In exercise of the powers conferred by section 168A of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), 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 13th May, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 111 dated 13th May, 2020, namely:-

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

"Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 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 stand extended upto the 31st day of October, 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, was 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.83A/Taxation-1 [Notification No. 65/2020-State Tax], dated the 8th September 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 205, dated the 8th September 2020.