Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

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..... fication No. 51/2020 State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1020 / C.R. 66 / Taxation-1 .- In exercise of the powers conferred by sub-section (1) of section 50 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), read with section 148 of the said Act, the Government of Maharashtra, .....

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..... t fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely : TABLE S. No. (1) Class of registered persons (2) Rate of interest (3) Tax period (4) .....

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..... 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020 Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 .....

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