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GST Review January-2023

SGST Notification and Circulars
Notification No. 24/2022-State Tax dated the 3rd January 2023.

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Maharashtra Goods and services tax act, 2017. No. MGST-1022/C.R.50/Taxation-1.—In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (43 of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :—   1.   Short title and commencement.—(1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2022. (2) They shall come into force with effect from 1st day of December, 2022.   2.  In the Maharashtra Goods and Services Tax Rules, 2017,— rule 122 shall be omitted ; rules 124 and 125 shall be omitted ; in.......