Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22. - 12/2022-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 8th August 2022. NOTIFICATION Notification No. 12/2022-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/C.R.33(1)/Taxation-1 .-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (43 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of 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, in the sixth proviso, for the figures, letters and words 30th day of June, 2022 , the figures, letters and words, 28th day of July, 2022 shall be substituted. 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, [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 7/2022-State Tax ], dated the 14th June, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 210, dated the 14th June, 2022.