In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter in this notification referred to as the "said rules") and notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 8th August 2017 published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 66, dated the 11th August 2017, the Commissioner of State Tax, Maharashtra, hereby makes the following amendments in the Notification No. 23/2017 State Tax, issued by the Commissioner of State Tax, Maharashtra and published in the Maharashtra Government Gazette, Part-II, Extra-ordinary No. 68, dated the 18th August 2017, namely :—

(1) in the table,—

(a) in Sr. No. 1, in column (3), for the figures, letters and word "20th August 2017", the figures, letters and word "25th August 2017" shall be substituted ;

(b) in Sr. No. 2, in column (4), in item (i), for the figures, letters and word "20th August 2017", the figures, letters and word " 25th August 2017" shall be substituted ;

(c) in Sr. No. 2, in column (4), in item (iii), for the figures, letters and words " 21st day of August 2017 ", the figures, letters and words "26th day of August 2017" shall be substituted ;

(d) in Sr. No. 3, in column (3), for the figures, letters and word "20th August 2017", the figures, letters and word "25th August 2017" shall be substituted ;

(2) in paragraph 2, after the words "electronic credit ledger" occurring before the Explanation, the words, figures and letters "on or before 25th August 2017" shall be inserted.

(3) This notification shall come into force with effect from the 21st August 2017.

RAJIV JALOTA

Commissioner of State Tax,

Maharashtra State, Mumbai.