Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2022


The Government of Maharashtra has notified Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2022. The Rules seek to amend the Maharashtra Goods and Services Tax Rules, 2017. These Amendment Rules were published on 3rd January, 2023 and shall come into force from 1st December, 2022.

The Amendment omits the rule on Anti-Profiteering Constitution of the Authority

It also omits the rules relating to the appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority and the Secretary to the Authority.

In respect of the Duties of the Authority, the amendment substitutes the word “duties” with the word “functions”.

The amendment omits the rule pertaining to the Decision to be taken by the majority. It also omits the Tenure of Authority.

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