Waiver the late fee payable for failure to furnish the return in FORM GSTR-4. - 73/2017-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th December 2017. NOTIFICATION Notification No. 73/2017-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C. R. 03/ Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount payable in lieu of state tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date, shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.