In exercise of the powers conferred by sub-rule (5) of the rule 61 of the Maharashtra Goods and Services Tax Rules, 2017 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the dates as specified in the corresponding entry in column (3) of the said Table, namely :-

Table

Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification No GST-1018/C.R.74/Taxation-1. [Notification No. 31/2018- State Tax ], dated 8th August 2018 published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 294, dated the 9th August 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

2. This notification shall come into force with effect from the 8th day of August, 2017.

RAJIV JALOTA

Commissioner of State Tax,

Maharashtra State, Mumbai.