Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

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..... /2022-State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1021/C.R.30/Taxation-1. - In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 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 Cou .....

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..... owing Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act, for the month of December, 2020, by the due-date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, namely : 1. 27AAACZ8318D1CL 2. 27AA .....

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..... 2. 27AADCM5146R1C6 September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021. From the date of depositing the tax collected under subsection (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52. By order and in the name of the Governo .....

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