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Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021

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..... n No. 18/2021 - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/C.R. 56/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) (hereinafter in this notification referred to as the said Act ), read with section 148 of the said Act, the Government of Maharashtra, on th .....

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..... in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: - 1) (2) (3) (4) 4. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year 9 per cent for the first 15 days from the due dat .....

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..... 6. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 Nil for the first 15 days from the due date, 9 per cent for the next 45 days, and 18 per cent thereafter March, 2021 Nil for .....

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..... Deputy Secretary to Government. Note. - The principal Notification No.MGST-1017/C.R.103 (20)/Taxation-1 [Notification No. 13/2017- State Tax ], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June, 2017 and was last amended by Notification No. GST. 1021/C.R.-47/Taxation-1 [Notification No. 08/2021-State Tax], d .....

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