Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

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..... No. MGST-1023/C.R.-18(3)/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 waives the amount of late fee referred to in section 47 of the said Act in respect of the r....