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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE

GST Bhavan, Mazgaon, Mumbai 400 010, dated the 5th February 2020

NOTIFICATION

Notification No. 06/2020—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. JC(HQ)-1/GST/2020/Noti/CST/ADM-8.—In exercise of the powers conferred by sub-section (1)

of section 44 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 rule 80 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 extends the time limit for

furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said

rules, electronically through the common portal, in respect of the period from the 1st July 2017 to the

31st March 2018, for the registered person till the 7th February 2020.

SANJEEV KUMAR,

Commissioner of State Tax,

Maharashtra State, Mumbai.

2

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COMMISSIONER OF STATE TAX, MAHARASHTRA STATE

GST Bhavan, Mazgaon, Mumbai 400 010, dated the 5th February 2020

NOTIFICATION

Notification No. 07/2020—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. JC(HQ)-1/GST/2020/Noti/CST/ADM-8.—In exercise of the powers conferred by section 168 of

the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), 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 makes the following further amendment in the notification of the Finance Department No. 44/2019–

State Tax, dated the 10th October, 2019, published in the Maharashtra Government Gazette, Part-I- Central,

Extra-ordinary No. 84, dated the 14th October, 2019, namely :—

In the said notification, after the first paragraph, the following proviso shall be inserted, namely :—

“Provided that the return in FORM GSTR-3B of the said rules for the months of January,

2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of upto

rupees five Crore in the previous financial year shall be furnished electronically through the

common portal, on or before the 22nd February 2020, 22nd March 2020, and 22nd April 2020,

respectively

SANJEEV KUMAR,

Commissioner of State Tax,

Maharashtra State, Mumbai.

Note.—The principal notification number 44/2019–State Tax, dated the 10th October 2019, published

in the Maharashtra Government Gazette, Part-I-Central, Extra-ordinary No. 84, dated

the 14th October, 2019.

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.