Maharashtra Goods and Services Tax (Amendment) Act, 2026

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....he Maharashtra Goods and Services Tax Act, 2017. WHEREAS it is expedient further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes hereinafter appearing; it is hereby enacted in the Seventy-seventh 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, 2026. ....

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....endment of section 34 of Mah. XLIII of 2017. 3. In section 34 of the principal Act, in sub-section (1), after the words "both supplied are found to be deficient", the words, brackets, letter and figures "or where a discount referred to in clause (b) of sub-section (3) of section 15 is given" shall be inserted. Amendment of section 54 of Mah. XLIII of 2017. 4. In section 54 of the principa....