Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. - 68/2020 State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October, 2020. NOTIFICATION Notification No. 68/2020 State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/ C.R. 88B/ 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 waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fall to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22 nd day of September, 2020 to 31st day of December, 2020. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.