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FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 9th June 2021.
NOTIFICATION Notification No. 18/2021 - State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST.1021/C.R. 56/Taxation-1.— In exercise of the powers conferred by sub-section (I) of section 50 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the “said Act”), read with section 148 of 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. GST-1017/C.R. 103(20) /Taxation-1. [Notification No. 13/2017— State Tax], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 182, dated the 29th June, 2017, namely: — In the said notification, in the first paragraph, in the first proviso,—
(i) for the words, letters and figure “required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax”, the words “liable to pay tax but fail to do so” shall be substituted ;
(ii) in the Table, in column 4, in the heading, for the words “Tax period”, the words “Month/Quarter” shall be substituted ;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: — AT AR 49 @ TERTEE A V9 SETERUT T OR-, 57 %, 0%/ R, Wk WR¥3 (63 (&) (3) ) “4. Taxpayers having an aggregate | 9 per cent for the first 15 | March, 2021, April, 2021 turnover of more than rupees 5 | days from the due date | and May, 2021 crores in the preceding |and 18 per cent financial year thereafter
5. Taxpayers having an aggregate | Nil for the first 15 days | March, 2021 turnover of upto rupees 5 | from the due date, 9 per crores in the preceding | cent for the next 45 financial year who are liable to | days, and 18 per cent furnish the return as specified | thereafter under sub-section (I) of section 39 Nil for the first 15 days | April, 2021 from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter Nil for the first 15 days | May, 2021 from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter
6. Taxpayers having an aggregate | Nil for the first 15 days | March, 2021 turnover of upto rupees 5 | from the due date, 9 per crores in the preceding | cent for the next 45 financial year who are liable to | days, and 18 per cent furnish the return as specified | thereafter under proviso to sub-section () of section 39 Nil for the first 15 days | April, 2021 from the due date, 9 per cent for the next 30 days, and 18 per cent thereafter Nil for the first 15 days | May, 2021 from the due date, 9 per cent for the next 15 days, and 18 per cent thereafter
7. Taxpayers who are liable to | Nil for the first 15 days | Quarter ~ ending March, furnish the return as specified | from the due date, 9 per | 2021, under sub-section (2) of section 39 cent for the next 45 days, and 18 per cent thereafter TERTE I 9 SRR HRT TR-3, S R, 0/TS R, T %3
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.
‘Note— The principal Notification No.MGST-1017/C.R.103 (20)/Taxation-1 [Notification No. 13/2017- State Tax ], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June, 2017 and was last amended by Notification No. GST. 1021/C.R.-47/Taxation-1 [Notification No. 08/2021-State Tax], dated the 6th May, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 123, dated the 6th May, 2021.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR, RUPENDRA DINESH MORE.