No. 77/2020-State Tax - Dated: 23-10-2020 - Maharashtra SGST
Seeks to make filing of annual return under section 44 (1) of MGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date.
No. 74/2020 State Tax - Dated: 23-10-2020 - Maharashtra SGST
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
No. 5/2020 State Tax (Rate) - Dated: 23-10-2020 - Maharashtra SGST
To amend notification No. 12/ 2017- State Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.