GST – States – 43/2018-State Tax – Dated:- 18-9-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk Mantralaya, Mumbai 400 032, dated the 18th September 2018 NOTIFICATION Notification No.43/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R. 92/Taxation-1.-In exercise of the power conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017), (hereafter in this notification referred to as the said Act ), and in supersession of,- (i) Notification No. MGST.1017/C.R. /Taxation-1 [Notification No. 57/2017- State Tax], dated the 15th November 2017, published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 375, dated the 15th November 2017; (ii) Notificat
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class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Maharashtra Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely :- TABLE Sr.No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October 2018 2 October – December, 2017 31st October 2018 3 January – March, 2018 3
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