MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/C.R. 91 / 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 amendments in the Government notification of the Finance Department No. GST.1020/C.R.-37B/Taxation-1[13/2020–State Tax], dated 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,— (i) for the words “a financial year”, the words and figures “any preceding financial year from 2017-18 onwards” shall be substituted (ii) after the words “goods or services or both to a registered person”, the words “or for exports” shall be inserted. By order and in the name of the Governor of Maharashtra