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    <title>Maharashtra Goods and Services Tax (Second Amendment) Ordinance, 2020.</title>
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    <description>The ordinance amends the Maharashtra GST Act to update the definition of Union territory, harmonise eligibility for specified tax regimes by adding services, delink debit notes from invoices for availing input tax credit, permit cancellation of voluntary registrations, allow extensions for revocation applications, enable notification of categories requiring tax invoices, prescribe form and manner for tax deduction certificates, impose penalties on beneficiaries who retain transaction benefits, tighten offences related to fraudulent input tax credit, and provide retrospective levy or exemption adjustments for specified supplies.</description>
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