97A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
This Court finds that when the petitioner had agreed to comply with the payment of disputed tax at the rate of Rs. 50 lakhs per month, they are bound to comply with such an undertaking. Now arguing before this Court pleading their financial incapacity or requesting this Court to examine the merits of the assessment is unsustainable, as this Court finds that there is no error in the impugned order.
Government of Maharashtra, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply
Government of Maharashtra, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act
Government of Maharashtra, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 on wards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues:
Commissioner of State Tax, Maharashtra State, hereby makes the following amendments in the notification No. 53/2017-State Tax, dated the 28th October 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 103, dated the 31st October 2017, namely :—
Commissioner of State Tax, Maharashtra State, hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Maharashtra Goods and Services Tax Rules, 2017 for the month of July 2017 till the 31st day of December, 2017.
Commissioner of State Tax, Maharashtra State, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July 2017, August 2017, September 2017 and October 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Maharashtra Goods and Services Tax Rules, 2017, till the 15th day of December, 2017.
Commissioner Maharashtra hereby extends time limit for furnishing return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the Maharashtra Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017.
Commissioner of State Tax, Maharashtra State, hereby makes the following amendments in the notification No. JC(HQ)-1/GST/2017/Noti/ 18/ADM-8, dated the 13th October 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 95, namely:—
