Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020.

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....ra Goods and Services Tax Act, 2017 WHEREAS, in view of the spread of pandemic COVID-19 across many countries of the world including India and thereby the State of Maharashtra, causing immense loss to the lives of people, it has become imperative to relax certain provisions related to time limit under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017); AND WHEREAS both Houses ....

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....(Mah. XLIII of 2017.), the following section shall be inserted, namely:- Power of Government to extend time limit in special circumstances. "168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be complet....

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....es difficult to make statutory compliances under the Act within the prescribed time limit. Hence, the President of India has promulgated the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (Ordinance No. 2 of 2020) which, inter alias, includes amendment to the Central Goods and Services Tax Act, 2017 (12 of 2017). By the said Ordinance, a new section 168A is inserted in ....