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    <title>Seeks to amend notification no. 52/2020- State Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.</title>
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    <description>Amendment provides a conditional late fee waiver for registered persons who furnish specified returns by 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, with full waiver where central tax payable is nil. A distinct proviso applies identical conditions to taxpayers above the aggregate turnover threshold for delayed filing of FORM GSTR-3B for May-July 2020. The amendment is effective from 25 June 2020 and modifies existing notification provisos under the Maharashtra GST framework.</description>
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      <description>Amendment provides a conditional late fee waiver for registered persons who furnish specified returns by 30 September 2020: amounts of late fee in excess of two hundred and fifty rupees are waived, with full waiver where central tax payable is nil. A distinct proviso applies identical conditions to taxpayers above the aggregate turnover threshold for delayed filing of FORM GSTR-3B for May-July 2020. The amendment is effective from 25 June 2020 and modifies existing notification provisos under the Maharashtra GST framework.</description>
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