FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 18th October 2017.
NOTIFICATION
Notification No. 47/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX Act, 2017.
No. MGST-1017/CR-188/Taxation-1.—In exercise of the power conferred by sub-section (1) of section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules 2017, namely :—
(1) These rules may be called the Maharashtra Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall deemed to come into force with effect from the 18th October 2017.
2. In the Maharashtra Goods and Services Tax Rules, 2017, —
(i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely :—
“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, –
(a) the recipient of deemed export supplies ; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;
(ii) in rule 96A, in sub-rule (1), in clause (a), after the words “after the expiry of three months”, the words “, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely :— “Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
| Sr. No. | Invoice details | Integrated tax | Cess | BRC/ FIRC | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (6+7+10 – 11) | ||||
| (1) | No
(2) |
Date (3) | Value (4) | Taxable value
(5) |
Amt. (6) | (7) | No. (8) | Date
(9) |
(10) | (11) | (12)
|
(b) for “Statement-4”, the following Statement shall be substituted, namely:— “Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
| Sr. No. | Invoice details | Shipping bill/bill of export Endorsed invoice SEZ | Integrated Tax | Cess | Integrated tax and cess involved in debit note, if any | Integrated tax and cess involved in credit note, if any | Net Integrated tax and cess (8+9+10 – 11) | ||||
| (1) | No (2) | Date (3) | Value (4) | No. (5) | Date (6) | Taxable Value
(7) |
Amt.
(8) |
(9) | (10) | (11) | (12) |
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note :— The principal rules were published in the Gazette of Maharashtra, Extra- ordinary, Part IV-B No. 170 Central Section vide Notification No. MGST-1017/C.R.- 90/Taxation-1 dated the 22nd June 2017 and was last amended vide Finance Department Notification No. MGST-1017/C.R.-178/Taxation-1, dated the 7th October 2017 [Notification No. 45/ 2017-State Tax] published in the Extra-Ordinary Gazette No. 335 dated the 13th October 2017.
