Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 - 13/2021-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 7th May 2021 NOTIFICATION Notification No. 13/2021-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021/C.R. 48 (A)/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 (Second Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 1st May 2021. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), (i) in sub-rule (4) of rule 36, after the first proviso, the following proviso shall be inserted, namely :- Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (ii) in sub-rule (2) of rule 59, the following proviso shall be inserted, namely :- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1st day of May, 2021 till the 28th day of May, 2021 . By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government