GST – States – 41/2018-State Tax – Dated:- 18-9-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated 18th September 2018 NOTIFICATION Notification No. 41/2018-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1018/C.R.94/Taxation 1.- In exercise of the powers conferred by section 128 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017),(hereinafter referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers :- (i) the registered persons whose return in FORM GSTR-3B of the Maharashtra Goods and Services Tax Rules, 2017
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