Seeks to provide relief by conditional lowering of interest rate for tax periods of February,2020 to April,2020.

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....GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.42 /Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 50 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the "said Act"), read with section 148 of the said Act, the Government of Maharashtra, on the recommendations of the Council, hereby makes the....

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....t furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per ....