Notification under Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 dated 07.05.2021- Govt. of Maharashtra
View PdfNotification under Maharashtra Goods and Services Tax (Second Amendment) Rules, 2021 dated 07.05.2021- Govt. of Maharashtra
- In Maharashtra Goods and Service Tax Rules, 2017 in rule 26 in sub-rule (1), after the third proviso, following insertions made.
- Provided also that a registered person registered under the provision of the companies Act, 2013 (18 of 2013) shall during the period from 27 April, 2021 to the 31st May 2021, also be allowed to furnish the return under section 39 in Form GSTR-3B and the details of outward supplies under section 37 in Form GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).
