RNI No. MAHBIL /2009/37831 ad &, 3 ou] TUAR, WS W, R0R0/WF. ¥, W ¥R [g 2, fowa : v@@ R.00 IR FHHI® W2 i TR TERTZ WA HERTE sfufamied aaw et (W U, TH-3 AT (h-o A0 Wi Feled w9 mew aiafaia) fam 9 s FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 26th August 2020 NOTIFICATION Notification No. 62/2020-State Tax MAHARASHTRA GoODS AND SERVICES TAx AcT, 2017.
No. GST. 1020/C.R. 80/Taxation-1.— 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 (Tenth Amendment) Rules, 2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 1st April, 2020, namely:— “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule
(4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.”.
3. Inthe said rules, in rule 9, with effect from 21st August, 2020,—
(i) In sub-rule (1), for the proviso, the following provisos shall be substituted, namely:— ® T AR-T—2832 R TERTE I TS0 STATIRUT HRT 9=, AW 38, R00/4E. ¥, I 2% “Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.”;
(i) In sub-rule (2), before the Explanation, the following proviso shall be inserted, namely:— “Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days fxrom the date of submission of the application.”;
(iii) In sub-rule (4), for the word, “shall”, the word “may” shall be substituted;
(iv) For sub-rule (5), the following sub-rule shall be substituted, namely:— “(5) If the proper officer fails to take any action,—
(a) Within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) Within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) Within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) Within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), The application for grant of registration shall be deemed to have been approved.”.
4. Inthe saidrules, in rule 25, with effect from 21st August, 2020, after the words “failure of Aadhaar authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.
By order and in the name of the Govemnor of Maharashtra, J. V. DIPTE, 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 Notification No. GST-1020/C. R 76 /Taxation- 1 dated 11 th August, 2020 [Notification No. 60/2020 -State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 183 Part-IV-B, dated 11th August 2020.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.