TaxTMI 
TaxTMI 
TaxTMI 
Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2020.
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..... No. GST-1020 / C.R.97C / 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 Government of Maharashtra, on the recommendations of the Council, 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 ma....
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.... required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A, the following rule shall be substituted, namely:- "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- ....
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....ies under section 37 or statement under rule 62, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.". 4. In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted, namely:- "Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose a....
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....tement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.". 6. In the said rules, in rule 142, in sub-rule (1A) , -- (i) for the words "proper officer shall", the words "proper officer may" shall be substituted; (ii) for the words "shall communicate", the word "communicate" shall be substituted. 7. In the said rules, in FORM GSTR-1, ....