Maharashtra Goods and Services Tax (Amendment) Rules, 2020. - 02/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 20th January 2020 NOTIFICATION Notification No. 02/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/C.R.5/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. (1) These rules may be called the Maharashtra Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st January, 2020. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,- (a) In sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word 31 st December, 2019 , the figures, letters and word 31st March 2020 shall be substituted; (b) In sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word 31 st January, 2020 , the figures, letters and word 30th April 2020 shall be substituted. 3. In the said rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely :- 12. Are you applying for registration as a SEZ Unit? Yes No (i) Select name of SEZ (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority 13. Are you applying for registration as a SEZ Developer? Yes No (i) Select name of SEZ Developer (ii) Approval order number and date of order (iii) Period of validity From DD/MM/YYYY To DD/MM/YYYY (iv) Designation of approving authority