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Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. VIII OF 2020. - Maharashtra SGST

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..... ime limit under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017); AND 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 further to amend the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017.),for the purposes aforesaid; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 o .....

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Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. VIII OF 2020. - Maharashtra SGST

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..... ctive 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 provisions of this Act.”. STATEMENT The pandemic COVID-19 has spread across many countries of the world, causing immense loss .....

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Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. VIII OF 2020. - Maharashtra SGST

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..... XLIII of 2017), it is expedient that the provisions of both the Acts shall be, uniform in nature. For the said purpose, it is considered expedient to amend the Maharashtra Goods and Services Tax Act, 2017 on the lines of the amendment made to the Central Goods and Services Tax Act, 2017, by the said Central Ordinance No. 2 of 2020. It is, therefore, proposed to insert new section 168A in the Maharashtra Goods and Services Tax Act, 2017. 3. As both Houses of the State Legislature are not in s .....

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Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020. - MAHARASHTRA ORDINANCE No. VIII OF 2020. - Maharashtra SGST

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