Maharashtra Goods and Services Tax (Amendment) Act, 2020

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...., is hereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, BHUPENDRA M. GURAO, l/c. Secretary (Legislation) to Government, Law and Judiciary Department. MAHARASHTRA ACT No. XXII OF 2020. (First published, after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 16th September 2020) ....

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....nd Services Tax (Amendment) Ordinance, 2020 (Mah. Ord. VIII of 2020) on the 12th May 2020; AND WHEREAS it is expedient to replace the said Ordinance, by an Act of the State Legislature; it is hereby enacted in the Seventy-first Year of the Republic of India as follows:- Short title and commencement. 1. (1) This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2020....

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.... include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation.-For the purposes of this section, the expression "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provision....