Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.

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....SHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.94/Taxation 1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017),(hereinafter referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following clas....