State Tax Notify provisions of Rule 46 of MGST Rules, 2017. (Six proviso was inserted) - 71/2019-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st January 2020 NOTIFICATION Notification No. 71/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. GST. 1019/C.R. 151/Taxation 1.- In exercise of the powers conferred by rule 5 of the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2019, made vide Notification No. 31/2019 -State Tax, dated the 28th June 2019, published in the Maharashtra Government Gazette, Extraordinary No. 202, Part IV-B, dated 28th June 2019, vide notificaiton No. MGST-1019/C.R.71/Taxation-1, dated 28th June 2019, the Maharashtra Government, hereby appoints the 1st day of April, 2020, as the date from which the provisions of the said rule, shall come into force. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.