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The Maharashtra Goods and Services Tax Rules, 2017
Act ID: 2017
The Maharashtra Goods and Services Tax Rules, 2017
"State-specific rules implementing SGST in Maharashtra."
Table of Contents
177 Sections
Ch. IP
reliminary
S.1
Short title, extent and commencement
S.2
Definitions
Ch. IIA
dministration
S.3
Officers under this Act
S.4
Appointment of officers
S.5
Powers of officers
S.6
Authorisation of officers of central tax as proper officer in certain circumstances
Ch. IIILe
vy and Collection of Tax
S.7
Scope of supply
S.8
Tax liability on composite and mixed supplies
S.9
Levy and collection
S.10
Composition levy
S.11
Power to grant exemption from tax
Ch. IVT
ime and Value of Supply
S.12
Time of supply of goods
S.13
Time of supply of services
S.14
Change in rate of tax in respect of supply of goods or services
S.15
Value of taxable supply
Ch. VIn
put Tax Credit
S.16
Eligibility And Conditions For Taking Input Tax Credit
S.17
Apportionment of credit and blocked credits
S.18
Availability of credit in special circumstances
S.19
Taking input tax credit in respect of inputs and capital goods sent for job work
S.20
Manner of distribution of credit by Input Service Distributor
S.21
Manner of recovery of credit distributed in excess
Ch. VIR
egistration
S.22
Persons liable for registration
S.23
Persons not liable for registration
S.24
Compulsory registration in certain cases
S.25
Procedure for registration
S.26
Deemed registration
S.27
Special provisions relating to casual taxable person and non-resident taxable person
S.28
Amendment of registration
S.29
Cancellation [suspension] [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.] of registration
S.30
Revocation of cancellation of registration
Ch. VIIT
ax Invoice, Credit and Debit Notes
S.31
Tax invoice
S.32
Prohibition of unauthorised collection of tax
S.33
Amount of tax to be indicated in tax invoice and other documents
S.34
Credit and debit notes
Ch. VIIIA
ccounts and Records
S.35
Accounts and other Records
S.36
Period of Retention of Accounts
S.37
Furnishing details of outward supplies
S.38
Furnishing details of inward supplies
S.39
Furnishing of returns
S.40
First Return
S.41
Claim of input tax credit and provisional acceptance thereof
S.42
Matching, reversal and reclaim of input tax credit
S.43
Matching, reversal and reclaim of reduction in output tax liability
S.43A
[ Procedure for furnishing return and availing input tax credit. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]
S.44
Annual return
S.45
Final return
S.46
Notice to return defaulters
S.47
Levy of late fee
S.48
Goods and services tax practitioners
S.49
Payment of tax, interest, penalty and other amounts
S.49A
[ Utilisation of input tax credit subject to certain conditions. [Inserted by Maharashtra Act No. 67 of 2018, dated 14.12.2018.]
S.49B
Order of utilization of input tax credit
S.50
Interest on delayed payment of tax
S.51
Tax deduction at source
S.52
Collection of tax at source
S.53
Transfer of input tax credit
S.54
Refund of tax
S.55
Refund in certain cases
S.56
Interest on delayed refunds
S.57
Consumer Welfare Fund
S.58
Utilisation of Fund
S.59
Self assessment
S.60
Provisional assessment
S.61
Scrutiny of returns
S.62
Assessment of non-filers of returns
S.63
Assessment of unregistered persons
S.64
Summary assessment in certain special cases
Ch. XIIIA
udit
S.65
Audit by tax authorities
S.66
Special audit
Ch. XIVIn
spection, Search, Seizure and Arrest
S.67
Power of inspection, search and seizure
S.68
Inspection of goods in movement
S.69
Power to arrest
S.70
Power to summon persons to give evidence and produce documents
S.71
Access to business premises
S.72
Officers to assist proper officers
Ch. XVDe
mands and Recovery
S.73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
S.74
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
S.75
General provisions relating to determination of tax
S.76
Tax collected but not paid to Government
S.77
Tax wrongfully collected and paid to Central Government or State Government
S.78
Initiation of recovery proceedings
S.79
Recovery of tax
S.80
Payment of tax and other amount in instalments
S.81
Transfer of property to be void in certain cases
S.82
Tax to be first charge on property
S.83
Provisional attachment to protect revenue in certain cases
S.84
Continuation and validation of certain recovery proceedings
Ch. XVILia
bility to Pay in Certain Cases
S.85
Liability in case of transfer of business
S.86
Liability of agent and principal
S.87
Liability in case of amalgamation or merger of companies
S.88
Liability in case of company in liquidation
S.89
Liability of directors of private company
S.90
Liability of partners of firm to pay tax
S.91
Liability of guardians, trustees, etc
S.92
Liability of Court of Wards, etc
S.93
Special provisions regarding liability to pay tax, interest or penalty in certain cases
S.94
Liability in other cases
Ch. XVIIA
dvance Ruling
S.95
Definitions
S.96
Constitution of Authority for Advance Ruling
S.97
Application for advance ruling
S.98
Procedure on receipt of application
S.99
Constitution of Appellate Authority for Advance Ruling
S.100
Appeal to the Appellate Authority
S.101
Orders of Appellate Authority
S.102
Rectification of advance ruling
S.103
Applicability of advance ruling
S.104
Advance ruling to be void in certain circumstances
S.105
Powers of Authority and Appellate Authority
S.106
Procedure of Authority and Appellate Authority
S.107
Appeals to Appellate Authority
S.108
Powers of Revisional Authority
S.109
Appellate Tribunal and Benches thereof
S.110
President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
S.111
Procedure before Appellate Tribunal
S.112
Appeals to Appellate Tribunal
S.113
Orders of Appellate Tribunal
S.114
Financial and administrative powers of State President
S.115
Interest on refund of amount paid for admission of appeal
S.116
Appearance by authorised representative
S.117
Appeal to High Court
S.118
Appeal to Supreme Court
S.119
Sums due to be paid notwithstanding appeal, etc
S.120
Appeal not to be filed in certain cases
S.121
Non-Appealable decisions and orders
Ch. XIXO
ffences and Penalties
S.122
Penalty for certain offences
S.123
Penalty for failure to furnish information return
S.124
Fine for failure to furnish statistics
S.125
General penalty
S.126
General disciplines related to penalty
S.127
Power to impose penalty in certain cases
S.128
Power to waive penalty or fee or both
S.129
Detention, seizure and release of goods and conveyances in transit
S.130
Confiscation of goods or conveyances and levy of penalty
S.131
Confiscation or penalty not to interfere with other punishments
S.132
Punishment for certain offences
S.133
Liability of officers and certain other persons
S.134
Cognizance of offences
S.135
Presumption of culpable mental state
S.136
Relevancy of statements under certain circumstances
S.137
Offences by Companies
S.138
Compounding of offences
Ch. XXT
ransitional Provisions
S.139
Migration of existing tax payers
S.140
Transitional arrangements for input tax credit
S.141
Transitional provisions relating to Jobwork
S.142
Miscellaneous transitional provisions
Ch. XXIMis
cellaneous
S.143
Job-work Procedure
S.144
Presumption as to documents in certain cases
S.145
Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
S.146
Common Portal
S.147
Deemed Exports
S.148
Special procedure for certain processes
S.149
Goods and services tax compliance rating
S.150
Obligation to furnish information return
S.151
Power to collect statistics
S.152
Bar on disclosure of information
S.153
Taking assistance from an expert
S.154
Power to take samples
S.155
Burden of proof
S.156
Persons deemed to be public servants
S.157
Protection of action taken under this Act
S.158
Disclosure of information by a public servant
S.159
Publication of information in respect of persons in certain cases
S.160
Assessment proceedings, etc. not to be invalid on certain grounds
S.161
Rectification of errors apparent on the face of record
S.162
Bar on jurisdiction of civil courts
S.163
Levy of fee
S.164
Power of Government to make rules
S.165
Power to m a k e regulations
S.166
Laying of rules, regulations and notifications
S.167
Delegation of powers
S.168
Power to issue instructions or directions
S.169
Service of notice in certain circumstances
S.170
Rounding off of tax, etc
S.171
Anti-profiteering measure
S.172
Removal of difficulties
S.173
Repeals
S.174
Savings