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of <h1>Maharashtra GST Notification Amended: Changes to Forward Charge Language in Annexure III Effective July 27, 2023.</h1> The Maharashtra State Government has amended Notification No. 13/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. The amendment, effective from July 27, 2023, modifies Annexure III to replace the phrase 'during the Financial Year ____ under forward charge' with 'from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.' This change was made following the recommendations of the Council and is documented in Notification No. 08/2023-State Tax (Rate), dated August 10, 2023.
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