Amnesty extension for GSTR-9 non-filers; filing deadline extended and the amendment made retroactively effective by notification. The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 07/2023 State Tax by substituting the earlier cutoff date in the proviso with a later cutoff date to extend the amnesty period for GSTR-9 non-filers; the amendment is declared to be deemed to have come into force from the original cutoff date specified in the principal notification.
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Amnesty extension for GSTR-9 non-filers; filing deadline extended and the amendment made retroactively effective by notification.
The Government of Maharashtra, under section 128 of the Maharashtra Goods and Services Tax Act, 2017, amends Notification No. 07/2023 State Tax by substituting the earlier cutoff date in the proviso with a later cutoff date to extend the amnesty period for GSTR-9 non-filers; the amendment is declared to be deemed to have come into force from the original cutoff date specified in the principal notification.
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