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1
L. A. BILL No. I OF 2020.
A BILL
to amend the Maharashtra Goods and Services Tax
(Amendment) Act, 2019.
WHEREAS both Houses of the State Legislature were not in session ;
AND WHEREAS the Governor of Maharashtra was satisfied that
circumstances existed which rendered it necessary for him to take immediate
action to amend the Maharashtra Goods and Services Tax (Amendment) Act,
2019, for the purposes hereinafter appearing ; and, therefore, promulgated
the Maharashtra Goods and Services Tax (Amendment) (Amendment)
Ordinance, 2020 on the 5th February 2020 ;
Mah.
XXXI
of
2019.
Mah.
Ord. V
of
2020.
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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) Bill, 2020
(L. A. Bill No. I of 2020), introduced in the Maharashtra Legislative Assembly on the 25th February
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.
————————
RNI No. MAHENG /2009/35528
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AND WHEREAS it is expedient to replace the said Ordinance, by an
Act of the State Legislature; it is hereby enacted in the Seventy-first Year of
the Republic of India as follows :—
1.
(1) This Act may be called the Maharashtra Goods and Services Tax
(Amendment) (Amendment) Act, 2020.
(2) It shall be deemed to have come into force on the 5th February 2020.
2.
In section 1 of the Maharashtra Goods and Services Tax
(Amendment) Act, 2019 (hereinafter referred to as “the principal Act”), for
sub-section (2), the following sub-section shall be substituted and shall be
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.”.
3.
(1) The Maharashtra Goods and Services Tax (Amendment)
(Amendment) Ordinance, 2020, is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken
(including any notification or order issued) under the corresponding
provisions of the principal Act, as amended by the said Ordinance, shall be
deemed to have been done, taken or, as the case may be, issued under the
corresponding provisions of the principal Act, as amended by this Act.
Short title
and
commencement.
Amendment
of section 2
of
Mah. XXXI of
2019.
Mah.
XXXI of
2019.
Repeal of Mah.
Ord. V of 2020
and saving.
Mah.
Ord. V
of 2020.
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STATEMENT OF OBJECTS AND REASONS
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 has 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 provided 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 was necessary to bring into force
the similar amended sections of the Maharashtra Goods and Services Tax
(Amendment) Act, 2019, on the same date. It was, therefore, expedient to
amend the Maharashtra Goods and Services Tax (Amendment) Act, 2019,
suitably.
3.
As both Houses of the State Legislature were not in session and the
Governor of Maharashtra was satisfied that circumstances existed which
rendered 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, the Maharashtra Goods and Services Tax
(Amendment) (Amendment) Ordinance, 2020 (Mah. Ord. V of 2020), was
promulgated by the Governor of Maharashtra on the 5th February 2020.
4.
The Bill is intended to replace the said Ordinance by an Act of the
State Legislature.
Mumbai,
AJIT PAWAR,
Dated the 18th February 2020.
Deputy Chief Minister.
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MEMORANDUM REGARDING DELEGATED LEGISLATION
The Bill involves the following proposal for delegation of legislative
power, namely :—
Clause 2(b).—Under this clause, power is taken to the State
Government to appoint, by notification in the Official Gazette, the date
on which the remaining sections of the Maharashtra Goods and Services
Tax (Amendment) Act, 2019 (Mah. XXXI of 2019) shall come into force.
2.
The above-mentioned proposal for delegation of legislative power
is of a normal character.
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.