Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under Notification No.2/2019-State Tax (Rate).

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.... 400 032, dated 30th March 2020. NOTIFICATION Notification No. 12/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.-37A/Taxation-1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in ....