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of <h1>Maharashtra GST Ordinance 2020 Introduces Section 168A for Extending Deadlines Amid COVID-19 and Similar Emergencies.</h1> The Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020, was promulgated to amend the Maharashtra Goods and Services Tax Act, 2017, due to the COVID-19 pandemic. It introduces Section 168A, allowing the government to extend statutory deadlines under force majeure circumstances, such as epidemics or natural calamities. This amendment aligns with changes made to the Central Goods and Services Tax Act, 2017, by a similar central ordinance. The ordinance was enacted as the state legislature was not in session, and immediate action was deemed necessary by the Governor of Maharashtra.
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