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of <h1>Maharashtra Implements GST Eighth Amendment Rules 2021 Provisions from January 1, 2022, per Notification No. 38/2021.</h1> The Government of Maharashtra has issued Notification No. 38/2021-State Tax, dated January 6, 2022, under the Maharashtra Goods and Services Tax Act, 2017. It declares January 1, 2022, as the effective date for the implementation of specific provisions under the Goods and Services Tax (Eighth Amendment) Rules, 2021. These provisions include sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2. This notification follows the earlier Notification No. 35/2021-State Tax, published on October 7, 2021.
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