Seeks to prescribe return in FORM GSTR-3B of MGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

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..... NOTIFICATION Notification No. 76/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC (HQ)- 1/DC-2(A R)/GST/2020/Noti/Returns/ADM-8. -In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the said Act ), read with sub-rule (5) of rule 61 of the Ma .....

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..... f taxes for discharge of tax liability as per FORM GSTR-3B. -Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount .....

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