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Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020 - 38/2020—State Tax - Maharashtra SGST

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..... , 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020.     (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule 26 in sub-rule (1), after the proviso, following proviso shall be inserted, .....

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Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020 - 38/2020-State Tax - Maharashtra SGST

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..... n.-For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.”. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note:-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June, 2017, vide notification No. MGST-1017/C.R.90/Taxation-1, dated 22nd June, 2017 and were .....

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Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020 - 38/2020-State Tax - Maharashtra SGST

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