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1

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,

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.

¦ÉÉMÉ +É`ö----26--1

(1)

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+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö

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MÉÖ¯û´ÉÉ®ú, ¨ÉÉSÉÇ 12, 2020/¡òɱMÉÖxÉ 22, ¶ÉEäò 1941

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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) 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.

————————

RNI No. MAHENG /2009/35528

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 12, 2020/¡òɱMÉÖxÉ 22, ¶ÉEäò 1941

2

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.

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.