Maharashtra Goods and Services Tax (Removal of Difficulties) Order, 2018

Dec 24, 2018 | by Avantis RegTech Legal Research Team


The State Government of Maharashtra on December 11, 2018 has published the Maharashtra Goods and Services Tax (Removal of Difficulties) Order, 2018 to remove the difficulties in filing annual return for the period from the July 01, 2017 March 31, 2018.

For the purpose of furnishing of the annual return electronically for every financial year as referred to in sub-section (1) of section 44 of the Maharashtra Goods and Services Act, 2017 the electronic system to be developed has been at the advanced stage and likely to be made operational by January 31, 2019 as a result whereof, the said annual return for the period from July 01, 2017 to March 31, 2018 could not be furnished by the registered persons, and because of that, certain difficulties have arisen in giving effect to the provisions of the section.

Therefore, in order to remove difficulties the State Government of Maharashtra has made following Order, namely:

In section 44 which specifies the provisions regarding Annual return of the Maharashtra Goods and Services Tax Act, 2017, after sub-­section (2), the following Explanation shall be inserted, namely:

"Explanation: For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.".

[Order No. 01/2018–State Tax]

URL: https://mahagst.gov.in/sites/default/files/notification/MGST%20ORDER%20NO.%2001-2018%20-REMOVAL%20OF%20DIFFICULTIES.pdf


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