Maharashtra Goods and Services Tax Rules, 2017.
State Rules of Maharashtra · 2017149 provisions
The enactment
| Type | Rules |
|---|---|
| Year | 2017 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 149 |
| Subjects | taxation |
Full text, provision by provision
Every provision below opens in full, free and without an account.
- Section 1 Short title and Commencement
- Section 2 Definitions
- Section 3 Intimation for composition levy
- Section 4 Effective date for composition levy
- Section 5 Conditions and restrictions for composition levy
- Section 6 Validity of composition levy
- Section 7 Rate of tax of the composition levy
- Section 8 Application for registration
- Section 9 Verification of the application and approval
- Section 10 Issue of registration certificate
- Section 10B Aadhaar authentication for registered person
- Section 12 Grant of registration to persons required to deduct tax at source or to collect tax at source
- Section 13 Grant of registration to non-resident taxable person
- Section 15 Extension in period of operation by casual taxable person and nonresident taxable person
- Section 16 Suo moto registration
- Section 16A Grant of temporary identification number
- Section 17 Assignment of Unique Identity Number to certain special entities
- Section 18 Display of registration certificate and Goods and Services Tax Identification Number on the name board
- Section 19 Amendment of registration
- Section 20 Application for cancellation of registration
- Section 21 Registration to be cancelled in certain cases
- Section 21A Suspension of registration
- Section 22 Cancellation of registration
- Section 23 Revocation of cancellation of registration
- Section 24 Migration of persons registered under the existing law
- Section 25 Physical verification of business premises in certain cases
- Section 26 Method of authentication
- Section 27 Value of supply of goods or services where the consideration is not wholly in money
- Section 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Section 29 Value of supply of goods made or received through an agent
- Section 30 Value of supply of goods or services or both based on cost
- Section 31 Residual method for determination of value of supply of goods or services or both
- Section 31A Value of supply in case of lottery, betting, gambling and horse racing
- Section 32 Determination of value in respect of certain supplies
- Section 32A Value of supply in cases where Kerala Flood Cess is applicable
- Section 33 Value of supply of services in case of pure agent
- Section 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
- Section 36 Documentary requirements and conditions for claiming input tax credit
- Section 37 Reversal of input tax credit in the case of non-payment of consideration
- Section 37A Reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof
- Section 38 Claim of credit by a banking company or a financial institution
- Section 39 Procedure for distribution of input tax credit by Input Service Distributor
- Section 40 Manner of claiming credit in special circumstances
- Section 41 Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
- Section 41A Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
- Section 42 Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
- Section 43 Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
- Section 44 Manner of reversal of credit under special circumstances
- Section 44A Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar
- Section 45 Conditions and restrictions in respect of inputs and capital goods sent to the job worker
- Section 46 Tax invoice
- Section 46A Invoice-cum-bill of supply
- Section 47 Time limit for issuing tax invoice
- Section 47A Time limit for issuing tax invoice in cases where recipient is required to issue invoice
- Section 48 Manner of issuing invoice
- Section 49 Bill of supply
- Section 50 Receipt voucher
- Section 51 Refund voucher
- Section 52 Payment voucher
- Section 53 Revised tax invoice and credit or debit notes
- Section 54 Tax invoice in special cases
- Section 55 Transportation of goods without issue of invoice
- Section 56 Maintenance of accounts by registered persons
- Section 57 Generation and maintenance of electronic records
- Section 58 Records to be maintained by owner or operator of godown or warehouse and transporters
- Section 60 Form and manner of ascertaining details of inward supplies
- Section 61 Form and manner of furnishing of return
- Section 61A Manner of opting for furnishing quarterly return
- Section 63 Form and manner of submission of return by non-resident taxable person
- Section 64 Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a plac…
- Section 65 Form and manner of submission of return by an Input Service Distributor
- Section 66 Form and manner of submission of return by a person required to deduct tax at source
- Section 67 Form and manner of submission of statement of supplies through an e-commerce operator
- Section 67A Manner of furnishing of return or details of outward supplies by short messaging service facility
- Section 68 Notice to non-filers of returns
- Section 69 Matching of claim of input tax credit
- Section 70 Final acceptance of input tax credit and communication thereof
- Section 71 Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit
- Section 72 Claim of input tax credit on the same invoice more than once
- Section 73 Matching of claim of reduction in the output tax liability
- Section 74 Final acceptance of reduction in output tax liability and communication thereof
- Section 75 Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction
- Section 76 Claim of reduction in output tax liability more than once
- Section 80 Annual return
- Section 81 Final return
- Section 82 Details of inward supplies of persons having Unique Identity Number
- Section 83 Provisions relating to a goods and services tax practitioner
- Section 83A Examination of Goods and Services Tax Practitioners
- Section 83B Surrender of enrolment of goods and services tax practitioner
- Section 84 Conditions for purposes of appearance
- Section 85 Electronic Liability Register
- Section 86 Electronic Credit Ledger
- Section 86A Conditions of use of amount available in electronic credit ledger
- Section 86B Restrictions on use of amount available in electronic credit ledger
- Section 87 Electronic Cash Ledger
- Section 88 Identification number for each transaction
- Section 88A Order of utilization of input tax credit
- Section 88C Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return
- Section 88D Manner of dealing with difference in input tax credit available in autogenerated statement containing the details of input tax credit and that availed in return
- Section 89 Application for refund of tax, interest, penalty, fees or any other amount
- Section 90 Acknowledgement
- Section 91 Grant of provisional refund
- Section 92 Order sanctioning refund
- Section 93 Credit of the amount of rejected refund claim
- Section 94 Order sanctioning interest on delayed refunds
- Section 95 Refund of tax to certain persons
- Section 96 Refund of integrated tax paid on goods l[or services] exported out of India
- Section 96A Export] of goods or services under bond or Letter of Undertaking
- Section 97 Consumer Welfare Fund
- Section 97A Manual filing and processing
- Section 98 Provisional Assessment
- Section 99 Scrutiny of returns
- Section 101 Audit
- Section 102 Special Audit
- Section 104 Form and manner of application to the Authority for Advance Ruling
- Section 105 Certification of copies of advance rulings pronounced by the Authority
- Section 106 Form and manner of appeal to the Appellate Authority for Advance Ruling
- Section 107 Certification of copies of the advance rulings pronounced by the Appellate Authority
- Section 107A Manual filing and processing
- Section 108 Appeal to the Appellate Authority
- Section 109 Application to the Appellate Authority
- Section 111 Application to the Appellate Tribunal
- Section 112 Production of additional evidence before the Appellate Authority or the Appellate Tribunal
- Section 113 Order of Appellate Authority or Appellate Tribunal
- Section 114 Appeal to the High Court
- Section 115 Demand confirmed by the Court
- Section 116 Disqualification for misconduct of an authorised representative
- Section 117 Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day
- Section 118 Declaration to be made under clause (c) of sub-section (11) of section 142
- Section 119 Declaration of stock held by a principal and job-worker or agent
- Section 120 Details of goods sent on approval basis
- Section 121 Recovery of credit wrongly availed
- Section 122 Constitution of the Authority
- Section 127 S[Functions] of the Authority
- Section 128 Examination of application by the Standing Committee and Screening Committee
- Section 129 Initiation and conduct of proceedings
- Section 130 Confidentiality of information
- Section 131 Cooperation with other agencies or statutory authorities
- Section 132 Power to summon persons to give evidence and produce documents
- Section 133 Order of the Authority
- Section 135 Compliance by the registered person
- Section 136 Monitoring of the order
- Section 138A - Documents and devices to be carried by a person-incharge of a conveyance
- Section 138B Verification of documents and conveyances
- Section 138C Inspection and verification of goods
- Section 138E Restriction on furnishing of information in PART A of FORM GST EWB-01
- Section 139 Inspection, search and seizure
- Section 140 Bond and security for release of seized goods
- Section 141 Procedure in respect of seized goods
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