Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

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....ra SGST<br>Maharashtra SGST<br>FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st July 2020 NOTIFICATION Notification No. 52/2020-State Tax. MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020 / C.R. 66A / Taxation-1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah....

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.... than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR3B is furnished on or before the 24th day of June, 2020 2 Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year. February, 2020 If return in FORM GSTR3B is furnished on or before the 30th day of June, 2020 March, 2020....

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.... furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall....