Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

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..... Goods and Services Tax Act, 2017. No. MGST-1023/C.R.-18(3)/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 waives the amount of late fee referred to in section 47 .....

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..... amount calculated at 0.02 per cent. of turnover in the State. Provided that for the registered persons who fail to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021- 22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total a .....

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