Maharashtra Goods and Services Tax (Second Amendment) Rules, 2025

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....1025/C.R.-22 /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, on the recommendations of the Council, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely: - 1. (1) These rules may be called the Maharashtra Goods and Services ....

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....lly for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely :- "Provided further that where the notice or statement or order mentioned in sub-section (1) of section 128A of the Act includes demand of tax, partially for the ....