Commencement of Section under Maharashtra GST Amendment: government appointed a commencement date for the provision to take effect. The Government of Maharashtra, invoking sub section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2022, by Notification No. 09/2022 State Tax dated 22nd September 2022, appoints the 5th day of July, 2022 as the date on which the provisions of section 13 of the Amendment Act shall come into force.