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Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021—State Tax - Maharashtra SGST

Extract

..... ment notification of the Finance Department, No. MGST.1018/C.R.150/Taxation-1.[Notification No. 76/2018- State Tax], dated 31st December 2018, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.472, dated the 31st December 2018, namely :- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely :- “Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column .....

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Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021-State Tax - Maharashtra SGST

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..... under proviso to sub-section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return.”. 2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note: The principal Notification No. MGST.1018/C.R. 150/Taxation-1. [Notification No.76/2018-State Tax], dated the 31st December 2018, was published in the Maharasht .....

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Seeks to amend notification no. 76/2018-State Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods - 09/2021-State Tax - Maharashtra SGST

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