In exercise of the powers conferred by sub-section (1) of section 50 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the "said Act"), read with section 148 of the said Act, 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-1017/C.R. 103(20) /Taxation-1. [Notification No. 13/2017-State Tax], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 182, dated the 29th June, 2017, namely:-
In the said notification, in the first paragraph, in the first proviso,-
(i) for the words, letters and figure "required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax", the words "liable to pay tax but fail to do so" shall be substituted ;
(ii) in the Table, in column 4, in the heading, for the words "Tax period", the words "Month/Quarter" shall be substituted ;
(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be substituted, namely: -
5.
6.
7.
2. This notification shall be deemed to have come into force with effect from the 18th day of May, 2021.
By order and in the name of the Governor of Maharashtra,
MANDAR KELKAR,
Deputy Secretary to Government.
Note.- The principal Notification No.MGST-1017/C.R.103 (20)/Taxation-1 [Notification No. 13/2017- State Tax ], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June, 2017 and was last amended by Notification No. GST. 1021/C.R.-47/Taxation-1 [Notification No. 08/2021-State Tax], dated the 6th May, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 123, dated the 6th May, 2021.