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TMI BlogMaharashtra Goods and Services Tax (Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... ERVICES TAX ACT, 2017 (REMOVAL OF DIFFICULTIES) ORDER, 2019. No. GST-1019/CR-23/Taxation-1.- Whereas, sub-section (1) of section 10 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this Order referred to as the said Act ) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns or advances, in so far as the consideration is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10 ; Now, therefore, in exercise of the powers conferred by section 172 of the Maharashtra Goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in so far as the consideration is represented by way of interest or discount, shall not be taken into account- (i) for determining the eligibility for composition scheme under second proviso to sub-section (1) of section 10 ; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. By order and in the name of the Governor of Maharashtra, J. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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