Seeks to notify special procedure for making payment of 35% as tax liability in first two month

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.... Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020/C.R. 99(B) /Taxation-1. In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the regist....

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....ely preceding quarter where the return is furnished monthly : Provided that no such amount may be required to be deposited - (a)  for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b)  for the second month of t....