Supersession of the Notification No. MGST-1017/C.R. 111/Taxation-1 [No. 16/2017-State Tax] dated the 11th July 2017 - Specifying condition and Safeguards for LUT in place of Bond for export.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Mumbai 400 032, dated the 7th October 2017 NOTIFICATION Notification No. 37/2017-State Tax No. MGST-1017/C.R. 179/Taxation-1.- In exercise of the powers conferred by the section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) , read with sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017, and in supersession of the Governme .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017 ) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d tax shall be restored. 2. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or Special Economic Zone unit without payment of integrated tax. By order and in the name of the G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X