TaxTMI 
TaxTMI 
TaxTMI 
Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2020
X X X X Extracts X X X X
X X X X Extracts X X X X
....T. 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 called the Maharashtra Goods and Services Tax (T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ar 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" shall be substituted; (iv) For sub-rule (5), the following sub-rule shall be substituted, namely:- "(5)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....formation 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 the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted. By order and in the name of the Governor....