Seeks to amend notification no. 35/2020-State Tax dt. 13.05.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 - 65/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 8 th September 2020 NOTIFICATION Notification No. 65/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No, GST-1020/C.R.83A/Taxation-1 In exercise of the powers conferred by section 168A 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-1020/C.R.50/Taxation-1 [Notification No.35/2020-State Tax], dated the 13 th May, 2020, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 111, dated the 13 th May, 2020, namely :- In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: - Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time-limit for completion or compliance of such action, shall be extended up to the 30th day of November, 2020. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government