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TMI BlogMaharashtra Goods and Services Tax (Ninth Amendment) Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... x MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1020/C.R.3 /Taxation-1. -In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- (a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 - i. issued by a registered person who has been found non-existent or not to be conducting any busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electrionic credit ledger as above, no longer exist, allow suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17/C.R.90/Taxation-1, dated 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-1019/ C.R. 150/Taxation-1, dated 1st January 2020 [Notification No. 68/2019-State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 4, Part-IV-B, dated 1st January 2020. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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