1. Short title and commencement.—(1) These rules may be called the Maharashtra Goods and Services Tax (Twelfth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into effect from the 15th October, 2020. 2. In the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the “said rules”), in rule 46, for the first proviso, the following proviso shall be substituted, namely:— .......