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 further 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 (i), the following proviso shall be inserted, namely :-

"Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020 and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020.".

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

J. V. DIPTE,

Deputy Secretary to Government.

Note.- The principal Notification 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 and was last amended by Notification No. GST-1020/C.R.69/Taxation-1, [Notification No.55/2020—State Tax], dated the 3rd July, 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 141, dated the 3rd July, 2020.