TaxTMI 
TaxTMI 
Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020.
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....III of 2017), for the purposes hereinafter appearing ; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. (2) Section 1 shall come into force at once. (3) Save as otherwise provided, remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Amendment of section 2 of Mah. XLIII of 2017. 2. In section 2 of the Maharashtra Goods and Services Tax ....
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....to be recorded in writing, be extended,- (a) by the Additional Commissioner of state tax or the Joint Commissioner of state tax, as the case may be, for a period not exceeding thirty days ; (b) by the Commissioner of state tax, for a further period not exceeding thirty days, beyond the period specified in clause (a).". Amendment of section 31 of Mah. XLIII of 2017 7. In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely :- "Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies, in respect of which a tax invoice shall be issued, within such time....
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....r clause (c), the following clause shall be substituted, namely :- "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"; (iii) in clause (e), the words ", fraudulently avails input tax credit" shall be deleted. Amendment of section 140 of Mah. XLIII of 2017. 11. In section 140 of the principal Act,- (a) in sub-section (1), after the words "existing law", the words " within such time and " shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be d....
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.... or collection of, state tax in certain cases. 14. (1) Notwithstanding anything contained in the Government Notification, Finance Department, No.MGST-1017/C.R. 104/Taxation-1, dated the 29th June 2017, issued by the Government of Maharashtra, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the principal Act,- (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st July 2017 and ending with the 30th September 2019 (both days inclusive); (ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling un....
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....tion 10.- These clauses are being amended to harmonise the conditions for eligibility for opting to pay tax under sub-section (1) and sub-section (2A) of the said section. (iii) Amendment of sub-section (4) of section 16.-Sub-section (4) is being amended so as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. (iv) Amendment of clause (c) of sub-section (1) of section 29.-This clause is being amended so as to provide for cancellation of registration obtained voluntarily under sub-section (3) of section 25. (v) Amendment of sub-section (1) of section 30.-A proviso to subsection (1) is being substituted so as to empower the juri....
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.... amendment shall take effect retrospectively from the 1st day of July 2017. (xi) Amendment of section 172.-Section 172 is being amended so as to extend the time limit provided for removal of difficulties thereunder from three years to five years, with effect from the date of commencement of the said Act. (xii) Amendment of Paragraph 4 of Schedule II.-This paragraph is being amended so as to give clarity to the meaning of the entries (a) and (b) of said paragraph with effect from the 1st July 2017. (xiii) Clause 14.-This clause seeks to provide retrospective exemption from state tax on supply of fishmeal, during the period from the 1st day of July 2017 up to 30th day of September 2019 (both days inclusive). It furt....