The Maharashtra Goods and Services Tax (Third Amendment) Rules, 2019.

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....be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 23rd April 2019. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely :- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registrati....

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....e, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,"; (ii) the proviso shall be omitted ; (c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely :- "Statement under sub-rule (1) shall discharge his liability towards tax or interest"; (d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part IV-B, vide Finance ....

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...., namely:- "(6) A registered person who ceases to avail the benefit of Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part-IV-B, vide Finance Department Notification No. GST.1019/C.R.39/ Taxation-1, dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". ....

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....to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Designation/Status Place : Date: Instructions: (1) The taxpayer paying tax under the provisions of section 10 of the Maharashtra Goods and Services Tax Act, 2017 or by availing the benefit of Notification No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Maharashtra Government Gazette, Extraordinary No. 79, Part-IV-B, vide Finance Department Notification No. GST-1019/C.R.39/Taxation-1, dated the 7th March, 2019 shall make payment of tax on quarterly basis by the due date. (2) Adjustment on account of advances, credit/debit notes or rectifications shall be reported against th....