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You are aware that the Government of Maharashtra in its budget declared an Amnesty Scheme which will be called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023’. This Scheme is applicable on various taxes levied by the GST Department before introduction of GST Act and duration of this Amnesty Scheme will be from May 1, 2023 to October 31, 2023.You may also be aware that Central Board of Indirect Taxes CBIC, has issued notification for mandatory preparation of E-Invoicing from 1st August 2023, this will be applicable to all the registered persons/assesses whose aggregate turnover in any prior fiscal year from 2017-18 onwards exceeds 5 crores