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TMI BlogThe Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... e rules may be called the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 13th day of June, 2018. 2. In the Maharashtra Goods and Services Tax Rules, 2017,- (i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely :- Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. ; (ii) in rule 83, in sub-rule (3), in the second proviso, for the words one year , the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Fund. ; (vi) in rule 133, for sub-rule (3), the following shall be substituted, namely :- (3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order (a) reduction in prices ; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years ; (b) after the Consent , the following shall be inserted, namely:- Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court. ; (x) in FORM GST RFD-01 , in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl.No. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ; (xi) in FORM GST RFD-01A , in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- Statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax/Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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