Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2020.

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....viso shall be substituted, namely:- "Provided that the State Government may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii)  a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be 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.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing sh....

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....Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note : The principal rules Notification No. MGST-1017/C.R. 90/Taxation-1 was published in the Maharashtra Government Gazette, dated the 22nd June, 2017, Part IV-B, Extra-ordinary No. 170, dated the 22nd June, 2017 and last amended notification No. GST-1020/C.R. 91B/Taxation- 1[72/2020-State Tax], dated the 14th October, 2020, published in the Maharashtra Government Gazette, Part VI-B, Extra-ordinary No. 246 dated the 14th October, 2020. ============= Document 1 महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ "FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units /developers) 1. GSTIN 2. (a) Legal na....

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.... Amount of tax Pla Details at able ce y e/ e valu of Suppl GS GST GST Ame TR- R-1 attrac 1/5 15 Tax Effective R-3B filing nt ndme perio date of d in cancellat TI Le e sup ting peri status made whic ion, if ga % ply rever od filing (Yes/ , if h any of su na pp m lie e r 1 date se No) any amen (Na me of charg (GST ded e IN, (Y/N Other Stat s) e/U T) Zo N N Da V Integ Ce St Ces 0. 5 al rated ntr S e e u tax al S e tax U 320 u ta 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 6. Amendment to Debit/Credit notes (Amendment to 5) Revised details Details of original document R T at a e X ||2 21 Amount of tax Plac e of Sup GS GST GS ply TR- R-1/5 TR- attr 1/5 Ame Tax Effec ndme peri tive 3B nt od date suppl acti peri filing fili made of of y ng od dat....

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.... Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax value State /UT tax Commerce Operator (Original/ Amended) (Original / Revised) 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS ६ महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ PART-D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference Bill of entry details date Amount of tax Amended (Yes/No) Port No. Date Value Integrated tax Cess code 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units/developers on bill of entry (including amendments thereof) GSTIN of Trade/ ICEGATE the Supplier Legal name Reference Bill of Entry details Amount of tax Amende....

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....Amendment to table 3) 5 reverse Debit Credit notes received during current tax period i. INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. V. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of a....

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....¤°à¤¾à¤œà¤ªà¤¤à¥à¤° असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ Amendment Debit/Credit to notes(Amendment to 5) 7 ISD credit received 8 Amendment to ISD credit received 9 TDS/TCS credit received 10 & 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his regis....

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....Ÿà¥‹à¤¬à¤° २३, २०२० / कार्तिक १, शके १९४२ 9. In the said rules, in FORM GSTR-5, - (i). in the table, - (a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - "(d) (e) ARN Date of ARN Auto Populated Auto Populated."; (b) in serial number 10, - (A) in the heading, after the words, "Total tax liability”, the brackets and words "(including reverse charge liability, if any)", shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely, - "10C. On account of inward supplies liable to reverse charge (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) (ii.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; for all inter-state B to C supplies, where invoice value i....

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....ntry shall be substituted, namely: - "ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period"; (b) against Pt. V, for the heading, the following heading shall be substituted, namely: - "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.”; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here." महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक à¥....

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.... it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table."; (F) against serial number 8C, for the entries, the following entry shall be substituted, namely:- "Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the MGST Act, 2017."; भाग चार -ब २५९ —२अ १२ महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ (d) in paragraph 7, - (A) (....

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....."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words “an option to not fill this table.", for the letters, figures and word “FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019- 20" shall be substituted; महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ १३ (e) in paragraph 8, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018- 19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted. 12. In the said rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and ....

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.... Rate Turnover Tax Act Period POS (Plac+e of Tax Interest Penalty Fee Others Total From To Supply) 1」2」 3 4」5།6། 7「8 9 ། 10 | 11 」「 12 | 13 Total महाराष्ट्र शासन राजपत्र असाधारण भाग चार -ब, ऑक्टोबर २३, २०२० / कार्तिक १, शके १९४२ १५ 19. In the said rules, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - "Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 Integrated tax Central tax State/UT tax Cess Total 20. In the said rules, in FORM GST DRC-24, for the table, the following table shall be substituted, namely: - "Act Tax Interest Penalty Fee Other Dues Total Arrears 1 2 3 4 5 6 7 Central tax State UT....