महाराष्ट्र शासन राजपत्र
असाधारण भाग आठ
वर्ष ६, अंक १४] गुरुवार, मार्च १२, २०२०/फाल्गुन २२, शके १९४१ [पृष्ठे २, किंमत : रुपये २७.००
असाधारण क्रमांक २६
प्राधिकृत प्रकाशन
द्धन्रु]क्ष् ह्यम्द्धहभ् +ह्यह्यद्ध म् न्ह्र ह्य ॅ + म् ॅ ह्यम्ह्यद्ध +ह्य
ह्यम्ह्य म् ह्यम्ॅ +्र ह्यम्ॅ (ह्र +ाम्).
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) Act, 2020 (Mah. Act No. 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.
————————
MAHARASHTRA ACT No. V OF 2020.
(First published, after having received the assent of the Governor in the
"Maharashtra Govenment Gazette", on the 12th March 2020).
An Act further 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, Mah. XXXI of 2019. 2019, for the purposes hereinafter appearing ; and, therefore, promulgated २ महाराष्ट्र शासन राजपत्र असाधारण भाग आठ, मार्च १२, २०२०/फाल्गुन २२, शके १९४१ 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 :— Short title
1. (1) This Act may be called the Maharashtra Goods and Services Tax and
(Amendment) (Amendment) Act, 2020.
commencement.
(2) It shall be deemed to have come into force on the 5th February 2020.
Amendment
Mah.
2. In section 1 of the Maharashtra Goods and Services Tax of section 2
XXXI of (Amendment) Act, 2019 (hereinafter referred to as "the principal Act"), for of
2019. sub-section (2), the following sub-section shall be substituted and shall be Mah. XXXI of
2019. 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.".
Repeal of Mah.
Mah.
3. (1) The Maharashtra Goods and Services Tax (Amendment) Ord. V of 2020
Ord. V (Amendment) Ordinance, 2020, is hereby repealed.
and saving.
of 2020.
(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.