1. (1) These rules may be called the Maharashtra Goods and Services Tax (Thirteenth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 10th November, 2020. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely : –