Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2020.

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....1020/C.R.-72 /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 Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2020. (2) ....

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....plies shall be verified by a registered mobile number based One Time Password facility. Explanation.-For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.". By order and in th....