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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 40/2020-State Tax No. GST.1020/C.R.51/Taxation-1. Dated 18th May, 2020

In exercise of the powers conferred by section 168A of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in the Government Notification of the Finance Department No. GST-1020/C.R.50/Taxation-1. [Notification No. 35/ 2020-State Tax], dated the 13th May, 2020 published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 111, dated the 13th May 2020, namely :-

In the said notification, in the first paragraph, in clause (ii), in the following proviso shall be inserted, namely :-

"Provided that where an e-way bill has been generated under rule 138 of the Maharashtra Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15 th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.".

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.