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TMI BlogThe Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017. No. MGST. 1017/C.R. 166/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 Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, before the said date and shall furnish the statement in Form GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date : Provided that the said persons shall not be allowed to furnish the declaration in Form GST TRAN-1 after the statement in Form GST ITC-03 has been furnished.''; (ii) in sub-rule (5), after the words, brackets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouncil by the tenth of the close of each quarter.''; (4) In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-- ''Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words '' MGST Rules'' shall be substituted ; (6) In the principal rules, with effect from the 1st day of July, 2017, in ''Form GSTR-4'', in Serial No. 8, in entry 8B(2), for the words '' Intra-State Supplies '', the words '' Inter-State Supplies '' shall be substituted ; (7) In the Principal Rules, with effect from the 1st day of July 2017, in Form GST TRAN-1,- (a) in serial No. 7 (a), in the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered in place of invoice where the Consignment pertains to an import." By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.- The principal rules were published in the Gazette of Maharashtra, Extraordinary, Part IV-B No. 170 Central Section vide notification No. MGST-1017/C.R.- 90/Taxation.-1, dated the 22nd June 2017 and last amended vid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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