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of <h1>Maharashtra Enforces Sections 3-10, 13 of GST Second Amendment Act, 2020 Starting January 1, 2021.</h1> The Government of Maharashtra has announced that Sections 3, 4, 5, 6, 7, 8, 9, 10, and 13 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) are to be enforced starting January 1, 2021. This decision was made under the authority granted by sub-section (3) of section 1 of the same Act. The notification, issued by the Finance Department, is formalized by the Deputy Secretary to the Government, in the name of the Governor of Maharashtra.
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