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

Maharashtra Goods and Services Tax (Amendment) Act, 2024

28-Jan-2025 | Notification No. 1A/2025/State Tax

Maharashtra Goods and Services Tax (Amendment) Act, 2024 Section 7: Amendment in section 16 of Maharashtra Goods and Services Tax Act, 2017 Section 32: Amendment in section 109 of Maharashtra Goods and Services Tax Act, 2017 Section 38: Amendment in section 171 of Maharashtra Goods and Services Tax Act, 2017 Section 40: There will be no refund of taxes paid or reversal of ITC These above mentioned provisions is effective from 27.09.2024 Section 35: Insertion of new section 122 A in Maharashtra Goods and Services Tax Act, 2017 The above mentioned provision is effective from 01.10.2024 Sections 3 to 6: Amendment in section 9,10,13 of Maharashtra Goods and Services Tax Act, 2017 and insertion of new section 11A in Maharashtra Goods and Services Tax Act, 2017 Section 8: Amendment in section 17 of Maharashtra Goods and Services Tax Act, 2017 Section10 to 31: Amendment in different sections of Maharashtra Goods and Services Tax Act, 2017 and insertion of new section 74A in Maharashtra Goods and Services Tax Act, 2017 Section 33 to 34: Amendment in section 112 and 122 of Maharashtra Goods and Services Tax Act, 2017 Section 36 to 37: Amendment in section 127 of Maharashtra Goods and Services Tax Act, 2017 and insertion of new section 128A in Maharashtra Goods and Services Tax Act, 2017 Section 39: Amendment in schedule III of Maharashtra Goods and Services Tax Act, 2017 These above mentioned provisions is effective from 01.11.2024 Section 2: Amendment in section 02 of Maharashtra Goods and Services Tax Act, 2017 Section 9: Substitution of section 20 of Maharashtra Goods and Services Tax Act, 2017 These above mentioned provisions will be effective from 01.04.2025

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