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of <h1>Filing Deadlines and Rectifications Under Maharashtra GST Act 2017: Key Requirements for Registered and Non-Resident Taxable Persons</h1> Under the Maharashtra Goods and Services Tax Act, 2017, registered persons must electronically file returns detailing their transactions, tax credits, and payments. Monthly returns are required by the 20th of the following month, except for those under sections 10, 51, or 52, who have different deadlines. Quarterly filers must submit within 18 days post-quarter, while non-resident taxable persons have a 20-day deadline. Rectifications are allowed before the September return or the second quarter's end following the financial year. Returns for a period cannot be filed if previous returns are outstanding. The Commissioner may extend deadlines.
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