Seeks to amend Notification no. 13/2020- State Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

RNI No. MAHBIL/2009/37831 h——o HERTE I AT STTIROT AT 2R iferhe yr FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 9th June 2021. NOTIFICATION Notification No. 23/2021 - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST /1021 / C.R.56 (E) / Taxation-1.—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 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. 37 (B) /Taxation-1. [Notification No. 13/2020-State Tax], dated the 30th March, 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 100, dated the 30th March, 2020, namely: — In the said notification, in the first paragraph, after the words “notifies registered person, other than”, the words “a government department, a local authority,” 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. GST-1020/C.R. 37 (B) /Taxation-1. [Notification No. 13/2020-State Tax], dated the 30th March, 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 100, dated the 30th March, 2020 and was last amended by Notification No. GST. 1021/C.R.-35/Taxation-1 [Notification No. 5/2021-State Tax], dated the 15th March, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 70, dated the 15th March, 2021. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR, RUPENDRA DINESH MORE. AT AR-9--9§ 9-9 @)