In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) section 15, sub-section (1) section 16 and section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of Finance Department, No. MGST-1017/C.R.103(10)/ Taxation-1.[Notification No.11/2017-State Tax(Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.182, dated the 29th June, 2017, namely :-

In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely :-

"Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023 :

Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.".

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

MANDAR KELKAR,

Deputy Secretary to Government.

Note.- The principal Notification No. MGST-1017/C.R.103(10)/ Taxation-1 [ Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017 and was last amended vide Notification No. GST-1022/C.R.34/Taxation-1 [Notification No. 03/2022- State Tax (Rate)], dated the 8th August 2022, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.280, dated the 8th August 2022.