महाराष्ट्र शासन राजपत्र
असाधारण भाग चार--ब
वर्ष ६, अंक १ (२)] बुधवार, जानेवारी १, २०२०/पौष ११, शके १९४१ [पृष्ठे ३, किंमत : रुपये ९.००
असाधारण क्रमांक २
प्राधिकृत प्रकाशन
महाराष्ट्र शासनाने महाराष्ट्र अधिनियमांन्वये तयार केलेले
(भाग एक, एक-अ आणि एक-ल यांमध्ये प्रसिद्ध केलेले नियम व आदेश यांव्यतिरिक्त) नियम व आदेश.
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 1st January 2020
NOTIFICATION
Notification No. 45/2019—State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1019/C.R.120/Taxation-1.—In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Maharashtra Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:—
Table
Sr.No. Quarter for which details in Time period for furnishing details FORM GSTR-1 are furnished in FORM GSTR-1 (1)
(2)
(3)
1 October, 2019 to December, 2019 31st January 2020 2 January, 2020 to March, 2020
30th April 2020
(१)
भाग चार--ब----२---१२ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी १, २०२०/पौष ११, शके १९४१ 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.
महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जानेवारी १, २०२०/पौष ११, शके १९४१ ३FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 1st January 2020
NOTIFICATION
Notification No. 47/2019—State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST. 1019/C.R.120(1)/Taxation-1.—In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub section (1) of section 44 of the said Act read with sub rule (1) of rule 80 of the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter referred to as the "said rules") before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub rule (1) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government. 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.