The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
(1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of [five years] from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before the State Legislature.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Mah. 23 of 2020. These words were substituted for the words "three years" by Mah. 23 of 2020, s. 12, w.e.f. 30th June 2020, by G.N.F.D. No. GST.1020/C.R. 74A/Taxation-1, dated the 16th July 2020.
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