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. Short title and commencement.-
(1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st May 2021.
2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules),
(i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely :-
"Provided further that such condition shall apply cumulatively for the period April
and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above.";
(ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely :-
"Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021".
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government.
Note:- The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June 2017, vide notification No. MGST-1017/C.R.90/Taxation-l, dated 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-1020/C.R.02 /Taxation-1, dated 12th January 2021 (Notification No. 01/ 2021 -State Tax) which was published in the Maharashtra Government Gazette, Extraordinary No. 12, Part-IV-B, dated 12th January 2021.
CORRIGENDUM................................., dated 24th May 2021.
In the Government Notification of the Finance Department No. MGST-1021/C.R.48 (A)/Taxation-1 [No. 13/2021-State Tax], dated the 7th May 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.129, dated 7th May 2021, in page 1, in line 6, for the words, figures, letters and brackets, "(Second Amendment)" read "(Third Amendment)".