Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS - 44/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd June 2020. NOTIFICATION Notification No. 44/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020 /C.R.60/ Taxation-1 .- In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) read with rule 3 of the Maharashtra Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide Government Notification of the Finance Department No. GST1020/C.R.48/Taxation-1. [Notification No. 38/2020 State Tax], dated the 13th May, 2020, published in the Maharashtra Government Gazette, Extraordinary No.109, Part IV-B, dated the 13th May, 2020, the Government of Maharashtra, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.