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RNI No. MAHBIL /2009/37831

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

(1)

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2

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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.

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3

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.

FINANCE 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.