Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2019

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..... T. 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 called the Maharashtra Goods and Services Tax (Ninth Amendment) Rules, 2019. (2) .....

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..... le 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 business from any place for which registration has been obtained ; or ii. without receipt of goods or services or both ; or (b) the credit .....

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..... mount. (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 such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. ". 4. In the said rules, with effect from t .....

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