The Government of Maharashtra on June 03, 2024, amended an older notification No. 04/2024-State Tax, dated February 21, 2024, related to Section 148 of the Maharashtra Goods and Services Tax Act, 2017.
The following has been stated: -
•Section 148 of the Maharashtra Goods and Services Tax Act, 2017 is about the Special procedure for certain processes. The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.
•In the notification, in para 4, for the words and letters "1st day of April 2024", the words and letters "15th day of May 2024" shall be substituted.
This notification shall come into force from April 01, 2024.
[Notification No. 08/2024-State Tax]
