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42. Matching, reversal and reclaim of input tax credit.

41. Claim of input tax credit and provisional acceptance thereof.

40. First Return.

39. Furnishing of returns.

38. Furnishing details of inward supplies.

37. Furnishing details of outward supplies.

36. Period of retention of accounts.

35. Accounts and other records.

34. Credit and debit notes.

33. Amount of tax to be indicated in tax invoice and other documents.

32. Prohibition of unauthorised collection of tax.

31. Tax invoice.

21. Manner of recovery of credit distributed in excess.

20. Manner of distribution of credit by Input Service Distributor.

19. Taking input tax credit in respect of inputs and capital goods sent for job work.

18. Availability of credit in special circumstances.

17. Apportionment of credit and blocked credits.

16. Eligibility and conditions for taking input tax credit.

15. Value of taxable supply.

14. Change in rate of tax in respect of supply of goods or services.

13. Time of supply of services.

12. Time of supply of goods.

11. Power to grant exemption from tax.

9. Levy and collection.

8. Tax liability on composite and mixed supplies.

7. Scope of supply.

6. Authorisation of officers of central tax as proper officer in certain circumstances.

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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. MGST-1017/C.R. 10 / Taxation- 1.- dated 29th June, 2017.

In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.

2. This notification shall come into force from the 1st day of July, 2017.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.