The Government of Maharashtra on August 03, 2023, amended Notification No. MGST-1023/C.R.18(4)/Taxation-1 dated May 24, 2023, related to the late fee referred to in section 47 of the Maharashtra Goods and Services Tax Act, 2017
The following has been amended: -
•In the said notification, for the words, letter, and figure “30th day of June 2023” the words, letter, and figure “31st day of August 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from June 30, 2023.
The detailed notification is given in the document attached below.
[Notification No. GST-1023/C.R.36(4)/Taxation-1]