(१)

भाग चार-ब-१९६–१

RNI No. MAHBIL /2009/37831

महाराष्टट्रõ शासन राजपत्र

असाधारण भाग चार-ब

वर््ष ९, अंक ६९(५)]

बुधवार, मे २४, २०२३/ज््ययेष््ठ ३, शके १९४५

[पृष््ठठे २, किंमत : रुपयये ९.००

असाधारण क्रमांक १९६

प्राधिकृत प्रकाशन

महाराष्टट्र शासनाने महाराष्टट्र अधिनिययमांन््वयये तययार केलेले

(भाग एक, एक-अ आणि एक-ल ययांमध््ये प्रसिद्ध केलेले निययम व आदेश ययांव््यतिरिक्त) निययम व आदेश.

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 24th May, 2023.

NOTIFICATION

Notification No. 07/2023 –State Tax.

Maharashtra Goods and Services Tax Act, 2017.

No. MGST-1023/C.R.-18(3)/Taxation-1.—In exercise of the powers conferred by section 128

of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter in this

notification referred to as the “said Act”), the Government of Maharashtra, on the recommendations

of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect

of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards,

which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered

persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish

the return by the due date, namely:—

Table

Serial

Number

Class of registered persons

Amount

(1)

(2)

(3)

1

Registered persons having an aggregate

turnover of up to five crore rupees in the

relevant financial year.

Twenty-five rupees per day, subject to

a maximum of an amount calculated at

0.02 per cent. of turnover in the State.

2

Registered persons having an aggregate

turnover of more than five crores rupees

and up to twenty crore rupees in the

relevant financial year.

Fifty rupees per day, subject to a

maximum of an amount calculated at

0.02 per cent. of turnover in the State.

2

महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, मे २४, २०२३/ज््ययेष््ठ ३, शके १९४५

Provided that for the registered persons who fail to furnish the return under section 44 of the

said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-

22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day

of June, 2023, the total amount of late fee under section 47 of the said Act payable in respect of the

said return, shall stand waived which is in excess of ten thousand rupees.

By order and in the name of the Governor of Maharashtra,

MANDAR KELKAR,

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.