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of <h1>Maharashtra waives late fees over Rs. 250 for delayed FORM GSTR-10 filings between Sept 22 and Dec 31, 2020.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, has issued a notification waiving late fees exceeding two hundred and fifty rupees for registered persons who failed to submit FORM GSTR-10 by the due date. This waiver applies if the returns are filed between September 22, 2020, and December 31, 2020. This decision follows the recommendations of the Council and is authorized by section 128 of the Act. The notification is issued by the Finance Department and signed by the Deputy Secretary to the Government.
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