The Finance Department, Govt. of Maharashtra on January 28, 2025, notified regarding the enforcement date of certain provisions of the Maharashtra Goods and Services Tax (Amendment) Act, 2024.
The following has been stated namely: -
• The provisions of section 35 of the said act shall come into force on October 01, 2024.
• The provisions of sections 2 to 9 of the said act shall come into force on April 01, 2025.
• The provisions of sections 7, 32, 38, and 40 of the said act shall come into force on September 27, 2024.
• The provisions of sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37, and 39 of the said act shall come into force on November 01, 2024.
[Notification no. - 1A/2025—State Tax]