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of <h1>Maharashtra Implements Section 11 of GST Amendment Ordinance, Affecting Section 140 Retroactively from July 1, 2017. Effective May 18, 2020.</h1> The Government of Maharashtra has issued Notification No. 43/2020-State Tax, implementing Section 11 of the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. This amendment modifies Section 140 of the Maharashtra Goods and Services Tax Act, effective from July 1, 2017. The provisions of Section 11 will be enforced starting May 18, 2020, as authorized by the Deputy Secretary to the Government.
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