In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of the Finance Department, No. GST.1019/C.R.58/Taxation-1.[Notification No.21/2019- State Tax], dated the 23rd April, 2019, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.130, dated the 23rd April, 2019, namely:-

In the said notification,-

(i) in the second paragraph, the following proviso shall be inserted, namely:-

"Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Maharashtra Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";

(ii) in the third paragraph, the following proviso shall be inserted, namely:-

"Provided that the said persons shall furnish the return in FORM GSTR-4 of the Maharashtra Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.".

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

J. V. DIPTE,

Deputy Secretary to Government.

Note.- The principal Notification No.GST.1019/C.R.58/Taxation-1. [Notification No.21/2019-State Tax], dated the 23rd April, 2019, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 130, dated the 23rd April, 2019.