Seeks to amend notification no. 52/2020- State Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020. - 57/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya, Mumbai 400032, dated the 8 th July, 2020. NOTIFICATION Notification No. 57/2020-State Tax MAHARASHTRA GOODS AND SEVICES TAX ACT, 2017. No. GST.1020/C.R.71/ 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 ), read with section 148 of the said Act, the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of the Finance Department, No, MGST. 1018/C.R.150/Taxation-1 [Notification No. 76/2018- State Tax], dated 31st December 2018, published in the Maharashtra Government Gazette, Part-IV-a, Extraordinary No.472, dated the 31st December 2018, namely :- In the said notification, after the third proviso, the following provisos shall be inserted, namely :- Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil. . 2. This notification shall be deemed to have come into effect from the 25th day of June, 2020, By order and in the name of the Governor of Maharahstra, J. V. DIPTE, Deputy Secretary to Government.