GST – States – 37/2017-State Tax – Dated:- 7-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk Mantralaya, Mumbai 400 032, dated the 7th October 2017 NOTIFICATION Notification No. 37/2017-State Tax No. MGST-1017/C.R. 179/Taxation-1.-In exercise of the powers conferred by the section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), read with sub-rule (5) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017, and in supersession of the Government Notification of the Finance Department No. MGST-1017/C.R. 111/Taxation-1 [No. 16/2017-State Tax] dated the 11th July 2017, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 210, dated the 11th July 2017 except as respects t
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aded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Maharashtra Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor; (iii) where the registered person fails to pay the tax due alongwith interest, as specified under sub-rule (1) of rule 96A of Maharashtra Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or
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