Maharashtra Goods & Services Tax, (Amendment) Ordinance, 2020 (Mah. Ordinance No-V of 2020).

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....amend the Maharashtra Goods and Services Tax (Amendment) Act, 2019. WHEREAS both Houses of the State Legislature are not in session ; AND WHEREAS the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action to amend the Maharashtra Goods and Services Tax (Amendment) Act, 2019, (Mah. XXXI of 2019.) for the purposes hereinafter appea....

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....appoint.". STATEMENT Various decisions have been taken by the Goods and Services Tax Council constituted by the President of India under article 279A of the Constitution of India requiring amendments in GST Laws. Accordingly, the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 have been amended by the Parliament by Finance (No. 2) Act, 2019 (23 of 201....

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....ections will come into force by notification in the Official Gazette. In order to maintain the uniformity in the application of the said amending provisions of the Central and State Acts relating to Goods and Services Tax, it is necessary to bring into force the similar amended sections of the Maharashtra Goods and Services Tax (Amendment) Act, 2019, on the same date. It is, therefore, expedient t....