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, in the third paragraph, after the first proviso, the following proviso shall be inserted, namely:-

"Provided further 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, 2021, upto the 31st day of May, 2021.".

2. This notification shall be deemed to have come into force with effect from the 30th day of April, 2021.

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

MANDAR KELKAR,

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 and was last amended by Notification No.GST.1020/C.R.83/Taxation-1. [Notification No.64/2020-State Tax], dated the 8th September, 2020, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 204, dated the 8th September, 2020.