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of <h1>Maharashtra GST Act 2020 Amendment: Key Changes in Sections 2, 10, 16, and More; Retrospective Tax Exemptions Added.</h1> The Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, amends the Maharashtra Goods and Services Tax Act, 2017. It includes changes such as the substitution of certain sub-clauses in section 2, modifications to sections 10, 16, 29, 30, 31, 51, 122, 132, 140, and 172, and amendments to Schedule II. The Act provides retrospective tax exemptions for certain goods and repeals the Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020. The amendments aim to update the GST framework in Maharashtra, addressing issues such as tax invoices, input tax credit, and registration liabilities.
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