The Commissioner of Profession Tax, Maharashtra has, in a Trade Circular dated 14^th January 2019 informed that due to unresolved technical difficulties faced by the tax payers, whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to the period from April 2016 to January 2019 is exempted subject to fulfilment of eligibility conditions.

Background

In an earlier Trade Circular dated 19th October 2018, the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to the period from April 2016 to November 2018 was exempted subject to fulfilment of eligibility conditions. This was done due to technical difficulties faced by the tax payers. As these technical difficulties have remained unresolved, the date of filing returns without payment of late fee is being extended further.

Conditions of eligibility

i)Any amount payable as per return should be paid on or before the due date.

ii)The employers must submit monthly or annual returns pertaining to the period from April 2016 to January 2019 on or before 28th February 2019.

It has been mentioned that no refund or adjustment will be allowed against any tax liability where late fee has already been paid. Further, it has been clearly stated that if it is found that the employer has not fulfilled the conditions of eligibility or has submitted false information to avail the benefit of the aforementioned exemption then such exemption will be revoked and legal action will be taken against the employer.

Source: Commissioner of Profession Tax, Maharashtra

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