Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.

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.... - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST/ 1021 / C.R. 56 (B) / Taxation-1.-In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following furthe....

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....e said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely: - TABLE S. No. Class of registered persons Amount (1) (2) (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty Rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding fi....