Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2020

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....CES TAX ACT, 2017. No. GST-1020 / C.R.68 / 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 (Sev....

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....) and (2) of section 10 Any other supplier eligible for composition levy under subsections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State. 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), o....