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TMI BlogSeeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... ns - Maharashtra SGST - FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st July 2020 NOTIFICATION Notification No. 52/2020 State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020 / C.R. 66A / Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Condition (4) 1 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR3B is furnished on or before the 24th day of June, 2020 2 Taxpay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If return in FORM GSTR3B is furnished on or before the 27th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely : Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.1018/C.R.42A/Taxation-1. [Notification No.32/2020-State Tax], dated the 7th Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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