Exemption from payment of late fee under the Maharashtra State Tax on Professions 1975

On 30th April, 2020 the Commissioner of Maharashtra State issued a trade circular from exemption from payment of late fee u/s 6(3) of the Maharashtra State Tax on professions, Trades, Callings and Employments Act, 1975.

Exemption from payment of late fee u/s 6(3)-

1. The whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to periods up to March 2020 and monthly period of April 2020 was exempted due to technical difficulties faced by the tax payers subject to fulfilment of eligibility conditions as mentioned below.

2. Eligibility conditions are as follows:

  • Any amount payable (tax + interest) as per return should have been/shall be paid on or before the filing of returns.
  • The aforesaid employers should submit the returns pertaining to any periods up to April 2020 on or before 31 May 2020.

3. No refund or adjustment against any liability shall be allowed where late fee has already been paid.

4. If it is found that the employer has not fulfilled the conditions or has submitted false information to avail the benefit of exemption then his exemption of late fee shall be revoked and action will be taken against him as per the provisions of law.

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