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TMI BlogMaharashtra Goods and Services Tax (Second Amendment) 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... zette ", on the 16th September 2020.) An Act further to amend the Maharashtra Goods and Services Tax Act, 2017. WHEREAS both Houses of the State Legislature were not in session; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), for the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020 (Mah. Ord. XI of 2020.) on the 10th July 2020; AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Seventy-first Year of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable person is no longer liable to be registered under section 22 or section 24 or intends to optout of the registration voluntarily made under sub-section (3) of section 25 .". Amendment of section 30 of Mah. XLIII of 2017. 6. In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely :- "Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Additional Commissioner of state tax or the Joint Commissioner of state tax, as the case may be, for a period not exceeding thirty days ; (b) by the Commissioner of state tax, for a further period not exceeding thirty days, beyond the period specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n.". Amendment of section 132 of Mah. XLIII of 2017 10. In section 132 of the principal Act, in sub-section (1),- (i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences'' shall be substituted; (ii) for clause (c), the following clause shall be substituted, namely :- "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill;"; (iii) in clause (e), the words ", fraudulently avails input tax credit" shall be deleted. Amendment of section 140 of Mah. XLIII of 2017. 11. In section 140 of the principal Act,- (a) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. In Schedule II to the principal Act, in paragraph 4, the words "whether or not for a consideration," at both the places where they occur, shall be deleted and shall be deemed to have been deleted with effect from the 1st July 2017. Retrospective exemption from, or levy or collection of, state tax in certain cases. 14. (1) Notwithstanding anything contained in the Government Notification, Finance Department, No.MGST-1017/C.R. 104/Taxation-1, dated the 29th June 2017, issued by the Government 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), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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