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<h1>Maharashtra Enforces Sections 2 & 12 of GST Second Amendment Act, 2020, Effective June 30, 2020.</h1> The Government of Maharashtra has issued Notification No. 49/2020 under the Maharashtra Goods and Services Tax Act, 2017, announcing the enforcement of Sections 2 and 12 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020. These sections will be effective from June 30, 2020. The notification is authorized by the Deputy Secretary to the Government and is dated December 7, 2020.