Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. - 41/2019-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 13th September 2019 NOTIFICATION Notification No. 41/2019-State Tax No. GST-1019/C.R.103 /Taxation 1. - In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification 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 the following class of taxpayers : (i) the registered persons whose principal place of business is in the district mentioned in column (2) of the Table below, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-1 of the Maharashtra Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019 ; (ii) the Input Service Distributors whose principal place of business is in the district mentioned in column (2) of the above said Table, who have furnished, electronically through the common portal, return in FORM GSTR-6 of the Maharashtra Goods and Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th September, 2019 ; Table Sr. No. Name of District (1) (2) 1. Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar. By order and in t he name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.