Maharashtra Goods and Services Tax (Amendment) Act, 2025

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....d the Maharashtra Goods and Services Tax (Amendment) Act, 2025. (2) Save as otherwise provided in this Act, this section shall come into force with immediate effect, and the remaining sections shall come into force on such date, with prospective or retrospective effect, as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act, shall be construed as a reference to the coming into force of that provision. Amendment of section 2 of Mah. XLIII of 2017. 2. In section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017.)(hereinafter referred as the "pr....

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....sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;". Amendment of section 12 of Mah. XLIII of 2017. 3. In section 12 of the principal Act, sub-section (4) shall be deleted. Amendment of section 13 of Mah. XLIII of 2017 4. In section 13 of the principal Act, sub-section (4) shall be deleted. Amendment of section 17 of Mah. XLIII of 2017 5. In section 17 of the principal Act, in sub-section (5), in clause (d), -- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July 2017; (ii) the Explanation ....

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....not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". Amendment of section 38 of Mah. XLIII of 2017. 8. In section 38 of the principal Act, -- (i) in sub-section (1), for the words "an auto-generated statement", the words "a statement" shall be substituted; (ii) in sub-section (2), -- (a) for the words "auto-generated statement under", the words "statement referred in" shall be substituted; (b) in clause (a), the word "and" shall be deleted; (c) in clause (b), after the words "by the recipient,", the word "including" shall be inserted; (d) after clau....

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.... "122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees or ten per cent. of the tax payable on such goods, whichever is higher.". Insertion of new section 148A in Mah. XLIII of 2017. 13. After section 148 of the principal Act, the following section shall be inserted, namely: -- Track and trace mechanism for certain goods. "148A. (1) The Government may, on the recommendations of the Council, by notification, specify, - ....