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

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....SERVICES TAX ACT, 2017. No. GST. 1020/C.R. 80/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. Short Title and Commencement. - (1) These rules may be ca....

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.... of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) In sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified....

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.... than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days fxrom the date of submission of the application."; (iii) In sub-rule (4), for the word, "shall", the word "may....

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....t opt for authentication of Aadhaar number; or (d) Within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), The application for grant of registration shall be deemed to have been approved.". 4. In the said rules, in rule 25, with effect from 21st August, 2020, after th....