Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021—State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th May 2021. NOTIFICATION Notification No. 09/2021-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/ C.R. 47 (A) / Taxation-1 .- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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.150/Taxation-1.[Notification No. 76/2018- State Tax], dated 31st December 2018, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.472, dated the 31st December 2018, namely :- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely :- Table S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return. . 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note: The principal Notification No. MGST.1018/C.R. 150/Taxation-1. [Notification No.76/2018-State Tax], dated the 31st December 2018, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 472, dated the 31st December,2018 and was last amended vide Notification No. MGST.1020/C.R.71/Taxation-1. [Notification No.57/2020-State Tax], dated the 8th July, 2020, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 145, dated the 8th July, 2020.