GST – States – 44/2018-State Tax – Dated:- 14-9-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 14th September 2018 NOTIFICATION Notification No. 44/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JC(HQ)-1/GST/2018/Noti/Returns/ADM-8.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), and in supersession of- (i) Notification No.JC(HQ)-1/GST/2017/Noti/18/ADM-8 [Notification No. 18/2017- State Tax], dated the 8th August 2017, published in the Maharashtra Government Gazette, Extra
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ugust, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner of State Tax, Maharashtra State, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Maharashtra Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month: Provided that the time limit for furnishing the details of outward supplies in FOR
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