RNI No.MAHBIL/2009/37831
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Raj guru Chowk, Mantralaya
Mumbai 400 032, dated the 15th November 2017.
NOTIFICATION
Notification No. 55/2017-State Tax
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST.1017 /C.R. 203 / Taxation-I.- In exercise of the powers conferred by 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 (Twelfth Amendment) Rules, 2017.
(2) They shall come into force with effect from the 15th November 2017.
In the Maharashtra Goods and Services Tax Rules, 2017–
(1) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely :-
“Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E), dated the 27th October, 2017.”;
(2) in rule 54, in sub-rule (2), for the words “supplier shall issue”, the words “supplier may issue” shall be.substituted;
(3) after rule 97, the following rule shall be inserted, namely:-
“97A. Manual filing and processing.— Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(4) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing.— Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(5) after rule 109, the following rule shall be inserted, namely:–
“109A. Appointment of Appellate Authority- (1)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to
(a) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner;
(b) the Deputy Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or State Tax Officer,
within three months from the date on which the said decision or order is communicated to such person.
(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to
(a) the Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commissioner ;
(b) the Deputy Commissioner (Appeals) where such decision or order is passed by the Assistant Commissioner or the State Tax Officer,
within six months from the date of communication of the said decision or order.”;
(6) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:–
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.-195/Taxation-1, dated the 1St November 2017 [Notification No. 51/2017. State Tax] published in the Extra-Ordinary Gazette No. 356, dated the 1st November 2017.
