Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. - 67/2020 State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October, 2020. NOTIFICATION Notification No. 67/2020 State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/ C.R. 88A / 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, 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.03/ Taxation 1 (Notification No.73/2017-State Tax], dated 29th December, 2017, published in the Maharashtra Government Gazette, part IV-B. Extra-ordinary No. 10, dated 4 th January, 2017, namely :- In the said notification. aner the second proviso the following proviso shall be inserted namely: - Provided also that 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 where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.