Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

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..... No. MGST-1023/C.R.-18(3)/Taxation-1.--In exercise of the powers 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 waives the amount of late fee referred to in section 47 of the said Act in respect of the re .....

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..... inancial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021- 22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees. By order and in the name of the Governor of Maharashtra, MANDA .....

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