Seeks to provide relief by conditional lowering of interest rate for tax periods of February,2020 to April,2020.

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..... 1/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.42 /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 50 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), read with section 148 of the said Act, the Government of Maharashtra, on the recommendatio .....

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..... ) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Class of registered persons Rate of interest Tax period Condition (1) .....

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..... 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 30 th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FORM GSTR-3B is furnished on o .....

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