Seeks to waive the late fee payable for the period from the 1st day of May, 2022 till the 30th day of June, 2022 for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the MGST act 2017 - 07/2022-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th June 2022 NOTIFICATION Notification No. 07/2022-State Tax No. GST.1022/C.R.27 /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 State 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 the 29th December, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 10, dated the 4th January, 2018, namely: - In the said notification, after the fourth proviso, the following proviso shall be inserted, namely : Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022. 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.03/Taxation-1 [Notification No. 73/2017-State Tax], dated the 29th December, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 10, dated the 4th January, 2018 and was last amended vide [Notification number 21/2021-State Tax], dated the 9th June, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 159, dated the 9th June, 2021