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 Rs. 2 crores and who have not filed the said return before the due date

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ama Marg, Hutatma Rajguru 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"....