This notification has come into force on 01.06.2021. In Maharashtra Goods and Services Tax Rules, 2017, In sub Rule (1) of Rules 26, the fourth proviso, with effect from the 31st day of May, 2021, for the figures, letters and words " 31st day of May, 2021", the figures, letters and words "31st day of August, 2021" Shall be Substituted; In Sub Rule (2) Of Rule 59, after the first proviso, the following proviso shall be inserted, namely: