Final notifications of the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 – Govt. of Maharashtra

• 11th, May 2021
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Final notifications of the Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 – Govt. of Maharashtra

• This notification has come into effect from 01.05.2021.
• In Maharashtra Goods and Services Tax (Second Amendment) Rules, 2017, Sub-Rule (4) of rule 36, the first proviso been inserted.
• Provided further that such conditions shall apply cumulatively for the period of April and May, 2021 and the return in form GSTR-3B for the tax period May 2021 shall be furnished with cumulative adjustments of input tax credit for the said month accordance above.
• In sub-Rule (2) of Rule 59, the new proviso been inserted.
• Provided that the registered person may furnish such details for the month of April 2021, using IFF the 1st day of May, 2021 till the 28th day of May, 2021.