Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than 2 crores and who have not filed the said return before the due date

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....ru Chowk, Mantralaya, Mumbai 400 032, dated the 1st January 2020 NOTIFICATION Notification No. 47/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1019/C.R.120(1)/Taxation-1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act"), the Government of Maharashtra,....