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Amendment in Notification No.11/2017-State Tax (Rate) dated the 29th June, 2017

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.... MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1023/C.R.39/Taxation 1.- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) section 15, sub-section (1) section 16 and section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, o....

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....Notification No. 03/2022-State Tax (Rate), dated the 8^th August, 2022."; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1^st January of the precedin....

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....2, for the words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted ; (ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any fin....

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....rvices of GTA in relation to transportation of goods supplied by us during, the financial year...............under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one y....