In exercise of the powers conferred by sub-section (2) of section 1 of the Maharashtra Goods and Services Tax (Amendment) Act, 2022 (Mah. Act No. XXXIX of 2022) (hereinafter in this notification referred to as the “said Act”), the Government of Maharashtra hereby appoints the 1st day of October, 2022, as the date on which the provisions of sections 2 to 15, except section 13, of the said Act shall come into force, refer attachment for further details.