THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 37/2021-State Tax, No. GST-1021/C.R. 110/Taxation-l, dated 14th December 2021

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 (Ninth Amendment) Rules, 2021.

(2) These rules shall come into force from the 1st day of December, 2021.

2. In the Central Goods and Services Tax Rules, 2017,-

(I) in FORM GST DRC-03,-

(a) in the heading, after the words " or statement ", the words, letters and figures " or intimation of tax ascertained through FORM GST DRC-01A " shall be inserted ;

(b) against item 3, in column (3), for the word and letters " Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) ", the words, letters, figures and brackets " Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through FORM GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify)" shall be substituted ;

(c) against item 5, in column (1), after the word and figures " within 30 days of its issue ", the words, letters, figures and brackets ", scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify)" shall be inserted ;

(d) for the table, under serial number 7, for the table, the following table shall be substitued, namely :-

" Sr. No.

Tax Period

Act

Place of supply (POS)

Tax/ Cess

Interest

Penalty, if applicable

Fee

Others

Total

Ledger utilised (Cash/ Credit)

Debit entry No.

Date of debit entry

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

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-1, dated 22nd June, 2017 and were last amended vide Finance Department Notificatiion No. GST-1021/C.R. 90/Taxation-l, dated 7th October, 2021 [Notification No. 35/2021- State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 230, Part IV-B, dated 7th October, 2021.