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1
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 5th February 2020.
MAHARASHTRA ORDINANCE No. V OF 2020.
AN ORDINANCE
to amend the Maharashtra Goods and Services Tax
(Amendment) Act, 2019.
WHEREAS both Houses of the State Legislature are not in session ;
AND WHEREAS the Governor of Maharashtra is satisfied that
circumstances exist which render it necessary for him to take immediate
action to amend the Maharashtra Goods and Services Tax (Amendment) Act,
2019, for the purposes hereinafter appearing ;
Mah.
XXXI
of
2019.
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In pursuance of clause (3) of article 348 of the Constitution of India, the following translation
in English of the Maharashtra Goods and Services Tax (Amendment) (Amendment) Ordinance,
2020 (Mah. Ord. V of 2020), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
RAJENDRA G. BHAGWAT,
Secretary (Legislation) to Government,
Law and Judiciary Department.
[ Translation in English of the Maharashtra Goods and Services Tax (Amendment)
(Amendment) Ordinance, 2020 (Mah. Ord. V of 2020), published under the authority of the
Governor ].
————————
RNI No. MAHENG /2009/35528
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2
NOW, THEREFORE, in exercise of the powers conferred by clause (1)
of article 213 of the Constitution of India, the Governor of Maharashtra is
hereby pleased to promulgate the following Ordinance, namely :—
1.
(1) This Ordinance may be called the Maharashtra Goods and
Services Tax (Amendment) (Amendment) Ordinance, 2020.
(2) It shall come into force at once.
2.
In section 1 of the Maharashtra Goods and Services Tax
(Amendment) Act, 2019, for sub-section (2), the following sub-section shall
be substituted and shall deemed to have been substituted with effect from
the 26th December 2019, namely :—
“ (2) (a) section 3 to section 6, section 8, section 9, section 11, section
12 and section 21 shall come into force on the 1st January 2020 ;
(b) save as otherwise provided, remaining sections shall come into
force on such date as the Government may, by notification in the Official
Gazette, appoint.”.
Short title
and
commencement.
Amendment
of section 2
of
Mah. XXXI of
2019.
Mah.
XXXI of
2019.
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3
STATEMENT
Various decisions have been taken by the Goods and Services Tax
Council constituted by the President of India under article 279A of the
Constitution of India requiring amendments in GST Laws. Accordingly, the
Central Goods and Services Tax Act, 2017 and the Integrated Goods and
Services Tax Act, 2017 have been amended by the Parliament by Finance
(No. 2) Act, 2019 (23 of 2019). In order to maintain the uniformity in the
provisions of the law relating to Goods and Services Tax, the Maharashtra
Goods and Services Tax Act, 2017 is also amended by the Maharashtra Goods
and Services Tax (Amendment) Act, 2019 (Mah. XXXI of 2019). Sub-section
(2) of section 1 of the said Amendment Act provides that, it shall come into
force with effect from the 1st January 2020.
2.
However, by the Central Government Notification, Ministry of
Finance, No. 01/2020- Central Tax, G.S.R.2(E), dated the 1st January 2020,
issued under the Finance (No. 2) Act, 2019 (23 of 2019), sections 92 to 112,
except section 92, section 97, section 100 and sections 103 to 110 of the said
Act has been brought into force by the Central Government with effect from
the 1st January 2020 and the remaining sections will come into force by
notification in the Official Gazette. In order to maintain the uniformity in
the application of the said amending provisions of the Central and State
Acts relating to Goods and Services Tax, it is necessary to bring into force
the similar amended sections of the Maharashtra Goods and Services Tax
(Amendment) Act, 2019, on the same date. It is, therefore, expedient to amend
the Maharashtra Goods and Services Tax (Amendment) Act, 2019, suitably.
3.
As both Houses of the State Legislature are not in session and the
Governor of Maharashtra is satisfied that circumstances exist which render
it necessary for him to take immediate action to amend the Maharashtra
Goods and Services Tax (Amendment) Act, 2019 (Mah. XXXI of 2019), for the
purposes aforesaid, this Ordinance is promulgated.
BHAGAT SINGH KOSHYARI,
Mumbai,
Governor of Maharashtra.
dated the 2nd February 2020.
By order and in the name of the Governor of Maharashtra,
MANOJ SAUNIK,
Additional Chief Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT
GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT
PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.