Seeks to amend notification no. 52/2020- State Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020.

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....ion No. 57/2020-State Tax MAHARASHTRA GOODS AND SEVICES TAX ACT, 2017. No. GST.1020/C.R.71/ Taxation-1.- In exercise of the powers conferred by section 128 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....

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....y of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding f....