Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods

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....ION Notification No. 09/2021-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/ C.R. 47 (A) / Taxation-1.- In exercise of the powers conferred by section 128 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 further amendments in the Government notifi....

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....e S. No. Class of registered persons Tax period Period for which late fee waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores i....