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Taxation Maharashtra Ministry of Finance Maharashtra Goods and Services Tax Act, 2017

Clarification with regards to applicability of provisions of section 75(2) of Maharashtra Goods and Services Tax Act, 2017

03-Jan-2023 | Trade Circular No. 2T of 2023

With reference to CBIC Circular No. 185/17/2022-GST, dated 27th December 2022 Maharashtra State has issued a clarification with regards to- a. the applicability of provisions of Section 75(2) of the Central Goods and Services Tax Act, 2017, b. time limit within which the proper officer is required to re-determine the amount of tax payable considering notice to be issued under Section 73(1), especially in cases where the time limit for issuance of order as per Section 73(10) has already been over, c. methodology for computation of such amount payable by the noticee, deeming the notice to be issued under Section 73(1). 2. Regarding the amount payable by the noticee of the notice which have been issued under Section 73(1) that whether it shall be re-computed/ redetermined by the proper officer as per provisions of Section 75(2). Now, Maharashtra Government has issued the same circular which is applicable mutatis-mutandis, in the implementation of the MGST Act, 2017.

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