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TMI BlogTo provide Composition Scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year upto 50 lakhsX X X X Extracts X X X X X X X X Extracts X X X X ..... 019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1019/C.R.39/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), (hereinafter referred to as "said Act"), the Government of Maharashtra, on the recommendations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty lakh rupees or below ; (ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act ; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act ; (iv) who is not engaged in making any inter-State outward supply ; (v) who is neither a casual taxable person nor a nonresident taxable person ; (vi) who is not engaged in making any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Maharashtra Goods and Services Tax Rules, 2017. 5. The registered person shall mention the following words at the top of the bill of supply, namely: - 'taxable person paying tax in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression "first supplies of goods or services or both" shall, for the purposes of determining eligibility of a person to pay tax under this notification, include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this notification,-- (i) "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General ..... X X X X Extracts X X X X X X X X Extracts X X X X
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