DEMO|

THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. 50/2023-State Tax, No. MGST.1023/C.R.52(2)/Taxation-1, dated 16th October, 2023.

In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), (hereinafter referred to as the said Act), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government notification of Finance Department, No.66/2017-State Tax, dated the 15th November, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 374, dated the 14th November, 2017, namely :-

In the said notification, with effect from the 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted.

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

MANDAR KELKAR,

Deputy Secretary to Government.

Note. - The principal notification No.40/2017 - State Tax, dated the 13th October, 2017, was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 336, dated the 13th October, 2017, and was last amended vide notification No. 66/2017-State Tax, dated the 15th November, 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 374, dated the 14th November, 2017.