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<h1>Maharashtra waives late fees over Rs. 500 for delayed FORM GSTR-10 filings from April 1 to June 30, 2023.</h1> The Maharashtra Government has issued a notification under the Maharashtra Goods and Services Tax Act, 2017, waiving late fees exceeding five hundred rupees for registered individuals who failed to submit their final return in FORM GSTR-10 by the due date. This waiver applies to those who file the return between April 1, 2023, and June 30, 2023, following recommendations from the Council. The notification is authorized by the Deputy Secretary to the Government, effective from May 24, 2023.