Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. - 53/2020–State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st July 2020 NOTIFICATION Notification No. 53/2020 State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020 / C.R. 66B / 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 makes the following further amendment in the Government notification of the Finance Department, No. GST. 1018/C.R. 12(1)/Taxation-1. [Notification 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 24 th January 2018, namely : In the said notification, for the fourth proviso, the following proviso shall be substituted, namely : Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table : TABLE Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note . The principal Notification No.GST.1018/C.R.12(1)/Taxation-1. [Notification No.4/2018-State Tax], dated the 24th January, 2018, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 34, dated the 24th January,2018 and was last amended by Notification No.GST.1020/ C.R.42B/Taxation-1. [Notification No.33/2020-State Tax], dated the 7th April, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 105, dated the 7th April, 2020.