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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020-State Tax - Maharashtra SGST

Extract

..... FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 8th July 2020. NOTIFICATION Notification No. 58/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/C.R.-72 /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 hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely .....

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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020-State Tax - Maharashtra SGST

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..... . Explanation.-For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be.”. 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. 17 .....

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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2020. - 58/2020-State Tax - Maharashtra SGST

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