Notification of the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2022 (dated- 13.01.2023) – Government of Maharashtra

• 17th, January 2023
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Notification of the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2022 (dated- 13.01.2023) – Government of Maharashtra

• The Government of Maharashtra, vide a notification, amended various provisions of the Maharashtra Goods and Services Tax Rules, 2017, including the provisions pertaining to the reversal of input tax credit in the case of non-payment of tax by the supplier and re-availment thereof.
• They shall come into force on 26th of December 2022.
•  Please refer to the notification for more details.