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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35/2021-State Tax - Maharashtra SGST

Extract

..... 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),- (1) In rule 10A of the said rules, with effect from the date as may be notified,- (a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Permanent Account Number of the registered person" shall be inserted; (b) the following proviso shall be inserted, namely:- "Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor."; (2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely : .....

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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35/2021-State Tax - Maharashtra SGST

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..... cense issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988): Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number."; (3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words "on his own motion, may", the words, figures and letter " subject to the provisions of rule 10B," shall be inserted; (4) In rule 45 of the said rules, in sub-rule (3), with effect from the 1st day of October, 2021, - (i) for the words "during a quarter", the words "during a specified period" shall be substituted; (ii) for the words "the s .....

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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35/2021-State Tax - Maharashtra SGST

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..... ough the common portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.", (7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely: "(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;" ; (8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely .....

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Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021 - 35/2021-State Tax - Maharashtra SGST

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