Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.

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..... TRA GOODS AND SERVICES TAX ACT, 2017. No. GST/1021/C.R. 56(C)/Taxation-1 .-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Govern .....

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..... registered persons other than those covered under clause (i). . By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note .-The principal Notification No. GST-1017/C.R.03 /Taxation-1. [Notification No. 73/2017 State Tax], dated the 29 th December 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary .....

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