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of <h1>Maharashtra GST Act: Officers Empowered to Assist Proper Officer u/s 72(2) for Effective Implementation.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, empowers officers appointed under section 3 of the Act to assist the proper officer in implementing the Act. This empowerment is executed through the authority granted by sub-section (2) of section 72 of the Act. The officers from respective states can be called upon by the Commissioner to provide assistance. This notification, dated June 9, 2023, is issued by the Finance Department in the name of the Governor of Maharashtra.
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