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RNI No. MAHBIL /2009/31745

(1)

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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE

GST Bhavan, Mazgaon, Mumbai 400 010

dated the 10th October 2019

NOTIFICATION

Notification No. 44/2019—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. JC(HQ)-1/DC-2(A&R)/GST/2019/Noti/Returns/ADM-8.—In exercise of the powers conferred by

section 168 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 sub-rule (5) of rule 61 of the Maharashtra Goods and

Services Tax Rules, 2017 (hereafter in this notification referred to as the “said rules”), the Commissioner of

State Tax, Maharashtra State, on the recommendations of the Council, hereby specifies that the return in

FORM GSTR-3B of the said rules for each of the months from October, 2019 to March, 2020, shall be

furnished electronically through the common portal, on or before the twentieth day of the month

succeeding such month.

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered

person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of

section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount

payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case

may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish

the said return.

RAJIV JALOTA,

Commissioner of State Tax,

Maharashtra State, Mumbai.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR

DR. NAMDEO KONDAJI BHOSALE, 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 DR. NAMDEO KONDAJI BHOSALE.