To fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018--State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st December 2018 NOTIFICATION Notification No. 75/2018--State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1018/C.R. 151/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 notification of the Government in the Finance Department No. GST. 1018/C.R. 12(1)/Taxation-1 [No. 4/2018-State Tax], dated the 24th January 2018 published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 34, dated the 24th January, 2018 namely :- In the said notification, after the proviso, the following proviso shall be inserted, namely :- Provided further that 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 details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 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. 4/2018-State Tax, dated 24th January 2018 was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 34, dated the 24th January, 2018.