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MAHARASHTRA LEGISLATURE SECRETARIAT
The Following Bill was introduced in the Maharashtra Legislative Assembly on the
17th December, 2024 is published under Rule 117 of the Maharashtra Legislative
Assembly Rules.
L. A. BILL No. XXX OF 2024.
A BILL
further to amend the Maharashtra Goods and Services Tax Act, 2017.
WHEREAS both Houses of the State Legislature were not in session;
AND WHEREAS the Governor of Maharashtra was satisfied that
circumstances existed which rendered it necessary for him to take immediate
Mah. action further to amend the Maharashtra Goods and Services Tax Act, 2017,
XLIII of for the purposes hereinafter appearing ; and, therefore, promulgated the
2017.
Maharashtra Goods and Services Tax (Amendment) Ordinance, 2024, on the
Mah.
7th October 2024 ;
Ord. IX
of 2024.
¦ÉÉMÉ {ÉÉSÉ +-37-1.
(1)
BSɤÉÒ-2151-1.2 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
AND WHEREAS, it is expedient to replace the said Ordinance by an
Act of the State Legislature ; it is hereby enacted in the Seventy-fifth Year of
the Republic of India as follows :—
Short title and 1. (1) This Act may be called the Maharashtra Goods and Services Tax
commencement. (Amendment) Act, 2024.
(2) Section 1 shall be deemed to have come into force on the 7th October
2024.
(3) Save as otherwise provided, remaining sections shall come into force
on such date, with prospective or retrospective effect, as the Government
may, by notification in the Official Gazette, appoint and different dates may
be appointed for different provisions of this Act and any reference in any
such provision to the commencement of this Act shall be construed as a
reference to the coming into force of that provision.
Amendment 2. In section 2 of the Maharashtra Goods and Services Tax Act, 2017 Mah.
of section 2 of (hereinafter referred to as "the principal Act”), for clause (61), the following XLIII of
Mah. XLIII of 2017.
clause shall be substituted, namely :—
2017.
“(61) “Input Service Distributor” means an office of the supplier of
goods or services or both which receives tax invoices towards the receipt
of input services, including invoices in respect of services liable to tax
under sub-section (3) or sub-section (4) of section 9, for or on behalf of
distinct persons referred to in section 25, and liable to distribute the
input tax credit in respect of such invoices in the manner provided in
section 20;”.
Amendment 3. In section 9 of the principal Act, in sub-section (1), after the words
of section 9 of “alcoholic liquor for human consumption”, the words “and un-denatured extra
Mah. XLIII of
neutral alcohol or rectified spirit used for manufacture of alcoholic liquor,
2017.
for human consumption” shall be inserted.
Amendment 4. In section 10 of the principal Act, in sub-section (5), after the words
of section 10
and figures “section 73 or section 74”, the words, figures and letter “or section
of Mah. XLIII
74A” shall be inserted.
of 2017.
Insertion of 5. After section 11 of the principal Act, the following section shall be
section 11A in
inserted, namely :—
Mah.XLIII of
2017.
Power not to “11A. Notwithstanding anything contained in this Act, if the
recover Goods
Government is satisfied that,—
and Services
Tax not levied (a) a practice was, or is, generally prevalent regarding levy of
or short-levied
State tax (including non-levy thereof) on any supply of goods or
as a result of
services or both ; and
general
practice.
(b) such supplies were, or are, liable to,—
(i) State tax, in cases where according to the said practice,
State tax was not, or is not being, levied, or
(ii) a higher amount of State tax than what was, or is being,
levied, in accordance with the said practice,
the Government may, on the recommendation of the Council, by
notification in the Official Gazette, direct that the whole of the State
tax payable on such supplies, or, as the case may be, the State tax in
excess of that payable on such supplies, but for the said practice,
shall not be required to be paid in respect of the supplies on which¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 3
the State tax was not, or is not being levied, or was, or is being,
short-levied, in accordance with the said practice.”.
6. In section 13 of the principal Act, in sub-section (3),— Amendment
of section 13
(1) in clause (b), for the words “by the supplier”, the words “by the of Mah. XLIII
supplier, in cases where invoice is required to be issued by the supplier; of 2017.
or” shall be substituted;
(2) after clause (b), the following clause shall be inserted,
namely :—
“(c) the date of issue of invoice by the recipient, in cases where
invoice is to be issued by the recipient:”;
(3) in the first proviso, after the words, brackets and letter “or clause
(b)", the words, brackets and letter “or clause (c)” shall be inserted.
7. In section 16 of the principal Act, after sub-section (4), the following Amendment
sub-sections shall be added and shall be deemed to have been added with of section 16
of Mah. XLIII
effect from the 1st July 2017, namely :—
of 2017.
“(5) Notwithstanding anything contained in sub-section (4), in respect
of an invoice or debit note for supply of goods or services or both
pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21,
the registered person shall be entitled to take input tax credit in any
return under section 39 which is filed up to the thirtieth day of November
2021.
(6) Where registration of a registered person is cancelled under
section 29 and subsequently the cancellation of registration is revoked
by any order, either under section 30 or pursuant to any order made by
the Appellate Authority or the Appellate Tribunal or court and where
availment of input tax credit in respect of an invoice or debit note was
not restricted under sub-section (4) on the date of order of cancellation
of registration, the said person shall be entitled to take the input tax
credit in respect of such invoice or debit note for supply of goods or
services or both, in a return under section 39,—
(i) filed up to thirtieth day of November following the financial
year to which such invoice or debit note pertains or furnishing of
the relevant annual return, whichever is earlier; or
(ii) for the period from the date of cancellation of registration
or the effective date of cancellation of registration, as the case may
be, till the date of order of revocation of cancellation of registration,
where such return is filed within thirty days from the date of order
of revocation of cancellation of registration, whichever is later.”.
8. In section 17 of the principal Act, in sub-section (5), in clause (i), for Amendment
the words and figures “sections 74, 129 and 130”, the words and figures “section of section 17
of Mah. XLIII
74 in respect of any period upto Financial Year 2023-24” shall be substituted.
of 2017.
9. For section 20 of the principal Act, the following section shall be Substitution of
substituted, namely :— section 20 of Mah.
XLIII of 2017.
“20. (1) Any office of the supplier of goods or services or both which Manner of
distribution of
receives tax invoices towards the receipt of input services, including
credit by Input
invoices in respect of services liable to tax under sub-section (3) or Service
Distributor.4 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
sub-section (4) of section 9, for or on behalf of distinct persons referred
to in section 25, shall be required to be registered as Input Service
Distributor under clause (viii) of section 24 and shall distribute the input
tax credit in respect of such invoices.
(2) The Input Service Distributor shall distribute the credit of State
tax or integrated tax charged on invoices received by him, including the
credit of State or integrated tax in respect of services subject to levy of
tax under sub-section (3) or sub-section (4) of section 9 paid by a distinct
person registered in the same State as the said Input Service Distributor,
in such manner, within such time and subject to such restrictions and
conditions as may be prescribed.
(3) The credit of State tax shall be distributed as State tax or
integrated tax and integrated tax as integrated tax or State tax, by way
of issue of a document containing the amount of input tax credit, in such
manner as may be prescribed.”.
Amendment 10. In section 21 of the principal Act, after the words and figures
of section 21 “section 73 or section 74”, the words, figures and letter “or section 74A” shall
of Mah. XLIII
be inserted.
of 2017.
Amendment 11. In section 30 of the principal Act, in sub-section (2), after the proviso,
of section 30 the following proviso shall be added, namely :—
of Mah. XLIII
of 2017. “Provided further that, such revocation of cancellation of registration
shall be subject to such conditions and restrictions, as may be prescribed.”.
Amendment 12. In section 31 of the principal Act,—
of section 31
of Mah. XLIII (a) in sub-section (3), in clause (f), after the words and figure “of
of 2017. section 9 shall”, the words “,within the period as may be prescribed,”
shall be inserted;
(b) after clause (g), the following Explanation shall be inserted,
namely :—
“Explanation.— For the purposes of clause (f), the expression
“supplier who is not registered” shall include the supplier who is
registered solely for the purpose of deduction of tax under section
51.”.
Amendment 13. In section 35 of the principal Act, in sub-section (6), after the words
of section 35
and figures “section 73 or section 74”, the words, figures and letter “or section
of Mah. XLIII
74A” shall be inserted.
of 2017.
Amendment 14. In section 39 of the principal Act, for sub-section (3), the following
of section 39
sub-section shall be substituted, namely :—
of Mah. XLIII
of 2017. “(3) Every registered person required to deduct tax at source under
section 51 shall electronically furnish a return for every calendar month
of the deductions made during the month in such form and manner and
within such time as may be prescribed :
Provided that, the said registered person shall furnish a return for
every calendar month whether or not any deductions have been made
during the said month.”.
Amendment 15. In section 49 of the principal Act, in sub-section (8), in clause (c),
of section 49 after the words and figures “section 73 or section 74”, the words, figures and
of Mah. XLIII
letter “or section 74A” shall be added.
of 2017.¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 5
16. In section 50 of the principal Act, in sub-section (1), in the proviso, Amendment
after the words and figures “section 73 or section 74”, the words, figures and of section 50
of Mah. XLIII
letter “or section 74A” shall be inserted.
of 2017.
17. In section 51 of the principal Act, in sub-section (7), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 51
of Mah. XLIII
74A” shall be inserted.
of 2017.
18. In section 54 of the principal Act,— Amendment
of section 54
(1) in sub-section (3), the second proviso shall be deleted;
of Mah. XLIII
of 2017.
(2) after sub-section (14) and before the Explanation, the following
sub-section shall be inserted, namely :—
“(15) Notwithstanding anything contained in this section, no
refund of unutilised input tax credit on account of zero rated supply
of goods or of integrated tax paid on account of zero rated supply of
goods shall be allowed where such zero rated supply of goods is
subjected to export duty.”.
19. In section 61 of the principal Act, in sub-section (3), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 61
of Mah. XLIII
74A” shall be added.
of 2017.
20. In section 62 of the principal Act, in sub-section (1), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 62
of Mah. XLIII
74A” shall be inserted.
of 2017.
21. In section 63 of the principal Act, after the words and figures Amendment
“section 73 or section 74”, the words, figures and letter “or section 74A” shall of section 63
of Mah. XLIII
be inserted.
of 2017.
22. In section 64 of the principal Act, in sub-section (2), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 64
of Mah. XLIII
74A” shall be added.
of 2017.
23. In section 65 of the principal Act, in sub-section (7), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 65
of Mah. XLIII
74A” shall be added.
of 2017.
24. In section 66 of the principal Act, in sub-section (6), after the words Amendment
and figures “section 73 or section 74”, the words, figures and letter “or section of section 66
of Mah. XLIII
74A” shall be added.
of 2017.
25. In section 70 of the principal Act, after sub-section (1), the following Amendment
sub-section shall be inserted, namely :— of section 70
of Mah. XLIII
“(1A) All persons summoned under sub-section (1) shall be bound to of 2017.
attend, either in person or by an authorised representative, as such
officer may direct, and the person so appearing shall state the truth
during examination or make statements or produce such documents and
other things as may be required.”.
26. In section 73 of the principal Act,— Amendment
of section 73
(1) in the marginal note, after the words “Determination of tax”,
of Mah. XLIII
the words and figures “,pertaining to the period upto Financial Year of 2017.
2023-24,” shall be inserted;6 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
(2) after sub-section (11), the following sub-section shall be added,
namely :—
“(12) The provisions of this section shall be applicable for
determination of tax pertaining to the period upto Financial Year
2023-24.”.
Amendment 27. In section 74 of the principal Act,—
of section 74
(1) in the marginal note, after the words “Determination of tax”,
of Mah. XLIII
of 2017. the words and figures “, pertaining to the period upto Financial Year
2023-24,” shall be inserted;
(2) after sub-section (11) and before Explanation 1, the following
sub-section shall be inserted, namely :—
“(12) The provisions of this section shall be applicable for
determination of tax pertaining to the period upto Financial Year
2023-24.” ;
(3) Explanation 2 shall be deleted.
Insertion of 28. After section 74 of the principal Act, the following section shall be
section 74A in
inserted, namely :—
Mah. XLIII of
2017.
Determination “74A. (1) Where it appears to the proper officer that any tax has
of tax not paid not been paid or short paid or erroneously refunded, or where input tax
or short paid
credit has been wrongly availed or utilised, he shall serve notice on the
or erroneously
person chargeable with tax which has not been so paid or which has
refunded or
input tax been so short paid or to whom the refund has erroneously been made, or
credit wrongly who has wrongly availed or utilised input tax credit, requiring him to
availed or show cause as to why he should not pay the amount specified in the
utilised for
notice along with interest payable thereon under section 50 and a penalty
any reason
leviable under the provisions of this Act or the rules made thereunder:
pertaining to
Financial
Provided that, no notice shall be issued, if the tax which has not
Year 2024-25
been paid or short paid or erroneously refunded or where input tax credit
onward.
has been wrongly availed or utilised in a financial year is less than one
thousand rupees.
(2) The proper officer shall issue the notice under sub-section (1)
within forty-two months from the due date for furnishing of annual return
for the financial year to which the tax not paid or short paid or input tax
credit wrongly availed or utilised relates to or within forty-two months
from the date of erroneous refund.
(3) Where a notice has been issued for any period under sub-section
(1), the proper officer may serve a statement, containing the details of
tax not paid or short paid or erroneously refunded or input tax credit
wrongly availed or utilised for such periods other than those covered
under sub-section (1), on the person chargeable with tax.
(4) The service of such statement shall be deemed to be service of
notice on such person under sub-section (1), subject to the condition that
the grounds relied upon for such tax periods other than those covered
under sub-section (1) are the same as are mentioned in the earlier notice.¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 7
(5) The penalty in case where any tax which has not been paid or
short paid or erroneously refunded, or where input tax credit has been
wrongly availed or utilised,—
(i) for any reason, other than the reason of fraud or any
wilful-misstatement or suppression of facts to evade tax, shall be
equivalent to ten per cent. of tax due from such person or ten
thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful-misstatement or
suppression of facts to evade tax shall be equivalent to the tax due
from such person.
(6) The proper officer shall, after considering the representation,
if any, made by the person chargeable with tax, determine the amount of
tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6)
within twelve months from the date of issuance of notice specified in
sub-section (2) :
Provided that, where the proper officer is not able to issue the order
within the specified period, the Commissioner, or an officer authorised
by the Commissioner senior in rank to the proper officer but not below
the rank of Joint Commissioner of State tax, may, having regard to the
reasons for delay in issuance of the order under sub-section (6), to be
recorded in writing, before the expiry of the specified period, extend
the said period further by a maximum of six months.
(8) The person chargeable with tax where any tax has not been paid
or short paid or erroneously refunded, or where input tax credit has
been wrongly availed or utilised for any reason, other than the reason of
fraud or any wilful-misstatement or suppression of facts to evade tax,
may,—
(i) before service of notice under sub-section (1), pay the amount
of tax alongwith interest payable under section 50 of such tax on
the basis of his own ascertainment of such tax or the tax as
ascertained by the proper officer and inform the proper officer in
writing of such payment, and the proper officer, on receipt of such
information shall not serve any notice under sub-section (1) or the
statement under sub-section (3), as the case may be, in respect of
the tax so paid or any penalty payable under the provisions of this
Act or the rules made thereunder;
(ii) pay the said tax alongwith interest payable under section
50 within sixty days of issue of show cause notice, and on doing so,
no penalty shall be payable and all proceedings in respect of the
said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where any tax has not been
paid or short paid or erroneously refunded or where input tax credit
has been wrongly availed or utilised by reason of fraud, or any
wilful-misstatement or suppression of facts to evade tax, may,—
(i) before service of notice under sub-section (1), pay the amount
of tax alongwith interest payable under section 50 and a penalty
equivalent to fifteen per cent. of such tax on the basis of his own
ascertainment of such tax or the tax as ascertained by the proper
officer and inform the proper officer in writing of such payment,
and the proper officer, on receipt of such information, shall not serve
any notice under sub-section (1), in respect of the tax so paid or any8 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
penalty payable under the provisions of this Act or the rules made
thereunder;
(ii) pay the said tax alongwith interest payable under section
50 and a penalty equivalent to twenty-five per cent. of such tax
within sixty days of issue of the notice, and on doing so, all
proceedings in respect of the said notice shall be deemed to be
concluded;
(iii) pay the tax alongwith interest payable thereon under
section 50 and a penalty equivalent to fifty per cent. of such tax within
sixty days of communication of the order, and on doing so, all
proceedings in respect of the said notice shall be deemed to be
concluded.
(10) Where the proper officer is of the opinion that the amount paid
under clause (i) of sub-section (8) or clause (i) of sub-section (9) falls
short of the amount actually payable, he shall proceed to issue the notice
as provided for in sub-section (1) in respect of such amount which falls
short of the amount actually payable.
(11) Notwithstanding anything contained in clause (i) or clause (ii)
of sub-section (8), penalty under clause (i) of sub-section (5) shall be
payable where any amount of self-assessed tax or any amount collected
as tax has not been paid within a period of thirty days from the due date
of payment of such tax.
(12) The provisions of this section shall be applicable for
determination of tax pertaining to the Financial Year 2024-25 onwards.
Explanation 1.— For the purposes of this section,—
(i) the expression “all proceedings in respect of the said notice” shall
not include proceedings under section 132;
(ii) where the notice under the same proceedings is issued to the
main person liable to pay tax and some other persons, and such
proceedings against the main person have been concluded under this
section, the proceedings against all the persons liable to pay penalty
under sections 122 and 125 are deemed to be concluded.
Explanation 2.— For the purposes of this Act, the expression
“suppression” shall mean non-declaration of facts or information which a
taxable person is required to declare in the return, statement, report or any
other document furnished under this Act or the rules made thereunder, or
failure to furnish any information on being asked for, in writing, by the proper
officer.”.
Amendment 29. In section 75 of the principal Act,—
of section 75
(1) in sub-section (1), after the word and figures “section 74”, the
of Mah. XLIII
of 2017. words, brackets, figures and letter “or sub-sections (2) and (7) of section
74A” shall be inserted;
(2) after sub-section (2), the following sub-section shall be inserted,
namely :—
“(2A) Where any Appellate Authority or Appellate Tribunal
or court concludes that the penalty under clause (ii) of sub-section
(5) of section 74A is not sustainable for the reason that the charges
of fraud or any wilful-misstatement or suppression of facts to evade¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 9
tax has not been established against the person to whom the notice
was issued, the penalty shall be payable by such person, under clause
(i) of sub-section (5) of section 74A.”;
(3) for sub-section (10), the following sub-section shall be
substituted, namely :—
“(10) The adjudication proceedings shall be deemed to be
concluded, if the order is not issued within the period specified in
sub-section (10) of section 73 or in sub-section (10) of section 74 or
in sub-section (7) of section 74A.”;
(4) in sub-section (11), after the word and figures “section 74”, the
words, brackets, figures and letter “or sub-section (7) of section 74A”
shall be inserted;
(5) in sub-section (12), after the words and figures “section 73 or
section 74”, the words, figures and letter “or section 74A” shall be
inserted;
(6) in sub-section (13), after the words and figures “section 73 or
section 74”, the words, figures and letter “or section 74A” shall be
inserted.
30. In section 104 of the principal Act, in sub-section (1), in the Amendment
Explanation, after the word and figures “section 74”, the words, brackets, of section 104
of Mah. XLIII
figures and letter “or sub-sections (2) and (7) of section 74A” shall be added.
of 2017.
31. In section 107 of the principal Act,— Amendment
of section 107
(1) in sub-section (6), in clause (b), for the word “twenty-five crore”, of Mah. XLIII
the word “twenty crore” shall be substituted; of 2017.
(2) in sub-section (11), in the second proviso, after the words and
figures “section 73 or section 74”, the words, figures and letter “or section
74A” shall be added.
32. In section 109 of the principal Act, after the words “Revisional Amendment
Authority”, the words “, or for conducting an examination or adjudicating of section 109
of Mah. XLIII
the cases referred to in sub-section (2) of section 171, if so notified under the
of 2017.
said section” shall be inserted.
33. In section 112 of the principal Act,— Amendment
of section 112
(1) in sub-section (1), after the words “from the date on which the
of Mah. XLIII
order sought to be appealed against is communicated to the person of 2017.
preferring the appeal”, the words “; or the date, as may be notified by
the Government, on the recommendations of the Council, for filing appeal
before the Appellate Tribunal under this Act, whichever is later” shall
be inserted and shall be deemed to have been inserted with effect from
the 1st August 2024;
(2) in sub-section (3), after the words “from the date on which the
said order has been passed”, the words “; or the date, as may be notified
by the Government, on the recommendations of the Council, for the
purpose of filing application before the Appellate Tribunal under this
Act, whichever is later,” shall be inserted and shall be deemed to have
been inserted with effect from the 1st August 2024;
(3) in sub-section (6), after the words, brackets and figure “after the
expiry of the period referred to in sub-section (1)”, the words, brackets
¦ÉÉMÉ {ÉÉSÉ +-37-2.
BSɤÉÒ-2151-2.10 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
and figure “or permit the filing of an application within three months
after the expiry of the period referred to in sub-section (3)” shall be
inserted;
(4) in sub-section (8), in clause (b),—
(a) for the words “twenty per cent.”, the words “ten per cent.”
shall be substituted;
(b) for the words “fifty crore rupees”, the words “twenty crore
rupees” shall be substituted.
Amendment 34. In section 122 of the principal Act, in sub-section (1B), for the words
of section 122 “Any electronic commerce operator who”, the words and figures “Any
of Mah. XLIII
of 2017. electronic commerce operator, who is liable to collect tax at source under
section 52,” shall be substituted and shall be deemed to have been substituted
with effect from the 1st October 2023.
Insertion of 35. After section 122 of the principal Act, the following section shall be
section 122A inserted, namely :—
in Mah. XLIII
of 2017.
Penalty for “122A. (1) Notwithstanding anything contained in this Act, where
failure to any person, who is engaged in the manufacture of goods in respect of
register which any special procedure relating to registration of machines has
certain
been notified under section 148, acts in contravention of the said special
machines
procedure, he shall, in addition to any penalty that is paid or is payable
used in
manufacture by him under Chapter XV or any other provisions of this Chapter, be
of goods as liable to pay a penalty equal to an amount of one lakh rupees for every
per special machine not so registered.
procedure.
(2) In addition to the penalty under sub-section (1), every machine
not so registered shall be liable for seizure and confiscation :
Provided that, such machine shall not be confiscated where,—
(a) the penalty so imposed is paid; and
(b) the registration of such machine is made in accordance with
the special procedure within three days of the receipt of
communication of the order of penalty.”.
Amendment 36. In section 127 of the principal Act, after the words and figures
of section 127 “section 73 or section 74”, the words, figures and letter “or section 74A” shall
of Mah. XLIII
be inserted.
of 2017.
Insertion of 37. After section 128 of the principal Act, the following section shall
section 128A be inserted, namely :—
in Mah. XLIII
of 2017.
Waiver of “128A. (1) Notwithstanding anything to the contrary contained in
interest or
this Act, where any amount of tax is payable by a person chargeable
penalty or
both relating with tax in accordance with,-—
to demands
raised under (a) a notice issued under sub-section (1) of section 73 or a
section 73 statement issued under sub-section (3) of section 73, and where no
for certain
order under sub-section (9) of section 73 has been issued; or
tax periods.
(b) an order passed under sub-section (9) of section 73, and where
no order under sub-section (11) of section 107 or sub-section (1) of
section 108 has been passed ; or
(c) an order passed under sub-section (11) of section 107 or
sub-section (1) of section 108, and where no order under sub-section (1)
of section 113 has been passed,¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 11
pertaining to the period from 1st July 2017 to 31st March 2020, or a part
thereof, and the said person pays the full amount of tax payable as per
the notice or statement or the order referred to in clause (a), clause (b)
or clause (c), as the case may be, on or before the date, as may be notified
by the Government on the recommendations of the Council, no interest
under section 50 and penalty under this Act, shall be payable and all the
proceedings in respect of the said notice or order or statement, as the
case may be, shall be deemed to be concluded, subject to such conditions
as may be prescribed :
Provided that, where a notice has been issued under sub-section (1)
of section 74, and an order is passed or required to be passed by the
proper officer in pursuance of the direction of the Appellate Authority
or Appellate Tribunal or a court in accordance with the provisions of
sub-section (2) of section 75, the said notice or order shall be considered
to be a notice or order, as the case may be, referred to in clause (a) or
clause (b) of this sub-section:
Provided further that, the conclusion of the proceedings under this
sub-section, in cases where an application is filed under
sub-section (3) of section 107 or under sub-section (3) of section 112 or an
appeal is filed by an officer of State tax under sub-section (1) of section
117 or under sub-section (1) of section 118 or where any proceedings are
initiated under sub-section (1) of section 108, against an order referred
to in clause (b) or clause (c) or against the directions of the Appellate
Authority or the Appellate Tribunal or the court referred to in the first
proviso, shall be subject to the condition that the said person pays the
additional amount of tax payable, if any, in accordance with the order of
the Appellate Authority or the Appellate Tribunal or the court or the
Revisional Authority, as the case may be, within three months from the
date of the said order:
Provided also that, where such interest and penalty has already
been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect
of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect
of cases where an appeal or writ petition filed by the said person is
pending before Appellate Authority or Appellate Tribunal or a court, as
the case may be, and has not been withdrawn by the said person on or
before the date notified under sub-section (1).
(4) Notwithstanding anything contained in this Act, where any
amount specified under sub-section (1) has been paid and the proceedings
are deemed to be concluded under the said sub-section, no appeal under
sub-section (1) of section 107 or sub-section (1) of section 112 shall lie
against an order referred to in clause (b) or clause (c) of sub-section (1),
as the case may be.”.
Amendment
38. In section 171 of the principal Act,—
of section 171
(1) in sub-section (2), the following proviso and Explanation shall of Mah. XLIII
of 2017.
be added, namely :—
“Provided that, the Government may by notification, on the
recommendations of the Council, specify the date from which the
said Authority shall not accept any request for examination as to
whether input tax credits availed by any registered person or the12 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
reduction in the tax rate have actually resulted in a commensurate
reduction in the price of the goods or services or both supplied by
him.
Explanation.— For the purposes of this sub-section, “request for
examination” shall mean the written application filed by an applicant
requesting for examination as to whether input tax credits availed by any
registered person or the reduction in the tax rate have actually resulted in a
commensurate reduction in the price of the goods or services or both supplied
by him.”;
(2) the existing Explanation shall be renumbered as Explanation 1
thereof, and after Explanation 1 as so renumbered, the following
Explanation shall be added, namely :—
“Explanation 2.— For the purposes of this section, the
expression “Authority” shall include the “Appellate Tribunal.”.
Amendment of 39. In Schedule III appended to the principal Act, after paragraph 8
Schedule III of and before Explanation 1, the following paragraphs shall be added,
Mah. XLIII of
namely :—
2017.
“9. Activity of apportionment of co-insurance premium by the lead
insurer to the co-insurer for the insurance services jointly supplied by
the lead insurer and the co-insurer to the insured in coinsurance
agreements, subject to the condition that the lead insurer pays the central
tax, the State tax, the Union territory tax and the integrated tax on the
entire amount of premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding
commission or the reinsurance commission is deducted from reinsurance
premium paid by the insurer to the reinsurer, subject to the condition
that the Central tax, the State tax, the Union territory tax and the
integrated tax is paid by the reinsurer on the gross reinsurance premium
payable by the insurer to the reinsurer, inclusive of the said ceding
commission or the reinsurance commission.”.
No refund of 40. No refund shall be made of all the tax paid or the input tax credit
tax paid or reversed, which would not have been so paid, or not reversed, had section 7
input tax of this Act been in force at all material times.
credit
reversed.
Repeal of 41. (1) The Maharashtra Goods and Services Tax (Amendment) Mah.
Mah. Ord. Ord. IX
Ordinance, 2024, is hereby repealed.
IX of 2024 of 2024.
and saving.
(2) Notwithstanding such repeal, anything done or any action taken
(including any notification or order issued) under the corresponding
provisions of the principal Act, as amended by the said Ordinance, shall be
deemed to have been done, taken or issued, as the case may be, under the
corresponding provisions of the principal Act, as amended by this Act.¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 13
STATEMENT OF OBJECTS AND REASONS
Various decisions have been taken by the Goods and Services Tax Council
in its meeting requiring amendments in Goods and Service Tax Laws.
Accordingly, the Central Goods and Services Tax, 2017 (12 of 2017) has been
amended by the Parliament by the Finance Act, 2024 (8 of 2024) and the
Finance (No. 2) Act, 2024 (15 of 2024). In order to implement the decisions
taken by the Goods and Services Tax Council in aforesaid meetings and to
maintain uniformity in applicability of the provisions of the Central Goods
and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax
Act, 2017 (Mah. XLIII of 2017), it was expedient to amend the Maharashtra
Goods and Services Tax Act, 2017.
2. The amendments to the Maharashtra Goods and Services Tax Act,
2017, inter alia, provide for the following, namely :—
(i) to substitute sub-section (61) of section 2, so as to make Input
Service Distributor procedure mandatory for distribution of Input Tax
Credit in respect of input services procured by Head Office from third
party but attributable to both Head Office and Branch Office or
exclusively to one or more Branch Offices;
(ii) to amend section 9, so as not to levy State tax on un-denatured
extra neutral alcohol or rectified spirit used for manufacture of alcoholic
liquor for human consumption;
(iii) to insert section 11A, so as to empower the Government to
regularize non-levy or short levy of State tax where it is satisfied that
such non-levy or short levy was a result of general practice;
(iv) to amend sub-section (3) of section 13, so as to specify the time
of supply of services in cases where the invoice is required to be issued
by the recipient of services in cases of reverse charge supplies;
(v) to insert sub-section (5) in section 16, so as to carve out an
exception to the existing sub-section (4) and to provide that in respect of
an invoice or debit note under the said sub-section, for the Financial
Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall
be entitled to take input tax credit in any return under section 39 which
is filed up to the thirtieth day of November 2021;
(vi) to amend sub-section (5) of section 17, so as to restrict the non-
availability of input tax credit in respect of tax paid under section 74 of
the said Act only for demands up to Financial Year 2023-24;
(vii) to insert new proviso in sub-section (2) of section 30, so as to
empower the State Government to prescribe conditions and restrictions
for revocation of cancellation of registration;
(viii) to amend sub-section (3) of section 39, so as to mandate the
electronic furnishing of return for each month by the registered person
required to deduct tax at source, irrespective of whether any deduction
has been made in the said month or not;
(ix) to insert sub-section (1A) in section 70, so as to enable an
authorised representative to appear on behalf of the summoned person
before the proper officer in compliance of summons issued by the said
officer;14 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
(x) to insert sub-section (12) in section 73, so as to restrict the
applicability of the said section for determination of tax pertaining to
the period upto Financial Year 2023-24;
(xi) to insert sub-section (12) in section 74, so as to restrict the
applicability of the said section for determination of tax pertaining to
the period upto Financial Year 2023-24;
(xii) to insert section 74A, so as to provide for determination of tax
not paid or short paid or erroneously refunded or input tax credit wrongly
availed or utilised for any reason pertaining to the Financial Year
2024-25 onwards;
(xiii) to amend sub-section (6) of section 107, so as to reduce the
maximum amount of pre-deposit for filing appeal before the Appellate
Authority from rupees twenty-five crore to rupees twenty crore in State
tax;
(xiv) to amend section 109, so as to empower the Government to
notify types of cases that shall be heard by the Appellate Tribunal ;
(xv) to amend sub-sections (1) and (3) of section 112, so as to empower
the Government to notify the date for filing appeal before the Appellate
Tribunal and provide a revised time limit for filing appeals or application
before the Appellate Tribunal;
(xvi) to amend sub-section (8) of section 112, so as to reduce the
maximum amount of pre-deposit for filing appeals before the Appellate
Tribunal from the existing twenty percent to ten percent of the tax in
dispute and also reduce the maximum amount payable as pre-deposit
from rupees fifty crore to rupees twenty crore in State tax;
(xvii) to amend sub-section (1B) of section 122, so as to restrict the
applicability of the said sub-section to electronic commerce operators,
who are required to collect tax at source under section 52 of the said
Act.
(xviii) to insert section 122A, so as to provide the provision of penalty
of Rs. One lakh for any machine not so registered for acting in
contravention of the special procedure notified under section 148;
(xix) to insert section 128A, to provide for a conditional waiver of
interest and penalty in respect of demand notices issued under section
73 of the said Act for the Financial Years 2017-18, 2018-19 and 2019-20,
except the demands notices in respect of erroneous refund;
(xx) to amend sub-section (2) of section 171, so as to empower the
Government to notify the date from which the Authority under the said
section shall not accept any application for anti-profiteering cases;
(xxi) to insert Paragraphs 9 and 10 in Schedule III;
(xxii) to amend sub-section (5) of section 10, section 21, sub-section
(6) of section 35, sub-section (8) of section 49, sub-section (1) of section
50, sub-section (7) of section 51, sub-section (3) of section 61, sub-section
(1) of section 62, section 63, sub-section (2) of section 64, sub-section (7)
of section 65, sub-section (6) of section 66, section 75, sub-section (1) of
section 104, sub-section (11) of section 107 and section 127, so as to
incorporate a reference to the proposed new section 74A.¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 15
3. As both Houses of the State Legislature were not in session and the
Governor of Maharashtra was satisfied that circumstances existed which
rendered it necessary for him to take immediate action further to amend the
Maharashtra Goods and Services Tax Act, 2017, for the purposes aforesaid,
the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2024 (Mah.
Ord. IX of 2024), was promulgated by the Governor of Maharashtra on the
7th October 2024.
4. The Bill is intended to replace the said Ordinance by an Act of the
State Legislature.
Nagpur, DEVENDRA FADNAVIS,
Dated the 15th December, 2024. Chief Minister.16 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposals for delegation of legislative
power, namely :—
Clause 1 (3).— Under this clause, power is taken to the State Government,
to bring into force the remaining sections of the Act on such date, with
prospective or retrospective effect, as the State Government may, by
notification in the Official Gazette, appoint and different dates may be
appointed for different provisions of this Act.
Clause 5.— Under this clause, which seeks to insert a new section 11A
in the said Act, power is taken to the State Government, to direct that State
tax on certain goods or services if there has been a common practice of not
levying the tax or levying a lower amount than required shall not be recover.
Clause 9.— Under this clause, which seeks to substitute section 20 of
the said Act, power is taken to the State Government,—
(i) in sub-clause (2) to prescribe the manner, time and restrictions
and conditions for distribution of credit of State tax or integrated tax
charged on invoices received by the Input Service Distributor ;
(ii) in sub-clause (3) to prescribe the manner of distribution of the
credit of State tax or integrated tax charged on invoices received by
Input Service Distributor.
Clause 11.— Under this clause, which seeks to add proviso to sub-section
(2) of section 30 of the said Act, power is taken to the State Government, to
prescribe the conditions and restrictions for revocation of cancellation of
registration.
Clause 12.— Under this clause, which seeks to amend section 31 of the
said Act, power is taken to the State Government, to prescribe a period for a
registered person who is liable to pay tax under sub-section (3) or sub-section
(4) of section 9 to issue an invoice in respect of goods or services or both
received by him from the supplier who is not registered on the date of receipt
of goods or services or both.
Clause 14.— Under this clause, which seeks to substitute sub-section (3)
of section 39 of the said Act, power is taken to the State Government, to
prescribe the form, manner and time for furnishing electronically return by
registered person who deduct tax at source under section 51.
Clause 33.— Under this clause, which seeks to amend section 112 of the
said Act, power is taken to the State Government, to notify the date for filing
appeal before the Appellate Tribunal.
Clause 37.— Under this clause, which seeks to insert a new section 128A
in the said Act, power is taken to the State Government, to notify the date
for waiver of interest or penalty or both where a person pays the full amount
of tax due as specified in certain notices or orders, as the case may be, prescribe
the conditions for concluding the proceeding.
Clause 38.— Under this clause, which seeks to amend sub-section (2) of
section 171 of the said Act, power is taken to the State Government, specify
the date from which the Authority shall not accept any request for examination
of input tax credit.
2. The above-mentioned proposals for delegation of legislative power
are of normal character.¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946 17
FINANCIAL MEMORANDUM
In order to implement the decisions taken by the Goods and Services
Tax Council and to maintain uniformity in applicability of the provisions of
the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods
and Services Tax Act, 2017 (Mah. XLIII of 2017), certain amendments are
made in various sections of the Maharashtra Goods and Services Tax Act,
2017 (Mah. XLIII of 2017).
There is no provision in the Bill which would involve the recurring or
non-recurring expenditure from the Consolidated Fund of the State on its
enactment as an Act of the State Legislature.
¦ÉÉMÉ {ÉÉSÉ +-37-3.
BSɤÉÒ-2151-3.18 ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+ö, Êb÷ºÉå¤É®ú 17, 2024/+OɽþɪÉhÉ 26, ¶ÉEäò 1946
GOVERNOR'S RECOMMENDATION UNDER ARTICLE 207 OF THE
CONSTITUTION OF INDIA
(Copy of Government of Maharashtra Order, Law and Judiciary Department)
In exercise of the power conferred upon him by clause (1) of Article 207
of the Constitution of India, the Governor of Maharashtra is pleased to
recommend to the Maharashtra Legislative Assembly, the Introduction of
the Maharashtra Goods and Service Tax (Amendment) Bill, 2024.
Vidhan Bhavan : JITENDRA BHOLE,
Nagpur, Secretary (1) (I/C)
Dated the 17th December, 2024. Maharashtra Legislative Assembly.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED
AT GOVERNMENT PRESS AND BOOK DEPOT, CIVIL LINES, NAGPUR-440 001 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY
AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI-400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.