Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020

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..... S AND SERVICES TAX ACT, 2017. No. GST-1020/C.R.48 / 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 :- 1. (1) These rules may be called the Maharashtra Goods and Ser .....

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..... h effect from a date to be notified later, the following rule shall be inserted, namely :- 67A . Manner of furnishing of return by short messaging service facility. - Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furni .....

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