e-way bill ; ....
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....ot be required to be revalidated by the proper officer: "Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.". 18. In the said rules, in rule 96A ,- (a) in the marginal heading, for the words "Refund of integrated tax paid on export", the word "Export" shall be substituted ; (b) in sub-rule (1), in clause (b), after the words "convertible foreign exchange", the words "or in Indian rupees, wherever permitted by the Reserve Bank of India" shall be inserted. 19. In the said rules, in FORM GST REG-01, in instruction 12, for the words "business verticals" at both the places and the word "vertical" where they occur, the words "places of business" shall be substituted. 20. In the said rules, in FORM GST REG-17, at the end, the following "Note" shall be inserted, namely :- "Note :- Your registration stands suspended with effect from ---------- (date).". 21. In the said rules, in FORM GST REG-20, at the end, the following "Note" shall be inserted, namely :- "Note :- Suspension ....
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....ax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5 (b) in clause 7, for the Table, the following Table shall be substituted, namely:- "Quarter Rate Original details Revised details Total Turnover Out of turnover reported in (3), turnover of services Central Tax State/UT Tax Total Turnover Out of turnover reported in (7), turnover of services Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10"; 25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- "DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name - Designation / Status". 26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- "DECLAR....
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....d paid Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Central tax State/UT tax CESS Integrated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 10 11"; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- "18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15(item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7". Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] ....