MAHARASHTRA ACT No. XXII OF 2020. Dated the 16th September 2020 (English)

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax (Amendment) Act, 2020 (Mah. Act No. XXII of 2020), is hereby published under the authority of the Governor.

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

BHUPENDRA M. GURAO,
l/c. Secretary (Legislation) to Government,
Law and Judiciary Department.

MAHARASHTRA ACT No. XXII OF 2020.

(First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 16th September 2020)

An Act further to amend the Maharashtra Goods and Services Tax Act, 2017.

Mah. XLIII of 2017.

WHEREAS in view of the spread of pandemic COVID-19 across many countries of the world including India and thereby the State of Maharashtra, causing immense loss to the lives of people, it had become imperative to relax certain provisions related to time limit under the Maharashtra Goods and Services Tax Act, 2017;

AND WHEREAS both Houses of the State Legislature were not in session;

AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate Mah. action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes aforesaid; and, therefore, promulgated the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020 on the 12th May 2020;

Mah. XLIII of 2017.

AND WHEREAS it is expedient to replace the said Ordinance, by an Act of the State Legislature; it is hereby enacted in the Seventy-first Year of the Republic of India as follows:-

1. Short title and commencement.

(1) This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2020.

(2) It shall be deemed to have come into force on the 12th May 2020.

2. Insertion of section 168A in Mah. XLIII of 2017.

After section 168 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as “the principal Act”), the following section shall be inserted, namely:-

Power of Government to extend time limit in special circumstances.

“168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under this Act in respect of actions which cannot be completed or complied with, due to force majeure.

(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation.—For the purposes of this section, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.”.

3. Repeal of Mah. Ord. VIII of 2020 and saving.

(1) The Maharashtra Goods and Services Tax (Amendment) Ordinance, 2020, is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the principal Act, as amended by the said Ordinance, shall be deemed to have been done, taken or, as the case may be, issued under the corresponding provisions of the principal Act, as amended by this Act.

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