Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Maharashtra SGST

..... n the recommendations of the Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in t .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Maharashtra SGST

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..... rocedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression "a complete tax period" means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period. 2. This notification shall come into force with effect from the 1st day of January, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to .....

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Seeks to notify special procedure for making payment of 35% as tax liability in first two month - 85/2020-State Tax - Maharashtra SGST

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