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<h1>Maharashtra Amends GST Notification to Include Effective Date January 1, 2024, Per Section 148 Recommendations.</h1> The Government of Maharashtra has issued Notification No. 47/2023-State Tax to amend Notification No. 30/2023-State Tax dated 22nd August 2023, under the Maharashtra Goods and Services Tax Act, 2017. The amendment involves inserting the words 'with effect from 1st day of January 2024' into the original notification, with this insertion deemed effective from 31st July 2023. This change was made following the recommendations of the Council and is authorized by section 148 of the Act. The amendment is officially ordered by the Deputy Secretary to the Government of Maharashtra.