Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods

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..... ATION Notification No. 09/2021-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/ C.R. 47 (A) / Taxation-1 .- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Governme .....

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..... :- Table S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding fina .....

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..... g return. . 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to 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 publ .....

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