Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date

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..... Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st January 2020 NOTIFICATION Notification No. 47/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1019/C.R.120(1)/Taxation-1. -In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of .....

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..... : Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMI .....

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