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TMI BlogThe Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... y : 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th September 2017. 2. (1) In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 3, (i) after sub-rule (3), the following sub-rule shall be inserted, namely: (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following provisos shall be inserted, namely: Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 , the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation . For the purposes of this rule, the expression Handicraft Goods has the meaning as assigned to it in the Government of Maharashtra, Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the Consignment pertains to an import. By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government . Note . The principal rules were published in the Gazette of Maharashtra, Extraordinary, Part IV-B No. 170 Central Section vide notification No. MGST-1017/C.R.- 90/Taxation.-1, dated the 22nd June 2017 and last amended vide notification No. MGST. 1017/C.R. 148/Taxation-1, dated the 30th August 2017 published in the Extraordinary Gazette No. 264, dated th 30th August 2017 . - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanageme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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