Corrigendum to Notification No. 74/2018- State Tax dated 31st December, 2018. - GST-1018/C.R.153/Taxation-1 - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 11th January 2019 CORRIGENDUM MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1018/C.R.153/Taxation-1.- In Government Notification of the Finance Department No. GST. 1018 / C.R. 153 /Taxation-1, dated 31st December 2018, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 474, dated 31st December 2018,- (i) At page 6 and page 14, in Undertaking for words, brackets, figures and sign read with sub-section (2) of section 42 of the CGST/SGST Act appearing after the words, brackets, figures and sign clause (c) of sub-section (2) of section 16 read read with sub-section (2) of section 42 of the CGST/MGST Act . (ii) At page 8 and page 15, in paragraph after Statement 1A for the brackets, words and figures [sub-section (3) of CGST Act or sub-section (3) of section 5 of IGST Act] appearing after the words received under reverse charge mechanism read [sub-section (3) of section 9 of CGST Act/MGST Act or sub-section (3) of section 5 of IGST Act] . (iii) At page 27, in the instructions of Table No. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H for the words and figures CGST Rules, 2017 appearing after the words and figures under rule 37, 39, 42 and 43 of the read MGST Rules, 2017 . (iv) At page 27, in the instructions of Table No. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H for the words and figures CGST Act, 2017 appearing after the words and figures under section 17 (5) of the read MGST Act, 2017 . (v) At page 29, in the instructions of Table No. 16B for the words CGST Act appearing after the words, brackets and figure sub-section (3) and sub-section (4) of Section 143 read MGST Act . (vi) At page 41, in the instructions of Table No. 5D for the words and figures CGST Act, 2017 appearing after the words and figure Schedule I of the read MGST Act, 2017 . (vii) At page 42, in the instructions of Table No. 5J for the words CGST Act appearing after the words and figure under Section 34 of the read MGST Act . (viii) At page 42, in the instructions of Table No. 5M for the words and figures CGST Act, 2017 appearing after the words and figure under section 15 of the read MGST Act, 2017 . (ix) At page 45, in line 15 and line 17 for the words, sign and figures IGST/CGST/ GST Act, 2017 appearing after the words required by the in both line read IGST/CGST/MGST Act, 2017 . (x) At page 45, in line 35 for the words CGST Act appearing after the words, figures and brackets under section 35 (5) of the read CGST/MGST Act . (xi) At page 45, in line 36 for the words CGST Act appearing after the words, figures and brackets under section 44 (2) of the read CGST/MGST Act . (xii) At page 46, in line 21 and line 23 for the words, sign and figures IGST/CGST/ GST Act, 2017 appearing after the words required by the in both line read IGST/CGST/MGST Act, 2017 . (xiii) At page 46, in line 27 for the words CGST Act appearing after the words, figures and brackets under section 35 (5) of the read CGST/MGST Act . (xiv) At page 46, in line 28 for the words CGST Act appearing after the words, figures and brackets under section 44 (2) of the read CGST/MGST Act . (xv) At page 47, in line 14 for the words, sign and figures Name of the State Goods and Services Tax Act, 2017 appearing after the words and sign under this Act/the read Maharashtra Goods and Services Tax Act, 2017 . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.