Amend to Notification No. 02/2019- State Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under Notification No. 2/2019- State Tax (Rate)

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..... mbai 400 032, dated the 30th March 2019 NOTIFICATION Notification No. 09/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1019/C.R.55/Taxation-1. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) ( .....

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..... nic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods as if the supply made under this notification attracts the provisions of section 18(4) of the said Act and the rules made thereunder and after payment of such amount, the balance of input tax .....

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