TMI BlogSeeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.X X X X Extracts X X X X X X X X Extracts X X X X ..... owers 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 makes the following further amendments in the Government Notification of the Finance Department No. GST1018/C.R.150/Taxation-1. [Notification No. 76/2018 State Tax], dated the 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,- (i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: - Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted, namely:- Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of state tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note:- The principal Notification No. GST-1018/C.R. 150 / Taxation-1 [Notification No. 76/2018- State Tax ], dated the 31 st December, 2018, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 472, dated the 31 st December, 2018 and was last amended by Notification No. GST. 1021/C.R.-47(A)/Taxation-1 [Notification No. 09/2021-State Tax], dated the 6th May, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 124, dated the 6th May, 2021. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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