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of <h1>Maharashtra Rescinds 2018 Notification on GSTR-5A Late Fee Waiver Effective March 31, 2018, u/s 128.</h1> The Government of Maharashtra, under the authority of section 128 of the Maharashtra Goods and Services Tax Act, 2017, has rescinded Notification No. 06/2018-State Tax dated January 24, 2018. This rescission, effective from March 31, 2018, pertains to the waiver of the late fee for GSTR-5A. The rescission does not affect actions taken or omitted before this date. This decision follows the recommendations of the GST Council and is issued by the Finance Department in the name of the Governor of Maharashtra.
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