To fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 - 77/2018--State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st December 2018 NOTIFICATION Notification No. 77/2018--State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST-1018/C.R. 152/Taxation-1. -In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government notification of the Finance Department, No. MGST-1018/C.R. 03/Taxation-1 [ Notification No. 73/2017-State Tax], dated the 29th December, 2017 published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 10, dated the 4th January, 2018, nemely :- In the said notification, after the first proviso, the following proviso shall be inserted, namely :- Provided further the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018 by the due date but furnished the said return between the period from 22nd December, 2018 to 31st March, 2019 . . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note :- The Principal Notification No. MGST-1018/C.R. 03/Taxation-1 [Notification No. 73/2017-State Tax], dated the 29th December, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 10, dated the 4th January, 2018.