The Government of Maharashtra on November 25, 2024, issued clarifications on various doubts related to Section 128A of the CGST Act, 2017.
The following has been stated: -
•With reference to Circular No. 238/32/2024-GST, issued by the CBIC on October 15, 2024, clarifications for uniform implementation of GST rules are given.
•The circular is also made applicable under the MGST Act, 2017, with necessary adjustments.
•Any issues encountered in implementing this circular should be reported to the Maharashtra State Tax Commissioner’s office.
•The circular is intended to provide clarification and resolve difficulties in compliance.
The detailed circular is given in the document below.
[Circular No. JC (HQ)-5/AR-2/GST/2024/ADM-8/B-167]