Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date. - 77/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 23rd October 2020. NOTIFICATION Notification No. 77/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST-1020 / C.R. 97A / Taxation-1 .- In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in the Government notification of the Finance Department, No. GST. 1019/C.R.120(1)/Taxation-1. [Notification No.47/2019- State Tax], dated the 1st January, 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 2, dated the 1st January, 2020, namely :- In the said notification in the opening paragraph, for the words and figures financial years 2017-18 and 2018-19 , the words and figures financial years 2017-18, 2018-19 and 2019-20 shall be substituted. By order and in the name of the Governor of Maharashtra, J.V. DIPTE, Deputy Secretary to Government. Note : The principal Notification GST. 1019/C.R.120(1)/Taxation-1. [Notification No.47/2019-State Tax], dated the 1 st January, 2020, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 2, dated the 1st January, 2020.