To notify 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Goods and Services Tax (Eighth Amendment) Rules, 2021, shall come into force - 38/2021-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th January, 2022. NOTIFICATION Notification No. 38/2021-State Tax Maharashtra Goods and Services Tax Act, 2017 No. GST.1021/C.R.120/Taxation-1.- In pursuance of sub-rule (2) of rule 1 of the Maharashtra Goods and Services Tax (Eighth Amendment) Rules, 2021, published in the Government Notification of the Finance Department No. GST-1021/C.R.90/Taxation-1. [Notification No. 35/2021 State Tax], dated the 7th October 2021, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 277, dated the 7th October 2021, the Government of Maharashtra, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.