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

Maharashtra Goods and Services Tax (Amendment) Rules, 2023

04-Sep-2023 | 38/2023-State Tax

Government of Maharashtra has issued the Maharashtra Goods and Services Tax (Amendment) Rules, 2023, which amend the provisions under the Maharashtra Goods and Services Tax Rules, 2017, effective from the 4th of September 2023.

Under the revised rules, Rule 25 is substituted with the following: Physical verification of business premises in certain cases:

(1) In cases where the proper officer deems it necessary to conduct a physical verification of a person's place of business after the grant of registration, they may carry out such verification. The subsequent verification report, along with accompanying documents and photographs, must be uploaded in FORM GST REG-30 on the common portal within fifteen working days from the date of such verification.

(2) In situations specified in the proviso to sub-rule (1) of rule 9, where the physical verification of a person's place of business is required before the grant of registration, the proper officer must conduct such verification. The resulting verification report, along with other documents and photographs, must be uploaded in FORM GST REG-30 on the common portal at least five working days prior to the completion of the specified time period in the said proviso.

Additionally, a new rule, 88D, is introduced after rule 88C, detailing the procedure for addressing discrepancies in input tax credit available in an auto-generated statement, as compared to what is claimed in the return.

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