Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – State Tax, dated the 30th March, 2020 - 89/2020 - State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032 dated the 7th December 2020 NOTIFICATION Notification No. 89/2020 - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST.1020 / C.R. 107 / Taxation-I .- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. 14/2020 State Tax, dated the 30th March 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 100, dated the 30th March 2020, between the period from the 1st day of December, 2020 to the 31st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of April, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government