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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

Extract

..... inance, namely :- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. (2) Section 1 shall come into force at once. (3) Save as otherwise provided, remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 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 to as the “principal Act”), in clause (114), for sub-clauses (c) and (d), the following sub-clauses shall be substituted, namely:- “(c) Dadra and Nagar Haveli and Daman and Diu ; (d) Ladakh ;”. Amendme .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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..... iod not exceeding thirty days, beyond the period specified in clause (a).”. Amendment of section 31 of Mah. XLIII of 2017 7. In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely :- “Provided that the Government may, on the recommendations of the Council, by notification,- (a) specify the categories of services or supplies, in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed ; (b) subject to the condition mentioned therein, specify the categories of services in respect of which,- (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be iss .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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..... shall be deleted. Amendment of section 140 of Mah. XLIII of 2017. 11. In section 140 of the principal Act,- (a) in sub-section (1), after the words “existing law”, the words “ within such time and ” shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017; (b) in sub-section (2), after the words “appointed day”, the words “within such time and” shall be inserted and shall be deemed to have been inserted with effect from the 1st July 2017; (c) in sub-section (3), for the words “goods held in stock on the appointed day subject to”, the words “goods held in stock on the appointed day, within such time and in such manner as may be prescribed .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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..... vernment of Maharashtra, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the principal Act,- (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st July 2017 and ending with the 30th September 2019 (both days inclusive); (ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st July 2017 and ending with the 31st December 2018 (both days inclusive). (2) No refund sha .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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..... as to delink the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit. (iv) Amendment of clause (c) of sub-section (1) of section 29.-This clause is being amended so as to provide for cancellation of registration obtained voluntarily under sub-section (3) of section 25. (v) Amendment of sub-section (1) of section 30.-A proviso to subsection (1) is being substituted so as to empower the jurisdictional tax authorities to extend the period provided to file an application for revocation of cancellation of registration. (vi) Amendment of section 31.-Section 31 is being amended so as to empower the Government to notify the categories of services or supplies in respect of whi .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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..... graph 4 of Schedule II.-This paragraph is being amended so as to give clarity to the meaning of the entries (a) and (b) of said paragraph with effect from the 1st July 2017. (xiii) Clause 14.-This clause seeks to provide retrospective exemption from state tax on supply of fishmeal, during the period from the 1st day of July 2017 up to 30th day of September 2019 (both days inclusive). It further seeks to retrospectively levy state tax at the reduced rate of six per cent. On supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery of headings 8432, 8433 and 8436, during the period from the 1st day of July 2017 up to 31st day of December 2018 (both days inclusive).It also seeks to provid .....

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Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. XI OF 2020. - Maharashtra SGST

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