Seeks to bring into force Sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of MGST (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) w.e.f. 1.1.2021 - 92/2020—State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 4th January 2021 NOTIFICA TION Notification No. 92/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020 / C.R. 1 19/Taxation-1 . - In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax (Second Amendment) Act, 2020 (Mah. Act No. XXIII of 2020) (hereinafter in this notification referred to as the said Act ), the Government of Maharashtra hereby appoints the 1 st day of January, 2021 , as the date on which the provisions of sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of the said Act, shall come into force. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.