Seeks to notify section 35, 2 and 9, 7, 32, 38 and 40, 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 of Maharashtra Goods and Services Tax (Amendment) Act, 2024 - 1A/2025-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 28th January, 2025. NOTIFICATION Notification No. 1A/2025 State Tax Maharashtra Goods and Services Tax Act, 2017. No. MGST-1025 /C.R.-03/Taxation-1. In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2024 (Maharashtra Act No. VIII of 2025), the Government of Maharashtra hereby appoints, (a) the 1st day of October, 2024, as the date on which the provisions of sections 35 of the said Act shall come into force ; (b) the 1st day of April, 2025, as the date on which the provisions of sections 2 and 9 of the said Act shall come into force ; (c) the 27th day of September, 2024, as the date on which the provisions of sections 7, 32, 38 and 40 of the said Act shall come into force ; and (d) the 1st day of November, 2024, as the date on which the provisions of sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 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.