Employers in Maharashtra are granted conditional exemption from payment of late fees for failure to file Professional Tax return owing to technical difficulties of the automation system of the Maharashtra Goods and Services Tax Department

The Finance Department of Maharashtra has exempted employers from paying late fees for failure in filing return (under Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975), owing to difficulties of the automation system of Maharashtra GST Department. Such employers shall be exempted from paying late fee, subject to the following conditions:

1. The return shall be filed on or before 31st May 2022 on the website of the Maharashtra Goods and Services Tax Department

2. Tax payable as per return is required to be paid before filing of return

3. Interest on tax payable as per return is required to be paid before filing of return.

Background:

Government of Maharashtra had in an earlier Notification dated 21st August, 2014 granted partial exemption to various classes of employers from paying the late fee, w.e.f. 26th June 2014, with respect to the filing of return under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Please note: This Circular is not uploaded in the official website yet. We are reporting basis information from private sources

Source: Government of Maharashtra