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of <h1>Maharashtra Enforces GST Amendment, Affecting Sections 2 and 172 from June 30, 2020, via Notification No. 49/2020.</h1> The Government of Maharashtra has issued Notification No. 49/2020-State Tax, dated July 16, 2020, to enforce Sections 2 and 12 of the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. This amendment impacts Sections 2 and 172 of the Maharashtra Goods and Services Tax Act, effective from June 30, 2020. The notification is authorized by the Deputy Secretary to the Government and is issued under the powers conferred by sub-section (3) of section 1 of the said Ordinance.
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