Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2019-20 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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..... , Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 23rd October 2020. NOTIFICATION Notification No. 77/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST-1020 / C.R. 97A / Taxation-1 .- In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the sa .....

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